PALM BEACH COUNTY, FLORIDA ANNUAL FINANCIAL AUDIT REPORT FISCAL YEAR ENDED SEPTEMBER 30, 2009 part2 pot

A Report Montana Legislature Financial Audit to the Montana Guaranteed Student Loan Program For the Fiscal Year Ended June 30, 2009_part1 ppt

... Single Audit Report which complies with the above reporting requirements. e Single Audit Report for the two ﬁscal years ended June 30, 2007, was issued January 23, 2008. e Single Audit Report ... the two ﬁscal years ended June 30, 2009, will be issued by March 31, 2010. Copies of the Single Audit Report can be obtained by contacting:Single Audit Coordinator Legislative Audit DivisionOﬃce ... versionwww.adultpdf.com Financial Audits Financial audits are conducted by the Legislative Audit Division to determine if the ﬁnancial statements included in this report are presented fairly...

A Report Montana Legislature Financial Audit to the Montana Guaranteed Student Loan Program For the Fiscal Year Ended June 30, 2009_part2 pptx

... June 30, 2009, MGSLP’s disbursement service held $61,729 in student loan funds that are to be refunded to lenders after June 30, 2009. Disbursement service revenues earned during fiscal year 2009 ... the last quarter of fiscal year 2009. The extent of the outstanding reinsurance activity and other pending reimbursements from DE as of June 30, 2009, is shown below.June 2009 Forms 2000 $1,710,927 ... Student Loan Program Federal Special Revenue Fund Notes to the Financial Statements For the Fiscal Year Ended June 30, 2009 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Description...

STATE OF OREGON STATEWIDE SINGLE AUDIT REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2011 doc

... the Year Ended June 30, 2011 6 Notes to the Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2011 52 Schedule of Findings and Questioned Costs For the Year Ended June 30, ... Auditor’s Results 71 Financial Statement Findings 73 Federal Awards Findings and Questioned Costs 89 Schedule of Prior Financial Statement Findings For the Years Ended June 30, 2010 and 2009 ... and Questioned Costs For the Years Ended June 30, 2010 and 2009 111 Appendix A: Summaries of Significant Audit Reports Issued by the Oregon Secretary of State Audits Division 128 ...

A Report Montana Legislature Financial Audit to the Montana State University For the Year Ended June 30, 2009_part1 ppt

... Single Audit Report which complies with the above reporting requirements. e Single Audit Report for the two ﬁscal years ended June 30, 2007, was issued January 23, 2008. e Single Audit Report ... nancial audit report on Montana State University’s (university) consolidated nancial statements for the scal year ended June 30, 2009, and June 30, 2008. e university requested this audit ... the two ﬁscal years ended June 30, 2009, will be issued by March 31, 2010. Copies of the Single Audit Report can be obtained by contacting:Single Audit Coordinator Legislative Audit DivisionOﬃce...

A Report Montana Legislature Financial Audit to the Montana State University For the Year Ended June 30, 2009_part2 pdf

... UniversityManagement’s Discussion and AnalysisAs of and For Each of the Two Years Ended June 30, 2009 (continued)  include unexpended bond proceeds, endowment fund assets, student loans ... For Each of the Two Years Ended June 30, 2009 (continued)Operating revenues, contain the majority of the University’s income, and increased $13.0 million from 2008 to 2009. Tuition and fee ... and AnalysisAs of and For Each of the Two Years Ended June 30, 2009 (continued)Operating expenses increased $20.6 million, or 4.9%, from 2008 to 2009. Instruction expenses increased $5.0...

A Report Montana Legislature Financial Audit to the Montana State University For the Year Ended June 30, 2009_part3 potx

... Full-time equivalent enrollment during the year ended June 30, 2009, was 16,976, up slightly as compared with 16,928 in the year ended June 30, 2008. In 2009, resident enrollment decreased by ... 100 percent of accumulated annual leave, if not used during employment, is paid upon termination. Other Post-Employment Benefits (OPEB) –During the year ended June 30, 2008, the University adopted ... UniversityManagement’s Discussion and AnalysisAs of and For Each of the Two Years Ended June 30, 2009 (continued)ECONOMIC OUTLOOKThe U.S. Census Bureau projects that, over the next...

A Report Montana Legislature Financial Audit to the Montana State University For the Year Ended June 30, 2009_part4 pdf

... during fiscal years 2009 and 2008. Moreover, there were no losses during fiscal years 2009 and 2008 resulting from a default of the borrowers or State Street Bank and Trust. During fiscal years 2009 ... prior to June 30, if June 30 was not a business day) of each year. Year Ended June 30, 2008Balance Balance July 1, June 30, 2007 Additions Reductions 2008 Amounts due within one year Bonds ... categorized as follows at June 30, 2009 and 2008:Fair Value Security Type 2009 2008 Moody’s Credit Quality Rating at June 30, 2009 EffectiveDurationat June 30, 2009 State of Montana Short...

A Report Montana Legislature Financial Audit to the Montana State University For the Year Ended June 30, 2009_part5 ppt

... 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 OPEB cost (expense) ... the year ended June 30, 2009 and 2008, the University contributed $27,097,424 and $25,476,374 for actively employed participants, whose annual covered Pension data for the year ended June 30, ... the fiscal year ended 2009, the consultant issued its report. Based on its results, management developed a plan to improve accessibility through a series of improvements over the next seven years....

A Report Montana Legislature Financial Audit to the Montana State University For the Year Ended June 30, 2009_part6 doc

... 31 year- end. The MSU Bobcat Club maintained a December 31 year- end through2007; however, as of June 30, 2009, they now report using a June 30th fiscal year. All other component units’ year- ends ... maintained a December 31 year- end through December of 2007. As of June 30, 2009, the MSU Bobcat Club changed its fiscal year end to June 30th. All other component units’ year- ends coincide with ... and interest, total $163,676,969 from July 1, 2009 through June 30, 2036. Amounts of pledged revenue were as follows in the years ended June 30: 2009 2008 Description PledgedRevenueTotal...

A Report Montana Legislature Financial Audit to the Montana State University For the Year Ended June 30, 2009_part7 doc

... versionwww.adultpdf.comMontana State University Unaudited Supplemental Information As of and for the Year Ended June 30, 2009 (continued) Degrees Granted - Fiscal Years Ended June 30, 2009 2008 2007 2006 2005 College ... Unaudited Supplemental Information As of and for the Year Ended June 30, 2009 (continued)Degrees Granted - Fiscal Years Ended June 30, 2009 2008 2007 2006 2005 Undergraduate 1,889 1,809 1,837 ... rehabilitation, and diagnostic center serving Montanans with disabilities. Annual Student FTE for Fiscal Years Ended June 30, 2009 2008 2007 2006 2005 Resident Undergraduate 2,773 2,844 2,845...

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