owe FINANCIAL AUDIT Rural Electrification Administration’s Financial part2 pptx

... FINANCIAL AUDIT Rural Electrification Administration’s Financial Statements for 1988 and 1987 ,_ HI III lllllllla 26 141569 This is trial version www.adultpdf.com B.281262 , We audited ... U.S. General Accounting Office The Administrator Rural Electrification Administration: We have audited the financial statements of Rural Electrification Administration (...

Ngày tải lên: 19/06/2014, 13:20

... 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 This is trial version www.adultpdf.com Auditors’ Report on Compl...

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... conditions, borrowera’ credit histories, and borrowers’ financial conditions. (Continued) Page 21 GAO/AFMD-90-73 REA’s 1988 Financial Statements This is trial version www.adultpdf.com 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...

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... version www.adultpdf.com 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...

Ngày tải lên: 19/06/2014, 13:20

... 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...

Ngày tải lên: 19/06/2014, 15:20

... 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...

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... 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...

Ngày tải lên: 19/06/2014, 15:20

... 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...

Ngày tải lên: 17/02/2014, 21:20

... version www.adultpdf.com 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...

Ngày tải lên: 18/06/2014, 20:20

... 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 ... version www.adultpdf.com 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...

Ngày tải lên: 19/06/2014, 19:20