... economy - Theincomeof people in the region, the improvement of their living standards increase demand and capacity for professional training; - The development of production and demand for using ... taking part in the labor market; the demand of further education of labors to change their professtion, labor demand of enterprises and other labors’s purposes, the demands of researching and applying ... effective (Ministry of Education and Training, The Basics ofthe management of a professional School, pages 12 - 14) - The tuition fees for professional level is very low (For the professional level...
... shelves and picks up a bottle of Pantene brand, reads the front label, then picks up a bottle ofthe store brand and reads the front label, then reads the price tag On the Pantene, then reads the ... defies the most ingrained human yearnings about the front: We all want to be there, at the front ofthe pack., the head ofthe line, the top ofthe class To the front-runner go the spoils In the ... in it, where they go and don't go, and by what path they go there; what they see and fail to see, or read and decline to read; and how they deal with the objects they come upon, how they shop,...
... efficiency Another important point is the cohort of patients selected for such studies The main advantage of ACPA lies in their proven ability to predict the development of RA and their potential ... laboratories of several members ofthe Committee forthe Standardization of Autoantibodies in Rheumatic and Related Diseases, using the same substrate and using kits commercially available in Europe, and ... compare the specificity and sensitivity of ACPA (and other) tests is the initiative ofthe European AutoCure consortium to generate a large depository of sera from patients with RA and other rheumatic...
... psychology of losing the customers ofthe credit organizations, checking the information, the origin ofthe exchanged money ofthe customers is usually formalism The habit of using the cash in ... seen that the majority of sales ofthe banks belong to the activity of drawing the cash; the next is the sales of transferring the account, the sales of payment at the merchants accepting the cards ... OVERVIEW OFTHE BANK CARD AND REAL SITUATION OFTHE CARD PAYMENT 1.1.1 Definition ofthe bank card and card payment The ancestor ofthe payment card is the purchase card when the shops sale the purchase...
... audit the financial statements ofthe Newnan Water, Sewerage and Light Commission which represents 99 percent ofthe assets, net assets, and revenues ofthe aggregate component units ofthe City of ... of December 31, 2008, andthe respective changes in financial position, andthe respective budgetary comparison forthe General Fund, thereof forthe year then ended in conformity with accounting ... Reconciliation ofthe Balance Sheet of Governmental Funds to theStatementof Net Assets Statementof Revenues, Expenditures, and Changes in Fund Balances - Governmental Funds Reconciliation ofthe Statement...
... accounting and elimination or reclassification of activities between funds The first of these government-wide statements is theStatementof Net Assets This is the government-wide statementof position ... understanding ofthe governmentwide and fund financial statements The notes to the financial statements begin on page 24 of this report Other Supplementary Information In addition to the basic ... diversification ofthe taxpayer base or the condition of City infrastructure, in addition to the financial information provided in this report The second government-wide statement is theStatement ofActivities,...
... pay forthe current period' s expenditures and therefore are deferred in the funds 621,941 Long-term Liabilities Long-term liabilities are not due and payable in the current period and, therefore, ... REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THESTATEMENTOF ACTIVITIES FORTHE YEAR ENDED DECEMBER 31, 2008 Excess (Deficit) of Revenues and Other Financing Sources ... 28,964,243 The notes to the financial statements are an integral part of this statement This is trial version www.adultpdf.com 20 CITY OF NEWNAN, GEORGIA RECONCILIATION OFTHESTATEMENTOF REVENUES,...
... Government-wide and Fund Financial Statements The government-wide financial statements (Statement of Net Assets andtheStatementof Changes in Net Assets) report information on all ofthe nonfiduciary ... Entity The City of Newnan, Georgia (hereinafter the City) was chartered by an act ofthe General Assembly ofthe State of Georgia The City operates under a Council-Mayor form of government and provides ... are valued at their fair market value at the date of donation The cost of normal maintenance and repairs that not add to the value ofthe asset or materially extend the life ofthe asset are...
... to GMEBS cover the cost of all eligible claims incurred while the City is a participating employer andthe cost ofthe services ofGMEBS Chapter 85 of Title 36 ofthe Official Code of Georgia Annotated ... period Varies forthe bases Asset valuation method Sum of actuarial value at the beginning ofthe year andthe cash flows during the year, plus the assumed investment return adjusted by 10% of ... water and sewer portion ofthe combined water, sewerage and electric distribution system ofthe City of Newnan and pay certain issuance costs The maturities ofthe 2001 and 2006 bonds are as follows:...
... (60,984) 3,524 443,465 CITY OF NEWNAN, GEORGIA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (NON-GAAP BUDGET BASIS) GENERAL FUND FORTHE YEAR ENDED DECEMBER 31, 2008 ... (1,000) (145,300) CITY OF NEWNAN, GEORGIA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (NON-GAAP BUDGET BASIS) GENERAL FUND FORTHE YEAR ENDED DECEMBER 31, 2008 ... 65,377 109,242 CITY OF NEWNAN, GEORGIA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (NON-GAAP BUDGET BASIS) GENERAL FUND FORTHE YEAR ENDED DECEMBER 31, 2008...
... acquisition of capital assets andthe acquisition and construction of major capital facilities SPLOST 1997 Fund - This fund is used to account forthe construction and improvements in accordance with the ... construction of major capital facilities Street Improvement Fund - This fund accounts forthe construction and expansion of roads and bridges Capital Equipment Fund - This fund is used to account forthe ... 302 39 426 726 CITY OF NEWNAN, GEORGIA SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (NON-GAAP BUDGET BASIS) GENERAL FUND FORTHE YEAR ENDED DECEMBER 31, 2008...
... CITY OF NEWNAN, GEORGIA COMBINING STATEIvlENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS FORTHE YEAR ENDED DECEMBER 31, 2008 Special ... CONFISCATED ASSETS SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL (NON-GAAP BUDGET BASIS) FORTHE YEAR ENDED DECEMBER 31, 2008 Final Budget REVENUES ... beginning of year $ Fund balances - end of year This is trial version www.adultpdf.com 65 22,295 CITY OF NEWNAN, GEORGIA LAW ENFORCEMENT SPECIAL REVENUE FUND SCHEDULE OF REVENUES, EXPENDITURES AND...
... in the last eight years, resulting in new properties being added to the digest (2) Special Purpose Local Option Sales tax has increased over the years mainly due to the growth in the City andthe ... taxes are down over the past two years as a direct result ofthe economy and housing/real estate industry (5) Franchise tax increases are mainly the result of an increase in the Utility excise ... www.adultpdf.com 75 Schedule City of Newnan, Georgia Property Tax Levies and Collections Last Five Calendar Years Collected withiu the Fiscal Year ofthe Levy Year Taxes Levied forthe Year 2004 $ 2,766,530...
... Standards This report is intended solely forthe information and use ofthe audit committee, City Council and management; and is not intended to be and should not be used by anyone other than these ... component units andthe aggregate remaining fund information ofthe City of Newnan, Georgia as ofandforthe year ended December 31,2008, which collectively comprise the City of Newnan, Georgia's ... partially in Coweta County Therefore, the County reimbursed the City in the amount of $171,787 forthe County's portion ofthe improvements The schedule has been adjusted for these costs This is trial...
... audited the accompanying financial statements ofthe governmental activities, each major fund, andthe aggregate remaining fund information ofthe Regional Office of Education #1, as ofandforthe ... the financial statements ofthe governmental activities, each major fund, andthe aggregate remaining fund information ofthe Regional Office of Education #1, as ofandforthe year ended June 30, ... conducted forthe purpose of forming opinions on the financial statements that collectively comprise the Regional Office of Education #1's basic financial statements The combining and individual...