audited by regulatory agencies including state auditor s office
Washington State Auditor’s Office Accountability Audit Report : King County pdf
Ngày tải lên :
06/03/2014, 23:20
... vehicles, including electric trolleys, buses and streetcars Metro offers a full array of transportation services and assistance to employers of all sizes; assists companies in reducing single ... government also uses this type of ―scorecard‖ reporting to track the progress of financial management systems improvements Washington State Auditor s Office 20 County s Response Overview Response Agreement ... flight-test program Cash Receipts Purchases and payments including travel, procard, petty cash/imprest funds Safeguarding of assets Washington State Auditor s Office Procurement/bid laws equipment...
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the development and adoption of legal normativedcuments by state administrative agencies in the people’s democratic republic of laos
Ngày tải lên :
17/07/2014, 20:11
... ministerial-level agencies, and heads of Governmental bodies issue instructions and decisions; Mayors of cities and provinces issue instructions and decisions; Heads of districts and communes issue instructions ... document, criteria assessing the quality of documents appraised; assessing the necessity to adopt documents; assessing adjustment objects and scope of documents; assessing the suitability of the ... administrative agencies -Concept: Legal normative documents by the State administrative agencies are documents issued (or jointly issued) by authorities in the system of State administrative agencies (a...
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The auditor's loss function and investors' perceptions of audit effectiveness Effects of regulatory change
Ngày tải lên :
01/06/2014, 14:04
... intentional misstatements in unaudited financial statements, and decrease public companies’ investment in internal controls These results indicate that investors not share regulators’ expressed confidence ... These results provide evidence that investors believe managers will react to reductions in the level of auditors’ tests of controls by investing less in those controls 41 5.6 Test of Hypothesis ... possible liability caps These discussions, which have been led by the U .S Treasury s “Paulson Committee”5, the U .S Chamber of Commerce, and by the European Union s Internal Services Commission,...
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2008 Audit Reports Released Since Last Meeting by the North Carolina Office of the State Auditor doc
Ngày tải lên :
19/06/2014, 22:20
... user name accesses the security form that creates/modifies user accounts, grants access to security classes, sets up passwords, and locks/unlocks user accounts With multiple users having the ability ... over-award was thus eliminated The University has instituted a process whereby the Admissions Office emai 1s the Financial Aid and the Treasurer 's Offices of any changes in residency status To supplement ... revenues from University charges are reported net of scholarship discounts in the Statement of Revenues, Expenses, and Changes in Net Assets The scholarship discount is the difference between the stated...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part1 doc
Ngày tải lên :
20/06/2014, 02:20
... statements are free of material misstatement An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements An audit also includes assessing ... Assets 4,882 Totals Memorandum Only Primary Government ASSETS Cash and investments Deferred compensation plan assets Other receivables Due from other governments Due from other funds Fixed assets ... Jefferson Davis County, Mississippi, as of and for the year ended September 30, 1995, as listed in the table of contents These financial statements are the responsibility of the county 's management...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part2 potx
Ngày tải lên :
20/06/2014, 02:20
... balance sheet Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets 11 ... Fund Special Revenue Funds Budget Revenues Property taxes Licenses, commissions and other revenue Fines and forfeitures Intergovernmental revenues: Federal sources State and local sources Charges ... and the Mississippi County Financial Accounting Manual as revised in 1993 by the Office of the State Auditor 10 JEFFERSON DAVIS COUNTY Notes to Financial Statements For the Year Ended September...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part3 potx
Ngày tải lên :
20/06/2014, 02:20
... beneficiaries Benefit provisions are established by state law and may be amended only by the State of Mississippi Legislature PERS issues a publicly available financial report that includes financial statements ... there is minimal financial responsibility (15) Defined Benefit Pension Plan Plan Description Jefferson Davis County, Mississippi, contributes to the Public Employees' Retirement System of Mississippi ... of loss The pool was formed on January 1, 1990, by the Mississippi Association of Supervisors, Inc., pursuant to Section 71-3-75, Miss Code Ann (1972), to provide workers' compensation insurance...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part4 pptx
Ngày tải lên :
20/06/2014, 02:20
... Purchase Clerk records and such other auditing procedures as we considered necessary in the circumstances The Board of Supervisors of Jefferson Davis County, Mississippi, is responsible for establishing ... County, Mississippi, is responsible for establishing and maintaining an internal control structure In fulfilling this responsibility, estimates and judgments by management are required to assess the ... requirements of Section 31-7-13, Miss Code Ann (1972) The Board of Supervisors of Jefferson Davis County, Mississippi, has established centralized purchasing for all funds of the county and has established...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part5 pdf
Ngày tải lên :
20/06/2014, 02:20
... PROGRAMS April 15, 1996 Members of the Board of Supervisors Jefferson Davis County, Mississippi We have audited the primary government financial statements of Jefferson Davis County, Mississippi, as ... financial statements are free of material misstatement Compliance with laws, regulations, contracts and grants applicable to Jefferson Davis County, Mississippi, is the responsibility of the county 's ... of Supervisors Jefferson Davis County, Mississippi We have audited the primary government financial statements of Jefferson Davis County, Mississippi, as of and for the year ended September 30,...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part6 docx
Ngày tải lên :
20/06/2014, 02:20
... 15, 1996 Members of the Board of Supervisors Jefferson Davis County, Mississippi We have audited the primary government financial statements of Jefferson Davis County, Mississippi, as of and for ... the State Auditor, and accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances The Independent Auditor' s Report ... principles As required by the state legal compliance audit program prescribed by the Office of the State Auditor, we have also performed procedures to test compliance with certain state laws and...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part1 pptx
Ngày tải lên :
20/06/2014, 02:20
... 1995, as listed in the table of contents These financial statements are the responsibility of the county 's management Our responsibility is to express an opinion on these financial statements based ... financial statements are free of material misstatement An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements An audit also includes ... the Board of Supervisors Jones County, Mississippi We have audited the accompanying primary government financial statements of Jones County, Mississippi, as of and for the year ended September 30,...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part2 pdf
Ngày tải lên :
20/06/2014, 02:20
... Reporting as issued in 1988 by the Government Finance Officers Association and the Mississippi County Financial Accounting Manual as revised in 1993 by the Office of the State Auditor 12 JONES COUNTY ... current assets and current liabilities are generally included on the balance sheet Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., ... Group All purchased fixed assets are stated at cost where historical records are available and at an estimated historical cost where no historical records exist Donated assets are valued at market...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part3 docx
Ngày tải lên :
20/06/2014, 02:20
... exposure to risk of loss The pool was formed on January 1, 1990, by the Mississippi Association of Supervisors, Inc., pursuant to Section 71-3-75, Miss Code Ann (1972), to provide workers' compensation ... Benefit Trust, a public entity risk pool, to account for and finance its uninsured risk of loss The pool was formed by the Mississippi Association of Supervisors, Inc., pursuant to Section 25-15-101, ... Ended September 30, 1995 (11) Lease Obligations Capital As Lessee: The following is an analysis of property leased under capital leases by major classes as of September 30, 1995: General Fixed Assets...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part4 pptx
Ngày tải lên :
20/06/2014, 02:20
... AUDITING STANDARDS July 8, 1996 Members of the Board of Supervisors Jones County, Mississippi We have audited the primary government financial statements of Jones County, Mississippi, as of and for ... financial statements are free of material misstatement The management of Jones County, Mississippi, is responsible for establishing and maintaining an internal control structure In fulfilling this responsibility, ... AUDITOR' S SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS July 8, 1996 Members of the Board of Supervisors Jones County, Mississippi...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part5 pdf
Ngày tải lên :
20/06/2014, 02:20
... FINANCIAL ASSISTANCE PROGRAMS July 8, 1996 Members of the Board of Supervisors Jones County, Mississippi We have audited the primary government financial statements of Jones County, Mississippi, as of ... FINANCIAL ASSISTANCE PROGRAMS July 8, 1996 Members of the Board of Supervisors Jones County, Mississippi We have audited the primary government financial statements of Jones County, Mississippi, as of ... Audits of State and Local Governments Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on Jones County, Mississippi 's compliance...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part6 pot
Ngày tải lên :
20/06/2014, 02:20
... WITH STATE LAWS AND REGULATIONS July 8, 1996 Members of the Board of Supervisors Jones County, Mississippi We have audited the primary government financial statements of Jones County, Mississippi, ... Mississippi 's compliance with these requirements Accordingly, we not express such an opinion With respect to the items tested, the results of those procedures disclosed no material instances ... PROGRAM TRANSACTIONS July 8, 1996 Members of the Board of Supervisors Jones County, Mississippi We have audited the primary government financial statements of Jones County, Mississippi, as of and...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part1 docx
Ngày tải lên :
20/06/2014, 02:20
... financial statements are free of material misstatement An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements An audit also includes ... as listed in the table of contents These financial statements are the responsibility of the county 's management Our responsibility is to express an opinion on these financial statements based ... of Supervisors Yazoo County, Mississippi We have audited the accompanying general purpose financial statements of Yazoo County, Mississippi, as of and for the year ended September 30, 1995, as...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part2 doc
Ngày tải lên :
20/06/2014, 02:20
... focus With this measurement focus, only current assets and current liabilities are generally included on the balance sheet Operating statements of these funds present increases (i.e., revenues ... Group All purchased fixed assets are stated at cost where historical records are available and at an estimated historical cost where no historical records exist Donated assets are valued at market ... expenditures are not capitalized on general fixed assets Public domain (infrastructure) fixed assets consisting of certain improvements other than buildings, such as roads, bridges, sidewalks, drainage...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part3 potx
Ngày tải lên :
20/06/2014, 02:20
... the Mississippi Association of Supervisors Employee Benefit Trust, a public entity risk pool, to account for and finance its uninsured risk of loss The pool was formed by the Mississippi Association ... beneficiaries Benefit provisions are established by state law and may be amended only by the State of Mississippi Legislature PERS issues a publicly available financial report that includes financial statements ... Compensation Trust, a public entity risk pool, to cover its exposure to risk of loss The pool was formed on January 1, 1990, by the Mississippi Association of Supervisors, Inc., pursuant to Section 71-3-75,...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part4 pdf
Ngày tải lên :
20/06/2014, 02:20
... obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement The management of Yazoo County, Mississippi, is responsible for establishing and ... CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS August 30, 1996 Members of the Board of Supervisors Yazoo County, Mississippi We have audited the general purpose financial ... this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures The objectives of...
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