§ 715 7 supervisory committee audit alternatives to a financial statement audit

... Fund Balance—Special Revenue Fund Notes to Financial Statements Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements ... to Financial Statements June 30, 2009 C Basis of Accounting The ALTCS Contract financial statements are reported using the current financial resources measurement focus and the modified accrual ... consists of prior year’s overpayments for medical and long-term care service claims Note - Accrued Medical and Healthcare Claims Accrued medical and healthcare claims totaling $70 ,493,146 include...

Ngày tải lên: 19/06/2014, 17:20

... CPA AUDITOR GENERAL WILLIAM THOMSON DEPUTY AUDITOR GENERAL Independent Auditors’ Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial ... Further, auditors noted an account having approval and update privileges that was not assigned to a specific employee Effect: Users may have access to unauthorized information and the ability to perform ... require AHCCCS to pay a percent premium tax on all capitation and other reimbursements paid to the ALTCS Contract These premium taxes are reported as expenditures and are paid to the Arizona Department...

Ngày tải lên: 19/06/2014, 17:20

... -0- 7, 1 47, 221 255 154 38,409 1,342, 073 5 ,71 0,611 7, 091,502 Total $ 6 ,79 4,609 7, 605 ,71 9 7, 125, 072 7, 451,244 6 ,70 7, 076 7, 276 ,348 5 ,71 0,611 48, 670 , 679 6,498 ,72 7 648,494 $ -0- 6,521,324 570 , 178 $ ... Case Management Only C Ventilator dependent D Acute patient day information Admissions Patient days Discharges Discharge days Average length of stay 26 This is trial version www.adultpdf.com Total ... 24,035, 175 30, 479 ,3 97 $ 29,150,120 36,965 ,74 3 1,143,065 3,305,321 5, 371 , 274 15,531 ,73 3 6,514,339 18,8 37, 054 16,049, 677 75 ,4 17, 579 91,4 67, 256 2,982, 975 Administrative expenditures: Allocated administrative...

Ngày tải lên: 19/06/2014, 17:20

... depreciated: Land Total capital assets not being depreciated Capital assets being depreciated: Equipment Less accumulated depreciation Total capital assets being depreciated, net Total capital assets, ... sources and uses of cash and cash equivalents during the year Increases and decreases in cash and cash equivalents are classified as either operating, noncapital financing, capital financing, ... after November 30, 1989 D Basis of Presentation The financial statements include a statement of net assets; a statement of revenues, expenses, and changes in net assets; and a statement of cash...

Ngày tải lên: 19/06/2014, 21:20

... Progress Actuarial Valuation Date 9/30/05 9/30/06 9/30/ 07 Actuarial Value of Assets (a) Actuarial Accrued Liability (AAL) -Entry Age (b) Unfunded AAL (UAAL) (b - a) Funded Ratio (a / b) Covered Payroll ... $16,319,3 57 Unfunded AAL (UAAL) Palm Beach County Fire Rescue Taxing District Long Term Disability Plan Schedule of Funding Progress Actuarial Valuation Date Actuarial Value of Assets Actuarial Accrued ... 27, 958,4 87 2,068, 670 94,500 $ 195, 976 ,8 07 303 ,72 0 4, 077 381 ,71 5 30,8 97, 059 6,313,431 280,430 Less 5% anticipated revenues (11, 371 ,386) 222,605, 177 (7, 338 ,74 2) (10,525) 2, 077 1 47, 773 2,938, 572 ...

Ngày tải lên: 19/06/2014, 11:20

... serial or COM1 It may or may not be identified Step Locate the RJ-45 to DB-9 adapter One side of the adapter connects to the PCs serial interface and the other to the RJ-45 rollover cable connector ... build a rollover cable Use a rollover cable If necessary, make one of adequate length to connect the router or switch to a workstation 2-6 CCNA 1: Networking Basics v 3.0 - Lab 5.2 .7 Copyright  ... serial interface on the PC or dumb terminal is a DB-25, an RJ-45 to DB-25 adapter will be needed Both of these adapters typically come with a Cisco router or switch Step Locate or build a rollover...

Ngày tải lên: 21/12/2013, 19:15

Ngày tải lên: 23/03/2014, 01:20

... (0. 87 to 1.00) South-Central 310 72 2 0 .78 (0.69 to 0. 87) Austria 84 76 1. 07 (0.86 to 1.33) India 27 146 0 .74 (0.50 to 1. 07) France 33 41 0.94 (0. 67 to 1.32) Iran Sri Lanka 252 14 412 70 0.86 (0 .76 ... Umea 103 0.96 (0 .75 to 1.23) 44 1. 07 (0 .73 to 1. 57) Uppsala 279 0.98 (0.85 to 1.13) 82 0.95 (0 .74 to 1.22) * All HRs are adjusted for age at follow-up and calendar period of diagnosis HRs are also ... Russian Federation and Ukraine Yugoslavia includes Croatia, Macedonia, Serbia, Slovenia and Montenegro Age-specific incidence rates stratified by age at breast cancer diagnosis before and after age...

Ngày tải lên: 29/03/2014, 01:20

... funding to award to any successful proposal and may divide the available funds among multiple proposals For the year ended June 30, 2002, $18,881 was available for the competitive grant program, as ... impartial information and specific recommendations to improve the operations of state and local government entities To this end, she provides financial audits and accounting services to the State and ... Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of five senators and five representatives Her mission is to provide independent and impartial...

Ngày tải lên: 19/06/2014, 15:20

... and Investments Cash in bank and on hand—At June 30, 2006, cash on hand was $1,000, the carrying amount of cash in bank was $166,561, and the bank balance was $1 67, 710 The ACI does not have a ... Donated assets are reported at fair value at the time received The capitalization thresholds are $1,000 for all capital assets Depreciation of such assets is charged as an expense against operations ... sources and uses of cash and cash equivalents during the year Increases and decreases in cash and cash equivalents are classified as either operating, noncapital financing, capital financing,...

Ngày tải lên: 19/06/2014, 17:20

... Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of five senators and five representatives Her mission is to provide independent and impartial ... impartial information and specific recommendations to improve the operations of state and local government entities To this end, she provides financial audits and accounting services to the State and ... can be found in electronic format at: www.auditorgen.state.az.us This is trial version www.adultpdf.com Graham County Community College District (Eastern Arizona College) Report on Audit of Annual...

Ngày tải lên: 19/06/2014, 21:20

... Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of five senators and five representatives Her mission is to provide independent and impartial ... impartial information and specific recommendations to improve the operations of state and local government entities To this end, she provides financial audits and accounting services to the state and ... (nonexcludable) Total intergovernmental revenues as reported in the general purpose financial statements Amount Excluded $1 ,79 4,266 473 ,76 3 Revenues 2,834,604 2 ,70 4,104 Amount Carried Forward $1 ,79 4,266...

Ngày tải lên: 19/06/2014, 21:20

... depreciated: Land Total capital assets not being depreciated Capital assets being depreciated: Equipment Less accumulated depreciation Total capital assets being depreciated, net Total capital assets, ... sources and uses of cash and cash equivalents during the year Increases and decreases in cash and cash equivalents are classified as either operating, noncapital financing, capital financing, ... after November 30, 1989 D Basis of Presentation The financial statements include a statement of net assets; a statement of revenues, expenses, and changes in net assets; and a statement of cash...

Ngày tải lên: 19/06/2014, 21:20

... iii TABLE OF CONTENTS Tables: Director’s Salary (Unaudited) ADEM Management and Administrative Expenditures and Grant Award Amounts by Grant Year (Unaudited) 12 Date the Grant Program Was Awarded ... 2006 (Unaudited) 17 Arizona MMRS Amounts Expended and Unspent Award Balances Grant Years 2005 and 2006 (Unaudited) 17 Arizona CCP Amounts Expended and Unspent Award Balances Grant Years 2003 ... Instead, auditors performed analytical procedures using the financial data and narrative information about the uses of federal homeland security monies and interviewed program administrators about...

Ngày tải lên: 19/06/2014, 22:20