a c for the year ended 20x0 x1

... Services Chris Wendland Accountant/Budget Officer Joe Schaffer Dean and CEO Mary Ellen Baukol Associate Dean of Administration and Finance Heidi Pasek Associate Dean and Chief Academic Officer ... Mike Cooney Cliff Larsen Audit Staff Financial-Compliance Mark Alldredge Paul J O’Loughlin Laura L.N Toeckes Vickie Rauser Financial Audits Financial audits are conducted by the Legislative Audit ... where applicable, for the years then ended, in conformity with accounting principles generally accepted in the United States of America The Management’s Discussion and Analysis on pages A- 3 through...

Ngày tải lên: 18/06/2014, 20:20

... of the historical acquisition value of capital assets, reduced by both accumulated depreciation expense charged against assets and debt balances related to capital assets This balance increases ... renewal or replacement of facilities and for scholarships Total balances did not fluctuate significantly as compared with 2008, although balances available for scholarships decreased due to difficult ... restricted scholarship funds was offset by an increase in restricted balances available for the construction and renewal of plant facilities, primarily attributable to the Animal Bioscience Facility...

Ngày tải lên: 18/06/2014, 20:20

... $20,770,494 scholarship discount) Federal appropriations Federal grants and contracts State grants and contracts Non-governmental grants and contracts Grant and contract facilities and administrative cost ... State grants and contracts Private grants and contracts Grant and contract facilities and administrative cost recoveries Educational, public service and outreach revenues Sales and services of auxiliary ... or services Accordingly, the University’s financial statements have been prepared using the economic resources measurement focus and the accrual basis of accounting Under the accrual basis, revenues...

Ngày tải lên: 18/06/2014, 20:20

... applicable NOTE – ACCOUNTS AND GRANTS RECEIVABLE Accounts receivable consisted of the following as of June 30: Accounts receivable Other receivables, including private grants and contracts Gross accounts ... of the Years Ended June 30 (continued) NOTE – CAPITAL ASSETS Following are the changes in capital assets during the years ended June 30, 2009 and 2008: Year Ended June 30, 2009 Balance Balance ... terminate all securities lending transactions on demand The cash collateral received on each loan was invested, together with the cash collateral of other qualified plan lenders, in a collective...

Ngày tải lên: 18/06/2014, 20:20

... of Montana’s Basic Financial Statements, included in the Comprehensive Annual Financial Report (CAFR) A copy of the most recent CAFR can be obtained online at http://afsd.mt.gov/CAFR/CAFR.asp or ... an amount actuarially determined in accordance with GASB Statement No 45 The calculated ARC represents an amount that, if funded, would cover normal cost each year and amortize any unfunded actuarial ... rate as of June 30, 2009 was 3.25% Other advances were made during the mid- 1990s by the Montana Science and Technology Alliance (MSTA) to stimulate research and creative activities in Montana...

Ngày tải lên: 18/06/2014, 20:20

... and fees $ Federal appropriations Federal grants and contracts State grants and contracts Non-governmental grants and contracts Indirect cost recoveries Educational, public service and outreach ... accounting for the private foundation’s assets was discontinued, and historical cost-basis accounting was instead adopted, as required by Generally Accepted Accounting Principles Such changes have been ... reflect the revised data Additionally, the MSU Foundation statement data as presented below reflects a change in the methodology of accounting for a wholly owned private foundation Fair value accounting...

Ngày tải lên: 18/06/2014, 20:20

... Agricultural Research Center (ARC) at Havre, Northwestern ARC at Creston, Western ARC at Corvallis, Central ARC at Moccasin, Southern ARC at Huntley, Western Triangle ARC at Conrad, and Eastern ARC at ... is accredited by the National Council for the Accreditation of Teacher Education for preparing elementary and secondary teachers and school counselors through the Bachelor of Science and Master ... and natural resource research and outreach, formalized a contract for maintaining viable agricultural and natural resource industries and an affordable supply of food and fiber for America In...

Ngày tải lên: 18/06/2014, 20:20

... American Health Information Management Association, The Commission on the Accreditation of Allied Health Educational Programs, American Association of Medical Assistants, Commission on Accreditation ... a larger campus The Great Falls Vocational – Technical Center was established by the Montana State Legislature in 1969 to offer employment training in vocational and technical fields In January ... Great Falls was occupied in January 2008 The expansion includes an expanded library and student computer lab, health science classrooms, additional meeting rooms, science laboratory space and faculty...

Ngày tải lên: 18/06/2014, 20:20

... companies have the same financial year- end as the parent company’s individual financial statements and are prepared using the same accounting policies.In the case of Group companies whose accounting ... translated at historical exchange rates Income statements, which were translated at the average exchange rates for the year Statements of cash flow, which were translated at the average exchange ... within the next financial year are discussed below A significant change in the facts and circumstances on which these estimates and related judgments are based could have a material impact on the...

Ngày tải lên: 18/02/2014, 05:20

... internal control or compliance 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 ... with accounting principles generally accepted in the United States of America (GAAP) The financial activities of the Tax Collector, as a constitutional officer, are included in the Palm Beach County, ... the Tax Collector and capitalized at cost in the governmental activities of the basic financial statements of the County The Tax Collector maintains custodial responsibility for the capital assets...

Ngày tải lên: 19/06/2014, 11:20

... as significant and unusual transactions Condition: The Tax Collector’s Office purchased a tax software application license at the end of the fiscal year which based on the terms of the contract ... General for Local Government Entity Audits We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial ... Actuarial value of plan assets Unfunded actuarial accrued liability (UAAL) Funded ratio (actuarial value of plan / AAL) Covered payroll (active plan members) UAAL as a percentage of covered payroll...

Ngày tải lên: 19/06/2014, 11:20

... 2008, was as follows: Actuarial accrued liability (AAL) Actuarial value of plan assets Unfunded actuarial accrued liability (UAAL) Funded ratio (actuarial value of plan / AAL) Covered payroll (active ... activities as part of the basic financial statements of the County Compensated Absences In accordance with GASB Statement No 16, Accounting for Compensated Absences, the Sheriff accrues a liability ... incurred These assets are then capitalized at cost in the statement of net assets as part of the basic financial statements of the County Capital assets acquired under capital leases are capitalized...

Ngày tải lên: 19/06/2014, 11:20

... 2008, was as follows: Actuarial accrued liability (AAL) Actuarial value of plan assets Unfunded actuarial accrued liability (UAAL) Funded ratio (actuarial value of plan / AAL) Covered payroll (active ... insurance coverage Settled claims have not exceeded insurance coverage for any of the insurance programs in the past three fiscal years For the fiscal year ended September 30, 2008, the BOCC charged ... rule include accumulated sick and vacation pay, which are not recorded as expenditures because these amounts will not be paid from expendable available resources The accrual basis of accounting...

Ngày tải lên: 19/06/2014, 11:20

... Actuarial value of plan assets Unfunded actuarial accrued liability (UAAL) Funded ratio (actuarial value of plan / AAL) Covered payroll (active plan members) UAAL as a percentage of covered payroll ... in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the ... the year then ended, in conformity with Governmental Accounting Standards Board (GASB) Statement No 34, Basic Financial Statements – and Management’s Discussion and Analysis – for State and Local...

Ngày tải lên: 19/06/2014, 11:20

... respective changes in financial position, and the respective budgetary comparison for the General Fund, thereof for the year then ended in conformity with accounting principles generally accepted ... on the financial statements that collectively comprise the City of Newnan's basic financial statements The combining and individual nonmajor fund fmancial statements and schedules, statistical ... INDEPENDENT AUDITOR'S REPORT Honorable Mayor and Council City of Newnan, Georgia We have audited the accompanying financial statements of the governmental activities, each major fund, the aggregate discretely...

Ngày tải lên: 19/06/2014, 11:20

... holidays payable for police totaling $58,415, an increase of $51,877 in accrued sick and vacation payable for police, and an increase of approximately $37,000 in accrued sick and vacation payable ... finance-related laws and regulations Within the basic financial statements, fund financial statements focus on the City's most significant funds rather than the City as a whole Major funds are separately ... on an accrual basis in 2007 Therefore, an additional $58,350 was accrued as earned revenue for 2007 Going forward, we should have a more accurate comparison year to year Interest Earned on Investments...

Ngày tải lên: 19/06/2014, 11:20

... please contact the City's Finance Director, Katrina Cline, at 25 LaGrange Street, Newnan, GA 30263, or bye-mail at kcline@cityofnewnan.org This is trial version www.adultpdf.com 15 BASIC FINANCIAL ... modified accrual basis of accounting used in governmental funds, expenditures are not recognized for transactions that are not normally paid with expendable available financial resources In the Statement ... in the Balance Sheet of Governmental Funds due to the following: Capital Assets Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the...

Ngày tải lên: 19/06/2014, 11:20

... Deduct: Prior year encumbrances paid in the current year Add: Current year encumbrances Add: Prior year encumbrances outstanding at year- end Generally accepted accounting principles basis-fund balance, ... with an initial, individual cost of more than $5,000 Capital assets are valued at historical costs or estimated historical cost if actual cost is not available Donated capital assets are valued at ... Interest incurred during the construction phase of capital assets is included as part of the capitalized value of the assets constructed, if material The costs of normal maintenance and repairs that...

Ngày tải lên: 19/06/2014, 11:20

... status of the plan as of July 1, 2008, the most recent actuarial valuation date, is as follows: Actuarial Valuation Date Actuarial Value of Assets (a) Actuarial Accrued Liability (AAL) Entry Age ... insurance coverage and they engage the insurance company to process and pay claims The City joined the program by ordinance and participation is effectively perpetual unless the City initiates a ... Wachovia and Caterpillar to lease assets as capital leases As part of those arrangements, the Commission had additional amounts available to purchase additional equipment or utility vehicles The amount...

Ngày tải lên: 19/06/2014, 11:20

... Franchise Tax - Georgia Power Franchise Tax - EMC Franchise Tax - Gas Franchise Tax - Cable TV Franchise Tax - Telephone Local Option Sales Tax Insurance Premiums Tax Occupational Tax Professional ... EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (NON-GAAP BUDGET BASIS) GENERAL FUND FOR THE YEAR ENDED DECEMBER 31, 2008 (CONTINUED) Budgeted Amounts Final Original Finance Wages - Full ... FUND BALANCES BUDGET AND ACTUAL (NON-GAAP BUDGET BASIS) GENERAL FUND FOR THE YEAR ENDED DECEMBER 31, 2008 (CONTINUED) Budgeted Amounts Original Final Public Safety Police Wages - Full Time Wages...

Ngày tải lên: 19/06/2014, 11:20