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FINANCIAL AUDIT
Rural Electrification
Administration’s
Financial Statements
for 1988 and 1987
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HI III lllllllla
26
141569
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B.281262
,
We audited ...
U.S. General Accounting Office
The Administrator
Rural Electrification Administration:
We
have audited
the financial
statements of
Rural
Electrification
Administration (...
owe FINANCIAL AUDIT Rural Electrification Administration’s Financial_part2 pptx
...
U.8. General Accounting Office
The Administrator
Rural Electrification Administration:
We have audited the financial statements of the Rural Electrification
Administration (REA) as of
and ...
s-36.612.994
See accompanying notes to financial statements.
Page 13 GAO/AFMD-88-73 REA’s 1988 Financial Statements
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Auditors’ Report on Compl...
owe FINANCIAL AUDIT Rural Electrification Administration’s Financial_part3 docx
... conditions,
borrowera’
credit histories, and borrowers’ financial conditions.
(Continued)
Page 21
GAO/AFMD-90-73 REA’s 1988 Financial Statements
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Financial ... Stntementa
Note8 to Financial Statement8
(a) Witx
The Rural Electrification
Administration (RF.A) is a credit agency of
the U.8.
Department of
Agriculture
establirhed by...
owe FINANCIAL AUDIT Rural Electrification Administration’s Financial_part4 pptx
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I.
Financial Statements
13
Class B
stock
is nontransferable, except in connection with the assumption
by the transferee with the approval of the Rural Telephone Bank Governor ... part of the transferor’s loan from RTB. A borrower, upon
retiring debt with RTB,
may exchange Clase B stock for Class C stock.
Otherwise, the borrower retains possession.
Class B...
FINANCIAL AUDIT Federal Financing Bank’s Fiscal Year 1988 Financial Statements_part1 pdf
... 30, 1987.
Its audited 1987 financial statements reflect loss allowances of $19.0 bil-
lion, or 40 percent of its loans and interest receivable. (See Financial
Audit: Farmers Home Administration’s ... audit in accordance with generally accepted govern-
ment auditing standards. Those standards require that we plan and per-
form the audit to obtain reasonable assurance about wheth...
FINANCIAL AUDIT Federal Financing Bank’s Fiscal Year 1988 Financial Statements_part2 pptx
... accounting controls. (See Financial Audit: Federal
Financing Bank’s Financial Statements for Fiscal Years 1985 and 1984,
GAO/AFMD-87-31,
dated September 30, 1987.) However, we found that two ... Managers’ Financial Integ-
rity Act of 1982 as a subsystem of the Investment Accounting Branch of
the Financial Management Service, a bureau of the Department of Trea-
sury. In its Fin...
FINANCIAL AUDIT Federal Financing Bank’s Fiscal Year 1988 Financial Statements_part3 potx
... thus are
not
reflected in the Bank's financial statements.
Public Law 100-203, authorized certain borrowers having loans
guaranteed by the Rural Electrification Administration (REA) to
prepay ... the September 30, 1987 financial statements
have been
reclassified to conform to the September 30, 1988
financial statement presentation.
Basis
of Accounting
The financial...
Tài liệu Financial Audit Manual: 2010 - Checklist for Federal Accounting pptx
... entities in preparing their financial
statements in accordance with U.S. GAAP, and (ii) auditors in auditing them in
accordance with U.S. generally accepted government auditing standards (GAGAS). ... agencies’ chief financial officers submit annual
reports to their agency heads and to the Office of Management and Budget (OMB). These
annual reports are to contain audited financial st...
financial audit of the department of public safety_part5 pptx
... version
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32
Chapter 3: Financial Audit
We conducted our audit in accordance with auditing standards generally
accepted in the United States of America and the standards applicable to
financial audits contained ... information. However, we did not audit the
information and express no opinion on it.
/s/ KPMG LLP
Honolulu, Hawaiÿi
April 21, 2006
The Auditor
State of Haw...
FINANCIAL AUDIT THE MUNICIPALITY OF FERIZAJ FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2007_part1 potx
... staff during the audit. The Office of the
Auditor General looks forward t working with you on our audit of the 2008 financial statements.
Sincerely,
Linda Casella
Auditor General
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Financial Audit
Municipality of Ferizaj for the year ended 31 December 2007
7
III. STATUS OF PRIOR YEARS AUDIT
RECOMMENDATIONS
The OAG’s audit of Mun...
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