... account of vice will be presented in chapter BEING FOR When I speak of ‘‘being forthe good,’’ being for is meant to cover a lot of territory There are many ways of being for something They include: ... promoting human ¹ Zagzebski, Virtues ofthe Mind, p 85 Excellence in Being forthe Good 15 well-being or in terms of its intrinsic excellence My theory is obviously ofthe second sort These ... at all Much the same can be said ofthe students in my graduate seminars on virtue at Yale inthe spring of 2000 and the fall of 2001, and at Oxford inthe fall of 2004 As the preceding narrative...
... by the foreign partners ofthe joint venture enterprises were made inthe early ofthe 90s in leading industrialized countries Therefore, these lines are still in good condition with high performance ... Japan’s MoFA) since the date ofthe FTA enters into force according to Ms Yoko Yamoto, an official ofthe Japan’s MoFA working inthe Japanese Embassy in Hanoi REFERENCES E-newspaper of industry ... of 5% The lack of uniformity was one ofthe causes of fraud and tax evasion of opportunists Within about tariffs for imported components, the Ministry of Trade and Industry and Ministry of Finance...
... fund information ofthe City of Newnan, Georgia as of December 31, 2008, and the respective changesin financial position, and the respective budgetary comparison forthe General Fund, thereof for ... required supplementary information However, we did not audit the information and express no opinion on it Our audit was conducted forthe purpose of forming opinions on the financial statements that ... subjected to the auditing procedures applied inthe audit ofthe basic financial statements and, in our opinion, are fairly stated in all material respects in relation to the basic financial statements...
... all others are combined into a single, aggregated presentation Individual fund data for nonmajor funds is provided inthe form of combining statements in a later section of this report The City ... fund financial statements The notes to the financial statements begin on page 24 of this report Other Supplementary Information In addition to the basic financial statements and accompanying notes, ... available at the end ofthe year They are useful in evaluating annual financing requirements of governmental programs and the commitment of spendable resources forthe near-term Since the government-wide...
... 97,449,761 - Change in net assets Net assets - beginning of year Net assets - ending of year $ 137,063,766 The notes to the financial statements are an integral part of this statement 17 This is ... EXPENDITURES AND CHANGESIN FUND BALANCES OF GOVERNMENTAL FUNDS TO THESTATEMENTOF ACTIVITIES FORTHE YEAR ENDED DECEMBER 31, 2008 Excess (Deficit) of Revenues and Other Financing Sources Over ... 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,...
... Financial Statements The government-wide financial statements (Statement of Net Assets and theStatementofChangesin Net Assets) report information on all ofthe nonfiduciary activities ofthe ... Risk - For an investment, the custodial credit risk is the risk that inthe event ofthe failure ofthe counter-party to a transaction, an entity will not be able to recover the value ofthe investment ... Reporting 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...
... method Remaining amortization period Varies forthe bases Asset valuation method Sum of actuarial value at the beginning ofthe year and the cash flows during the year, plus the assumed investment ... to GMEBS cover the cost of all eligible claims incurred while the City is a participating employer and the cost ofthe services ofGMEBS Chapter 85 of Title 36 ofthe Official Code of Georgia Annotated ... maintenance forthe Newnan Male Academy Museum inthe amount of $4,274 and professional fees inthe amount of $21,944 relative to the planning phase of a new convention center Tax receipts for...
... Insurance Advertising Printing & Binding Travel Dues and Fees Training Office Supplies Books & Periodicals Minor Equipment Computer Hardware & Software Miscellaneous Total Finance 200,658 1,000 ... Employee Insurance Social Security Retirement Unemployment Insurance Worker's Compensation Professional Services Printing and Binding Travel Training Dues and Fees Office Supplies Minor Equipment Total ... Recognition Professional Services Other Contractual Services Repairs and Maintenance Vehicle Insurance Bldg & Pers Liability Insurance Communications Printing & Binding Travel Dues and Fees Training Materials...
... CITY OF NEWNAN, GEORGIA COMBINING STATEIvlENT OF REVENUES, EXPENDITURES AND CHANGESIN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS FORTHE YEAR ENDED DECEMBER 31, 2008 Special ... over (under) expenditures Other financing sources (uses) Transfers in/ out General Fund Net change in fund balances Fund balances - beginning of year Fund balances - end of year - HotellMotel Tourism ... 137,063,766 Total Primary Government Net Assets $ 53,777,873 $ 69,506,202 $ Note: The City began to report accrual information when it implemented GASB Statement 34 in calendar year 2003 The net beginning...
... Sales tax has increased over the years mainly due to the growth inthe City and the resulting population explosion over the past five years (3) Increase mainly due to the growth inthe City and ... (1) The General Fund Balance increased by 3.32% mainly due to expenditure control in 2008 (2) In 2004/2005 the Capital Projects Fund Balances were included in Unreserved Beginning in 2006, the ... (l,350,890) 12,000 - 12,000 Other Financing Sources (Uses) Transfers from Other Funds Transfers to Other Funds Sales of Capital Assets 349,652 (725,088) 81,500 Total Other Financing Sources (Uses) (293,936)...
... over financial reporting as a basis for designing our auditing procedures forthe purpose of expressing our opinions on the financial statements, but not forthe purpose of expressing an opinion ... described in our report on the City of Newnan's financial statements This report does not include the results ofthe other auditors' testing of internal control over fmancial reporting or compliance ... on the effectiveness ofthe City's internal control over financial reporting Accordingly, we not express an opinion on the effectiveness ofthe City's internal control over financial reporting...
... procedures forthe purpose of expressing our opinions on the financial statements, but not forthe purpose of expressing an opinion on the effectiveness ofthe Regional Office of Education #1 's internal ... #1, as of June 30, 2009, and the respective changesin financial position, thereof forthe year then endedin conformity with accounting principles generally accepted inthe United States of America ... audited the accompanying financial statements ofthe governmental activities, each major fund, and the aggregate remaining fund information ofthe Regional Office of Education #1, as of and for the...
... internal controls over the financial reporting process The Regional Office maintains its accounting records on the cash basis of accounting While the Regional Office maintains controls over the ... REGIONAL OFFICE OF EDUCATION #1 SCHEDULE OF FINDINGS Forthe Year Ended June 30, 2009 Section II - Financial Statement Findings FINDING NO 09-2 Repeated from 08-3,07-6 CONTROLS OVER FINANCIAL STATEMENT ... processing of most accounting transactions, there are not sufficient controls over the preparation of GAAP based financial statements for management or employees inthe normal course of performing their...
... type A Basis of Presentation Government-wide Financial Statements - TheStatementof Net Assets and theStatementof Activities present financial information about the Regional Office of Education ... between the government-wide statements and the fund financial statements TheStatementof Net Assets presents the financial condition ofthe governmental activities ofthe agency at year-end The ... restrictions or limitations The financial activities ofthe Regional Office of Education # accounted forinthe accompanying financial statements have been classified into the following fund categories:...
... report is intended forthe information ofthe Legislative Audit Commission and the management ofthe Department of Public Safety This restriction is not intended to limit the distribution of this ... through 1999 The department owes the Office ofthe Attorney General an estimated $2.5 million in fees for legal services in these fiscal years, as discussed in Finding 1 The Department of Public ... significantly inthe last few years primarily because ofchangesinthe state’s driving under the influence laws The legislature has tightened these laws, which has resulted in increased costs of prosecution...
... transactions The same Department of Public Safety individuals who entered information into SEMA4 were responsible for verifying the accuracy ofthe transactions processed These issues are discussed in Findings ... Commissioner of Corrections Chief of Police forthe St Paul Police Department Chief of Police forthe Minneapolis Police Department Superintendent ofthe Bureau of Criminal Apprehension 13 Department of ... for assistance from other law enforcement agencies; provide peace officers and prosecutors with training on tactics and techniques for investigating and prosecuting gang crime; and obtain information...
... presented inthe draft report Frank Ahrens will be responsible for Findings #1, 4, & Dan Boytim will be responsible for Findings #2 & FINDING NUMBER ONE: The Department of Public Safety owes the Office ... with the Attorney General’s office to resolve the outstanding liability for Attorney General legal services The majority ofthe work provided by the Attorney General’s Office forthe Department of ... copy ofthe draft audit report forthe Department of Public Safety We received a copy ofthe revised pages on August 16, 1999 Our written response to the findings and recommendations are in the...
... the development of Saigon College of Accounting Finance – Informatics 2.3.1.Sector management ofthe Ministry of Education and Training: - The management ofthe Ministry of Education and training ... 2.3.3 The development of local economy - The income of people inthe region, the improvement of their living standards increase demand and capacity for professional training; - The development of ... Importance of each variable to its classification to define its points of importance Step 5: Total points forthe importance of each variable to define thetotal points ofthe enterprise Total points...