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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part1 ppt
Ngày tải lên :
19/06/2014, 17:20
... Schafer • Accounting for Grants and Other Assistance – Alison Rayner, Queensland Treasury • Impact of natural disasters – Paul Christensen • Accounting Standards and Financial Reporting Update – ... control and assurance frameworks • Better practice noted from some agencies This is trial version www.adultpdf.com Challenges for 2011 • • • • • Changing client profile Enhanced audit standards and ... important? Report items in A-G Reports to Parliament • Report No for 2010 - Information systems governance and control including the Queensland Health Implementation of Continuity Project • Report No...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part2 ppt
Ngày tải lên :
19/06/2014, 17:20
... (Australian and New Zealand Institute of Insurance and Finance) This is trial version www.adultpdf.com Queensland Audit Office 2010- 11 Financial Audit Update ACCOUNTING FOR GOVERNMENT GRANTS AND OTHER ... Queensland Treasury Role of Treasury’s Financial Management Branch • With a focus on supporting departments and statutory bodies, the Financial Management Branch – develops accounting and financial ... Bodies Financial Arrangements Act 1982 Statutory Bodies Financial Arrangements Regulation 1997 Subsidiary Policy Documents (mandated under legislation) Financial Accountability Act 2009 Financial...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part3 doc
Ngày tải lên :
19/06/2014, 17:20
... 2009 (Effective July 2010) Local Government (Beneficial Enterprises and Business Activities) Regulation 2010 Australian Accounting Standards Guidance – Tropical Council Financial Statements Local ... Subsidiary Policy Documents (eg Code of Practice for GOC Financial Arrangements) This is trial version www.adultpdf.com Queensland’s Accounting & Reporting Framework – Local Governments Financial ... Plans and Reporting) Regulation 2010 Local Government (Operations) Regulation 2010 A guide to asset accounting in Local Government s Legislation administered by Department of Local Government and...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part4 ppt
Ngày tải lên :
19/06/2014, 17:20
... up after the Queensland floods and Cyclone Yasi • Some donated services, while useful, may not be central to the delivery of services • Case by case basis as to whether agency would purchase the ... recognised when they would be purchased if not 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 ... Government Grants and Disclosure of Government Assistance • Applicable to for-profits entities preparing general purpose financial statements • Government grants – defined in the standard including...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part5 doc
Ngày tải lên :
19/06/2014, 17:20
... the Preparation and Presentation of Financial Statements • AASB 101 Presentation of Financial Statements • AASB Financial Instruments • AASB 139 Financial Instruments: Recognition and Measurement ... during 2010/ 11 – DET recognises the full $2M as grant income for 2010/ 11 This is trial version www.adultpdf.com Case study: “Better XYZ Facilities” Funding Deed Accounting Treatment (for 2010 -2011) ... version www.adultpdf.com Accounting for Grants and Contributions Paid (cont’d) • Treasury policy (Financial Reporting Requirements) for departments and statutory bodies only: – Grant payments in...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part6 potx
Ngày tải lên :
19/06/2014, 17:20
... physical assets Grants and other forms of assistance Operational impacts Financial statements and audit visits Potential impact on audit opinions Communication of issues and impacts This is trial ... (for-profit entities only) • Other forms of government assistance offered – Financial and non -financial assistance – Impact on financial statements e.g assessment of receivables for impairment This ... Need for valuations in future financial years – Determining revalued/impaired amounts in manner that reflects condition of assets – Impact of new role for Queensland Reconstruction Authority This...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part7 pptx
Ngày tải lên :
19/06/2014, 17:20
... key programs and priorities – Availability of funds for approved projects – Availability of key staff – Are existing policies adequate? – Will these impact on financial process and financial statement ... opinions – Consistency of opinions issued This is trial version www.adultpdf.com Communication of issues and impacts • Need for regular and timely communication between QAO and our clients • QAO ... Manager – Audit Policy and Quality This is trial version www.adultpdf.com Overview • Special Purpose Financial Statements • Leases – Current year changes – Future developments • • • • Financial Instruments...
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Financial Audit Update Thursday 3 March 2011 and Thursday 10 March 2011_part8 pptx
Ngày tải lên :
19/06/2014, 17:20
... revised standard possibly around September • Issues paper on control in the not-for-profit public sector (phase 2) expected early 2011 with standard issued by December 2011 • Revised standard extending ... proposed – Extensive changes to current revenue and construction standards (AASB 118 and AASB 111) – Identify performance obligations within contracts and recognise revenue as each obligation is ... adoption Treasury finalising policy position This is trial version www.adultpdf.com Revenue • Future Developments (IASB ED /2010/ 6): – Standard expected to be released in 2011 – Retrospective application...
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Trends in the European Investment Fund Industry in the Second Quarter of 2011 and Results for the First Half of 2011 potx
Ngày tải lên :
07/03/2014, 16:20
... (excl Ireland & Netherlands) of w hich guaranteed funds Total (incl Ireland & Netherlands) 36,733 in No in % (3) in No (1 No full data breakdo wn is available fo r Ireland and the Netherlands; (2) ... Balanced Money Market Other Funds Funds Funds Funds Funds (2) Q2 2011 YTD Q2 2011 YTD Q2 2011 YTD Q2 2011 Total YTD Q2 2011 YTD Q2 2011 YTD Austria 22 -63 -1,386 -1,719 143 20 90 -187 -271 -407 ... turbulence on financial markets (1) Including Ireland for all quarters (2) Including Ireland from Q1 2011 EFAMA Quarterly Statistical Release N°46 (Second Quarter of 2011) Trends...
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REPORT NO. 2011-108 FEBRUARY 2011 SEMINOLE STATE COLLEGE OF FLORIDA Financial Audit_part1 pot
Ngày tải lên :
19/06/2014, 13:20
... building, and certain parking and roadway projects This is trial version www.adultpdf.com FEBRUARY 2011 REPORT NO 2011- 108 Revenues and expenses of the College and its component unit for the 2009-10 and ... INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS The purpose ... our testing of internal control over financial reporting and compliance and results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance...
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REPORT NO. 2011-108 FEBRUARY 2011 SEMINOLE STATE COLLEGE OF FLORIDA Financial Audit_part2 docx
Ngày tải lên :
19/06/2014, 13:20
... at June 30, 2010, and June 30, 2009: Capital Assets, Net at June 30: College (In Thousands) Capital Assets 2010 Land Buildings Other Structures and Improvements Furniture, Machinery, and Equipment ... outstanding The following table summarizes outstanding long-term debt by type for the fiscal years ended June 30, 2010, and June 30, 2009: Long-Term Debt, at June 30: College (In Thousands) 2010 ... Student Tuition and Fees, Net of Scholarship Allowances of $15,210,537 Federal Grants and Contracts State and Local Grants and Contracts Nongovernmental Grants and Contracts Sales and Services of...
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REPORT NO. 2011-108 FEBRUARY 2011 SEMINOLE STATE COLLEGE OF FLORIDA Financial Audit_part3 ppt
Ngày tải lên :
19/06/2014, 13:20
... measurement focus and accrual basis of accounting whereby revenues are recognized when earned and expenses are recognized when incurred, and follows GASB standards of accounting and financial reporting ... described in the Governmental Accounting Standards Board’s Codification of Governmental Accounting and Financial Reporting Standards, Sections 2100 and 2600 These criteria were used to evaluate ... Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting Cash and Cash Equivalents The amount reported as cash and cash equivalents consists of cash on hand,...
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REPORT NO. 2011-108 FEBRUARY 2011 SEMINOLE STATE COLLEGE OF FLORIDA Financial Audit_part4 pot
Ngày tải lên :
19/06/2014, 13:20
... construction and renovation and remodeling of educational facilities The College had the following capital outlay bonds payable and revenue bonds payable outstanding at June 30, 2010: Bond Type ... NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2010 Other Postemployment Benefits Payable The College follows Governmental Accounting Standards Board Statement No 45, Accounting and Financial ... FEBRUARY 2011 REPORT NO 2011- 108 SEMINOLE STATE COLLEGE OF FLORIDA A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2010 Actuarial Methods and Assumptions...
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REPORT NO. 2011-108 FEBRUARY 2011 SEMINOLE STATE COLLEGE OF FLORIDA Financial Audit_part5 pot
Ngày tải lên :
19/06/2014, 13:20
... Scholarship Allowances of $15,046,562 Federal Grants and Contracts State and Local Grants and Contracts Nongovernmental Grants and Contracts Sales and Services of Educational Departments Auxiliary ... Representatives, and the Legislative Auditing Committee INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF THE FINANCIAL ... information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, Federal and other granting agencies, and applicable management and is...
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REPORT NO. 2010-102 FEBRUARY 2010 FLORIDA INTERNATIONAL UNIVERSITY Financial Audit_part1 pptx
Ngày tải lên :
19/06/2014, 15:20
... INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 50 Internal ... Financial Reporting 50 Compliance and Other Matters 51 This is trial version www.adultpdf.com FEBRUARY 2010 REPORT NO 2010- 102 In our opinion, based on our audit and ... regulations, contracts, and grant agreements and other matters included under the heading INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS...
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REPORT NO. 2010-102 FEBRUARY 2010 FLORIDA INTERNATIONAL UNIVERSITY Financial Audit_part2 ppt
Ngày tải lên :
19/06/2014, 15:20
... MD&A, financial statements and notes thereto, and other required supplemental information, or requests for additional financial information should be addressed to the Chief Financial Officer and ... Student Tuition and Fees, Net of Scholarship Allowances of $51,968,138 Federal Grants and Contracts State and Local Grants and Contracts Nongovernmental Grants and Contracts Sales and Services of ... ACTIVITIES Tuition and Fees, Net Grants and Contracts Sales and Services of Educational Departments Sales and Services of Auxiliary Enterprises Other Operating Receipts Interest on Loans and Notes Receivable...
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REPORT NO. 2010-102 FEBRUARY 2010 FLORIDA INTERNATIONAL UNIVERSITY Financial Audit_part3 pot
Ngày tải lên :
19/06/2014, 15:20
... Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting Cash and Cash Equivalents Cash and cash equivalents consist of cash on hand and cash in demand ... administration, operation and maintenance of capital assets, and depreciation on capital assets Nonoperating revenues include State appropriations, Federal and State student financial aid, and revenues for ... considering type, age, collection history, and other factors considered appropriate Student tuition and fees receivable, contracts and grants receivable, and loans and notes receivable, are reported...
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REPORT NO. 2010-102 FEBRUARY 2010 FLORIDA INTERNATIONAL UNIVERSITY Financial Audit_part4 doc
Ngày tải lên :
19/06/2014, 15:20
... Amount outstanding includes unamortized bond discounts and premiums, and deferred losses on refunding issues Auxiliary revenue bonds were issued to construct student parking garages and student ... construction and renovation projects This is trial version www.adultpdf.com 28 FEBRUARY 2010 REPORT NO 2010- 102 FLORIDA INTERNATIONAL UNIVERSITY A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES TO FINANCIAL ... Methods and Assumptions Projections of benefits for financial reporting purposes are based on the substantive plan provisions, as understood by the employer and participating members, and include...
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REPORT NO. 2010-102 FEBRUARY 2010 FLORIDA INTERNATIONAL UNIVERSITY Financial Audit_part5 potx
Ngày tải lên :
19/06/2014, 15:20
... FEBRUARY 2010 REPORT NO 2010- 102 FLORIDA INTERNATIONAL UNIVERSITY A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2009 Financial statements and other ... FEBRUARY 2010 REPORT NO 2010- 102 FLORIDA INTERNATIONAL UNIVERSITY A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2009 Fiscal Year Ending June 30 Amount 2010 ... create and operate a museum and research center in Miami Beach, Florida, and to support a comprehensive program focused on the collection, exhibition, interpretation, preservation, research and...
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REPORT NO. 2010-102 FEBRUARY 2010 FLORIDA INTERNATIONAL UNIVERSITY Financial Audit_part6 pptx
Ngày tải lên :
19/06/2014, 15:20
... Representatives, and the Legislative Auditing Committee INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF THE FINANCIAL ... America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States Other auditors audited the financial ... members of the Florida Senate and the Florida House of Representatives, Federal and other granting agencies, and applicable management and is not intended to be and should not be used by anyone...
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