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Ngày tải lên: 10/08/2014, 17:20

... AUDITOR’S REPORT ON FINANCIAL STATEMENTS MANAGEMENT’S DISCUSSION AND ANALYSIS BASIC FINANCIAL STATEMENTS Statement of Net Assets 13 Statement of Revenues, Expenses, ... OVERVIEW OF FINANCIAL STATEMENTS Pursuant to GASB Statement No 35, the College’s financial report consists of three basic financial statements: the statement of net assets; the statement of revenues, ... require that MANAGEMENT’S DISCUSSION AND ANALYSIS on pages through 12 and OTHER REQUIRED SUPPLEMENTARY INFORMATION on pages 36 and 37 be presented to supplement the basic financial statements Such...

Ngày tải lên: 19/06/2014, 13:20

... primarily due to increased capital improvement fee rates THE STATEMENT OF CASH FLOWS Another way to assess the financial health of an institution is to look at the statement of cash flows Its primary ... financial statements are available to the public at the College The financial data reported on the accompanying financial statements was derived from the Foundation’s audited financial statements for ... Questions concerning information provided in the MD&A, or other required supplementary information, and financial statements and notes thereto, or requests for additional financial information should...

Ngày tải lên: 19/06/2014, 13:20

... The remaining amortization period at June 30, 2010, was 27 years RETIREMENT PROGRAMS Florida Retirement System Essentially all regular employees of the College are eligible to enroll as members ... certain other postemployment benefits provided by the Florida College System Risk Management Consortium (Consortium) Plan Description The College contributes to an agent, multiple-employer defined-benefit ... years Other Postemployment Benefits Payable The College follows Governmental Accounting Standards Board Statement No 45, Accounting and Financial Reporting by Employers for Postemployment Benefits...

Ngày tải lên: 19/06/2014, 13:20

... financial statements, required supplementary information, actuarial report, and other relevant information, is available from the Florida Department of Management Services, Division of Retirement State ... effort to develop, implement, and participate in a coordinated Statewide College risk management program The Consortium is self-sustaining through member assessments (premiums) and is reinsured ... Services, Division of Retirement State College System Optional Retirement Program Section 1012.875, Florida Statutes, provides for an Optional Retirement Program (Program) for eligible college instructors...

Ngày tải lên: 19/06/2014, 13:20

... AUDITOR’S REPORT ON FINANCIAL STATEMENTS MANAGEMENT’S DISCUSSION AND ANALYSIS BASIC FINANCIAL STATEMENTS Statement of Net Assets 11 Statement of Revenues, Expenses, ... 13 Statement of Cash Flows 14 Notes to Financial Statements 16 OTHER REQUIRED SUPPLEMENTARY INFORMATION Schedule of Funding Progress – Other Postemployment ... the financial statements, the University discontinued reporting bonds payable for State University System Capital Improvement Trust Fund Revenue Bonds on the University’s statement of net assets...

Ngày tải lên: 19/06/2014, 13:20

... components:  Management’s Discussion and Analysis  Basic Financial Statements:  Statement of Net Assets  Statement of Revenues, Expenses, and Changes in Net Assets  Statement of Cash Flows ... of Trustees (Trustees) consisting of 13 members The Governor appoints six citizen members and the Board of Governors appoints five citizen members These members are confirmed by the Florida Senate ... reported in the financial statements Specifically, it relates to the timing of the measurements made, regardless of the measurement focus applied The University’s financial statements are presented using...

Ngày tải lên: 19/06/2014, 13:20

... Senior Management Service Florida Retirement System, Special Risk Deferred Retirement Option Program - Applicable to Members from All of the Above Classes Florida Retirement System, Reemployed Retiree ... participating employers Contribution rates during the 2009-10 fiscal year were as follows: Class Percent of Gross Salary Employee Employer (A) Florida Retirement System, Regular Florida Retirement System, ... years RETIREMENT PROGRAMS Florida Retirement System Essentially all regular employees of the University are eligible to enroll as members of the State-administered Florida Retirement System (FRS)...

Ngày tải lên: 19/06/2014, 13:20

... COMPONENT UNIT OF THE STATE OF FLORIDA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2010 Project Description Academic Academic Fine Arts Phase II FY10 Infrastructure Student Union Addition ... FLORIDA GULF COAST UNIVERSITY OTHER REQUIRED SUPPLEMENTARY INFORMATION NOTES TO REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF FUNDING PROGRESS – POSTEMPLOYMENT HEALTHCARE BENEFITS The July 1, 2009, ... basic financial statements, and have issued our report thereon included under the heading INDEPENDENT AUDITOR’S REPORT ON FINANCIAL STATEMENTS Our report on the financial statements was modified...

Ngày tải lên: 19/06/2014, 13:20

... STATEMENTS Statement of Net Assets 12 Statement of Revenues, Expenses, and Changes in Net Assets 14 Statement of Cash Flows 15 Notes to Financial Statements ... require that MANAGEMENT’S DISCUSSION AND ANALYSIS on pages through 11 and OTHER REQUIRED SUPPLEMENTARY INFORMATION on pages 38 and 39 be presented to supplement the basic financial statements Such ... expenses may be thought of as Seminole State College of Florida’s operating results These two statements report Seminole State College of Florida’s net assets and changes in them You can think of the...

Ngày tải lên: 19/06/2014, 13:20

... supplementary information and financial statements and notes thereto, or requests for additional financial information, should be addressed to the Vice President of Administrative Services, Seminole ... FEBRUARY 2011 REPORT NO 2011-108 BASIC FINANCIAL STATEMENTS SEMINOLE STATE COLLEGE OF FLORIDA A COMPONENT UNIT OF THE STATE OF FLORIDA STATEMENT OF NET ASSETS June 30, 2010 College ASSETS Current ... accompanying notes to financial statements are an integral part of this statement This is trial version www.adultpdf.com 13 FEBRUARY 2011 REPORT NO 2011-108 SEMINOLE STATE COLLEGE OF FLORIDA A...

Ngày tải lên: 19/06/2014, 13:20

... follows GASB pronouncements and FASB pronouncements issued on or before November 30, 1989, unless the FASB pronouncements conflict with GASB pronouncements Under GASB Statement No 20, Accounting ... pronouncements of FASB issued after November 30, 1989, unless those pronouncements conflict with GASB pronouncements The College has elected not to apply FASB pronouncements issued after November ... components:  Management’s Discussion and Analysis  Basic Financial Statements:  Statement of Net Assets  Statement of Revenues, Expenses, and Changes in Net Assets  Statement of Cash Flows...

Ngày tải lên: 19/06/2014, 13:20

... participating employers Contribution rates during the 2009-10 fiscal year were as follows: Class Percent of Gross Salary Employee Employer (A) Florida Retirement System, Regular Florida Retirement System, ... The remaining amortization period at June 30, 2010, was 27 years RETIREMENT PROGRAMS Florida Retirement System Essentially all regular employees of the College are eligible to enroll as members ... Retirement System, Senior Management Service Deferred Retirement Option Program - Applicable to Members from All of the Above Classes Florida Retirement System, Reemployed Retiree 0.00 0.00 9.85...

Ngày tải lên: 19/06/2014, 13:20

... REPORT NO 2011-108 SEMINOLE STATE COLLEGE OF FLORIDA OTHER REQUIRED SUPPLEMENTARY INFORMATION NOTES TO REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF FUNDING PROGRESS – OTHER POSTEMPLOYMENT BENEFITS ... 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 Statement of Current Unrestricted ... www.adultpdf.com 37 FEBRUARY 2011 REPORT NO 2011-108 SEMINOLE STATE COLLEGE OF FLORIDA OTHER REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF FUNDING PROGRESS – OTHER POSTEMPLOYMENT BENEFITS PLAN Actuarial Value...

Ngày tải lên: 19/06/2014, 13:20

... AUDITOR’S REPORT ON FINANCIAL STATEMENTS MANAGEMENT’S DISCUSSION AND ANALYSIS BASIC FINANCIAL STATEMENTS Statement of Net Assets 12 Statement of Revenues, Expenses, ... 14 Statement of Cash Flows 15 Notes to Financial Statements 17 OTHER REQUIRED SUPPLEMENTARY INFORMATION Schedule of Funding Progress – Other Postemployment ... the financial statements, the University discontinued reporting bonds payable for State University System Capital Improvement Trust Fund Revenue Bonds on the University’s statement of net assets...

Ngày tải lên: 20/06/2014, 03:20

... Payable for State University System Capital Improvement Trust Fund Revenue Bonds The University also reclassifed the remaining Bonds Payable to Capital Improvement Debt to report as collaterialized ... be paid from capital improvement fees collected by all Florida universities and remitted in total to the Florida Department of Education See note to the financial statements for additional information ... STATEMENT OF CASH FLOWS The statement of cash flows provides information about the University’s financial results by reporting the major sources and uses of cash and cash equivalents This statement...

Ngày tải lên: 20/06/2014, 03:20

... FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2010  Statement of Revenues, Expenses, and Changes in Net Assets  Statement of Cash Flows  Notes to Financial Statements  Other Required Supplementary ... reported in the financial statements Specifically, it relates to the timing of the measurements made, regardless of the measurement focus applied The University’s financial statements are presented using ... statements  The Florida State University Performing Arts Center Foundation, Inc., was approved by the Board of Trustees on September 15, 2006, to raise money for building maintenance and improvement...

Ngày tải lên: 20/06/2014, 03:20

... Florida Retirement System, Senior Management Service Florida Retirement System, Special Risk Teachers' Retirement System, Plan E Deferred Retirement Option Program - Applicable to Members from All of ... participating employers Contribution rates during the 2009-10 fiscal year were as follows: Class or Plan Percent of Gross Salary Employee Employer (A) Florida Retirement System, Regular Florida Retirement ... remaining amortization period at June 30, 2010, was 27 years 12 RETIREMENT PROGRAMS Florida Retirement System Essentially all regular employees of the University are eligible to enroll as members...

Ngày tải lên: 20/06/2014, 03:20

... FLORIDA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2010 Condensed Statement of Net Assets Parking Facility Capital Improvement Debt Housing Facility Capital Improvement Debt $ 4,739,435 62,993,548 ... OF THE STATE OF FLORIDA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2010 Condensed Statement of Cash Flows Parking Facility Capital Improvement Debt $ 6,086,119 (164,780) (5,583,154) (374,387) ... FLORIDA STATE UNIVERSITY OTHER REQUIRED SUPPLEMENTARY INFORMATION NOTES TO REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF FUNDING PROGRESS – POSTEMPLOYMENT BENEFITS PLAN The July 1, 2009, unfunded...

Ngày tải lên: 20/06/2014, 03:20

... AUDITOR’S REPORT ON FINANCIAL STATEMENTS MANAGEMENT’S DISCUSSION AND ANALYSIS BASIC FINANCIAL STATEMENTS Statement of Net Assets 13 Statement of Revenues, Expenses, ... OVERVIEW OF FINANCIAL STATEMENTS Pursuant to GASB Statement No 35, the College’s financial report consists of three basic financial statements: the statement of net assets; the statement of revenues, ... require that MANAGEMENT’S DISCUSSION AND ANALYSIS on pages through 12 and OTHER REQUIRED SUPPLEMENTARY INFORMATION on pages 36 and 37 be presented to supplement the basic financial statements Such...

Ngày tải lên: 20/06/2014, 03:20