Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part3 doc
FINANCIAL AUDIT Air Force Does Not Effectively Account for Billions of Dollars_part5 doc
...
However, the Air Force has no systems to accurately account for billions
of dollars invested in aircraft, missiles, and engines. Furthermore, Air
Force accounting systems cannot produce the ... reconciliations of disburse-
ments with obligation balances.)
Value of Aircraft and
The Air Force systems do not accumulate, account for, and report the
Missiles Is N...
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part1 ppt
... Systems
Governance of IT
This is trial version
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Financial Audit Update
Thursday 3 March 2011 and
Thursday 10 March 2011
The Auditorium, 111 George St, Brisbane
This is trial version
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Introduction
• ... Welcome by the Auditor-General / Deputy Auditor-General
– Glenn Poole (3
rd
March) / Val Manera (10
th
March)
• Governance of IT
– M...
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part2 ppt
... Queensland Audit Office
2 010- 11 Financial Audit Update
Alison Rayner, CA
Principal Accountant
Queensland Treasury
ACCOUNTING FOR
GOVERNMENT GRANTS AND
OTHER ASSISTANCE
This ... framework
Constitution Act 1867 and Constitution of Queensland 2001
Parliament
Governor
Financial
Accountability
Act 2009
Financial and
Performance
Management
Standard 2009
Cabinet, CBRC &...
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part3 doc
... (NCAPs)
Financial Management Framework
For departments and statutory bodies
Financial Accountability Act 2009
(FA Act)
Financial and Performance
Management Standard 2009
(FPMS)
Other policy
documents
Australian ...
Enterprises and
Business Activities)
Regulation 2 010
Local Government
(Finance, Plans and
Reporting)
Regulation 2 010
Local Government
(Operations)
Reg...
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part4 ppt
...
donated and when their fair value can be measured reliably.
– Recognise services at fair value and as income and expenses (i.e.
bottom line neutral)
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AASB 100 4 ... Government
Grants and Disclosure of Government
Assistance
• Applicable to for-profits entities preparing general purpose
financial statements
• Government grants
– defined in t...
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part5 doc
... Preparation and Presentation of Financial
Statements
• AASB 101 Presentation of Financial Statements
• AASB 9 Financial Instruments
• AASB 139 Financial Instruments: Recognition and Measurement
This ... expense and a liability (payable)
– Advance grant payments (and transaction is conditional),
• Recognise a prepayment (i.e. asset) and amortisation (i.e. expense)
over gra...
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part6 potx
... statements and audit visits
• Potential impact on audit opinions
• Communication of issues and impacts
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Non-current physical assets
• Write-offs and repairs
– ... Director –
Audit Policy and Quality
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Areas to be considered
• Non-current physical assets
• Grants and other forms of assistance
• Operation...
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part7 pptx
... Accounting and Auditing
Standards Update
Patrick Flemming
Manager –
Audit Policy and Quality
This is trial version
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Potential impact on audit opinions
• Modifications ... version
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Special Purpose Financial Statements
• Amendments to auditing standard ASA 800
• Changes to QAO engagement letters
• Management required to:
– Identify intended users
– I...
Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part8 pptx
... version
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Financial Instruments
• Minor amendments to AASB 139 for 2 010- 11
(not expected to have a significant impact)
• New standard - AASB 9 (to replace AASB 139 )
• Effective 1 January 20 13
• Amends ... early 2011 with
revised standard possibly around September
• Issues paper on control in the not-for-profit public
sector (phase 2) expected early 2011 with stan...
Minnesota State University, Mankato Financial Audit For the Period July 1, 1995 through June 30, 1998_part3 doc
... them.
26
Minnesota State University, Mankato& apos;s Responses to the Audit Findings and Recommendations Contained in the
Minnesota Office of the Legislative Auditor's Audit Report For the Period July 1, 1995 ... material to
the state s general purpose financial statements for the year ended June 30, 1998. The audit also
included coverage o...
AGENDA ITEM #13: VDOT 2010 PERFORMANCE AND FINANCIAL AUDIT: RESOLUTION SUBJECT: The VDOT Performance and Financial Audit released docx
... 20, 2010
AGENDA ITEM #13: VDOT 2010 PERFORMANCE AND FINANCIAL AUDIT: RESOLUTION
SUBJECT:
The VDOT Performance and Financial Audit released.
BACKGROUND:
Governor Bob McDonnell released the ... practices at the Virginia Department of
Transportation (VDOT) which was conducted by Cherry, Bekaert and Holland, LLP and released on
September...
TOP BANANA HOME DELIVERED GROCERIES, INC. FINANCIAL AUDIT AUGUST 2005 OFFICE OF AUDITS AND INVESTIGATIONS PRINCE GEORGE’S COUNTY doc
...
TOP BANANA HOME DELIVERED GROCERIES, INC.
FINANCIAL AUDIT
AUGUST 2005
OFFICE OF AUDITS AND INVESTIGATIONS
PRINCE GEORGE’S COUNTY
UPPER ... the Office of Audits and
Investigations administers the grant for the Prince George’s County Council.
We noted no matters involving the Prince Geo...
FINANCIAL AUDIT DECEMBER 2006 OFFICE OF AUDITS AND INVESTIGATIONS Prince George’s County Upper Marlboro, Maryland ppt
...
December 2006
The County Council and County Executive
of Prince George’s County, Maryland
Council Resolution 51-1991, adopted June 25, 1991, requires the Office of Audits and
Investigations ... BOYS AND GIRLS CLUB, INC
____________________
FINANCIAL AUDIT
DECEMBER 2006
OFFICE OF...
Department of Human Services Financial Audit For the Fiscal Year Ended June 30, 1998 March 1999 Financial Audit Division Office of the Legislative Auditor State of Minnesota_part1 pot
... Services
Financial Audit
For the Fiscal Year Ended June 30, 1998
March 1999
Financial Audit Division
Office of the Legislative Auditor
State of Minnesota
99-17
Centennial Office Building, Saint Paul, ... 1-800-627-3529
email: auditor@ state. mn.us
URL: http://www .auditor. leg .state. mn.us
Department of Human Services
Financial Aud...
A prepoRt MontAnA LegisLAtuRe FinAnciAL Audit to the For the Fiscal Year Ended June 30, 2008_part1 doc
...
This nancial audit is a component of the biennial nancial-compliance audit. Financial and
nancial-related audits are combined for a two -year period to constitute the nancial-compliance audit. ... Fillner
Valerie Lambert
Dean/CEO
Associate Dean for Academic Affairs
Assistant Dean /Fiscal and Plant
Director of Financial Aid
For additional information concerning...
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