A Report Montana Legislature Financial Audit to the Montana State University For the Year Ended June 30, 2009 part1 ppt
FINANCIAL AUDIT OF THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT AND TOURISM STATE OF HAWAII Fiscal Year Ended June 30, 2009 _part3 ppt
... the governmental activities and major fund information of the State that are attributable to the transactions of the DBEDT. The State Comptroller maintains the central accounts for all State funds and ... Energy Laboratory of Hawaii Authority The Office of State Planning and the Land Use Commission are administratively attached to the DBEDT and are also includedin the basic financial statements. The ... versionwww.adultpdf.comDepartmentofBusiness,EconomicDevelopmentandTourism State ofHawaiiNOTES TO THE BASIC FINANCIAL STATEMENTS June 30, 2009 NOTE E - ACCOUNTS AND LOANS RECEIVABLEAt June 30, 2009, accounts and loans receivable consistedof the following:Accounts...
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REPORT NO. 2011-129 MARCH 2011 POLK STATE COLLEGE Financial Audit For the Fiscal Year Ended June 30, 2010-part1 pptx
... essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the ... PAGE NO. EXECUTIVE SUMMARY i INDEPENDENT AUDITOR’S REPORT ON FINANCIAL STATEMENTS 1 MANAGEMENT’S DISCUSSION AND ANALYSIS 3 BASIC FINANCIAL STATEMENTS Statement of Net Assets 11 Statement ... in their natural classification on the statement of revenues, expenses, and changes in net assets and has displayed the functional classification in the notes to financial statements. Operating...
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FINANCIAL AUDIT OF THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT AND TOURISM STATE OF HAWAII Fiscal Year Ended June 30, 2009 _part1 docx
... THE AUDIT The primary purpose of our audit was to formanopinionon the fairness of the presentation of the DBEDT's basic financial statementsasofand for the fiscal year ended June 30, 2009, ... PartIII•PartlV• Part V The basic financial statementsandrelated notes of the DBEDTasofand for the fiscal year ended June 30, 2009, andouropinion on the basic financial statementsandsupplementaryinformation.Our ... our audit inaccordancewithauditing standards generally acceptedin the United States of Americaand the standards applicable to financial audits containedinGovernment Auditing Standards,...
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FINANCIAL AUDIT OF THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT AND TOURISM STATE OF HAWAII Fiscal Year Ended June 30, 2009 _part2 pdf
... Development and Tourism State ofHawaiiSTATEMENTOFNET ASSETS June 30,2 009ASSETSCashCash in State TreasuryCash in bankPetty cashTotal cashReceivablesAccounts, netLoans, netDue from grantorTotal ... versionwww.adultpdf.comDepartmentofBusiness,EconomicDevelopmentandTourism State ofHawaiiMANAGEMENT'S DISCUSSION AND ANALYSIS(Continued)Fiscal Year Ended June 30, 2009 ChangesinNetAssetsFiscalYears Ended June 30, 2009 and 2008(Amountsinthousands) 2009 2008RevenuesProgram ... fiscal year& apos;s total expenses exceeding the currentfiscal year& apos;s total revenues.Total revenues for the DBEDT were$45.1million for the fiscal year ended June 30, 2009. Revenues generatedbyprogram...
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A Report Montana Legislature Financial Audit to the Montana State University For the Year Ended June 30, 2009_part1 ppt
... A- 17Consolidated Statements of Cash Flows A- 19Notes to the Consolidated Financial Statements A- 21UNAUDITED SUPPLEMENTAL INFORMATION Financial Information A- 54 Montana State University A- 58 Montana State University- Bozeman ... Montana State Legislature: We have audited the accompanying Consolidated Statements of Net Assets of Montana State University, a component unit of the state of Montana, as of June 30, 2009, and ... relates to the nancial statements at and for the scal year ended June 30, 2008, is based on a separate audit report we issued in December2008 (07-1 1A) . Montana State University consists of campuses...
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A Report Montana Legislature Financial Audit to the Montana State University For the Year Ended June 30, 2009_part2 pdf
... and AnalysisAs of and For Each of the Two Years Ended June 30, 2009 Montana State University (the University ) is a land grant university that serves state, national and international communities ... with rates reset daily. A fixed-payer swap and a constant maturity swap are associated with the debt, as described in the notes to the financial statements. The University s debt is rated A1 by ... expense charged against assets and debt balances related to capital assets. This balance increases as assets are acquired and debt is repaid, and decreases as assets are depreciated and debt is...
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A Report Montana Legislature Financial Audit to the Montana State University For the Year Ended June 30, 2009_part3 potx
... referred to as the University. ” The four campuses of the University are Montana State University Bozeman, Montana State University Billings, Montana State University Northern (located in Havre) and ... the University are included as a component unit of the State of Montana Basic Financial Statements, which are prepared annually and presented in the Montana Comprehensive Annual Financial Report ... Universities. As a component unit of the State of Montana, the University was also required to adopt GASB Statements No. 34 and No. 35. The latter statement was adopted as amended by GASB Statements...
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A Report Montana Legislature Financial Audit to the Montana State University For the Year Ended June 30, 2009_part4 pdf
... assets are not reflected in these financial statements, but are included as a component of the State of Montana Basic Financial Statements that are prepared annually and presented in the Montana ... Notes to Consolidated Financial Statements As of and for Each of the Years Ended June 30 (continued)NOTE 7 – CAPITAL ASSETS Following are the changes in capital assets during the years ended June ... synthetic rate. In addition, the University may be required to pay an amount equal to the swap’s fair value, if negative. As of June 30, 2009, the negative mark to market on the DBAG swap was $(2,743,679)....
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A Report Montana Legislature Financial Audit to the Montana State University For the Year Ended June 30, 2009_part5 ppt
... Consolidated Financial Statements As of and for Each of the Years Ended June 30 (continued) information or a separate financial statement can be obtained from the State of Montana, Department of Administration, ... Benefits Plan does not issue a stand-alone financial report, but is subject to audit as part of the State of Montana s Basic Financial Statements, included in the Comprehensive Annual Financial Report ... that, if funded, would cover normal cost each year and amortize any unfunded actuarial liability over a period of 30 years. For the fiscal year ended June 30, 2009 and June 30, 2008, MSU’s annual...
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A Report Montana Legislature Financial Audit to the Montana State University For the Year Ended June 30, 2009_part6 doc
... restated Montana State University Foundation Montana State University- BillingsFoundation Montana State University- Northern FoundationMuseum of the Rockies, Inc. Montana State University BobcatClub ... Component Unit Statements of Financial Position As of June 30, 2009 or December 31, 2008 Montana State University Foundation Montana State University- BillingsFoundation Montana State University- Northern ... 2008 Montana State University Foundation Montana State University- BillingsFoundation Montana State University- Northern FoundationMuseum of the Rockies, Inc. Montana State University Bobcat...
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