savor washington d c united states

... safeand assured, should be accorded the among place guarded autonomous development." "XIII An independent Polish state should be erected which should include the territories, inhabited by indisputably ... contradic- tory is the above-mentioned decision of the Supreme Council of the Allied and Associated Governments to the program of a democratic peace as pronounced by the President of the United States ... populations, which should be assured a free and secure access to the sea, and whose political and economic independence and territorial integrity should be guaranteed international covenant " freest...

Ngày tải lên: 04/06/2014, 17:32

... the FinancialStatements a Abbreviations DACS FDIC FFB FSLIC FIRRELA GCR RTC SAIF Page Division of Accountingand CorporateServices FederalDepositInsuranceCorporation FederalFinancingBank FederalSavingsand ... the Fund We conducted our audits in accordance with generally accepted government auditing standards Those standards require that we plan and perform the audit to obtain reasonable assurance about ... accepted accounting principles In 1990, FDIC used the equity position of a troubled institution as its basis for recognizing an estimated loss Under these criteria, FDIC recorded an estimated...

Ngày tải lên: 19/06/2014, 13:20

... additional concerns The Inspector General’ audit, which was also s conducted at four FDIC consolidated receivership offices, found that high error rates in LAMIS files compromised the accuracy ... several funds it administers, lack of adherence to procedures over the time and attendance accounting and reporting process could lead to incorrect allocations among the funds and, consequently, ... reviewed the time cards and related S payroll reports for conformance with FDIC’ Time and Attendance Reporting Directive Our review disclosed significant weaknesses over FDIC’ time and attendance...

Ngày tải lên: 19/06/2014, 13:20

... selected and tested transactions and records to verify FDIC’ compliance with certain provisions of the Federal Deposit Insurance s Act, as amended (12 U.S .C 1811 et seq.) which, if not complied ... laws and regulations for the year ended s December 31, 1990, is presented in GAOhFMD-92-24, dated November 12, 1991 We conducted our audit in accordance with generally accepted government auditing ... accounted for separately to ensure that IlquMatlon proceeds are dlstrlbuted In accordance with applicable laws and regulations Costs and expenses related to speclflc recetvershipsare charged directly...

Ngày tải lên: 19/06/2014, 13:20

... (decrww) In accounts payable, accrued and other Ilabilttles Dacrww in accrued lntereat receivaMe on Invwtmenta and other assets Dlaburwmenta for bank readutlons not Impectlng Income Accrual d ... FDIC cannot predlcl the tlmlng of events with reasonable accuracy Yet, the FDIC recognlzeathese liablllllea and a corresponding reduction In the Fund Balance In the period In which they are deemed ... asset putbacks the tctal volume d a88ets for which the FDIC remains at risk and the estimated cost of these tmnaactkwrs,whkh Include8 credit losaea carrylng cost8 and admlnlstmtlve and lncentlve...

Ngày tải lên: 19/06/2014, 13:20

... conducted our audits pursuant to the provisions of section 17 (d) of the Federal Deposit Insurance Act., as amended (12 U.S .C 1827 (d) ), and in accordance with generally accepted government auditing ... version www.adultpdf.com Page EAOfAIMD-94-135 FDIC’ s 1993 and 1992 Fh~anciaI Statements GAO United States General Accounting Office Washington, D. C 20848 Comptroller General of the United States B-253861 ... transactions of SAIF were properly recorded, processed, and summarized to permit the preparation of financial statements in accordance with generally accepted accounting principles, and (3) transactions...

Ngày tải lên: 19/06/2014, 13:20

... conditions During 1993, FDIC acted to address the weaknesses we identified during our 1992 audits in its time and attendance reporting processes This action included issuing improved time and ... those we identified during our 1992 audits These deficiencies included continued lack of adherence to required procedures in preparing time and attendance reports, lack of separation of duties between ... not reconcile checks received each day to checks processed and deposited, nor does the servicer promptly process all checks received on assets assigned for bulk sale l Although the servicer was...

Ngày tải lên: 19/06/2014, 13:20

... and document the accuracy and completeness of the balances and activity reported to FLHC contracted asset servicers back to the servicers’ detail by records This is trial version www.adultpdf.com ... to checks deposited each day, and reconcile the final month-end balances in FDIC’S unapplied collections account to the servicer’ subsidiary records and clear these s amounts within 30 days after ... month-end l l To address weaknesses identified in FDIC’ time and attendance reporting S process, we recommend that the Acting Chairman of the Federal Deposit Insurance Corporation direct FDIC’ division...

Ngày tải lên: 19/06/2014, 13:20

... reasonable accuracy These liabilities and a corresponding reduction in the Fund Balance are recognized in the period in which they are deemed probable and reasonably estimable It should be noted, however, ... acquirer whereby, for specified assets and in accordance with individual contract terms, the two parties share in credit losses and certain qualifying expenses These arrangements typic-ally direct ... percent of insured deposits is achieved ‘ schedule has been published in the Federcll Register T%e This is trial version www.adultpdf.com Page 43 GAOAIMD-94-136 FDIC’ s 1993 and 1992 Financial...

Ngày tải lên: 19/06/2014, 13:20

... assumed discount rate and health care cost rate have a significant effect on the amount of the obligation and periodic cost reported If the health care cost rate were increased one percent, the accumulated ... www.adultpdf.com Page 66 GAWAIMD-94-136 FDIC’ 1993 and 1992 FluancIal Statementi s Bank Insurance Fund’ Financial Statements s 19 Disclosure about Recent Financial Accounting Standards Board Pronouncements ... Pronouncements The Financial Accounting Standards Board has issued Statement of Financial Accounting Standards No 112 (Employer’ Accounting for s Postemployment Benefits) which the FDIC is required...

Ngày tải lên: 19/06/2014, 13:20

... and are presented in accordance with generally accepted accounting principles These statements not include reporting for assetsand liabilities of closed thrifts for which the SAIF acts as receiver ... assistance agreement and as described in the FDIC board case This is trial version www.adultpdf.com Page 73 GAO/AIMD-94-135 FDICs 1993 and 1992 FlnancW Statementr Savings Association Insurance FinanciaI ... are computed on a daily basis from the date of acquisition to the date of maturity Interest is calculated on a daily basis and recorded monthly using the effective interest method EYacrowedFunds...

Ngày tải lên: 19/06/2014, 13:20

... prescription drug, mental health and chemical dependency, and the FDIC has purchased additional risk protection through stop-lass and fiduciary liability insurance from Aetna Life Insurance Company All claims ... value 17 Disclosure about Recent Financial Accounting Standards Board Proftouncelueuts The Financial Accounting Standards Board (FASB) has issued Statement of Financial Accounting Standards No 112 ... Statements of Income and Accumulated Federal Deposit Fund’ Financial s Deficit Insurance Corporation Dollars in Thousands For the Year Ended Decelubec 31 1993 1992 Revenue Assessments earned (Note 12)...

Ngày tải lên: 19/06/2014, 13:20

... recovery process Cost Allocations Among Funds Certain operating expenses (including personnel, administrative and other indirect expenses) not directly charged to each Fund under the FDIC’ management ... include amounts outstanding to qualified institutions under the Capital Instrument Program The FSLIC purchased capital instruments such as Income Capital Certificates (rCCs) and Net Worth Certificates ... This standard mandates the accrual method of accounting for postretirement benefits other than pensions based on actuarially determined costs to be recognized during employees’years of active set-vie...

Ngày tải lên: 19/06/2014, 13:20

... and chemical dependency, and FDIC has purchased additional risk protection through stop-loss and fiduciary liability insurance from Aetna Life Insurance Company AI1 claims will be administered ... internal controls We conducted our audits between August 1993 and May 1994 Our audits were conducted in accordance with generally accepted government auditing standards Y This is trial version www.adultpdf.com ... the GCR estimates will continue to be considered a subjective process Accordingly, variations from the guidelines of the Credit Manual can occur ao long as they not directly contradict the Credit...

Ngày tải lên: 19/06/2014, 13:20

... report and completeness of that FDIC verify and documm t the accuracy reported to FDIC by contracted asset the balances and activity servicers, back to the servicers' detail records FDIC RESPONSE: ... Division of Depositor and Asset Services (DASI has on-site accountants who review the contractor's accounting and financial records for accuracy and completeness DOF coordinates with DA.5 to resolve ... www.adultpdf.com PRINTED ON (@ RECYCLED PAPER United States General Accounting Office Washington, D, C 20548-0001 I Official Business Penalty for Private Use $300 Address Correction Requested c This...

Ngày tải lên: 19/06/2014, 13:20

Ngày tải lên: 19/06/2014, 17:20

... first copy of each printed report is free Additional copies are $2 each A check or money order should be made out to the Superintendent of Documents GAO also accepts VISA and Mastercard Orders ... or more copies mailed to a single address are discounted 25 percent Orders should be sent to: U.S Government Accountability Office 441 G Street NW, Room LM Washington, D. C 20548 To order by Phone: ... and is not subject to copyright protection in the United States It may be reproduced and distributed in its entirety without further permission from GAO However, because this work may contain copyrighted...

Ngày tải lên: 19/06/2014, 17:20

... first copy of each printed report is free Additional copies are $2 each A check or money order should be made out to the Superintendent of Documents GAO also accepts VISA and Mastercard Orders ... or more copies mailed to a single address are discounted 25 percent Orders should be sent to: U.S Government Accountability Office 441 G Street NW, Room LM Washington, D. C 20548 To order by Phone: ... www.adultpdf.com PRINTED ON RECYCLED PAPER This is a work of the U.S government and is not subject to copyright protection in the United States It may be reproduced and distributed in its entirety...

Ngày tải lên: 19/06/2014, 17:20

Ngày tải lên: 19/06/2014, 20:20

... first copy of each printed report is free Additional copies are $2 each A check or money order should be made out to the Superintendent of Documents GAO also accepts VISA and Mastercard Orders ... or more copies mailed to a single address are discounted 25 percent Orders should be sent to: U.S Government Accountability Office 441 G Street NW, Room LM Washington, D. C 20548 To order by Phone: ... www.adultpdf.com PRINTED ON RECYCLED PAPER This is a work of the U.S government and is not subject to copyright protection in the United States It may be reproduced and distributed in its entirety...

Ngày tải lên: 19/06/2014, 21:20