Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part3 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...

Ngày tải lên: 19/06/2014, 13:20

... Systems Governance of IT This is trial version www.adultpdf.com Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011 The Auditorium, 111 George St, Brisbane This is trial version www.adultpdf.com Introduction • ... Welcome by the Auditor-General / Deputy Auditor-General – Glenn Poole (3 rd March) / Val Manera (10 th March) • Governance of IT – M...

Ngày tải lên: 19/06/2014, 17:20

... 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 &...

Ngày tải lên: 19/06/2014, 17:20

... (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...

Ngày tải lên: 19/06/2014, 17:20

... 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) This is trial version www.adultpdf.com 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...

Ngày tải lên: 19/06/2014, 17:20

... 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...

Ngày tải lên: 19/06/2014, 17:20

... statements and audit visits • Potential impact on audit opinions • Communication of issues and impacts This is trial version www.adultpdf.com Non-current physical assets • Write-offs and repairs – ... Director – Audit Policy and Quality This is trial version www.adultpdf.com Areas to be considered • Non-current physical assets • Grants and other forms of assistance • Operation...

Ngày tải lên: 19/06/2014, 17:20

... Accounting and Auditing Standards Update Patrick Flemming Manager – Audit Policy and Quality This is trial version www.adultpdf.com Potential impact on audit opinions • Modifications ... version www.adultpdf.com Special Purpose Financial Statements • Amendments to auditing standard ASA 800 • Changes to QAO engagement letters • Management required to: – Identify intended users – I...

Ngày tải lên: 19/06/2014, 17:20

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

Ngày tải lên: 19/06/2014, 17:20

... 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...

Ngày tải lên: 19/06/2014, 17:20

... 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...

Ngày tải lên: 20/06/2014, 06:20

... 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...

Ngày tải lên: 20/06/2014, 06:20

... 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...

Ngày tải lên: 20/06/2014, 06:20

... 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...

Ngày tải lên: 20/06/2014, 08:20

... 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...

Ngày tải lên: 20/06/2014, 09:20