The State of the Art of Budgetary Financial Reporting in the Navy.

DTIC Science & Technology

1996-12-01

The purpose of this thesis was to investigate current budgetary financial reporting practices in the Navy, and provide a comprehensive overview of...and reports involved in Navy budgetary financial reporting . Each appropriation enacted and allotted down the financial chain of command is accounted...for through budgetary financial reporting . The organizations involved in budgetary reporting are categorized into two groups; field level and service

10 CFR 600.120 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Purpose of financial and program management. 600.120 Section 600.120 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES... financial and program management. Sections 600.121 through 600.128 prescribe standards for financial...

43 CFR 12.920 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Purpose of financial and program... ADMINISTRATIVE AND AUDIT REQUIREMENTS AND COST PRINCIPLES FOR ASSISTANCE PROGRAMS Uniform Administrative... Organizations Post-Award Requirements § 12.920 Purpose of financial and program management. Sections 12.921...

15 CFR 14.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-01-01

...-PROFIT, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 14.20 Purpose of financial and program management. Sections 14.21 through 14.28 prescribe standards for financial management systems, methods for making payments and rules for: satisfying cost sharing and...

28 CFR 70.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-07-01

..., HOSPITALS AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 70.20 Purpose of financial and program management. Sections 70.21 through 70.28 prescribe standards for financial management systems, methods for making payments and rules for: Satisfying cost sharing and...

A Comparative Study of Financial Data Sources for Critical Access Hospitals: Audited Financial Statements, the Medicare Cost Report, and the Internal Revenue Service Form 990

ERIC Educational Resources Information Center

Ozmeral, Alisha Bhadelia; Reiter, Kristin L.; Holmes, George M.; Pink, George H.

2012-01-01

Purpose: Medicare Cost Reports (MCR), Internal Revenue Service Form 990s (IRS 990), and Audited Financial Statements (AFS) vary in their content, detail, purpose, timeliness, and certification. The purpose of this study was to compare selected financial data elements and characterize the extent of differences in financial data and ratios across…

Factors of quality of financial report of local government in Indonesia

NASA Astrophysics Data System (ADS)

Muda, Iskandar; Haris Harahap, Abdul; Erlina; Ginting, Syafruddin; Maksum, Azhar; Abubakar, Erwin

2018-03-01

The purpose of this research is to find out whether the Accounting Information System and Internal Control in Local Revenue Office to the affect the Quality of Financial Report of Local Government. The sampling was conducted by using simple random sampling method in which the sample was determined without considering strata. The data research was conducted by distributing the questionnaires. The results showed that the degree of Accounting Information System and Internal Control simultaneously affect the Quality of Financial Report of Local Government. However, partially, Partially, accounting information system influence to the quality of financial report of local government and the internal control does not affect the quality of financial report.

22 CFR 226.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Purpose of financial and program management. 226.20 Section 226.20 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Financial and Program...

Financial Reporting.

ERIC Educational Resources Information Center

Prentice, Ann E.

1985-01-01

Describes different types of financial reports needed in libraries as the bases for accountability, evaluation, and decision making. The appropriate form and content of reports are identified in terms of the audience and the use of the report. (CLB)

7 CFR 3016.61 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3016.61 Section 3016.61... AND LOCAL GOVERNMENTS Entitlement § 3016.61 Financial reporting. The financial reporting provisions... Food Distribution Program on Indian Reservations. The financial reporting requirements for these...

7 CFR 550.53 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 6 2010-01-01 2010-01-01 false Financial reporting. 550.53 Section 550.53 Agriculture... Reports and Records § 550.53 Financial reporting. Financial Status Report. (a) Each REE Agency shall.... A financial status report shall consist of the following information: (1) The name and address of...

7 CFR 550.53 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 6 2011-01-01 2011-01-01 false Financial reporting. 550.53 Section 550.53 Agriculture... Reports and Records § 550.53 Financial reporting. Financial Status Report. (a) Each REE Agency shall.... A financial status report shall consist of the following information: (1) The name and address of...

Financial Reporting: Framework for Analyzing Federal Agency Financial Statements

DTIC Science & Technology

1991-03-01

the only source that would be used to pay current liabilities. 6;Loyd C. Heath, Financial Reporting and the Evaluation of Solvency (New York: AICPA...when assessing department programs and deter- mining public policy. With improved financial reporting as an objective, we plan to continue working...Golembiewski, Robert T. and Jack Rabin, ed. Public Budgeting and Finance. New York- Marcel Dekker, Inc., 1983. Heath, Loyd C., Financial Reporting and the

31 CFR 226.6 - Financial reports.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Financial reports. 226.6 Section 226..., DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE RECOGNITION OF INSURANCE COVERING TREASURY TAX AND LOAN DEPOSITARIES § 226.6 Financial reports. Financial reports of Insurance Organizations shall be...

7 CFR 3430.56 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3430.56 Section 3430.56... reporting. (a) SF-269, Financial Status Report. Unless stated differently in the award terms and conditions... requirement. (f) Additional reporting requirements. CSREES may require additional financial reporting...

24 CFR 84.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Financial reporting. 84.52 Section... Financial reporting. (a) The Federal financial report (FFR), or such other form as may be approved by OMB, is authorized for obtaining financial information from recipients. The applicability of the FFR form...

24 CFR 84.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Financial reporting. 84.52 Section... Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status Report...

2 CFR 215.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Financial reporting. 215.52 Section 215.52... Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status Report...

Financial Statement: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds

DTIC Science & Technology

2002-05-31

Financial Statement May 31, 2002 Office of the Inspector General of the Department of Defense Major Deficiencies in Financial Reporting for Other...Subtitle Financial Statement: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds Contract Number Grant Number...use the financial reports of the Other Defense Organizations-General Funds to make management decisions. It explains major financial reporting deficiencies

Deficiencies in FY 1998 DOD Financial Statements and Progress Toward Improved Financial Reporting

DTIC Science & Technology

1999-11-26

DEFICIENCIES IN FY 1998 DOD FINANCIAL STATEMENTS AND PROGRESS TOWARD IMPROVED FINANCIAL REPORTING Report No. D-2000-041 November 26, 1999 Office... Financial Reporting (Report No. D-2000-041) We are providing this audit report for information and use. It identifies and summarizes the major...8FI-2025.02) Deficiencies in FY 1998 DoD Financial Statements and Progress Toward Improved Financial Reporting Executive Summary Introduction

40 CFR 31.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial reporting. 31.41 Section 31... Post-Award Requirements Reports, Records, Retention, and Enforcement § 31.41 Financial reporting. (a... may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies...

13 CFR 143.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Financial reporting. 143.41... Reports, Records, Retention, and Enforcement § 143.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

29 CFR 1470.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 4 2010-07-01 2010-07-01 false Financial reporting. 1470.41 Section 1470.41 Labor... Reports, Records Retention, and Enforcement § 1470.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

38 CFR 43.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial reporting. 43... Post-Award Requirements Reports, Records, Retention, and Enforcement § 43.41 Financial reporting. (a... may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies...

14 CFR 1273.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Financial reporting. 1273.41 Section 1273... Reports, Records, Retention, and Enforcement § 1273.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

45 CFR 2541.410 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Financial reporting. 2541.410 Section 2541.410... GOVERNMENTS Reports, Records, Retention and Enforcement § 2541.410 Financial reporting. (a) General. (1... time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies; or (ii...

Financial Reporting for Alabama Public Universities.

ERIC Educational Resources Information Center

Alabama State Commission on Higher Education, Montgomery.

Guidelines for preparing year-end financial reports are provided for Alabama public university staff to insure that reporting formats produce comparable financial reports and to keep up with recent developments in college accounting and financial reporting. The public institutions comply with two publications issued by the American Institute of…

38 CFR 43.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Financial reporting. 43... Post-Award Requirements Reports, Records, Retention, and Enforcement § 43.41 Financial reporting. (a... may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies...

29 CFR 1470.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 29 Labor 4 2011-07-01 2011-07-01 false Financial reporting. 1470.41 Section 1470.41 Labor... Reports, Records Retention, and Enforcement § 1470.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

13 CFR 143.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Financial reporting. 143.41... Reports, Records, Retention, and Enforcement § 143.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

45 CFR 2541.410 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 4 2011-10-01 2011-10-01 false Financial reporting. 2541.410 Section 2541.410... GOVERNMENTS Reports, Records, Retention and Enforcement § 2541.410 Financial reporting. (a) General. (1... time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies; or (ii...

40 CFR 31.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 40 Protection of Environment 1 2011-07-01 2011-07-01 false Financial reporting. 31.41 Section 31... Post-Award Requirements Reports, Records, Retention, and Enforcement § 31.41 Financial reporting. (a... may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal agencies...

36 CFR 1207.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Financial reporting. 1207.41... GOVERNMENTS Post-Award Requirements Reports, Records, Retention, and Enforcement § 1207.41 Financial reporting... forms as may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal...

32 CFR 33.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false Financial reporting. 33.41 Section 33.41... GOVERNMENTS Post-Award Requirements Reports, Records, Retention, and Enforcement § 33.41 Financial reporting... forms as may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal...

45 CFR 92.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Financial reporting. 92.41 Section 92.41 Public... Reports, Records Retention, and Enforcement § 92.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

45 CFR 92.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 1 2011-10-01 2011-10-01 false Financial reporting. 92.41 Section 92.41 Public... Reports, Records Retention, and Enforcement § 92.41 Financial reporting. (a) General. (1) Except as... authorized by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

36 CFR 1207.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 36 Parks, Forests, and Public Property 3 2011-07-01 2011-07-01 false Financial reporting. 1207.41... GOVERNMENTS Post-Award Requirements Reports, Records, Retention, and Enforcement § 1207.41 Financial reporting... forms as may from time to time be authorized by OMB, for: (i) Submitting financial reports to Federal...

22 CFR 226.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Financial reporting. 226.52 Section 226.52...-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Reports and Records § 226.52 Financial reporting. USAID requires recipients to use the Standard Form 425 or Standard Form 425a, Federal Financial Report, or such...

47 CFR 1.785 - Annual financial reports.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 1 2010-10-01 2010-10-01 false Annual financial reports. 1.785 Section 1.785..., and Reports Involving Common Carriers Financial and Accounting Reports and Requests § 1.785 Annual financial reports. (a) An annual financial report shall be filed by telephone carriers and affiliates as...

24 CFR 85.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Financial reporting. 85.41 Section... § 85.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this... this requirement or proscribe an alternate method of financial reporting. HUD will use these reports to...

24 CFR 320.10 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Financial reporting. 320.10 Section...-BACKED SECURITIES Pass-Through Type Securities § 320.10 Financial reporting. Issuers shall submit to the Association audited annual financial statements within 90 days of their fiscal year end. All financial...

24 CFR 320.10 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Financial reporting. 320.10 Section...-BACKED SECURITIES Pass-Through Type Securities § 320.10 Financial reporting. Issuers shall submit to the Association audited annual financial statements within 90 days of their fiscal year end. All financial...

46 CFR 232.1 - Purpose and applicability.

Code of Federal Regulations, 2010 CFR

2010-10-01

... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.1 Purpose and applicability. (a) Purpose. The purpose of this regulation is to establish uniform reporting requirements for the preparation of financial..., as necessary, issue clarifying instructions to those subject to these reporting requirements to...

46 CFR 232.1 - Purpose and applicability.

Code of Federal Regulations, 2011 CFR

2011-10-01

... ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS § 232.1 Purpose and applicability. (a) Purpose. The purpose of this regulation is to establish uniform reporting requirements for the preparation of financial..., as necessary, issue clarifying instructions to those subject to these reporting requirements to...

28 CFR 66.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Financial reporting. 66.41 Section 66.41..., Retention, and Enforcement § 66.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a..., for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

45 CFR 74.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Financial reporting. 74.52 Section 74.52 Public..., AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Reports and Records § 74.52 Financial reporting. (a) The following forms are used for obtaining financial information from recipients: (1) SF-269 or...

14 CFR 1273.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 14 Aeronautics and Space 5 2011-01-01 2010-01-01 true Financial reporting. 1273.41 Section 1273.41..., Retention, and Enforcement § 1273.41 Financial reporting. (a) General. (1) Except as provided in paragraphs... OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

45 CFR 74.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 1 2011-10-01 2011-10-01 false Financial reporting. 74.52 Section 74.52 Public..., AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Reports and Records § 74.52 Financial reporting. (a) The following forms are used for obtaining financial information from recipients: (1) SF-269 or...

28 CFR 66.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 28 Judicial Administration 2 2011-07-01 2011-07-01 false Financial reporting. 66.41 Section 66.41..., Retention, and Enforcement § 66.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a..., for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

Financial Management: Major Deficiencies in Financial Reporting for Other Defense Organizations-General Funds

DTIC Science & Technology

2002-05-31

explains major financial reporting deficiencies that diminish the quality and utility of the Other Defense Organizations-General Funds financial reports...Accounting Service have taken steps to improve the financial reporting process of the Other Defense Organizations, deficiencies related to financial

36 CFR 1210.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Financial reporting. 1210.52....52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status...

22 CFR 145.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 145.52 Section 145.52....52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status...

22 CFR 145.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Financial reporting. 145.52 Section 145.52....52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status...

36 CFR 1210.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 36 Parks, Forests, and Public Property 3 2011-07-01 2011-07-01 false Financial reporting. 1210.52....52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial Status...

15 CFR 24.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Financial reporting. 24.41 Section 24..., Records, Retention, and Enforcement § 24.41 Financial reporting. (a) General. (1) Except as provided in... by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

45 CFR 1174.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 1174.41 Section 1174.41... Enforcement § 1174.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

15 CFR 14.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Financial reporting. 14.52 Section 14... COMMERCIAL ORGANIZATIONS Post-Award Requirements Reports and Records § 14.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial...

22 CFR 135.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 135.41 Section 135.41... Enforcement § 135.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

49 CFR 19.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 1 2010-10-01 2010-10-01 false Financial reporting. 19.52 Section 19.52... Requirements Reports and Records § 19.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269...

45 CFR 1183.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 1183.41 Section 1183.41... Enforcement § 1183.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

34 CFR 80.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Financial reporting. 80.41 Section 80.41 Education... Enforcement § 80.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

49 CFR 18.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 1 2010-10-01 2010-10-01 false Financial reporting. 18.41 Section 18.41... Enforcement § 18.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

45 CFR 1157.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Financial reporting. 1157.41 Section 1157.41... Enforcement § 1157.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

15 CFR 14.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false Financial reporting. 14.52 Section 14... COMMERCIAL ORGANIZATIONS Post-Award Requirements Reports and Records § 14.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial...

28 CFR 70.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 28 Judicial Administration 2 2011-07-01 2011-07-01 false Financial reporting. 70.52 Section 70.52...-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 70.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial...

45 CFR 1157.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 3 2011-10-01 2011-10-01 false Financial reporting. 1157.41 Section 1157.41... Enforcement § 1157.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

15 CFR 24.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false Financial reporting. 24.41 Section 24..., Records, Retention, and Enforcement § 24.41 Financial reporting. (a) General. (1) Except as provided in... by OMB, for: (i) Submitting financial reports to Federal agencies, or (ii) Requesting advances or...

49 CFR 19.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 49 Transportation 1 2011-10-01 2011-10-01 false Financial reporting. 19.52 Section 19.52... Requirements Reports and Records § 19.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269...

45 CFR 1183.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 3 2011-10-01 2011-10-01 false Financial reporting. 1183.41 Section 1183.41... Enforcement § 1183.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

45 CFR 1174.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 3 2011-10-01 2011-10-01 false Financial reporting. 1174.41 Section 1174.41... Enforcement § 1174.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

22 CFR 135.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Financial reporting. 135.41 Section 135.41... Enforcement § 135.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

49 CFR 18.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 49 Transportation 1 2011-10-01 2011-10-01 false Financial reporting. 18.41 Section 18.41... Enforcement § 18.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

29 CFR 403.2 - Annual financial report.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 2 2010-07-01 2010-07-01 false Annual financial report. 403.2 Section 403.2 Labor... STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.2 Annual financial report. (a) Every labor... Standards within 90 days after the end of each of its fiscal years, a financial report signed by its...

20 CFR 437.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Financial reporting. 437.41 Section 437.41... Enforcement § 437.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of...) Submitting financial reports to SSA, or (ii) Requesting advances or reimbursements when letters of credit are...

24 CFR 85.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Financial reporting. 85.41 Section... § 85.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this... financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters of credit...

21 CFR 1403.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Financial reporting. 1403.41 Section 1403.41 Food... Enforcement § 1403.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

22 CFR 518.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Financial reporting. 518.52 Section 518.52... Requirements Reports and Records § 518.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269...

21 CFR 1403.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 21 Food and Drugs 9 2011-04-01 2011-04-01 false Financial reporting. 1403.41 Section 1403.41 Food... Enforcement § 1403.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5...) Submitting financial reports to Federal agencies, or (ii) Requesting advances or reimbursements when letters...

20 CFR 437.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Financial reporting. 437.41 Section 437.41... Enforcement § 437.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of...) Submitting financial reports to SSA, or (ii) Requesting advances or reimbursements when letters of credit are...

29 CFR 95.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Financial reporting. 95.52 Section 95.52 Labor Office of the... Records § 95.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients: (1) SF-269 or SF-269A, Financial...

48 CFR 1852.242-73 - NASA contractor financial management reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... the Contractor's established financial management information system. (b) Lower level detail used by the Contractor for its own management purposes to validate information provided to NASA shall be... management reporting. 1852.242-73 Section 1852.242-73 Federal Acquisition Regulations System NATIONAL...

Framework for Financial Ratio Analysis of Audited Federal Financial Reports

DTIC Science & Technology

1999-12-01

franchising operations, allowing them to lower costs and share administrative support services with other agencies. [Ref. 60:sec. 402-403] The GMRA also...96 Federal Financial Reporting Statement of Net Cost Report Format 97 Federal Financial Reporting Statement of Changes in Net Position Report Format...analysis for sales, profitability, efficiency, marketing, investment, debt and capital analysis. Monitor growth Monitor costs Measure profitability and

Development of Spreadsheet-Based Integrated Transaction Processing Systems and Financial Reporting Systems

NASA Astrophysics Data System (ADS)

Ariana, I. M.; Bagiada, I. M.

2018-01-01

Development of spreadsheet-based integrated transaction processing systems and financial reporting systems is intended to optimize the capabilities of spreadsheet in accounting data processing. The purpose of this study are: 1) to describe the spreadsheet-based integrated transaction processing systems and financial reporting systems; 2) to test its technical and operational feasibility. This study type is research and development. The main steps of study are: 1) needs analysis (need assessment); 2) developing spreadsheet-based integrated transaction processing systems and financial reporting systems; and 3) testing the feasibility of spreadsheet-based integrated transaction processing systems and financial reporting systems. The technical feasibility include the ability of hardware and operating systems to respond the application of accounting, simplicity and ease of use. Operational feasibility include the ability of users using accounting applications, the ability of accounting applications to produce information, and control applications of the accounting applications. The instrument used to assess the technical and operational feasibility of the systems is the expert perception questionnaire. The instrument uses 4 Likert scale, from 1 (strongly disagree) to 4 (strongly agree). Data were analyzed using percentage analysis by comparing the number of answers within one (1) item by the number of ideal answer within one (1) item. Spreadsheet-based integrated transaction processing systems and financial reporting systems integrate sales, purchases, and cash transaction processing systems to produce financial reports (statement of profit or loss and other comprehensive income, statement of changes in equity, statement of financial position, and statement of cash flows) and other reports. Spreadsheet-based integrated transaction processing systems and financial reporting systems is feasible from the technical aspects (87.50%) and operational aspects (84.17%).

10 CFR 600.152 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Financial reporting. 600.152 Section 600.152 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative... Nonprofit Organizations Post-Award Requirements § 600.152 Financial reporting. (a) The following forms or...

10 CFR 600.152 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 10 Energy 4 2011-01-01 2011-01-01 false Financial reporting. 600.152 Section 600.152 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative... Nonprofit Organizations Post-Award Requirements § 600.152 Financial reporting. (a) The following forms or...

10 CFR 600.241 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Financial reporting. 600.241 Section 600.241 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative....241 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this...

10 CFR 600.241 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 10 Energy 4 2011-01-01 2011-01-01 false Financial reporting. 600.241 Section 600.241 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Uniform Administrative....241 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this...

39 CFR 3050.40 - Additional financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Additional financial reporting. 3050.40 Section... financial reporting. (a) In general. The Postal Service shall file with the Commission: (1) Within 40 days...), beginning with the annual report for fiscal year 2010. (c) Financial reporting. The reports required by...

20 CFR 435.20 - Purpose of financial and program management.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Purpose of financial and program management. 435.20 Section 435.20 Employees' Benefits SOCIAL SECURITY ADMINISTRATION UNIFORM ADMINISTRATIVE... matching requirements, accounting for program income, budget revision approvals, making audits, determining...

7 CFR 3016.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3016.41 Section 3016.41 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER... Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section...

7 CFR 3016.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 15 2011-01-01 2011-01-01 false Financial reporting. 3016.41 Section 3016.41 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER... Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section...

Financial Management: Corps of Engineers Equipment Reporting on Financial Statements for FY 2002

DTIC Science & Technology

2003-08-20

U.S. Army Corps of Engineers civil service and uniformed officers responsible for financial reporting of equipment should read this report. It...discusses the management controls that are necessary to support the financial reporting of equipment on financial statements.

45 CFR 2543.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Financial reporting. 2543.52 Section 2543.52... ORGANIZATIONS Post-Award Requirements Property Standards § 2543.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from...

7 CFR 3019.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial reporting. 3019.52 Section 3019.52 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER... Records § 3019.52 Financial reporting. (a) The following forms or such other forms as may be approved by...

45 CFR 2543.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 4 2011-10-01 2011-10-01 false Financial reporting. 2543.52 Section 2543.52... ORGANIZATIONS Post-Award Requirements Property Standards § 2543.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from...

20 CFR 435.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Purpose of financial and program management. 435.20 Section 435.20 Employees' Benefits SOCIAL SECURITY ADMINISTRATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT...

44 CFR 13.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Financial reporting. 13.41... Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section... supplementary or other forms as may from time to time be authorized by OMB, for: (i) Submitting financial...

34 CFR 74.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Financial reporting. 74.52 Section 74.52 Education... and Records § 74.52 Financial reporting. (a) The following forms or other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A...

49 CFR 1152.37 - Financial status reports.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 8 2010-10-01 2010-10-01 false Financial status reports. 1152.37 Section 1152.37... Financial status reports. Within 30 days after the end of each quarter of the subsidy year, each carrier... Report for each line operated under subsidy. Such Financial Status Report shall be in the form prescribed...

43 CFR 12.952 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Financial reporting. 12.952 Section 12.952... Requirements § 12.952 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A...

43 CFR 12.952 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 43 Public Lands: Interior 1 2011-10-01 2011-10-01 false Financial reporting. 12.952 Section 12.952... Requirements § 12.952 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A...

29 CFR 97.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 29 Labor 1 2011-07-01 2011-07-01 false Financial reporting. 97.41 Section 97.41 Labor Office of... Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of this section... supplementary or other forms as may from time to time be authorized by OMB, for: (i) Submitting financial...

46 CFR 403.300 - Financial reporting requirements.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 46 Shipping 8 2011-10-01 2011-10-01 false Financial reporting requirements. 403.300 Section 403... UNIFORM ACCOUNTING SYSTEM Reporting Requirements § 403.300 Financial reporting requirements. (a) General: (1) The financial statements shall list each active account, including subsidiary accounts. (2) The...

7 CFR 277.11 - Financial reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 4 2010-01-01 2010-01-01 false Financial reporting requirements. 277.11 Section 277... OF STATE AGENCIES § 277.11 Financial reporting requirements. (a) General. This section prescribes... termination of Federal financial support. Requests from State agencies for extension of reporting due dates...

24 CFR 200.36 - Financial reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Financial reporting requirements. 200.36 Section 200.36 Housing and Urban Development Regulations Relating to Housing and Urban... Regulations § 200.36 Financial reporting requirements. The mortgagor must comply with the financial reporting...

25 CFR 276.8 - Financial reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Financial reporting requirements. 276.8 Section 276.8... ASSISTANCE ACT PROGRAM UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS § 276.8 Financial reporting requirements. Requirements for grantees to report financial information to the Bureau, and to request advances...

7 CFR 277.11 - Financial reporting requirements.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 4 2011-01-01 2011-01-01 false Financial reporting requirements. 277.11 Section 277... OF STATE AGENCIES § 277.11 Financial reporting requirements. (a) General. This section prescribes... termination of Federal financial support. Requests from State agencies for extension of reporting due dates...

24 CFR 200.36 - Financial reporting requirements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Financial reporting requirements. 200.36 Section 200.36 Housing and Urban Development Regulations Relating to Housing and Urban... Regulations § 200.36 Financial reporting requirements. The mortgagor must comply with the financial reporting...

25 CFR 276.8 - Financial reporting requirements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 25 Indians 1 2011-04-01 2011-04-01 false Financial reporting requirements. 276.8 Section 276.8... ASSISTANCE ACT PROGRAM UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS § 276.8 Financial reporting requirements. Requirements for grantees to report financial information to the Bureau, and to request advances...

34 CFR 74.20 - Purpose of financial and program management.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 34 Education 1 2011-07-01 2011-07-01 false Purpose of financial and program management. 74.20 Section 74.20 Education Office of the Secretary, Department of Education ADMINISTRATION OF GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award...

41 CFR 105-72.602 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Financial reporting. 105... § 105-72.602 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information from recipients. (1) SF-269 or SF-269A, Financial...

Financial Management: Financial Reporting of Deferred Maintenance Information on Army Weapons Systems for FY 2002

DTIC Science & Technology

2003-02-03

Financial Management February 3, 2003 Office of the Inspector General of the Department of Defense Financial Reporting of Deferred Maintenance...Type N/A Dates Covered (from... to) - Title and Subtitle Financial Management: Financial Reporting of Deferred Maintenance Information on Army...the Department of Defense Report No. D-2003-054 February 3, 2003 (Project No. D2001FJ-0156.002) Financial Reporting of Deferred Maintenance

22 CFR 226.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Financial reporting. 226.52 Section 226.52 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Reports and Records § 226.52 Financial reporting. USAID...

45 CFR 98.65 - Audits and financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Audits and financial reporting. 98.65 Section 98... DEVELOPMENT FUND Financial Management § 98.65 Audits and financial reporting. (a) Each Lead Agency shall have... independent standards. (g) The Secretary shall require financial reports as necessary. ...

29 CFR 403.3 - Form of annual financial report-detailed report.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 2 2010-07-01 2010-07-01 false Form of annual financial report-detailed report. 403.3 Section 403.3 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.3 Form of annual financial report—detailed report. Every labor...

29 CFR 403.3 - Form of annual financial report-detailed report.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 29 Labor 2 2014-07-01 2014-07-01 false Form of annual financial report-detailed report. 403.3 Section 403.3 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.3 Form of annual financial report—detailed report. Every labor...

29 CFR 403.3 - Form of annual financial report-detailed report.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 29 Labor 2 2012-07-01 2012-07-01 false Form of annual financial report-detailed report. 403.3 Section 403.3 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.3 Form of annual financial report—detailed report. Every labor...

29 CFR 403.3 - Form of annual financial report-detailed report.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 29 Labor 2 2011-07-01 2011-07-01 false Form of annual financial report-detailed report. 403.3 Section 403.3 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.3 Form of annual financial report—detailed report. Every labor...

29 CFR 403.3 - Form of annual financial report-detailed report.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 29 Labor 2 2013-07-01 2013-07-01 false Form of annual financial report-detailed report. 403.3 Section 403.3 Labor Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS § 403.3 Form of annual financial report—detailed report. Every labor...

32 CFR 33.41 - Financial reporting.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 32 National Defense 1 2013-07-01 2013-07-01 false Financial reporting. 33.41 Section 33.41 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT... GOVERNMENTS Post-Award Requirements Reports, Records, Retention, and Enforcement § 33.41 Financial reporting...

32 CFR 33.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 32 National Defense 1 2011-07-01 2011-07-01 false Financial reporting. 33.41 Section 33.41 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT... GOVERNMENTS Post-Award Requirements Reports, Records, Retention, and Enforcement § 33.41 Financial reporting...

32 CFR 33.41 - Financial reporting.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 32 National Defense 1 2012-07-01 2012-07-01 false Financial reporting. 33.41 Section 33.41 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT... GOVERNMENTS Post-Award Requirements Reports, Records, Retention, and Enforcement § 33.41 Financial reporting...

32 CFR 33.41 - Financial reporting.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 32 National Defense 1 2014-07-01 2014-07-01 false Financial reporting. 33.41 Section 33.41 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT... GOVERNMENTS Post-Award Requirements Reports, Records, Retention, and Enforcement § 33.41 Financial reporting...

Ouick Reaction Report on Financial Reporting Procedures for the Defense Homeowners Assistance Fund

DTIC Science & Technology

1992-12-28

FINANCE AND ACCOUNTING SERVICE REPORT NO. 93-040 SUBJECT: Quick-Reaction Report on Financial Reporting Procedures for the Defense Homeowners...General, DoD. Financial reporting includes summarizing and reclassifying program cost elements and making adjusting entries to determine financial...the FY 1992 financial statements could contain material misstatements and omissions. The goal of accounting and financial reporting is to provide

14 CFR 1260.152 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Financial reporting. 1260.152 Section 1260... Higher Education, Hospitals, and Other Non-Profit Organizations Reports and Records § 1260.152 Financial reporting. (a) When funds are advanced to recipients, each recipient is required to submit the SF 272...

38 CFR 49.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Financial reporting. 49..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 49.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for...

39 CFR 3050.35 - Financial reports.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 39 Postal Service 1 2011-07-01 2011-07-01 false Financial reports. 3050.35 Section 3050.35 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL PERIODIC REPORTING § 3050.35 Financial reports. (a) The... Submission and supporting workpapers, including Summary Tables SE 1, 2, and 6 (within 7 days of the...

39 CFR 3050.35 - Financial reports.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 39 Postal Service 1 2014-07-01 2014-07-01 false Financial reports. 3050.35 Section 3050.35 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL PERIODIC REPORTING § 3050.35 Financial reports. (a) The... Submission and supporting workpapers, including Summary Tables SE 1, 2, and 6 (within 7 days of the...

39 CFR 3050.35 - Financial reports.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Financial reports. 3050.35 Section 3050.35 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL PERIODIC REPORTING § 3050.35 Financial reports. (a) The... Submission and supporting workpapers, including Summary Tables SE 1, 2, and 6 (within 7 days of the...

39 CFR 3050.35 - Financial reports.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 39 Postal Service 1 2013-07-01 2013-07-01 false Financial reports. 3050.35 Section 3050.35 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL PERIODIC REPORTING § 3050.35 Financial reports. (a) The... Submission and supporting workpapers, including Summary Tables SE 1, 2, and 6 (within 7 days of the...

39 CFR 3050.35 - Financial reports.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 39 Postal Service 1 2012-07-01 2012-07-01 false Financial reports. 3050.35 Section 3050.35 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL PERIODIC REPORTING § 3050.35 Financial reports. (a) The... Submission and supporting workpapers, including Summary Tables SE 1, 2, and 6 (within 7 days of the...

14 CFR 1260.152 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 14 Aeronautics and Space 5 2011-01-01 2010-01-01 true Financial reporting. 1260.152 Section 1260... Higher Education, Hospitals, and Other Non-Profit Organizations Reports and Records § 1260.152 Financial reporting. (a) When funds are advanced to recipients, each recipient is required to submit the SF 272...

Financial Management: Financial Reporting of Deferred Maintenance Information on Navy Weapon Systems for FY 2002

DTIC Science & Technology

2003-03-06

Financial Management March 6, 2003 Office of the Inspector General of the Department of Defense Financial Reporting of Deferred Maintenance...N/A Dates Covered (from... to) - Title and Subtitle Financial Management: Financial Reporting of Deferred Maintenance Information on Navy Weapon...Project No. D2001FJ-0156.000) Financial Reporting of Deferred Maintenance Information on Navy Weapon Systems for FY 2002 Executive Summary Who

A comparative study of financial data sources for critical access hospitals: audited financial statements, the Medicare cost report, and the Internal Revenue Service form 990.

PubMed

Ozmeral, Alisha Bhadelia; Reiter, Kristin L; Holmes, George M; Pink, George H

2012-01-01

Medicare cost reports (MCR), Internal Revenue Service form 990s (IRS 990), and audited financial statements (AFS) vary in their content, detail, purpose, timeliness, and certification. The purpose of this study was to compare selected financial data elements and characterize the extent of differences in financial data and ratios across the MCR, IRS 990, and AFS for a sample of nonprofit critical access hospitals (CAHs). Line items from AFS of 47 CAHs were compared to data reported in the hospitals' MCR and IRS 990s. Line items were based on 9 financial indicators commonly used to assess hospital financial performance. Of the indicators examined, the equity financing ratio most frequently matched between the 3 reports, while salaries and benefits to total expenses and debt service coverage were often different. Variances were driven by differences in individual account balances used to construct the ratios. Relative to AFS, cash was frequently lower on the IRS 990 while marketable securities and unrestricted investments were often higher. Other revenue and net income were consistently lower on the MCR and IRS 990, and depreciation was often higher on the MCR. The majority of total assets and fund balance (equity) values matched across the 3 reports, suggesting differences in classification among detailed accounts were more common than variances between the component totals (total assets, total liabilities, and fund balance). Health policy researchers should consider the impact of these variances on study results and consider ways to improve the availability and quality of financial accounting information. © 2012 National Rural Health Association.

12 CFR 1730.1 - Purpose.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AND SOUNDNESS DISCLOSURE OF FINANCIAL AND OTHER INFORMATION § 1730.1 Purpose. (a) The purpose of this part is to require the Enterprises to prepare and submit financial and other disclosures as specified... soundness mandate to regulate the Enterprises, including conducting examinations, requiring reports and...

32 CFR 32.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false Financial reporting. 32.52 Section 32.52..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 32.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for...

29 CFR 97.41 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Financial reporting. 97.41 Section 97.41 Labor Office of the... LOCAL GOVERNMENTS Post-Award Requirements Reports, Records Retention, and Enforcement § 97.41 Financial reporting. (a) General. (1) Except as provided in paragraphs (a)(2) and (5) of this section, grantees will...

40 CFR 30.52 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial reporting. 30.52 Section 30..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 30.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for...

43 CFR 12.81 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Financial reporting. 12.81 Section 12.81... Agreements to State and Local Governments Reports, Records Retention, and Enforcement § 12.81 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section, grantees will...

40 CFR 30.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 40 Protection of Environment 1 2011-07-01 2011-07-01 false Financial reporting. 30.52 Section 30..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 30.52 Financial reporting. (a) The following forms or such other forms as may be approved by OMB are authorized for...

43 CFR 12.81 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 43 Public Lands: Interior 1 2011-10-01 2011-10-01 false Financial reporting. 12.81 Section 12.81... Agreements to State and Local Governments Reports, Records Retention, and Enforcement § 12.81 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section, grantees will...

7 CFR 3015.82 - Financial status report.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial status report. 3015.82 Section 3015.82 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Financial Reporting Requirements § 3015.82...

7 CFR 3015.82 - Financial status report.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 15 2011-01-01 2011-01-01 false Financial status report. 3015.82 Section 3015.82 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE UNIFORM FEDERAL ASSISTANCE REGULATIONS Financial Reporting Requirements § 3015.82...

Financial Management: Financial Reporting of Deferred Maintenance Information on Air Force Weapons Systems for FY 2002

DTIC Science & Technology

2002-11-27

Financial Management November 27, 2002 Office of the Inspector General of the Department of Defense Financial Reporting of Deferred Maintenance...Report Type N/A Dates Covered (from... to) - Title and Subtitle Financial Management: Financial Reporting of Deferred Maintenance Information on Air...Department of the Air Force 26 Background This is one in a series of planned reports that discusses the financial reporting of deferred

49 CFR 19.20 - Purpose of financial and program management.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 1 2010-10-01 2010-10-01 false Purpose of financial and program management. 19.20 Section 19.20 Transportation Office of the Secretary of Transportation UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements § 19.2...

34 CFR 75.720 - Financial and performance reports.

Code of Federal Regulations, 2010 CFR

2010-07-01

... performance) and 34 CFR 74.52 (Financial reporting); and (2) 34 CFR 80.40 (Monitoring and reporting program performance) and 34 CFR 80.41 (Financial reporting). (b) A grantee shall submit these reports annually, unless... 34 Education 1 2010-07-01 2010-07-01 false Financial and performance reports. 75.720 Section 75...

46 CFR 232.6 - Financial report filing requirement.

Code of Federal Regulations, 2010 CFR

2010-10-01

... RELATED ACTIVITIES UNIFORM FINANCIAL REPORTING REQUIREMENTS Income Statement § 232.6 Financial report filing requirement. (a) Reporting Frequency and Due Dates. The contractor shall file a semiannual... 46 Shipping 8 2010-10-01 2010-10-01 false Financial report filing requirement. 232.6 Section 232.6...

29 CFR 408.7 - Terminal trusteeship financial report.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 2 2010-07-01 2010-07-01 false Terminal trusteeship financial report. 408.7 Section 408.7...-MANAGEMENT STANDARDS LABOR ORGANIZATION TRUSTEESHIP REPORTS § 408.7 Terminal trusteeship financial report... a terminal financial report, and one copy, with the Office of Labor-Management Standards, on Form LM...

Financial Reporting at the Washington Headquarters Services

DTIC Science & Technology

2001-03-15

This report is the third, and last, in this series addressing the underlying financial reporting processes that cause abnormal balances on the trial...Forces, the Pentagon Reservation Maintenance Revolving Fund, and the Building Maintenance Fund. Preceding reports addressed financial reporting by the

Using Personnel and Financial Data for Reporting Purposes: What Are the Challenges to Using Such Data Accurately?

ERIC Educational Resources Information Center

Valcik, Nicolas A.; Stigdon, Andrea D.

2008-01-01

Although institutional researchers devote a great deal of time mining and using student data to fulfill mandatory federal and state reports and analyze institutional effectiveness, financial and personnel information is also necessary for such endeavors. In this article, the authors discuss the challenges that arise from extracting data from…

24 CFR 5.801 - Uniform financial reporting standards.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Uniform financial reporting... and Urban Development GENERAL HUD PROGRAM REQUIREMENTS; WAIVERS Uniform Financial Reporting Standards § 5.801 Uniform financial reporting standards. (a) Applicability. This subpart H implements uniform...

24 CFR 5.801 - Uniform financial reporting standards.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Uniform financial reporting... and Urban Development GENERAL HUD PROGRAM REQUIREMENTS; WAIVERS Uniform Financial Reporting Standards § 5.801 Uniform financial reporting standards. (a) Applicability. This subpart H implements uniform...

Financial Accounting Concepts and DoN/DoD Financial Reporting Practice

DTIC Science & Technology

1993-03-01

continue on reverse if necessary and identify by block number) FIELD GROUP SUBGROUP Financial accounting/reporting concepts. Depreciation , Inventory... DEPRECIATION ................ ................. 7 1. DEFINITION ............... ................ 7 2. CONTEXT ................. .................. 7 3...include; 1. Financial Reporting 2. Ratio Analysis for a Ships Store 3. Timing ° •sues 2 4. Inventory Accounting and Standard Pricing 5. Depreciation 6. Pro

32 CFR 32.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 32 National Defense 1 2011-07-01 2011-07-01 false Financial reporting. 32.52 Section 32.52 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 32.52 Financial...

32 CFR 32.52 - Financial reporting.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 32 National Defense 1 2014-07-01 2014-07-01 false Financial reporting. 32.52 Section 32.52 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 32.52 Financial...

32 CFR 32.52 - Financial reporting.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 32 National Defense 1 2012-07-01 2012-07-01 false Financial reporting. 32.52 Section 32.52 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 32.52 Financial...

32 CFR 32.52 - Financial reporting.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 32 National Defense 1 2013-07-01 2013-07-01 false Financial reporting. 32.52 Section 32.52 National Defense Department of Defense OFFICE OF THE SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT..., HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Reports and Records § 32.52 Financial...

40 CFR 40.160-2 - Financial status report.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial status report. 40.160-2 Section 40.160-2 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GRANTS AND OTHER FEDERAL ASSISTANCE RESEARCH AND DEMONSTRATION GRANTS § 40.160-2 Financial status report. A financial status report...

The Objective of Financial Reporting.

ERIC Educational Resources Information Center

Schermann, Kenneth R.

1986-01-01

Alerts public school business officials to a financial reporting concepts statement to be issued by the Governmental Accounting Standards Board in late 1986. The new directive will outline four objectives concerned with accountability procedures, resource management and compliance information, operating results, and future financial capabilities.…

Summary Report on Financial Reporting of Government Property in the Custody of Contractors.

DTIC Science & Technology

1998-10-15

and Air Force Audit Agency on the financial reporting of Government property in the custody of contractors. The reported amount of Government...Contract Property Management System are used for financial reporting . However, the system and the way the data are entered into financial statements...assessed management controls affecting the financial reporting of Government property and compliance with applicable laws and regulations.

46 CFR 403.300 - Financial reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Financial reporting requirements. 403.300 Section 403.300 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM Reporting Requirements § 403.300 Financial reporting requirements. (a) General...

U.S. Government Financial Statements: FY 2000 Reporting Underscores the Need to Accelerate Federal Financial Management Reform

DTIC Science & Technology

2001-03-30

I am pleased to be here today to discuss our report on the U.S. government’s consolidated financial statements for fiscal year 2000. Both the... consolidated financial statements and our report are included in the Fiscal Year 2000 Financial Report of the United States Government (Financial Report...CFO Act agencies), beginning with fiscal year 1996, and consolidated financial statements for the U.S. government, beginning with fiscal year 1997.

41 CFR 105-71.141 - Financial reporting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Financial reporting. 105... GOVERNMENTS 71.14-Post-Award Requirements/Reports, Records, Retention, and Enforcement § 105-71.141 Financial reporting. (a) General. (1) Except as provided in paragraphs (a) (2) and (5) of this section, grantees will...

Preparing Financial Reports for Marine Corps Appropriations

DTIC Science & Technology

2001-04-12

Department of the Navy financial reporting . The FY 2000 Department of the Navy General Fund financial statements reported a net cost of operations of $11.5 billion and total outlays of $10.8 billion by the Marine Corps.

Financial reporting practices: a comprehensive evaluation.

PubMed

Godwin, Norman H; Mueller, Jennifer M

2005-01-01

A distinguishing characteristic of high performance organizations is a strong internal control structure-controls that ensure patient care, compliance with regulations, internal efficiencies, and financial reporting. It is controls on financial reporting that are receiving a great deal of attention under a new law, the Sarbanes-Oxley Act of 2002. Public companies are now required by law to document controls over financial reporting, in order to fully address exposures and the effectiveness of current controls. Though many healthcare organizations are not directly affected by the law, regulatory agencies could follow suit and require similar compliance. In fact, several states have introduced bills that require nonprofit organizations to adhere to portions of the act. This article provides a guide for organizations desiring to stay ahead of the curve.

Financial Management: Naval Air Systems Command Financial Reporting of Non-Ammunition Operating Material and Supplies for FY 2002

DTIC Science & Technology

2002-11-08

Financial Management November 8, 2002 Office of the Inspector General of the Department of Defense Naval Air Systems Command Financial Reporting of...from... to) - Title and Subtitle Financial Management: Naval Air Systems Command Financial Reporting of Non-Ammunition Operating Material and...This report is the first in a series of planned reports and discusses the financial reporting of non-ammunition operating materials and supplies

77 FR 38211 - Rescission of Quarterly Financial Reporting Requirements

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-27

... No. FMCSA-2012-0020] RIN-2126-AB48 Rescission of Quarterly Financial Reporting Requirements AGENCY..., the Federal Motor Carrier Safety Administration (FMCSA) eliminates the quarterly financial reporting... would be ineffective or unacceptable without a change. III. Background Annual Financial Reporting...

78 FR 31475 - Rescission of Quarterly Financial Reporting Requirements

Federal Register 2010, 2011, 2012, 2013, 2014

2013-05-24

... No. FMCSA-2012-0020] RIN-2126-AB48 Rescission of Quarterly Financial Reporting Requirements AGENCY...); request for comments. SUMMARY: FMCSA proposes to eliminate the quarterly financial reporting requirements... person argued that the financial reporting requirements transferred from the Interstate Commerce...

ITEA Financial Report--Fiscal 2003

ERIC Educational Resources Information Center

Technology Teacher, 2004

2004-01-01

The figures in this report reflect the financial year, which ended on June 30, 2003. The balance shown is the result of specifically planned activities on behalf of the Board of Directors and the headquarters staff to balance the budget. The Board monitors the financial condition of the association and foundation on an ongoing basis through its…

76 FR 78594 - Reporting of Specified Foreign Financial Assets

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-19

... Reporting of Specified Foreign Financial Assets AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... foreign financial assets and the value of those assets is more than the applicable reporting threshold... hold specified foreign financial assets generally will be excepted from reporting such assets under...

Objectives of Financial Statements. Report of the Study Group on the Objectives of Financial Statements.

ERIC Educational Resources Information Center

American Inst. of Certified Public Accountants, New York, NY.

This report discusses the objectives of financial statements. Emphasis is placed on the function of objectives; users, their goals, and their information needs; the primary enterprise goal and earning power; accountability and financial statements; financial statements--reporting on the goal attainment of business enterprises; financial…

42 CFR 460.204 - Financial recordkeeping and reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... financial statements. (c) Accepted reporting practices. Except as specified under Medicare principles of... 42 Public Health 4 2010-10-01 2010-10-01 false Financial recordkeeping and reporting requirements...-INCLUSIVE CARE FOR THE ELDERLY (PACE) Data Collection, Record Maintenance, and Reporting § 460.204 Financial...

77 FR 51705 - Rescission of Quarterly Financial Reporting Requirements

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-27

... No. FMCSA-2012-0020] RIN-2126-AB48 Rescission of Quarterly Financial Reporting Requirements AGENCY...: FMCSA withdraws its June 27, 2012, direct final rule eliminating the quarterly financial reporting... future proposing the elimination of the quarterly financial reporting requirements for Form QFR and Form...

42 CFR 460.204 - Financial recordkeeping and reporting requirements.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 4 2011-10-01 2011-10-01 false Financial recordkeeping and reporting requirements...-INCLUSIVE CARE FOR THE ELDERLY (PACE) Data Collection, Record Maintenance, and Reporting § 460.204 Financial... financial statements. (c) Accepted reporting practices. Except as specified under Medicare principles of...

7 CFR 1773.32 - Report on compliance and on internal control over financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... financial reporting. 1773.32 Section 1773.32 Agriculture Regulations of the Department of Agriculture... RUS Reporting Requirements § 1773.32 Report on compliance and on internal control over financial... control over financial reporting including whether or not the tests performed provided sufficient evidence...

46 CFR 252.23 - Financial and other reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Financial and other reporting requirements. 252.23... SERVICES Operation § 252.23 Financial and other reporting requirements. (a) Voyage report. The operator... total loss covered by a policy of insurance. (d) Financial statements. The operator shall submit, in...

14 CFR 152.325 - Financial status report: Airport planning.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Financial status report: Airport planning... agency conducting a project for airport system planning shall submit a financial status report on a form... TRANSPORTATION (CONTINUED) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.325 Financial...

17 CFR 240.15d-2 - Special financial report.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Special financial report. 240....15d-2 Special financial report. (a) If the registration statement under the Securities Act of 1933 did... registration statement, file a special report furnishing certified financial statements for such last full...

46 CFR 252.23 - Financial and other reporting requirements.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 46 Shipping 8 2011-10-01 2011-10-01 false Financial and other reporting requirements. 252.23... SERVICES Operation § 252.23 Financial and other reporting requirements. (a) Voyage report. The operator... total loss covered by a policy of insurance. (d) Financial statements. The operator shall submit, in...

46 CFR 298.42 - Reporting requirements-financial statements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... statements be in accordance with generally accepted accounting principles, by accountants as described in... report and an annual financial report, prepared in accordance with generally accepted accounting... 46 Shipping 8 2010-10-01 2010-10-01 false Reporting requirements-financial statements. 298.42...

Relationship between hospital financial performance and publicly reported outcomes.

PubMed

Nguyen, Oanh Kieu; Halm, Ethan A; Makam, Anil N

2016-07-01

Hospitals that have robust financial performance may have improved publicly reported outcomes. To assess the relationship between hospital financial performance and publicly reported outcomes of care, and to assess whether improved outcome metrics affect subsequent hospital financial performance. Observational cohort study. Hospital financial data from the Office of Statewide Health Planning and Development in California in 2008 and 2012 were linked to data from the Centers for Medicare and Medicaid Services Hospital Compare website. Hospital financial performance was measured by net revenue by operations, operating margin, and total margin. Outcomes were 30-day risk-standardized mortality and readmission rates for acute myocardial infarction (AMI), congestive heart failure (CHF), and pneumonia (PNA). Among 279 hospitals, there was no consistent relationship between measures of financial performance in 2008 and publicly reported outcomes from 2008 to 2011 for AMI and PNA. However, improved hospital financial performance (by any of the 3 measures) was associated with a modest increase in CHF mortality rates (ie, 0.26% increase in CHF mortality rate for every 10% increase in operating margin [95% confidence interval: 0.07%-0.45%]). Conversely, there were no significant associations between outcomes from 2008 to 2011 and subsequent financial performance in 2012 (P > 0.05 for all). Robust financial performance is not associated with improved publicly reported outcomes for AMI, CHF, and PNA. Financial incentives in addition to public reporting, such as readmissions penalties, may help motivate hospitals with robust financial performance to further improve publicly reported outcomes. Reassuringly, improved mortality and readmission rates do not necessarily lead to loss of revenue. Journal of Hospital Medicine 2016;11:481-488. © 2016 Society of Hospital Medicine. © 2016 Society of Hospital Medicine.

Clear as glass: transparent financial reporting.

PubMed

Valletta, Robert M

2005-08-01

To be transparent, financial information needs to be easily accessible, timely, content-rich, and narrative. Not-for-profit hospitals and health systems should report detailed financial information quarterly. They need internal controls to reduce the level of complexity throughout the organization by creating standardized processes.

39 CFR 10.4 - Financial disclosure reports.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Financial disclosure reports. 10.4 Section 10.4 Postal Service UNITED STATES POSTAL SERVICE THE BOARD OF GOVERNORS OF THE U.S. POSTAL SERVICE RULES OF CONDUCT FOR POSTAL SERVICE GOVERNORS (ARTICLE X) § 10.4 Financial disclosure reports. (a) Requirement of...

17 CFR 210.2-02T - Accountants' reports and attestation reports on internal control over financial reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... attestation reports on internal control over financial reporting. 210.2-02T Section 210.2-02T Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL... attestation reports on internal control over financial reporting. (a) The requirements of § 210.2-02(f) shall...

31 CFR 223.8 - Financial reports.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Financial reports. 223.8 Section 223.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED...

31 CFR 223.8 - Financial reports.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance:Treasury 2 2012-07-01 2012-07-01 false Financial reports. 223.8 Section 223.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED...

31 CFR 223.8 - Financial reports.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Financial reports. 223.8 Section 223.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED...

31 CFR 223.8 - Financial reports.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 2 2011-07-01 2011-07-01 false Financial reports. 223.8 Section 223.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED...

24 CFR 902.33 - Financial reporting requirements.

Code of Federal Regulations, 2014 CFR

2014-04-01

... financial data to HUD on an annual basis. The financial information must be: (1) Prepared in accordance with...) Submitted electronically in the format prescribed by HUD using the Financial Data Schedule (FDS). (b) Annual... (a) of this section, a PHA shall provide one copy of the completed audit report package and the...

24 CFR 902.33 - Financial reporting requirements.

Code of Federal Regulations, 2013 CFR

2013-04-01

... financial data to HUD on an annual basis. The financial information must be: (1) Prepared in accordance with...) Submitted electronically in the format prescribed by HUD using the Financial Data Schedule (FDS). (b) Annual... (a) of this section, a PHA shall provide one copy of the completed audit report package and the...

24 CFR 902.33 - Financial reporting requirements.

Code of Federal Regulations, 2012 CFR

2012-04-01

... financial data to HUD on an annual basis. The financial information must be: (1) Prepared in accordance with...) Submitted electronically in the format prescribed by HUD using the Financial Data Schedule (FDS). (b) Annual... (a) of this section, a PHA shall provide one copy of the completed audit report package and the...

24 CFR 902.33 - Financial reporting requirements.

Code of Federal Regulations, 2011 CFR

2011-04-01

... financial data to HUD on an annual basis. The financial information must be: (1) Prepared in accordance with...) Submitted electronically in the format prescribed by HUD using the Financial Data Schedule (FDS). (b) Annual... (a) of this section, a PHA shall provide one copy of the completed audit report package and the...

78 FR 64883 - Filing Financial and Other Reports

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-30

... paragraph (a) introductory text to read as follows: Sec. 741.6 Financial and statistical and other reports..., statistical, and other reports and credit union profiles by requiring all federally insured credit unions.... Section 741.6(a) of NCUA's regulations requires FICUs to file financial, statistical, and other reports...

20 CFR 638.808 - Center financial management and reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Center financial management and reporting... § 638.808 Center financial management and reporting. The Job Corps Director shall establish procedures to ensure that each center operator and each subcontractor maintain a financial management system...

20 CFR 638.808 - Center financial management and reporting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Center financial management and reporting... § 638.808 Center financial management and reporting. The Job Corps Director shall establish procedures to ensure that each center operator and each subcontractor maintain a financial management system...

Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues

DTIC Science & Technology

2002-05-03

oversight of the accounting profession, auditor independence, and selected financial reporting matters. The sudden and largely unexpected bankruptcy of the...Enron Corporation (Enron) and other large corporations financial reporting restatements have raised questions about the soundness of the current self...regulatory and financial reporting systems and resulted in substantial losses to employees, shareholders, and other investors. These events have also

12 CFR 630.5 - Accuracy of reports and assessment of internal control over financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... control over financial reporting. 630.5 Section 630.5 Banks and Banking FARM CREDIT ADMINISTRATION FARM... assessment of internal control over financial reporting. (1) Annual reports must include a report by the... disclose any material change(s) in the internal control over financial reporting occurring during the...

Perspectives on medical malpractice self-insurance financial reporting.

PubMed

Frese, Richard C; Kitchen, Patrick J

2012-11-01

Financial reporting of medical malpractice self-insurance is evolving. The Financial Accounting Standards Board Accounting Standards Codification Section 954-450-25 provides guidance for accounting and financial reporting for medical malpractice. Discounting of medical malpractice liabilities has been reassessed in recent years. Malpractice litigation reform efforts continue in several states. Accountable care organizations could increase the frequency of medical malpractice claims because of patients' heightened expectations regarding quality of care.

7 CFR 735.101 - Financial records and reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Financial records and reporting requirements. 735.101... Warehouse Licensing § 735.101 Financial records and reporting requirements. (a) Warehouse operators must maintain complete, accurate, and current financial records that must be available to DACO for review or...

7 CFR 735.101 - Financial records and reporting requirements.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 7 2011-01-01 2011-01-01 false Financial records and reporting requirements. 735.101... Warehouse Licensing § 735.101 Financial records and reporting requirements. (a) Warehouse operators must maintain complete, accurate, and current financial records that must be available to DACO for review or...

12 CFR 620.3 - Accuracy of reports and assessment of internal control over financial reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

... control over financial reporting. 620.3 Section 620.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM... control over financial reporting. (a) Prohibition against incomplete, inaccurate, or misleading... assessment of internal control over financial reporting. Annual reports of those institutions with over $1...

Military Retirement Fund Audited Financial Report. Fiscal Year 2012

DTIC Science & Technology

2012-11-06

FY 2012 included: 1) New economic assumptions due to the Federal Accounting Standards Advisory Board (FASAB) financial reporting Statement of...weaknesses were found in the design or operation of the internal control over financial reporting . Improper Payments Information Act of 2002 (Public Law No...accepted in the United States of America, OMB Circular A-136, Financial Reporting Requirements, and the Federal Accounting Standards Advisory Board

45 CFR 73.735-1006 - Reporting financial interests.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Reporting financial interests. 73.735-1006 Section... Reporting financial interests. (a) Consultants who will work more than 60 days in a calendar year are... equal to or greater than the basic rate for GS-16, Step 1. Such consultants are covered by the reporting...

36 CFR 902.58 - Reports of financial institutions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... of financial institutions. Any material contained in or related to any examination, operating, or... supervision of financial institutions is within the statutory exemption. ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Reports of financial...

Financial Aid Administrators' Views on Simplifying Financial Aid: NASFAA's 2008 Financial Aid Simplification Survey Report

ERIC Educational Resources Information Center

National Association of Student Financial Aid Administrators (NJ1), 2008

2008-01-01

Despite a decade of simplification efforts, students and families are often still baffled by the student aid process and cringe at the sight of financial aid application forms. Contrary to its purpose of helping students to access college, the student aid application process causes families frustration and confusion that has been cited as an…

Unserved Financial Aid Applicants. Update Report.

ERIC Educational Resources Information Center

Washington State Higher Education Coordinating Board, Olympia.

This staff report on unserved students (students who commit to attend but do not enroll at a college or university) focuses on whether adequate financial resources could be a reason for their non-attendance. Applicants were categorized by need and by the date of their application for financial aid; and further classified as potential students of…

17 CFR 229.308 - (Item 308) Internal control over financial reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... over financial reporting. 229.308 Section 229.308 Commodity and Securities Exchanges SECURITIES AND... § 229.308 (Item 308) Internal control over financial reporting. (a) Management's annual report on internal control over financial reporting. Provide a report of management on the registrant's internal...

Lawrence Berkeley National Laboratory 2015 Annual Financial Report

DOE Office of Scientific and Technical Information (OSTI.GOV)

Williams, Kim, P

FY2015 financial results reflect a year of significant scientific, operational and financial achievement for Lawrence Berkeley National Laboratory. Complementing many scientific accomplishments, Berkeley Lab completed construction of four new research facilities: the General Purpose Laboratory, Chu Hall, Wang Hall and the Flexlab Building Efficiency Testbed. These state-of-the-art facilities allow for program growth and enhanced collaboration, in part by enabling programs to return to the Lab’s Hill Campus from offsite locations. Detailed planning began for the new Integrative Genomics Building (IGB) that will house another major program currently located offsite. Existing site infrastructure was another key focus area. The Lab prioritizedmore » and increased investments in deferred maintenance in alignment with the Berkeley Lab Infrastructure Plan, which was developed under the leadership of the DOE Office of Science. With the expiration of American Recovery and Reinvestment Act (ARRA) funds, we completed the close-out of all of our 134 ARRA projects, recording total costs of $331M over the FY2009-2015 period. Download the report to read more.« less

The case for comparability in financial reporting.

PubMed

Harmer, W G

1992-03-01

Government-owned organizations are accountable to citizens and their elected representatives. These organizations must provide financial information that will help in determining whether they are effectively pursuing their primary goal, which is to promote the general welfare. Regardless of the kind of service provided by a government-owned organization, the information needs of citizens and their elected representatives must be considered when developing accounting rules. If these needs are ignored or compromised in favor of the needs of other users, such as investors or creditors (the primary users of business financial reports), then financial reporting by government-owned organizations will not meet its objectives.

Defense Commissary Agency Financial Reporting of Property, Plant, and Equipment.

DTIC Science & Technology

1998-03-27

ort DEFENSE COMMISSARY AGENCY FINANCIAL REPORTING OF PROPERTY, PLANT, AND EQUIPMENT Report Number 98-097 March 27, 1998 Office of the Inspector...UNDER SECRETARY OF DEFENSE (COMPTROLLER) DIRECTOR, DEFENSE COMMISSARY AGENCY SUBJECT: Audit Report on Defense Commissary Agency Financial Reporting of...the costs of the capital assets used to p erform the DeCA mission were in accordance with DoD financial reporting policy, and whether the FY 1996 DeCA

Louisiana State University System General Purpose Financial Statements and Independent Auditor's Reports as of and for the Year Ended June 30, 1998, with Supplemental Information Schedules.

ERIC Educational Resources Information Center

Louisiana State Legislative Auditor, Baton Rouge.

This report presents results of a financial audit of the Louisiana State University (LSU) system. The auditors also rendered opinions on financial statements of separate, incorporated foundations which oversee the investment of various university endowments, the financial statements for which were prepared by other auditors. An accompanying letter…

Apples to Apples: A Financial Aid Reporting Methodology.

ERIC Educational Resources Information Center

Allan, Ronald Gage; Hermsen, Al

2002-01-01

Asserting that confusion about the treatment of merit-based or categorically-based aid has revealed the need for a generalized financial aid reporting methodology, suggests a procedure for financial aid reporting that recognizes differing treatment of need-based aid before and after awarding. Offers general information about the theoretical…

FY 1997 Financial Reporting by The Defense Automated Printing Service.

DTIC Science & Technology

1998-09-23

it •T o7’v ort FY 1997 FINANCIAL REPORTING BY THE DEFENSE AUTOMATED PRINTING SERVICE Report No. 98-201 September 23, 1998 Office of the Inspector...ACCOUNTING SERVICE DIRECTOR, DEFENSE LOGISTICS AGENCY DIRECTOR, DEFENSE AUTOMATED PRINTING SERVICE SUBJECT: Audit Report on FY 1997 Financial Reporting by the...General for Auditing Office of the Inspector General, DoD Report No. 98-201 September 23, 1998 (Project No. 8FJ-2002.04) FY 1997 Financial Reporting by the

77 FR 34386 - Implementation of Federal Financial Report-Upcoming Mandatory Use of the Federal Financial Report...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-11

... of cumulative data only. Background The Office of Management and Budget has consolidated the Financial Status Report (FSR or SF-269/SF-269A) and the Federal Cash Transaction Report (FCTR or SF-272/SF..., 2010, CDC grantees have been required to report cash transaction data via the Payment Management System...

Dos and Don'ts in Designing an Annual Financial Report Project: "A Teacher's Perspective"

ERIC Educational Resources Information Center

Dockter, DuWayne L.

2013-01-01

The principle purpose of this article serves a number of purposes. Among them, it provides instructors with a tested financial statement report project. It also helps students to develop higher-level learning skills. In addition, the project provides an opportunity for students to apply their basic accounting knowledge to the analysis and use of…

Financial Audit: Financial Reporting and Internal Controls at the Air Force Systems Command

DTIC Science & Technology

1991-01-01

As part of GAO’S audits of the Air Force’s financial management and operations for fiscal years 1988 and 1989, GAO evaluated the Air Force Systems Command’s internal accounting controls and financial reporting systems. For fiscal year 1988 and 1989, the Systems Command received about $26.7 billion and $32.4 billion, respectively, in appropriated funds. This report discusses the results of our audits of the Systems Command.

Adolescents' financial literacy: the role of financial socialization agents, financial experiences, and money attitudes in shaping financial literacy among South Korean youth.

PubMed

Sohn, Sang-Hee; Joo, So-Hyun; Grable, John E; Lee, Seonglim; Kim, Minjeung

2012-08-01

The purpose of this study was to test the relationships between financial socialization agents, financial experiences, money attitudes, demographic characteristics, and the financial literacy of Korean adolescents. Using the 2006 Korean National Financial Literacy Test Survey for Adolescents (N = 1185), a series of regression analyses were performed to determine the factors related to financial literacy. It was found that those who chose media as their primary financial socialization agent, and those who had a bank account, exhibited higher levels of financial literacy. Among the sample, those who saw money as good or as a reward for efforts tended to report higher levels of financial literacy, while those perceiving money in terms of avoidance or achievement had lower levels of financial literacy. Students with mid-range monthly allowances showed higher levels of financial literacy compared to the highest allowance group. Implications for financial educators, policy makers, and researchers are provided. Copyright © 2012 The Foundation for Professionals in Services for Adolescents. Published by Elsevier Ltd. All rights reserved.

14 CFR 152.325 - Financial status report: Airport planning.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 14 Aeronautics and Space 3 2012-01-01 2012-01-01 false Financial status report: Airport planning... TRANSPORTATION (CONTINUED) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.325 Financial status report: Airport planning. Each sponsor of a project for airport master planning and each planning...

14 CFR 152.325 - Financial status report: Airport planning.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 14 Aeronautics and Space 3 2013-01-01 2013-01-01 false Financial status report: Airport planning... TRANSPORTATION (CONTINUED) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.325 Financial status report: Airport planning. Each sponsor of a project for airport master planning and each planning...

14 CFR 152.325 - Financial status report: Airport planning.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 14 Aeronautics and Space 3 2011-01-01 2011-01-01 false Financial status report: Airport planning... TRANSPORTATION (CONTINUED) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.325 Financial status report: Airport planning. Each sponsor of a project for airport master planning and each planning...

14 CFR 152.325 - Financial status report: Airport planning.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 14 Aeronautics and Space 3 2014-01-01 2014-01-01 false Financial status report: Airport planning... TRANSPORTATION (CONTINUED) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.325 Financial status report: Airport planning. Each sponsor of a project for airport master planning and each planning...

24 CFR 902.33 - Financial reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accordance with Generally Accepted Accounting Principles (GAAP) as further defined by HUD in supplementary... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Financial reporting requirements... URBAN DEVELOPMENT PUBLIC HOUSING ASSESSMENT SYSTEM PHAS Indicator #2: Financial Condition § 902.33...

77 FR 10422 - Reporting of Specified Foreign Financial Assets; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-22

... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS). ACTION... to the reporting of specified foreign financial assets. DATES: Effective Date: December 19, 2011. FOR... ``Explanation of Provisions'', paragraph B. 2., line three, the language ``or executor is a bank, financial'' is...

48 CFR 1852.242-73 - NASA contractor financial management reporting.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false NASA contractor financial... Provisions and Clauses 1852.242-73 NASA contractor financial management reporting. As prescribed in 1842.7202, insert the following clause: NASA Contractor Financial Management Reporting (NOV 2004) (a) The Contractor...

48 CFR 1852.242-73 - NASA contractor financial management reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false NASA contractor financial... Provisions and Clauses 1852.242-73 NASA contractor financial management reporting. As prescribed in 1842.7202, insert the following clause: NASA Contractor Financial Management Reporting (NOV 2004) (a) The Contractor...

48 CFR 1852.242-73 - NASA contractor financial management reporting.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false NASA contractor financial... Provisions and Clauses 1852.242-73 NASA contractor financial management reporting. As prescribed in 1842.7202, insert the following clause: NASA Contractor Financial Management Reporting (NOV 2004) (a) The Contractor...

48 CFR 1852.242-73 - NASA contractor financial management reporting.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false NASA contractor financial... Provisions and Clauses 1852.242-73 NASA contractor financial management reporting. As prescribed in 1842.7202, insert the following clause: NASA Contractor Financial Management Reporting (NOV 2004) (a) The Contractor...

State Student Financial Aid. Report and Recommendations.

ERIC Educational Resources Information Center

Florida State Postsecondary Education Planning Commission, Tallahassee.

This report presents the results of a review of all state student financial aid programs in Florida and presents recommendations concerning program consolidation. The review was designed to address a variety of aid-related issues, including unexpended financial aid resources, program consolidation, budget request and aid distribution procedures,…

A Study of the State of Budgetary Financial Reporting in Navy Medicine

DTIC Science & Technology

1998-12-01

comply with financial reporting reform mandates from Congress and other federal agencies, while simultaneously optimizing the use of its financial...systems to improve financial management processes. This thesis describes and examines the effectiveness of budgetary financial reporting in Navy medicine...contributing to financial reporting reforms by increasing efficiencies of its systems through consolidation and integration. Additionally, BUMED has complied

Financial Reporting of Government Property in the Custody of Contractors

DTIC Science & Technology

1997-08-04

financial reporting of Government property, and we assessed compliance with applicable laws and regulations. This report addresses the use of the Contract...Property Management System for financial reporting of Government property. Issuance of this report does not complete our announced audit objectives. We

What School Financial Reports Reveal and Hide.

ERIC Educational Resources Information Center

Walters, Donald L.

The problem of full disclosure of the financial operation and position of a school system is discussed in this paper. Techniques described for analyzing revenue and expenditure patterns include percentage changes and index numbers for horizontal analysis and proportions for vertical analysis. Also discussed are how financial reports are affected…

Write It So They'll Read It: Popular Annual Financial Reporting.

ERIC Educational Resources Information Center

Anderson, Richard T.; Piotrowski, Craig L.

1994-01-01

Waukesha County Technical College (Wisconsin) received the Governmental Financial Officers Association "Popular Annual Financial Reporting Award" in 1993 and became the first educational entity to do so. Popular annual financial reporting is an effective way for schools to present reader-friendly reports that stress graphics and…

Defense Logistics Agency FY 1998 Property, Plant, and Equipment Financial Reporting

DTIC Science & Technology

1999-04-26

0it ort DEFENSE LOGISTICS AGENCY FY 1998 PROPERTY, PLANT, AND EQUIPMENT FINANCIAL REPORTING Report No. 99-142 April 26, 1999 Office of the Inspector...LOGISTICS AGENCY SUBJECT: Audit Report on Defense Logistics Agency FY 1998 Property, Plant, and Equipment Financial Reporting (Report No. 99-142) We...Property, Plant, and Equipment Financial Reporting Executive Summary Introduction. The audit was performed in support of our work to meet the requirements of

Knowledge Management of Web Financial Reporting in Human-Computer Interactive Perspective

ERIC Educational Resources Information Center

Wang, Dong; Chen, Yujing; Xu, Jing

2017-01-01

Handling and analyzing to web financial data is becoming a challenge issue in knowledge management and education to accounting practitioners. eXtensible Business Reporting Language (XBRL), which is a type of web financial reporting, describes and recognizes financial items by tagging metadata. The goal is to make it possible for financial reports…

Air Force FY 2000 Financial Reporting of Operating Materials and Supplies

DTIC Science & Technology

2001-07-05

AIR FORCE FY 2000 FINANCIAL REPORTING OF OPERATING MATERIALS AND SUPPLIES Report No. D-2001-156 July 5...Covered (from... to) ("DD MON YYYY") Title and Subtitle Air Force FY 2000 Financial Reporting of Operating Materials and Supplies Contract or Grant...munitions assets. Objectives. The overall audit objective was to obtain information on the financial reporting of operating materials and supplies

Reporting of financial and non-financial conflicts of interest by authors of systematic reviews: a methodological survey

PubMed Central

Anouti, Sirine; Al-Gibbawi, Mounir; Abou-Jaoude, Elias A; Hasbani, Divina Justina; Guyatt, Gordon; Akl, Elie A

2016-01-01

Background Conflicts of interest may bias the findings of systematic reviews. The objective of this methodological survey was to assess the frequency and different types of conflicts of interest that authors of Cochrane and non-Cochrane systematic reviews report. Methods We searched for systematic reviews using the Cochrane Database of Systematic Reviews and Ovid MEDLINE (limited to the 119 Core Clinical Journals and the year 2015). We defined a conflict of interest disclosure as the reporting of whether a conflict of interest exists or not, and used a framework to classify conflicts of interest into individual (financial, professional and intellectual) and institutional (financial and advocatory) conflicts of interest. We conducted descriptive and regression analyses. Results Of the 200 systematic reviews, 194 (97%) reported authors' conflicts of interest disclosures, typically in the main document, and in a few cases either online (2%) or on request (5%). Of the 194 Cochrane and non-Cochrane reviews, 49% and 33%, respectively, had at least one author reporting any type of conflict of interest (p=0.023). Institutional conflicts of interest were less frequently reported than individual conflicts of interest, and Cochrane reviews were more likely to report individual intellectual conflicts of interest compared with non-Cochrane reviews (19% and 5%, respectively, p=0.004). Regression analyses showed a positive association between reporting of conflicts of interest (at least one type of conflict of interest, individual financial conflict of interest, institutional financial conflict of interest) and journal impact factor and between reporting individual financial conflicts of interest and pharmacological versus non-pharmacological intervention. Conclusions Although close to half of the published systematic reviews report that authors (typically many) have conflicts of interest, more than half report that they do not. Authors reported individual conflicts of interest

36 CFR 64.15 - Financial reporting requirements and reimbursements.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 1 2010-07-01 2010-07-01 false Financial reporting requirements and reimbursements. 64.15 Section 64.15 Parks, Forests, and Public Property NATIONAL PARK SERVICE... RIGHTS-OF-WAY § 64.15 Financial reporting requirements and reimbursements. Payments to applicants will...

36 CFR 64.15 - Financial reporting requirements and reimbursements.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 36 Parks, Forests, and Public Property 1 2011-07-01 2011-07-01 false Financial reporting requirements and reimbursements. 64.15 Section 64.15 Parks, Forests, and Public Property NATIONAL PARK SERVICE... RIGHTS-OF-WAY § 64.15 Financial reporting requirements and reimbursements. Payments to applicants will...

49 CFR 19.52 - Financial reporting.

Code of Federal Regulations, 2013 CFR

2013-10-01

... or SF-269A, Financial Status Report. (i) Each Federal awarding agency shall require recipients to use... awarding agency requires accrual information and the recipient's accounting records are not normally kept... the Federal awarding agency upon request of the recipient. (2) SF-272, Report of Federal Cash...

49 CFR 19.52 - Financial reporting.

Code of Federal Regulations, 2012 CFR

2012-10-01

... or SF-269A, Financial Status Report. (i) Each Federal awarding agency shall require recipients to use... awarding agency requires accrual information and the recipient's accounting records are not normally kept... the Federal awarding agency upon request of the recipient. (2) SF-272, Report of Federal Cash...

22 CFR 518.52 - Financial reporting.

Code of Federal Regulations, 2012 CFR

2012-04-01

... or SF-269A, Financial Status Report. (i) Each Federal awarding agency shall require recipients to use... awarding agency requires accrual information and the recipient's accounting records are not normally kept... the Federal awarding agency upon request of the recipient. (2) SF-272, Report of Federal Cash...

22 CFR 518.52 - Financial reporting.

Code of Federal Regulations, 2013 CFR

2013-04-01

... or SF-269A, Financial Status Report. (i) Each Federal awarding agency shall require recipients to use... awarding agency requires accrual information and the recipient's accounting records are not normally kept... the Federal awarding agency upon request of the recipient. (2) SF-272, Report of Federal Cash...

49 CFR 19.52 - Financial reporting.

Code of Federal Regulations, 2014 CFR

2014-10-01

... or SF-269A, Financial Status Report. (i) Each Federal awarding agency shall require recipients to use... awarding agency requires accrual information and the recipient's accounting records are not normally kept... the Federal awarding agency upon request of the recipient. (2) SF-272, Report of Federal Cash...

22 CFR 518.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... or SF-269A, Financial Status Report. (i) Each Federal awarding agency shall require recipients to use... awarding agency requires accrual information and the recipient's accounting records are not normally kept... the Federal awarding agency upon request of the recipient. (2) SF-272, Report of Federal Cash...

Computerized Financial Reporting Based on GAAP.

ERIC Educational Resources Information Center

Tikkanen, Stan; Liljeberg, Burt

1983-01-01

Describes the statewide computerized system developed in Minnesota following the 1976 enactment of the Uniform Financial Accounting and Reporting Standards (UFARS) law. UFARS includes provisions for an advisory council responsible for recommending accounting and reporting procedures, and seven data processing centers to serve all 560 Minnesota…

77 FR 9877 - Reporting of Specified Foreign Financial Assets; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-21

... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS). ACTION... the reporting of specified foreign financial assets. FOR FURTHER INFORMATION CONTACT: Joseph S.... List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. PART 1...

45 CFR 287.60 - Are there additional financial reporting and auditing requirements?

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 2 2010-10-01 2010-10-01 false Are there additional financial reporting and... there additional financial reporting and auditing requirements? (a) The reporting of expenditures are... comply with all laws, regulations, and Departmental policies that govern submission of financial reports...

45 CFR 287.60 - Are there additional financial reporting and auditing requirements?

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 2 2011-10-01 2011-10-01 false Are there additional financial reporting and... there additional financial reporting and auditing requirements? (a) The reporting of expenditures are... comply with all laws, regulations, and Departmental policies that govern submission of financial reports...

45 CFR 2543.52 - Financial reporting.

Code of Federal Regulations, 2012 CFR

2012-10-01

... recipients. (1) SF-269 or SF-269A, Financial Status Report. (i) Each Federal awarding agency shall require... the Federal awarding agency requires accrual information and the recipient's accounting records are... approved by the Federal awarding agency upon request of the recipient. (2) SF-272, Report of Federal Cash...

2 CFR 215.52 - Financial reporting.

Code of Federal Regulations, 2013 CFR

2013-01-01

... from recipients. (1) SF-269 or SF-269A, Financial Status Report. (i) Each Federal awarding agency shall... the Federal awarding agency requires accrual information and the recipient's accounting records are... approved by the Federal awarding agency upon request of the recipient. (2) SF-272, Report of Federal Cash...

45 CFR 2543.52 - Financial reporting.

Code of Federal Regulations, 2013 CFR

2013-10-01

... recipients. (1) SF-269 or SF-269A, Financial Status Report. (i) Each Federal awarding agency shall require... the Federal awarding agency requires accrual information and the recipient's accounting records are... approved by the Federal awarding agency upon request of the recipient. (2) SF-272, Report of Federal Cash...

Total Joint Arthroplasty Patients' Education on Financial Issues and Its Connection to Reported Out-of-Pocket Costs-A European Study.

PubMed

Copanitsanou, Panagiota; Valkeapää, Kirsi; Cabrera, Esther; Katajisto, Jouko; Leino-Kilpi, Helena; Sigurdardottir, Arun K; Unosson, Mitra; Zabalegui, Adelaida; Lemonidou, Chryssoula

2017-04-01

Total joint arthroplasty is accompanied by significant costs. In nursing, patient education on financial issues is considered important. Our purpose was to examine the possible association between the arthroplasty patients' financial knowledge and their out-of-pocket costs. Descriptive correlational study in five European countries. Patient data were collected preoperatively and at 6 months postoperatively, with structured, self-administered instruments, regarding their expected and received financial knowledge and out-of-pocket costs. There were 1,288 patients preoperatively, and 352 at 6 months. Patients' financial knowledge expectations were higher than knowledge received. Patients with high financial knowledge expectations and lack of fulfillment of these expectations had lowest costs. There is need to establish programs for improving the financial knowledge of patients. Patients with fulfilled expectations reported higher costs and may have followed and reported their costs in a more precise way. In the future, this association needs multimethod research. © 2016 Wiley Periodicals, Inc.

43 CFR 12.952 - Financial reporting.

Code of Federal Regulations, 2012 CFR

2012-10-01

..., Financial Status Report. (i) Each Federal awarding agency will require recipients to use either the SF-269... awarding agency upon request by the recipient. (2) SF-272, Report of Federal Cash Transactions. (i) When funds are advanced to recipients, the Federal awarding agency shall require each recipient to submit the...

43 CFR 12.952 - Financial reporting.

Code of Federal Regulations, 2013 CFR

2013-10-01

..., Financial Status Report. (i) Each Federal awarding agency will require recipients to use either the SF-269... awarding agency upon request by the recipient. (2) SF-272, Report of Federal Cash Transactions. (i) When funds are advanced to recipients, the Federal awarding agency shall require each recipient to submit the...

10 CFR 600.341 - Monitoring and reporting program and financial performance.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Monitoring and reporting program and financial performance. 600.341 Section 600.341 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL... Organizations Post-Award Requirements § 600.341 Monitoring and reporting program and financial performance. (a...

Reporting of financial and non-financial conflicts of interest by authors of systematic reviews: a methodological survey.

PubMed

Hakoum, Maram B; Anouti, Sirine; Al-Gibbawi, Mounir; Abou-Jaoude, Elias A; Hasbani, Divina Justina; Lopes, Luciane Cruz; Agarwal, Arnav; Guyatt, Gordon; Akl, Elie A

2016-08-10

Conflicts of interest may bias the findings of systematic reviews. The objective of this methodological survey was to assess the frequency and different types of conflicts of interest that authors of Cochrane and non-Cochrane systematic reviews report. We searched for systematic reviews using the Cochrane Database of Systematic Reviews and Ovid MEDLINE (limited to the 119 Core Clinical Journals and the year 2015). We defined a conflict of interest disclosure as the reporting of whether a conflict of interest exists or not, and used a framework to classify conflicts of interest into individual (financial, professional and intellectual) and institutional (financial and advocatory) conflicts of interest. We conducted descriptive and regression analyses. Of the 200 systematic reviews, 194 (97%) reported authors' conflicts of interest disclosures, typically in the main document, and in a few cases either online (2%) or on request (5%). Of the 194 Cochrane and non-Cochrane reviews, 49% and 33%, respectively, had at least one author reporting any type of conflict of interest (p=0.023). Institutional conflicts of interest were less frequently reported than individual conflicts of interest, and Cochrane reviews were more likely to report individual intellectual conflicts of interest compared with non-Cochrane reviews (19% and 5%, respectively, p=0.004). Regression analyses showed a positive association between reporting of conflicts of interest (at least one type of conflict of interest, individual financial conflict of interest, institutional financial conflict of interest) and journal impact factor and between reporting individual financial conflicts of interest and pharmacological versus non-pharmacological intervention. Although close to half of the published systematic reviews report that authors (typically many) have conflicts of interest, more than half report that they do not. Authors reported individual conflicts of interest more frequently than institutional and

Illinois Student Financial Aid, FY 1985. Report of the Illinois Student Financial Aid Survey.

ERIC Educational Resources Information Center

Illinois State Scholarship Commission, Deerfield.

The amounts, types, and sources of financial aid received by Illinois college students are reported, based on the 1985 Illinois Student Financial Aid Survey. Data are provided for 332,868 Illinois students attending 168 public and private colleges and universities. Included are a narrative discussion of the findings, including the growth and…

77 FR 22068 - Proposed Information Collection (Financial Status Report) Activity: Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-12

... (Financial Status Report) Activity: Comment Request AGENCY: Office of Management, Department of Veterans... techniques or the use of other forms of information technology. Title: Financial Status Report, VA Form 5655...: Claimants complete VA Form 5655 to report their financial status. VA uses the data collected to determine...

Contributions and Financial Reporting for the DoD Education Benefits Trust Fund

DTIC Science & Technology

1994-03-11

4 .» OFFICE OF THE INSPECTOR GENERAL CONTRIBUTIONS AND FINANCIAL REPORTING FOR THE DOD EDUCATION BENEFITS TRUST FUND Report No. 94-052 March...SUBJECT: Audit Report on Contributions and Financial Reporting for the DoD Education Benefits Trust Fund (Report No. 94-052) We are providing this final...Fund and financial reporting requirements relating to that fund for the DoD and the Department of Veterans Affairs. Comments on a draft of this report

Financial Management: Naval Ammunition Logistics Center Financial Reporting of Ammunition and Other Ordnance Assets in Operating Materials and Supplies for FY 2002

DTIC Science & Technology

2002-10-30

2002 Report Type N/A Dates Covered (from... to) - Title and Subtitle Financial Management: Naval Ammunition Logistics Center Financial Reporting of...October 30, 2002 Project No. D2001FJ –0179.001 Naval Ammunition Logistics Center Financial Reporting of Ammunition and Other Ordnance Assets in...it provides information concerning the financial reporting of ammunition and ordnance assets. Background. The audit was performed in support of

12 CFR 620.3 - Accuracy of reports and assessment of internal control over financial reporting.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Accuracy of reports and assessment of internal control over financial reporting. 620.3 Section 620.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO SHAREHOLDERS General § 620.3 Accuracy of reports and assessment of internal control over financial reporting. (a)...

12 CFR 620.3 - Accuracy of reports and assessment of internal control over financial reporting.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Accuracy of reports and assessment of internal control over financial reporting. 620.3 Section 620.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO SHAREHOLDERS General § 620.3 Accuracy of reports and assessment of internal control over financial reporting. (a)...

12 CFR 620.3 - Accuracy of reports and assessment of internal control over financial reporting.

Code of Federal Regulations, 2013 CFR

2013-01-01

... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Accuracy of reports and assessment of internal control over financial reporting. 620.3 Section 620.3 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO SHAREHOLDERS General § 620.3 Accuracy of reports and assessment of internal control over financial reporting. (a)...

77 FR 9845 - Reporting of Specified Foreign Financial Assets; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-21

... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS). ACTION...), which were published in the Federal Register on Monday, December 19, 2011, relating to reporting of specified foreign financial assets. DATES: Effective Date: This correction is effective February 21, 2012...

17 CFR 31.13 - Financial reports of leverage transaction merchants.

Code of Federal Regulations, 2010 CFR

2010-04-01

... designated self-regulatory organization and conforms to minimum financial standards and related reporting requirements set by such designated self-regulatory organization in its bylaws, rules, regulations, or... true and exact copy of each financial report which it files with such designated self-regulatory...

Navy Financial Reporting of Government-Owned Materials Held by Commercial Shipyard Contractors

DTIC Science & Technology

2001-03-02

NAVY FINANCIAL REPORTING OF GOVERNMENT-OWNED MATERIALS HELD BY COMMERCIAL SHIPYARD CONTRACTORS Report No. D-2001-071...A Dates Covered (from... to) ("DD MON YYYY") Title and Subtitle Navy Financial Reporting of Government-Owned Materials Held by Commercial Shipyard... Financial Reporting of Government-Owned Materials Held by Commercial Shipyard Contractors Executive Summary Introduction. We performed this audit in

77 FR 9845 - Reporting of Specified Foreign Financial Assets; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-21

... Reporting of Specified Foreign Financial Assets; Correction AGENCY: Internal Revenue Service (IRS), Treasury...), which were published in the Federal Register on Monday, December 19, 2011, relating to the reporting of specified foreign financial assets. DATES: Effective date: This correction is effective February 21, 2012...

GASB's New Financial Reporting Model: Implementation Project for School Districts.

ERIC Educational Resources Information Center

Bean, David; Glick, Paul

1999-01-01

In June 1999, the Governmental Accounting Standards Board (GASB) issued its statement on the structure of the basic financial reporting model for state and local governments. Explains the new financial reporting model and reviews the implementation issues that school districts will need to address. (MLF)

Why a Letter of Transmittal Should Accompany Annual Financial Reports.

ERIC Educational Resources Information Center

Phipps, Bill W.

1986-01-01

Explains the importance of comprehensive annual financial reports, including introductory, financial, and statistical sections. Advises school districts to pay special attention to the letter of transmittal, which should provide information on services, financial highlights, economic forecasting, accounting principles used, and other pertinent…

Reporting and Disclosing Intragovernmental Transactions for the FY 1997 DOD Consolidated Financial Statements.

DTIC Science & Technology

1998-09-21

This report discusses the reporting and disclosing of intragovernmental transactions on FY 1997 DoD Component and FY 1997 DoD Consolidated Financial Statements . The...comply with the law, DoD prepared financial statements for the 16 reporting entities to be included in the FY 1997 DoD Consolidated Financial Statements . The...Consolidated Financial Statement. The overall audit objective was to determine whether the FY 1997 DoD Consolidated Financial Statements were presented

31 CFR 501.604 - Reports by U.S. financial institutions on rejected funds transfers.

Code of Federal Regulations, 2010 CFR

2010-07-01

... REPORTING, PROCEDURES AND PENALTIES REGULATIONS Reports § 501.604 Reports by U.S. financial institutions on rejected funds transfers. (a) Who must report. Any financial institution that rejects a funds transfer... institution, domestic bank, financial institution or U.S. financial institution, as those terms are defined in...

Airport Economics: Management Control Financial Reporting Systems

NASA Technical Reports Server (NTRS)

Buchbinder, A.

1972-01-01

The development of management control financial reporting systems for airport operation is discussed. The operation of the system to provide the reports required for determining the specific revenue producing facilities of airports is described. The organization of the cost reporting centers to show the types of information provided by the system is analyzed.

48 CFR 1845.7209-4 - Financial reports.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Financial reports. 1845.7209-4 Section 1845.7209-4 Federal Acquisition Regulations System NATIONAL AERONAUTICS AND SPACE... for all assigned contracts. Reports shall be accumulated, reviewed and distributed as required...

Financial Reporting Practices in Illinois Public Community Colleges.

ERIC Educational Resources Information Center

Skeadas, Gus J.

A study was conducted to determine how well Illinois' 38 community college districts satisfied the needs of board members, creditors, investors, and tax payers for financial information. A list of 38 financial reporting requirements was developed from the requirements of the Illinois Community College Board (ICCB) and guidelines from the Audits of…

2008-09 Financial Aid Report

ERIC Educational Resources Information Center

Nevada System of Higher Education, 2010

2010-01-01

The mission of the Nevada System of Higher Education (NSHE) is to provide higher education services to the citizens of the State at an excellent level of quality consistent with the state's resources. The information in this report is provided by the financial aid officers at each NSHE institution. Each fall, institutions submit a detailed…

Financial Report of Ontario Universities, 1993-94. Volume I - Universities.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto.

This report provides detailed financial information for provincially-assisted colleges and universities in Ontario (Canada) for the fiscal year ended April 30, 1994. It describes university accounting procedures, principles for reporting financial data, and definitions. Nine tables provide summary information on revenue, expenses, fund balances,…

Year in Review: ASBO's Certificate of Excellence in Financial Reporting.

ERIC Educational Resources Information Center

Gatti, Bernard F.

1995-01-01

Describes the Association of School Business Officials' (ASBO's) Certificate of Excellence for Financial Reporting review process for school district accounting and financial reporting. Describes the Self-Evaluation Worksheet revision, the panel of review members' guide, and highlights of program year 1994. Two figures are included. (LMI)

17 CFR 229.308T - (Item 308T) Internal control over financial reporting.

Code of Federal Regulations, 2010 CFR

2010-04-01

... over financial reporting. 229.308T Section 229.308T Commodity and Securities Exchanges SECURITIES AND... § 229.308T (Item 308T) Internal control over financial reporting. Note to Item 308T: This is a special... internal control over financial reporting. Provide a report of management on the registrant's internal...

Learning Financial Reports From Mixed Symbolic-Spatial Graphs

ERIC Educational Resources Information Center

Tanlamai, Uthai; Soongswang, Oranuj

2011-01-01

Mixed visuals of numbers and graphs are available in various financial reports that demonstrate the financial status and risks of a firm. GWN (graphs with numbers) and TWG (table of numbers with graphs) were used as two alternative visuals derived from the actual data of two large public companies, one from food manufacturing industry (food) and…

The Manager's Role in Financial Reporting: A Risk Consultant's Perspective

ERIC Educational Resources Information Center

Bell, Reginald L.

2007-01-01

This article presents an interview with Ray Gonzalez, a risk consultant at Deloitte & Touche LLP, in Houston, Texas, about the financial reporting responsibilities of top, middle, and frontline managers in large and medium-size firms. This interview spotlights the necessity for timely and accurate reporting of financial information relating to…

41 CFR 105-72.602 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false Financial reporting. 105-72.602 Section 105-72.602 Public Contracts and Property Management Federal Property Management... report the status of funds for all nonconstruction projects or programs. A Federal awarding agency may...

41 CFR 105-71.141 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false Financial reporting. 105-71.141 Section 105-71.141 Public Contracts and Property Management Federal Property Management... agencies may provide computer outputs to grantees to expedite or contribute to the accuracy of reporting...

The use of fund accounting and the need for single fund reporting by institutional healthcare providers. Principles and Practices Board Statement No. 8. Healthcare Financial Management Association.

PubMed

1986-06-01

For many years, hospitals and other institutional healthcare providers used fund accounting as a basis for presenting their financial statements. Recently, authoritative literature has placed less emphasis on separate fund reporting. This is evidenced by the reduction of fund classifications specified in the literature. This trend seems to follow the recognition that institutional healthcare activities should be reported in a manner comparable to other businesses. The Principles and Practices Board (P&P Board) of the Healthcare Financial management Association believes that general purpose financial statements of institutional healthcare providers should be comparable to reporting by other businesses. That is, all assets, liabilities, and equity are presented in a single aggregated balance sheet without differentiation by fund. This form of presentation, referred to in this statement as single fund reporting, should be used by all institutional healthcare providers including those that are part of HMOs, universities, municipalities, and other larger entities when separate reports of the provider are issued. The P&P Board is studying other significant issues concerning the reporting of revenues and components of equity and changes therein. The conclusion in this statement can be implemented even though conclusions on these related subjects are not yet complete. The P&P Board recognizes that certain circumstances may require detailed records and reports for special purposes. This statement deals only with those general purpose financial statements on which an independent accountant's opinion is expressed.

40 CFR 35.6670 - Financial reports.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 40 Protection of Environment 1 2014-07-01 2014-07-01 false Financial reports. 35.6670 Section 35.6670 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GRANTS AND OTHER FEDERAL ASSISTANCE STATE AND LOCAL ASSISTANCE Cooperative Agreements and Superfund State Contracts for Superfund Response...

40 CFR 35.6670 - Financial reports.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Financial reports. 35.6670 Section 35.6670 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GRANTS AND OTHER FEDERAL ASSISTANCE STATE AND LOCAL ASSISTANCE Cooperative Agreements and Superfund State Contracts for Superfund Response...

5 CFR 2634.308 - Reporting periods and contents of public financial disclosure reports.

Code of Federal Regulations, 2010 CFR

2010-01-01

... financial disclosure reports. 2634.308 Section 2634.308 Administrative Personnel OFFICE OF GOVERNMENT ETHICS GOVERNMENT ETHICS EXECUTIVE BRANCH FINANCIAL DISCLOSURE, QUALIFIED TRUSTS, AND CERTIFICATES OF DIVESTITURE... standard form prescribed by the Office of Government Ethics consistent with subpart F of this part and in...

Self-reported financial barriers to care among patients with cardiovascular-related chronic conditions.

PubMed

Campbell, David J T; King-Shier, Kathryn; Hemmelgarn, Brenda R; Sanmartin, Claudia; Ronksley, Paul E; Weaver, Robert G; Tonelli, Marcello; Hennessy, Deirdre; Manns, Braden J

2014-05-01

People with chronic conditions who do not achieve therapeutic targets have a higher risk of adverse health outcomes. Failure to meet these targets may be due to a variety of barriers. This article examines self-reported financial barriers to health care among people with cardiovascular-related chronic conditions. A population-based survey was administered to western Canadians with cardiovascular-related chronic conditions (n = 1,849). Associations between self-reported financial barriers and statin use, the likelihood of stopping use of prescribed medications, and emergency department visits or hospitalizations were assessed. More than 10% respondents reported general financial barriers (12%) and lack of drug insurance (14%); 4% reported financial barriers to accessing medications. Emergency department visits or hospitalizations were 70% more likely among those reporting a general financial barrier. Those reporting a financial barrier to medications were 50% less likely to take statins and three times more likely to stop using prescribed medications. Individuals without drug insurance were nearly 30% less likely to take statins. In this population, self-reported financial barriers were associated with lower medication use and increased likelihood of emergency department visits or hospitalization.

29 CFR 403.5 - Terminal financial report.

Code of Federal Regulations, 2011 CFR

2011-07-01

... labor organization a terminal financial report with the Office of Labor-Management Standards, on Form LM... organization's fiscal year ending on the effective date of its loss of reporting identity, or the portion of the subordinate labor organization's fiscal year ending on the effective date of the termination of...

29 CFR 403.5 - Terminal financial report.

Code of Federal Regulations, 2010 CFR

2010-07-01

... labor organization a terminal financial report with the Office of Labor-Management Standards, on Form LM... organization's fiscal year ending on the effective date of its loss of reporting identity, or the portion of the subordinate labor organization's fiscal year ending on the effective date of the termination of...

Monthly Financial Reporting: Keeping the Community Informed.

ERIC Educational Resources Information Center

Weeks, Richard H.

1998-01-01

Accurate, timely, and concise monthly financial reporting is achieved through mastering statistics. A Grafton, Massachusetts school business manager's monthly presentation to the school committee is a composite of all the statistics he has reviewed during the previous month. This presentation reports where and how funds have been spent and…

Reducing Fraudulent Financial Reporting: An Expanded Role for Business Education in the 1990s.

ERIC Educational Resources Information Center

Urbancic, Frank R.

1988-01-01

The author reports findings of the National Commission on Fraudulent Financial Reporting concerning the role of business education in reducing fraud in financial reporting. Issues covered include teaching financial regulations, developing skills needed to detect fraud, teaching ethical values, and preparing faculty to teach about financial fraud.…

Oakton Community College Comprehensive Annual Financial Report, Fiscal Year Ended June 30, 1996.

ERIC Educational Resources Information Center

Hilquist, David E.

Consisting primarily of tables, this report provides financial data on Oakton Community College in Illinois for the fiscal year ending on June 30, 1996. This comprehensive annual financial report consists of an introductory section, financial section, statistical section, and special reports section. The introductory section includes a transmittal…

Does Your Annual Financial Report Conform?

ERIC Educational Resources Information Center

Foster, Charles W.

1977-01-01

Requirements for consideration of the Certificate of Conformance award sponsored by the Association of School Business Officials to encourage school districts to adopt and use generally accepted accounting and reporting principles for all funds used in the financial management of the school systems. (Author/MLF)

Annual Report 2008 -- Office of the Chief Financial Officer (OCFO)

DOE Office of Scientific and Technical Information (OSTI.GOV)

Fernandez, Jeffrey

2008-12-22

It is with great pleasure that I present to you the 2008 Chief Financial Officer's Annual Report. The data included in this report has been compiled from the Budget Office, the Controller, Procurement and Property Management and the Sponsored Projects Office. Also included are some financial comparisons with other DOE Laboratories and a glossary of commonly used acronyms.

Journal Vouchers for FY 2000 Department of the Navy General Fund Financial Reporting

DTIC Science & Technology

2001-05-16

JOURNAL VOUCHERS FOR FY 2000 DEPARTMENT OF THE NAVY GENERAL FUND FINANCIAL REPORTING Report No. D-2001-122...with the recommendations; however, all corrective actions were not complete for FY 2000 financial reporting . We have received updated information on...completed by June 30, 2001. Management at DFAS Kansas City identified financial reporting as an assessable unit. However, in the self-evaluation, DFAS

14 CFR 291.41 - Financial and statistical reporting-general.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Financial and statistical reporting-general. 291.41 Section 291.41 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... Rules § 291.41 Financial and statistical reporting—general. (a) Carriers providing cargo operations in...

14 CFR 291.41 - Financial and statistical reporting-general.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Financial and statistical reporting-general. 291.41 Section 291.41 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION... Rules § 291.41 Financial and statistical reporting—general. (a) Carriers providing cargo operations in...

FASB's ASU 2011-7 changes financial statement reporting requirements.

PubMed

Reinstein, Alan; Churyk, Natalie Tatiana

2012-02-01

FASB's new Accounting Standards Update 2011-07 will change how healthcare entities accumulate and report major portions of their financial statements, including patient revenues, net accounts receivables, and bad-debt expenses. Healthcare entities now must reclassify their provisions for bad debts associated with patient service revenue from an operating expense to a deduction from patient service revenue (net of contractual allowances and discounts). International Financial Reporting Standards do not require healthcare entities to comply with this new standard.

44 CFR 13.41 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 44 Emergency Management and Assistance 1 2011-10-01 2011-10-01 false Financial reporting. 13.41 Section 13.41 Emergency Management and Assistance FEDERAL EMERGENCY MANAGEMENT AGENCY, DEPARTMENT OF...) Federal agencies may provide computer outputs to grantees to expedite or contribute to the accuracy of...

Comparative Financial Statistics for Pennsylvania Community Colleges. Maury Overholt Report. Eleventh Annual Report.

ERIC Educational Resources Information Center

Overholt, Maurice C.

Prepared to assist Pennsylvania community colleges in analyzing their financial performance in relation to their peers, this report contains financial data for the years 1984-85 to 1991-92. Section I examines reimbursement requests for 1989-90 in terms of enrollments, operating reimbursements for operating and stipend expenses, and capital…

Comparative Financial Statistics for Pennsylvania Community Colleges. Maury Overholt Report. [Twelfth Annual Report.

ERIC Educational Resources Information Center

Knepp, Kay, Comp.

Prepared to assist Pennsylvania community colleges in analyzing their financial performance in relation to their peers, this report contains financial data for the years 1984-85 to 1992-93. Section I examines reimbursement requests for 1990-91 in terms of enrollments, operating reimbursements for operating and stipend expenses, and capital…

31 CFR 223.8 - Financial reports.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance: Treasury 2 2014-07-01 2014-07-01 false Financial reports. 223.8 Section 223.8 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE FISCAL SERVICE SURETY COMPANIES DOING BUSINESS WITH THE UNITED...

Comparative Financial Statistics for Pennsylvania Community Colleges. Maury Overholt Report. Fourteenth Annual Report.

ERIC Educational Resources Information Center

Pennsylvania State Commission for Community Colleges, Harrisburg.

Compiled to assist Pennsylvania community colleges in analyzing their financial performance in relation to their peers, this report contains financial and historical data for the 14 colleges in the state for fiscal year (FY) 1993-94 and projections for years 1994-95 and 1995-96. Section I provides tables detailing reimbursement requests for…

77 FR 13153 - Information Collection; NASA Contractor Financial Management Reports

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-05

..., [email protected] . SUPPLEMENTARY INFORMATION: I. Abstract The NASA Contractor Financial Management... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice 12-019] Information Collection; NASA Contractor Financial Management Reports AGENCY: National Aeronautics and Space Administration (NASA). ACTION...

77 FR 37699 - Notice of Proposed Information Collection: Comment Request OSHC Financial Reporting Form

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-22

... Information Collection: Comment Request OSHC Financial Reporting Form AGENCY: Office of Sustainable Housing... Challenge Planning Grant Program, require the financial reporting by grantees. This tracking of grantee... also lists the following information: Title of Proposal: OSHC Financial Reporting Form. OMB Control...

17 CFR 5.12 - Financial reports of retail foreign exchange dealers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 1 2011-04-01 2011-04-01 false Financial reports of retail foreign exchange dealers. 5.12 Section 5.12 Commodity and Securities Exchanges COMMODITY FUTURES TRADING COMMISSION OFF-EXCHANGE FOREIGN CURRENCY TRANSACTIONS § 5.12 Financial reports of retail foreign exchange...

Executive Financial Reporting: Seven Principles to Use in Developing Effective Reports.

ERIC Educational Resources Information Center

Jenkins, William A.; Fischer, Mary

1991-01-01

Higher education institution business officers need to follow principles of presentation, judgment, and measurement in developing effective executive financial reports. Principles include (1) keep the statement simple; (2) be consistent in reporting from year to year; (3) determine user needs and interests; (4) limit data; (5) provide trend lines;…

7 CFR 3019.52 - Financial reporting.

Code of Federal Regulations, 2012 CFR

2012-01-01

..., Financial Status Report. (i) Each Federal awarding agency shall require recipients to use the SF-269 or SF... at the completion of the agreement. (iv) The Federal awarding agency shall require recipients to... advanced to recipients the Federal awarding agency shall require each recipient to submit the SF-272 and...

7 CFR 3019.52 - Financial reporting.

Code of Federal Regulations, 2013 CFR

2013-01-01

..., Financial Status Report. (i) Each Federal awarding agency shall require recipients to use the SF-269 or SF... at the completion of the agreement. (iv) The Federal awarding agency shall require recipients to... advanced to recipients the Federal awarding agency shall require each recipient to submit the SF-272 and...

7 CFR 3019.52 - Financial reporting.

Code of Federal Regulations, 2014 CFR

2014-01-01

..., Financial Status Report. (i) Each Federal awarding agency shall require recipients to use the SF-269 or SF... at the completion of the agreement. (iv) The Federal awarding agency shall require recipients to... advanced to recipients the Federal awarding agency shall require each recipient to submit the SF-272 and...

7 CFR 3019.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

..., Financial Status Report. (i) Each Federal awarding agency shall require recipients to use the SF-269 or SF... at the completion of the agreement. (iv) The Federal awarding agency shall require recipients to... advanced to recipients the Federal awarding agency shall require each recipient to submit the SF-272 and...

A Comparative Analysis of Financial Reporting Models for Private and Public Sector Organizations.

DTIC Science & Technology

1995-12-01

The objective of this thesis was to describe and compare different existing and evolving financial reporting models used in both the public and...private sector. To accomplish the objective, this thesis identified the existing financial reporting models for private sector business organizations...private sector nonprofit organizations, and state and local governments, as well as the evolving financial reporting model for the federal government

Comparative Financial Statistics for Pennsylvania Community Colleges. Maury Overholt Report. Thirteenth Annual Report.

ERIC Educational Resources Information Center

Pennsylvania State Commission for Community Colleges, Harrisburg.

Compiled to assist Pennsylvania community colleges in analyzing their financial performance in relation to their peers, this report contains financial and historical data for the 14 colleges in the state for fiscal year (FY) 1992-93 and projections for FY 1993-94 and 1994-95. Section I examines reimbursement requests for 1992-93 in terms of…

77 FR 38141 - Proposed Collection; Comment Request for Iranian Financial Sanctions Regulations Report on...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-26

... for Iranian Financial Sanctions Regulations Report on Closure by U.S. Financial Institutions of... Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the Office of Foreign Assets... Financial Sanctions Regulations Report on Closure by U.S. Financial [[Page 38142

Adolescents' Financial Literacy: The Role of Financial Socialization Agents, Financial Experiences, and Money Attitudes in Shaping Financial Literacy among South Korean Youth

ERIC Educational Resources Information Center

Sohn, Sang-Hee; Joo, So-Hyun; Grable, John E.; Lee, Seonglim; Kim, Minjeung

2012-01-01

The purpose of this study was to test the relationships between financial socialization agents, financial experiences, money attitudes, demographic characteristics, and the financial literacy of Korean adolescents. Using the 2006 Korean National Financial Literacy Test Survey for Adolescents (N = 1185), a series of regression analyses were…

Financial Reporting of Department 97-Funded Property, Plant, and Equipment

DTIC Science & Technology

2001-01-31

consolidated financial statements . Our objective was to determine whether Department 97-funded property, plant, and equipment should be reported on the Military Department or Other Defense Organizations Financial Statements when the funds are allotted to the Military Departments. We also reviewed the coordination procedures at the accounting offices supporting specific Other Defense Organizations to determine how those offices were recording and reporting Department 97-funded property, plant, and

14 CFR 298.62 - Reporting of financial data.

Code of Federal Regulations, 2010 CFR

2010-01-01

... PROCEEDINGS) ECONOMIC REGULATIONS EXEMPTIONS FOR AIR TAXI AND COMMUTER AIR CARRIER OPERATIONS Reporting... used to report financial data for the overall or system operations of the carrier. At the option of the... services. This category shall include revenue derived from scheduled service operations, revenue derived...

14 CFR 298.62 - Reporting of financial data.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Reporting of financial data. 298.62 Section 298.62 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS EXEMPTIONS FOR AIR TAXI AND COMMUTER AIR CARRIER OPERATIONS Reporting...

Report: Audit of EPA’s Fiscal 2012 and 2011 Consolidated Financial Statements

EPA Pesticide Factsheets

Report #13-1-0054, November 15, 2012. In Oct 2011, EPA replaced the Integrated Financial Management System with a new system, Compass Financials (Compass), and we determined that Compass reporting and system limitations represented a material weakness.

29 CFR 95.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-07-01

... the status of funds for all nonconstruction projects or programs. DOL may, however, have the option of..., except that a final SF-269 or SF-269A shall be required at the completion of the project when the SF-270...) DOL shall determine the frequency of the Financial Status Report for each project or program...

Relevance of Perpetrator Identity to Reporting Elder Financial and Emotional Mistreatment.

PubMed

Acierno, Ron; Steedley, Mara; Hernandez-Tejada, Melba A; Frook, Gabrielle; Watkins, Jordan; Muzzy, Wendy

2018-04-01

The National Elder Mistreatment Study (NEMS) found that 5.2% of community older adults experienced financial abuse, and 4.6% experienced emotional mistreatment in the past year. Unfortunately, the majority of abuse was not reported to the authorities. This study investigated reasons for non-reporting. In all, 774 NEMS participants were surveyed 8 years later via telephone to assess past-year financial and emotional mistreatment, perpetrator status, and whether any of these episodes were reported to authorities. In total, 87.5% of financial abuse by family, friends, or acquaintances was not reported versus 33% of that perpetrated by strangers; for emotional mistreatment, 89.9% of that perpetrated by family, friends, and acquaintances was not reported, compared with 83.3% by strangers. Reasons for non-reporting of emotional abuse centered largely around with "not wanting publicity" and "not wanting to get the perpetrator in trouble," while no consistent reason emerged for failure to report stranger-perpetrated mistreatment.

Financial Reporting for Tennessee Public Colleges and Universities.

ERIC Educational Resources Information Center

Tennessee Higher Education Commission, Nashville.

This manual provides a framework for accounting practices, budgeting and reporting procedures for Tennessee public higher education institutions. Emphasis is placed on principles and procedures of accounting and financial reporting; the balance sheet; statement of changes in fund balances; statement of current funds revenues, expenditures, and…

Issues in Transnational Financial Reporting: A Linguistic Analysis.

ERIC Educational Resources Information Center

Archer, Simon; McLeay, Stuart

1991-01-01

Two issues related to transnational financial reporting are examined: (1) the extent to which the professional registers of accounting and finance in different countries exhibit semantic equivalence, and (2) strategies of communications that are adopted in transnational reporting when straightforward mappings cannot be performed. (14 references)…

34 CFR 74.52 - Financial reporting.

Code of Federal Regulations, 2011 CFR

2011-07-01

... funds for all nonconstruction projects or programs. The Secretary may not require the SF-269 or SF-269A... final SF-269 or SF-269A is required at the completion of the project when the SF-270 is used only for... determines the frequency of the Financial Status Report for each project or program, considering the size and...

Office of the Chief Financial Officer Annual Report 2009

DOE Office of Scientific and Technical Information (OSTI.GOV)

Fernandez, Jeffrey

2009-12-15

Presented is the 2009 Chief Financial Officer's Annual Report. The data included in this report has been compiled from the Budget Office, the Controller, Procurement and Property Management and the Sponsored Projects Office.

Financial Reporting Practices in Illinois Public Community Colleges.

ERIC Educational Resources Information Center

Skeadas, Gus J.

1986-01-01

Describes a study of the extent to which the audit reports of the 38 Illinois community college districts fulfill 30 financial reporting requirements specified by industry audit guides, state board requirements, and College and University Business Administration standards. Identifies the percentage of districts not complying with each requirement…

State of the Art of Proprietary Financial Reporting in the Department of the Navy.

DTIC Science & Technology

1996-12-01

statements for fiscal year 1996 and beyond. Proprietary financial reporting focuses on the creation, management, and use of all resources (assets) of...an organization, not just on expendable funds. This thesis provides a comprehensive overview of the state of the art of proprietary financial reporting in...comparison between Federal government and private sector financial reporting . An analysis of the form and content of the primary proprietary reports, the

The Medicare Cost Report and the limits of hospital accountability: improving financial accounting data.

PubMed

Kane, N M; Magnus, S A

2001-02-01

Health policy makers, legislators, providers, payers, and a broad range of other players in the health care market routinely seek information on hospital financial performance. Yet the data at their disposal are limited, especially since hospitals' audited financial statements--the "gold standard" in hospital financial reporting--are not publicly available in many states. As a result, the Medicare Cost Report (MCR), filed annually by most U.S. hospitals in order to receive payment for treating Medicare patients, has become the primary public source of hospital financial information. However, financial accounting elements in the MCR are unreliable, poorly defined, and lacking in critical detail. Comparative analyses of MCRs and matched, audited financial statements reveal long-standing problems with the MCR's data, including major differences in reported profits; variations in the reporting of both revenues and expenses; an absence of relevant details, such as charity care, bad debt, operating versus nonoperating income, and affiliate transactions; an inconsistent classification of changes in net assets; and a failure to provide cash flow statements. Because of these problems, MCR financial data give only a limited and often inaccurate picture of the financial position of hospitals. Audited financial statements provide a more complete perspective, enabling analysts to address important questions left unanswered by the MCR data. Regulatory action is needed to create a national database of financial information based upon audited statements.

GASB proposes new standards for financial reporting of postemployment benefits by state and local governments.

PubMed

Johnson, Karl D

2003-03-01

GASB has proposed new standards that will affect the way in which governments report postemployment health care benefits in audited external financial statements, resulting in more complete and transparent reporting by employers and plans and more relevant and useful information for the users of governmental financial reports. This article provides an overview of current financial reporting standards and practice, the financial reporting objectives of the project, the proposed measurement approach, noteworthy specific proposals, and the projected timetable for completion of the project and implementation of the new standards.

National Aeronautics and Space Administration: Leadership and Systems Needed to Effect Financial Management Improvements

DTIC Science & Technology

2002-03-20

financial reporting requirements-an unqualified opinion on its financial statements, no material internal control weaknesses, and financial management systems that are in substantial compliance the requirements of the Federal Financial Management Improvement Act (FFMIA). This implied that NASA not only could generate reliable information once a year for external financial reporting purposes but also could provide accurate, reliable information for day-today decision-making. In contrast with the unqualified or clean audit opinions of its previous

48 CFR 1852.245-73 - Financial reporting of NASA property in the custody of contractors.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Financial reporting of... CONTRACT CLAUSES Texts of Provisions and Clauses 1852.245-73 Financial reporting of NASA property in the custody of contractors. As prescribed in 1845.106-70(d), insert the following clause: Financial Reporting...

Comparative Financial Statistics for Pennsylvania Community Colleges. Maury Overholt Report.

ERIC Educational Resources Information Center

Pennsylvania State Commission for Community Colleges, Harrisburg.

Compiled to assist Pennsylvania community colleges in analyzing their financial performance in relation to their peers, this report contains financial and historical data for the 14 colleges in the state for fiscal years (FYs) 1984-85 to 1993-94. Section I examines reimbursement requests for 1991-92 in terms of enrollments, operating…

GASB and Its New Financial Reporting Model.

ERIC Educational Resources Information Center

Bean, David R.

1998-01-01

The Governmental Accounting Standards Board (GASB) recently crafted a new dual-perspective financial reporting model. In their tentative conclusions concerning model elements, the board started with the new management's discussion and analysis (MD&A) letter, continued with the new entrywide statements, and then moved to the more familiar…

48 CFR 1852.245-73 - Financial reporting of NASA property in the custody of contractors.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Financial reporting of NASA... CONTRACT CLAUSES Texts of Provisions and Clauses 1852.245-73 Financial reporting of NASA property in the custody of contractors. As prescribed in 1845.106-70(d), insert the following clause: Financial Reporting...

Financial Stress and Financial Counseling: Helping College Students

ERIC Educational Resources Information Center

Britt, Sonya L.; Canale, Anthony; Fernatt, Fred; Stutz, Kristen; Tibbetts, Racquel

2015-01-01

This study had two distinct purposes. First, to determine the predictors of financial stress among college students who sought free peer-based financial counseling from a large Midwestern university (N = 675). Secondly, to determine the effectiveness of the particular financial counseling center from a subsample of those who sought help (N = 97).…

Financial Hardship and Patient-Reported Outcomes after Hematopoietic Cell Transplantation.

PubMed

Abel, Gregory A; Albelda, Randy; Khera, Nandita; Hahn, Theresa; Salas Coronado, Diana Y; Odejide, Oreofe O; Bona, Kira; Tucker-Seeley, Reginald; Soiffer, Robert

2016-08-01

Although hematopoietic cell transplantation (HCT) is the only curative therapy for many advanced hematologic cancers, little is known about the financial hardship experienced by HCT patients nor the association of hardship with patient-reported outcomes. We mailed a 43-item survey to adult patients approximately 180 days after their first autologous or allogeneic HCT at 3 high-volume centers. We assessed decreases in household income; difficulty with HCT-related costs, such as need to relocate or travel; and 2 types of hardship: hardship_1 (reporting 1 or 2 of the following: dissatisfaction with present finances, difficulty meeting monthly bill payments, or not having enough money at the end of the month) and "hardship_2" (reporting all 3). Patient-reported stress was measured with the Perceived Stress Scale-4, and 7-point scales were provided for perceptions of overall quality of life (QOL) and health. In total, 325 of 499 surveys (65.1%) were received. The median days since HCT was 173; 47% underwent an allogeneic HCT, 60% were male, 51% were > 60 years old, and 92% were white. Overall, 46% reported income decline after HCT, 56% reported hardship_1, and 15% reported hardship_2. In multivariable models controlling for income, those reporting difficulty paying for HCT-related costs were more likely to report financial hardship (odds ratio, 6.9; 95% confidence interval, 3.8 to 12.3). Hardship_1 was associated with QOL below the median (odds ratio, 2.9; 95% confidence interval, 1.7 to 4.9), health status below the median (odds ratio, 2.2; 95% confidence interval, 1.3 to 3.6), and stress above the median (odds ratio, 2.1; 95% confidence interval, 1.3 to 3.5). In this sizable cohort of HCT patients, financial hardship was prevalent and associated with worse QOL and higher levels of perceived stress. Interventions to address patient financial hardship-especially those that ameliorate HCT-specific costs-are likely to improve patient-reported outcomes. Copyright © 2016

The AS (Administrative Sciences) Financial Reporting System: Some Experience on Prototyping and User Interaction.

DTIC Science & Technology

1986-03-27

RD-RI69 841 THE AS (ADMINISTRATIVE SCIENCES) FINANCIAL REPORTING i4 SYSTEN: SOME EXPERIE.. (U) NAVAL POSTGRADUATE SCHOOL MONTEREY CA R L BOOKER 27...Monterey, California * II LECp THESIS THE AS FINANCIAL REPORTING SYSTEM: SOME EXPERIENCE ON PROTOTYPING AND USER INTERACTION by Ronald L. Booker March...7ASK WORK UNIT ELEMENT NO. NO. NO ACCESSION NO ’ITITLE (Include Security Cassfication) THE AS FINANCIAL REPORTING SYSTEM: SOME EXPERIENCE ON PROTOTYPING

Army FY 1999 Financial Reporting of Conventional Ammunition

DTIC Science & Technology

2000-09-01

financial reporting of operating materials and supplies. This report discusses the Army reporting of conventional ammunition, which is a material part of the Army operating materials and supplies. In general, conventional ammunition consists of any item containing explosives. At $18.9 billion, conventional ammunition, reported as operating materials and supplies, represented 26 percent of the $72.3 billion in total assets that the Army reported and was the largest tangible asset amount on the balance sheet. Objectives. The overall objective of our audit was to obtain

Financial Hardship and Patient-Reported Outcomes after Hematopoietic Cell Transplantation

PubMed Central

Abel, Gregory A.; Albelda, Randy; Khera, Nandita; Hahn, Theresa; Salas Coronado, Diana Y.; Odejide, Oreofe O.; Bona, Kira; Tucker-Seeley, Reginald; Soiffer, Robert

2016-01-01

Although hematopoietic cell transplantation (HCT) is the only curative therapy for many advanced hematologic cancers, little is known about the financial hardship experienced by HCT patients, nor the association of hardship with patient-reported outcomes. We mailed a 43-item survey to adult patients approximately 180 days post first autologous or allogeneic HCT at three high-volume centers. We assessed decreases in household income, difficulty with HCT-related costs such as need to relocate or travel, and two types of hardship: “hardship_1” (reporting one or two of the following: dissatisfaction with present finances, difficulty meeting monthly bill payments, or not having enough money at the end of the month), and “hardship_2” (reporting all three). Patient-reported stress was measured with the Perceived Stress Scale (PSS-4), and seven-point scales were provided for perceptions of overall quality of life (QOL) and health. 325 of 499 surveys (65.1%) were received. The median days since HCT was 173; 47% underwent an allogeneic HCT, 60% were male, 51% were > 60 years old, and 92% were white. Overall, 46% reported income decline post-HCT, 56% reported “hardship_1” and 15% “hardship 2.” In multivariable models controlling for income, those reporting difficulty paying for HCT-related costs were more likely to report financial hardship (OR 6.9 [3.8, 12.3]). “Hardship_1” was associated with QOL below the median (OR 2.9 [1.7, 4.9]), health status below the median (OR 2.2 [1.3, 3.6]), and stress above the median (OR 2.1 [1.3, 3.5]). In this sizable cohort of HCT patients, financial hardship was prevalent, and associated with worse QOL and higher levels of perceived stress. Interventions to address patient financial hardship—especially those that ameliorate HCT-specific costs—are likely to improve patient-reported outcomes. PMID:27184627

Financial Accounting for Local and State School Systems: 2009 Edition. NCES 2009-325

ERIC Educational Resources Information Center

Allison, Gregory S.; Honegger, Steven D.; Johnson, Frank

2009-01-01

This handbook has been designed as the national standard for state and local education agencies to use in tracking and reporting financial data for school districts to use in preparing their comprehensive annual financial reports (CAFRs). The purpose of the handbook is to ensure that education fiscal data can be reported in a comprehensive manner.…

An analysis of the agreement between financial data between the Medicare Cost Report and the audited hospital financial statement.

PubMed

Chen, Li-Wu; Stoner, Julie; Makhanu, Catherine; Minikus, Kathy; Mueller, Keith J

2004-05-01

Very few studies have thoroughly examined the discrepancies between the financial information in the Medicare Cost Report (MCR) and that in the audited hospital financial statement (FS). Furthermore, this type of study has never been conducted for rural hospitals. In this policy brief, we present the findings from our study, which used statistical methods to examine the agreement between the MCR and the FS of a series of financial measures in rural hospitals. The results are expected to inform policy makers of the limitation inherent in using MCR data as the single source of data to examine the financial performance of rural hospitals.

Financial Report of Ontario Universities 1996-97. Volume I-Universities.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto.

This annual report presents 1996-97 financial information on 20 degree-granting universities and related institutions in Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the report, including university accounting procedures, the principles of fund accounting involved, and definitions…

Financial Reporting under GASB Statement No. 34 and ASBO International Certificate of Excellence Financial Reporting.

ERIC Educational Resources Information Center

Heinfeld, Gary

This guide presents a financial model that affects all governmental entities that issue financial statements in conformity with Generally Accepted Accounting Principles (GAAP). The model was prepared to provide school business officials specific examples of school system financial-statement presentations. The guide is divided into six chapters.…

76 FR 39155 - Agency Information Collection; Activity Under OMB Review; Report of Financial and Operating...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-05

... RITA 2008-0002] Agency Information Collection; Activity Under OMB Review; Report of Financial and... Desk Officer. SUPPLEMENTARY INFORMATION: OMB Approval No. 2138-0013 Title: Report of Financial and... obligated to provide the International Civil Aviation Organization with financial and statistical data on...

Report: EPA's Financial Oversight of Superfund State Contracts Needs Improvement

EPA Pesticide Factsheets

Report #16-P-0217, June 27, 2016. With improved financial oversight, the EPA may manage SSCs more effectively, report results more accurately, and increase the availability of funds for cleanups protecting public health.

Financial Reporting by Selected Defense Agencies of Government Property in the Custody of Contractors.

DTIC Science & Technology

1997-12-16

The Inspector General, DoD, has issued several reports regarding the inadequacy of financial reporting for Government property in the custody of...We also assessed management controls affecting the financial reporting of Government property, and we assessed compliance with applicable laws and regulations.

12 CFR Appendix A to Part 242 - Financial Activities for Purposes of Title I of the Dodd-Frank Act

Code of Federal Regulations, 2014 CFR

2014-01-01

... broker for purposes of the foregoing, in any state. (c) Providing financial, investment, or economic..., organizing, and managing a closed-end investment company; (ii) Furnishing general economic information and advice, general economic statistical forecasting services, and industry studies; (iii) Providing advice...

7 CFR 3560.308 - Annual financial reports.

Code of Federal Regulations, 2013 CFR

2013-01-01

... performance standards established in paragraph (c) of this section. Borrowers may use a CPA to prepare this..., once every two or three years. (3) If a third party requires it, the borrower may have a CPA prepare an... submit annual financial reports based on an engagement performed by a CPA must meet the following...

7 CFR 3560.308 - Annual financial reports.

Code of Federal Regulations, 2010 CFR

2010-01-01

... performance standards established in paragraph (c) of this section. Borrowers may use a CPA to prepare this..., once every two or three years. (3) If a third party requires it, the borrower may have a CPA prepare an... submit annual financial reports based on an engagement performed by a CPA must meet the following...

7 CFR 3560.308 - Annual financial reports.

Code of Federal Regulations, 2014 CFR

2014-01-01

... performance standards established in paragraph (c) of this section. Borrowers may use a CPA to prepare this..., once every two or three years. (3) If a third party requires it, the borrower may have a CPA prepare an... submit annual financial reports based on an engagement performed by a CPA must meet the following...

7 CFR 3560.308 - Annual financial reports.

Code of Federal Regulations, 2011 CFR

2011-01-01

... performance standards established in paragraph (c) of this section. Borrowers may use a CPA to prepare this..., once every two or three years. (3) If a third party requires it, the borrower may have a CPA prepare an... submit annual financial reports based on an engagement performed by a CPA must meet the following...

7 CFR 3560.308 - Annual financial reports.

Code of Federal Regulations, 2012 CFR

2012-01-01

... performance standards established in paragraph (c) of this section. Borrowers may use a CPA to prepare this..., once every two or three years. (3) If a third party requires it, the borrower may have a CPA prepare an... submit annual financial reports based on an engagement performed by a CPA must meet the following...

31 CFR 103.25 - Reports of transactions with foreign financial agencies.

Code of Federal Regulations, 2010 CFR

2010-07-01

... individually identifiable account information concerning a customer, as defined by the Right to Financial... the designated foreign financial agency or agencies and to any other party. (b) Information subject to... one or more of the following categories of information to be reported: (1) Checks or drafts, including...

77 FR 59206 - Notice of Submission of Proposed Information Collection to OMB; OSHC Financial Reporting Form

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-26

... Proposed Information Collection to OMB; OSHC Financial Reporting Form AGENCY: Office of the Chief... reporting by grantees. This tracking of grantee financial data is solely in regards to the HUD-OSHC SCI... Lists the Following Information: Title of Proposal: OSHC Financial Reporting Form. OMB Approval Number...

Financial Literacy and Long- and Short-Term Financial Behavior in Different Age Groups

ERIC Educational Resources Information Center

Henager, Robin; Cude, Brenda J.

2016-01-01

The purpose of this study was to examine the relationship between financial literacy and financial behaviors among various age groups. Financial literacy was measured in three ways: objective financial knowledge, subjective financial knowledge or confidence, and subjective financial management ability. The age groups were 18-24, 25-34, 35-44,…

Financial Report of Ontario Universities 1991-92, Volume I-Universities.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto.

This report provides financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the definitions…

Financial Report of Ontario Universities 1990-91, Volume I: Universities.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto.

This report provides financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the definitions…

31 CFR 103.24 - Reports of foreign financial accounts.

Code of Federal Regulations, 2010 CFR

2010-07-01

..., a bank, securities or other financial account in a foreign country shall report such relationship to the Commissioner of the Internal Revenue for each year in which such relationship exists, and shall provide such information as shall be specified in a reporting form prescribed by the Secretary to be filed...

Inventory of Student Financial Aid Programs, Phase I Report.

ERIC Educational Resources Information Center

Mathematica, Inc., Bethesda, MD.

This report summarizes information collected for the report "The Development of a Model to Study Alternative Student Aid Programs." The data deal with major public and private student financial aid systems. The various student aid programs investigated and the corresponding 1970 dollar availability and student participants are presented under the…

Financial Report of Ontario Universities 1995-96. Volume I - Universities.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto.

This report provides 1995-96 financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the…

Financial Report of Ontario Universities, 1992-93, Volume I-Universities.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto.

This report provides 1992-93 financial information on 21 degree granting universities and related institutions which receive grants from the provincial government of Ontario, Canada. The report first explains the general guidelines and reporting requirements used in compiling the information; the principles of fund accounting involved; and the…

Southwestern Power Administration Combined Financial Statements, 2006-2009

DOE Office of Scientific and Technical Information (OSTI.GOV)

None

2009-09-01

We have audited the accompanying combined balance sheets of the Southwestern Federal Power System (SWFPS), as of September 30, 2009, 2008, 2007, and 2006, and the related combined statements of revenues and expenses, changes in capitalization, and cash flows for the years then ended. As described in note 1(a), the combined financial statement presentation includes the hydroelectric generation functions of another Federal agency (hereinafter referred to as the generating agency), for which Southwestern Power Administration (Southwestern) markets and transmits power. These combined financial statements are the responsibility of the management of Southwestern and the generating agency. Our responsibility is tomore » express an opinion on these combined financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the combined financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Southwestern and the generating agency’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the combined financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall combined financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the combined financial statements referred to above present fairly, in all material respects, the respective financial position of the Southwestern Federal

Financial Report of the Ontario Universities, 2001-02. Volume I: Universities.

ERIC Educational Resources Information Center

Council of Ontario Universities, Toronto.

This report contains detailed financial information that provides financial accountability to the Province of Ontario, Canada, for funds received by the 42 provincially assisted universities and colleges during the 2001-2002 fiscal year. It is the latest in an annual series that dates back more than 25 years. This volume contains information on…

12 CFR 998.1 - Purpose.

Code of Federal Regulations, 2010 CFR

2010-01-01

... institutions who raise funds in the global debt markets. ... EQUITY SECURITIES § 998.1 Purpose. The purposes of this part are to enhance the quality of the financial... disclosures from Bank to Bank, to provide a greater degree of transparency regarding the financial condition...

Financial Report: Fiscal Year Ended June 30, 1979.

ERIC Educational Resources Information Center

Hendrick, Georgina; And Others

Using the Western Interstate Commission on Higher Education (WICHE) program classification structure, this four-part report presents fiscal year 1978-79 financial data for Connecticut's regional community colleges. Part A examines general fund expenditures in the areas of personal services, equipment, loans to college students, work study…

Do agreements between adolescent and parent reports on family socioeconomic status vary with household financial stress?

PubMed

Pu, Christy; Huang, Nicole; Chou, Yiing-Jenq

2011-04-19

Many studies compared the degree of concordance between adolescents' and parents' reports on family socioeconomic status (SES). However, none of these studies analyzed whether the degree of concordance varies by different levels of household financial stress. This research examines whether the degree of concordance between adolescents' and parent reports for the three traditional SES measures (parental education, parental occupation and household income) varied with parent-reported household financial stress and relative standard of living. 2,593 adolescents with a mean age of 13 years, and one of their corresponding parents from the Taiwan Longitudinal Youth Project conducted in 2000 were analyzed. Consistency of adolescents' and parents' reports on parental educational attainment, parental occupation and household income were examined by parent-reported household financial stress and relative standard of living. Parent-reported SES variables are closely associated with family financial stress. For all levels of household financial stress, the degree of concordance between adolescent's and parent's reports are highest for parental education (κ ranging from 0.87 to 0.71) followed by parental occupation (κ ranging from 0.50 to 0.34) and household income (κ ranging from 0.43 to 0.31). Concordance for father's education and parental occupation decreases with higher parent-reported financial stress. This phenomenon was less significant for parent-reported relative standard of living. Though the agreement between adolescents' and parents' reports on the three SES measures is generally judged to be good in most cases, using adolescents reports for family SES may still be biased if analysis is not stratified by family financial stress.

17 CFR 1.18 - Records for and relating to financial reporting and monthly computation by futures commission...

Code of Federal Regulations, 2010 CFR

2010-04-01

... financial reporting and monthly computation by futures commission merchants and introducing brokers. 1.18... UNDER THE COMMODITY EXCHANGE ACT Minimum Financial and Related Reporting Requirements § 1.18 Records for and relating to financial reporting and monthly computation by futures commission merchants and...

17 CFR 1.18 - Records for and relating to financial reporting and monthly computation by futures commission...

Code of Federal Regulations, 2011 CFR

2011-04-01

... financial reporting and monthly computation by futures commission merchants and introducing brokers. 1.18... UNDER THE COMMODITY EXCHANGE ACT Minimum Financial and Related Reporting Requirements § 1.18 Records for and relating to financial reporting and monthly computation by futures commission merchants and...

20 CFR 641.879 - What are the financial and performance reporting requirements for recipients?

Code of Federal Regulations, 2011 CFR

2011-04-01

... instructions for the preparation of this report. (OAA § 503(f)(3)). (1) Financial data must be reported on an accrual basis, and cumulatively by funding year of appropriation. Financial data may also be required on... for the preparation of this report. (OAA § 508). (d) In addition to the data required to be submitted...

Environmental performance and financial report integrity: challenges for the mining sector in Indonesia

NASA Astrophysics Data System (ADS)

Mayangsari, S.

2018-01-01

This study investigates the influence of environmental performance on the financial report integrity. The statistics used were primary data from interviews with senior members of the mining sector regarding environmental issues, as well as secondary data using Financial Report 2016. The samples were listed mining companies with semester data. Questionnaires were used to measure their perceptions of the challenges concerning climate change faced by the mining sector. The results of this research show that regulatory interventions will be critical to environmental issues. This study employed KLD as a proxy for environmental performance, correlated with other variables regarding the integrity of disclosure. The outcome indicates that environmental issues will increase the integrity of financial reports.

Financial Services Industry

DTIC Science & Technology

2006-01-01

www.investopedia.com/features/industryhandbook/banking.asp Mishkin , F. & Eakins, S. (2003). Financial Markets + Institutions (4th ed.). Boston...purposes, participants interact in financial markets for securities, bonds, futures and options, utilizing financial intermediaries such as retail and...nations. U.S. participants, likewise, may also choose to participate in foreign financial institutions in order to gain access to or operate in

The Convergence between Self-reports and Observer Ratings of Financial Skills and Direct Assessment of Financial Capabilities in Patients with Schizophrenia: More Detail is Not Always Better

PubMed Central

Harvey, Philip D.; Stone, Laura; Lowenstein, David; Czaja, Sara J.; Heaton, Robert K.; Patterson, Thomas L

2013-01-01

Despite multiple lines of evidence suggesting that people with schizophrenia tend to overestimate their ability to perform everyday tasks such as money management, self-report methods are still widely used to assess functioning. In today’s technology driven financial world patients are faced with increasingly complex financial management tasks. To meet these challenges adequate financial skills are required. Thus, accurate assessments of these abilities are critical to decisions regarding a patient’s need for support such as a financial trustee. As part of the larger VALERO study, 195 patients with schizophrenia were asked to self-report their everyday financial skills (five common financial tasks) with the Independent Living Skills Survey (ILSS). They were also assessed with performance-based measures of neuro-cognition and functional capacity with a focus on financial skills. In addition, a friend, relative, or clinician informant was interviewed with the ILSS and a best estimate rating of functioning was generated. Scores on the performance-based measures of financial skills and neuropsychological tests were uncorrelated with self-reported financial activities. Interviewer and all informant judgments of financial abilities were also minimally correlated with performance on functional skills tests. Discrete financial skills appear to be challenging for clinicians to rate with accuracy without the use of direct assessments. Direct assessment of financial skills seems prudent when making determinations about the need for guardianship or other financial supervision. PMID:23537475

Differences in Students' Reading Comprehension of International Financial Reporting Standards: A South African Case

ERIC Educational Resources Information Center

Coetzee, Stephen A.; Janse van Rensburg, Cecile; Schmulian, Astrid

2016-01-01

This study explores differences in students' reading comprehension of International Financial Reporting Standards in a South African financial reporting class with a heterogeneous student cohort. Statistically significant differences were identified for prior academic performance, language of instruction, first language and enrolment in the…

Using Internet Resources in Teaching Financial Reporting and Analysis of Multinational Enterprises.

ERIC Educational Resources Information Center

Agami, Abdel M.

2003-01-01

Provides some sources of corporate financial information on the Internet and illustrates how to use these resources in teaching international business and, more specifically, financial reporting and analysis of multinational enterprises. Points out some of the advantages and limitations of these resources. (EV)

76 FR 10234 - Amendment to the Bank Secrecy Act Regulations-Reports of Foreign Financial Accounts

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-24

...FinCEN is issuing this final rule to amend the Bank Secrecy Act (BSA) regulations regarding reports of foreign financial accounts. The rule addresses the scope of the persons that are required to file reports of foreign financial accounts. The rule further specifies the types of accounts that are reportable, and provides filing relief in the form of exemptions for certain persons with signature or other authority over foreign financial accounts. Finally, the rule adopts provisions intended to prevent persons subject to the rule from avoiding their reporting requirement.

Financial Burden in Survivors of Childhood Cancer: A Report From the Childhood Cancer Survivor Study.

PubMed

Nipp, Ryan D; Kirchhoff, Anne C; Fair, Douglas; Rabin, Julia; Hyland, Kelly A; Kuhlthau, Karen; Perez, Giselle K; Robison, Leslie L; Armstrong, Gregory T; Nathan, Paul C; Oeffinger, Kevin C; Leisenring, Wendy M; Park, Elyse R

2017-10-20

Purpose Survivors of childhood cancer may experience financial burden as a result of health care costs, particularly because these patients often require long-term medical care. We sought to evaluate the prevalence of financial burden and identify associations between a higher percentage of income spent on out-of-pocket medical costs (≥ 10% of annual income) and issues related to financial burden (jeopardizing care or changing lifestyle) among survivors of childhood cancer and a sibling comparison group. Methods Between May 2011 and April 2012, we surveyed an age-stratified, random sample of survivors of childhood cancer and a sibling comparison group who were enrolled in the Childhood Cancer Survivor Study. Participants reported their household income, out-of-pocket medical costs, and issues related to financial burden (questions were adapted from national surveys on financial burden). Logistic regression identified associations between participant characteristics, a higher percentage of income spent on out-of-pocket medical costs, and financial burden, adjusting for potential confounders. Results Among 580 survivors of childhood cancer and 173 siblings, survivors of childhood cancer were more likely to have out-of-pocket medical costs ≥ 10% of annual income (10.0% v 2.9%; P < .001). Characteristics of the survivors of childhood cancer that were associated with a higher percentage of income spent on out-of-pocket costs included hospitalization in the past year (odds ratio [OR], 2.3; 95% CI, 1.1 to 4.9) and household income < $50,000 (OR, 5.5; 95% CI, 2.4 to 12.8). Among survivors of childhood cancer, a higher percentage of income spent on out-of-pocket medical costs was significantly associated with problems paying medical bills (OR, 8.9; 95% CI, 4.4 to 18.0); deferring care for a medical problem (OR, 3.0; 95% CI, 1.6 to 5.9); skipping a test, treatment, or follow-up (OR, 2.1; 95% CI, 1.1 to 4.0); and thoughts of filing for bankruptcy (OR, 6.6; 95% CI, 3.0 to

The convergence between self-reports and observer ratings of financial skills and direct assessment of financial capabilities in patients with schizophrenia: more detail is not always better.

PubMed

Harvey, Philip D; Stone, Laura; Lowenstein, David; Czaja, Sara J; Heaton, Robert K; Twamley, Elizabeth W; Patterson, Thomas L

2013-06-01

Despite multiple lines of evidence suggesting that people with schizophrenia tend to overestimate their ability to perform everyday tasks such as money management, self-report methods are still widely used to assess functioning. In today's technology driven financial world patients are faced with increasingly complex financial management tasks. To meet these challenges adequate financial skills are required. Thus, accurate assessments of these abilities are critical to decisions regarding a patient's need for support such as a financial trustee. As part of the larger VALERO study, 195 patients with schizophrenia were asked to self-report their everyday financial skills (five common financial tasks) with the Independent Living Skills Survey (ILSS). They were also assessed with performance-based measures of neuro-cognition and functional capacity with a focus on financial skills. In addition, a friend, relative, or clinician informant was interviewed with the ILSS and a best estimate rating of functioning was generated. Scores on the performance-based measures of financial skills and neuropsychological tests were uncorrelated with self-reported financial activities. Interviewer and all informant judgments of financial abilities were also minimally correlated with performance on functional skill tests. Discrete financial skills appear to be challenging for clinicians to rate with accuracy without the use of direct assessments. Direct assessment of financial skills seems prudent when making determinations about the need for guardianship or other financial supervision. Copyright © 2013 Elsevier B.V. All rights reserved.

Cost-to-Complete Estimates and Financial Reporting for the Management of the Iraq Relief and Reconstruction Fund

DTIC Science & Technology

2005-07-26

Audit Report Cost-to-Complete Estimates and Financial Reporting for the Management of the Iraq Relief and Reconstruction...Complete Estimates and Financial Reporting for the Management of the Iraq Relief and Reconstruction Fund 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c...RECONSTRUCTION MANAGEMENT OFFICE DIRECTOR, PROJECT AND CONTRACTING OFFICE SUBJECT: Cost-to-Complete Estimates and Financial Reporting for the Management of

5 CFR 2634.901 - Policies of confidential financial disclosure reporting.

Code of Federal Regulations, 2010 CFR

2010-01-01

.... (a) The confidential financial reporting system set forth in this subpart is designed to complement the public reporting system established by title I of the Act. High-level officials in the executive... efficient and honest operation of the Government that other, less senior, executive branch employees, whose...

Report: AUDIT OF EPA’S FISCAL 2000 FINANCIAL STATEMENTS

EPA Pesticide Factsheets

Report #2001-1-00107, Feb 28, 2001. We did not identify any material inconsistencies between the info presented in EPA’s financial statements and the info presented in EPA’s RSSI, Required Supplemental Information, and Management Discussion and Analysis.

FY16 Analysis report: Financial systems dependency on communications

DOE Office of Scientific and Technical Information (OSTI.GOV)

Beyeler, Walter E.

Within the Department of Homeland Security (DHS), the Office of Cyber and Infrastructure Analysis (OCIA)'s National Infrastructure Simulation and Analysis Center (NISAC) develops capabilities to support the DHS mission and the resilience of the Nation’s critical infrastructure. At Sandia National Laboratories, under DHS/OCIA direction, NISAC is developing models of financial sector dependence on communications. This capability is designed to improve DHS's ability to assess potential impacts of communication disruptions to major financial services and the effectiveness of possible mitigations. This report summarizes findings and recommendations from the application of that capability as part of the FY2016 NISAC program plan.

The Division III Financial Aid Reporting Process: Findings and Review Results, 2005-06 through 2008-09

ERIC Educational Resources Information Center

National Collegiate Athletic Association (NJ1), 2009

2009-01-01

This report marks the completion of the 2008-09 reporting cycle and the fourth year of the Division III Financial Aid Reporting Program. The report examines findings for all reporting institutions from each of the four reporting cycles, and details the outcomes of the Division III Financial Aid Committee's 2008-09 review process. Four calculations…

Self-reported financial burden and satisfaction with care among patients with cancer.

PubMed

Chino, Fumiko; Peppercorn, Jeffrey; Taylor, Donald H; Lu, Ying; Samsa, Gregory; Abernethy, Amy P; Zafar, S Yousuf

2014-04-01

Health care-related costs and satisfaction are compelling targets for quality improvement in cancer care delivery; however, little is known about how financial burden affects patient satisfaction. This was an observational, cross-sectional, survey-based study assessing patient-reported financial burden (FB). Eligible patients were ≥ 21 years with solid tumor malignancy and were receiving chemotherapy or hormonal therapy for ≥ 1 month. The Patient Satisfaction Questionnaire Short-Form assessed patient satisfaction with health care. Subjective FB related to cancer treatment was measured on a 5-point Likert scale. Of 174 participants (32% response rate), 47% reported significant/catastrophic FB. Participants reported highest satisfaction with interpersonal manner and lowest satisfaction with financial aspects of care. In adjusted analysis, high FB was negatively associated with general satisfaction (coefficient: -.29), satisfaction with technical quality (coefficient: -.26), and satisfaction with financial aspects of care (coefficient: -.62). Older age was associated with higher scores in all satisfaction subscales except patient-physician communication and financial aspects. Annual household income of <$20,000 was associated with lower satisfaction scores in all subscales except time spent with doctor. High FB was not associated with patient satisfaction scores for accessibility and convenience, communication, interpersonal manner, or time spent with doctor. FB is a potentially modifiable correlate of poor satisfaction with cancer care including general satisfaction and satisfaction with the technical quality of care. Addressing cancer-associated FB may lead to improved satisfaction, which in turn can influence adherence, outcomes, and quality of life.

Writing the Annual Financial Report at a Canadian Community Foundation

ERIC Educational Resources Information Center

Mittoo, Rakesh C.

2007-01-01

The corporate annual report is the chief document that is used to disseminate information about the financial performance and other issues pertaining to an organization. The report is typically divided into two sections: the front half with long narratives and photographs describing achievements, issues, and future goals; the second half…

12 CFR 741.6 - Financial and statistical and other reports.

Code of Federal Regulations, 2012 CFR

2012-01-01

... § 741.6 Financial and statistical and other reports. (a) Upon written notice from the Board, Regional... and other reports in accordance with the instructions in the notice. Credit unions with the capacity to do so must use NCUA's information management system to submit their data online. If a credit union...

State of Hawaii Department of Education Financial Report, July 1, 2003-June 30, 2004.

ERIC Educational Resources Information Center

State of Hawaii Department of Education, 2005

2005-01-01

This annual financial report of the Department of Education is prepared each year to inform interested persons of the total cost of public education in the state of Hawaii. The financial report provides both Operating and Capital Improvement Project fund information that is useful in presenting our educational system financing, expenditures and…

Report: Fiscal Years 2016 and 2015 Financial Statements for the Pesticide Registration Fund

EPA Pesticide Factsheets

Report #17-F-0365, August 14, 2017. Due to the material weakness in internal controls noted, the agency cannot provide reasonable assurance that financial data provided for the PRIA Fund accurately reflect the agency’s financial activities and balances.

Report: Fiscal Years 2015 and 2014 Financial Statements for the Pesticide Registration Fund

EPA Pesticide Factsheets

Report #17-F-0315, July 10, 2017. Due to the material weakness in internal controls noted, the agency cannot provide reasonable assurance that financial data provided for the PRIA Fund accurately reflect the agency’s financial activities and balances.

Financial Statement Audit Report of Rockingham Community College.

ERIC Educational Resources Information Center

Campbell, Ralph

This report presents the results of the Rockingham Community College financial statement audit for the fiscal year ending on June 30, 1998. Rockingham Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to…

Financial Statement Audit Report of Isothermal Community College.

ERIC Educational Resources Information Center

Campbell, Ralph

This report presents the results of the Isothermal Community College financial statement audit for the fiscal year ending on June 30, 1998. Isothermal Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to…

Report: Fiscal Years 2014 and 2013 Financial Statements for the Pesticide Registration Fund

EPA Pesticide Factsheets

Report #16-F-0323, Sept 22, 2016. Due to the material weakness in internal controls noted, EPA cannot provide reasonable assurance that financial data provided for the PRIA Fund for FY 2014 accurately reflect the agency’s financial activities and balances.

76 FR 23859 - Financial Management Service Proposed Collection of Information: CMIA Annual Report and Direct...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-28

... DEPARTMENT OF THE TREASURY Fiscal Service Financial Management Service Proposed Collection of Information: CMIA Annual Report and Direct Cost Claims AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and request for comments. SUMMARY: The Financial Management Service, as part of...

The role of non-financial performance measures in predicting hospital financial performance: the case of for-profit system hospitals.

PubMed

Vélez-González, Heltie; Pradhan, Rohit; Weech-Maldonado, Robert

2011-01-01

Non-financial measures have found increasing acceptance in the business world--however, their application in the health care industry remains limited. The purpose of this article is to understand the influence of non-financial measures (efficiency, productivity, and quality) on the financial performance of for-profit system hospitals. The sample consists of 499 for-profit system hospitals in the United States from 1999 to 2002. Data analyzed include the American Hospital Association's Annual Survey, Medicare Cost Reports, Joint Commission's quality scores, and the Centers for Medicare & Medicaid Services' Hospital Case Mix Index. Dependent variables consist of financial measures (operating and total margins), while independent variables include measures of efficiency, productivity, and quality. Our results suggest the influence of non-financial performance measures on financial performance; occupancy rate positively influences financial performance while greater labor intensity may have negative implications for financial performance. In addition, we show that quality positively influences financial performance thereby offering a potential business case for quality. This result has important managerial and policy implications as it may incentivize capital and human resource investments required to improve hospital quality of care.

Alaska Power Administration combined financial statements, schedules and supplemental reports, September 30, 1995 and 1994

DOE Office of Scientific and Technical Information (OSTI.GOV)

NONE

1995-12-31

This report presents the results of the independent certified public accountant`s audit of the Department of Energy`s Alaska Power Administration`s (Alaska) financial statements as of September 30, 1995. The auditors have expressed an unqualified opinion on the 1995 statements. Their reports on Alaska`s internal control structure and on compliance with laws and regulations are also provided. The Alaska Power Administration operates and maintains two hydroelectric projects that include five generator units, three power tunnels and penstocks, and over 88 miles of transmission line. Additional information about Alaska Power Administration is provided in the notes to the financial statements. The 1995more » financial statement audit was made under the provisions of the Inspector General Act (5 U.S.C. App.), as amended, the Chief Financial Officers (CFO) Act (31 U.S.C. 1500), and Office of Management and Budget implementing guidance to the CFO Act. The auditor`s work was conducted in accordance with generally accepted government auditing standards. To fulfill the audit responsibilities, the authors contracted with the independent public accounting firm of KPMG Peat Marwick (KPMG) to conduct the audit for us, subject to review. The auditor`s report on Alaska`s internal control structure disclosed no reportable conditions that could have a material effect on the financial statements. The auditor also considered the overview and performance measure data for completeness and material consistency with the basic financial statements, as noted in the internal control report. The auditor`s report on compliance with laws and regulations disclosed no instances of noncompliance by Alaska.« less

Report: State of Washington Water Pollution Control State Revolving Fund Financial Statements with Independent Auditor's Report, June 30, 2003

EPA Pesticide Factsheets

Report #2004-1-00067, May 26, 2004. The financial statements referred to in the first paragraph present fairly the financial position of the Washington Department of Ecology Water Pollution Control State Revolving Fund as of June 30, 2003.

Industry sponsorship and financial conflict of interest in the reporting of clinical trials in psychiatry.

PubMed

Perlis, Roy H; Perlis, Clifford S; Wu, Yelena; Hwang, Cindy; Joseph, Megan; Nierenberg, Andrew A

2005-10-01

Financial conflict of interest has been reported to be prevalent in clinical trials in general medicine and associated with a greater likelihood of reporting results favorable to the intervention being studied. The extent and implications of industry sponsorship and financial conflict of interest in psychiatric clinical trials have not been investigated, to the authors' knowledge. The authors examined funding source and author financial conflict of interest in all clinical trials published in the American Journal of Psychiatry, the Archives of General Psychiatry, the Journal of Clinical Psychopharmacology, and the Journal of Clinical Psychiatry between 2001 and 2003. Among 397 clinical trials identified, 239 (60%) reported receiving funding from a pharmaceutical company or other interested party, and 187 studies (47%) included at least one author with a reported financial conflict of interest. Among the 162 randomized, double-blind, placebo-controlled studies examined, those that reported conflict of interest were 4.9 times more likely to report positive results; this association was significant only among the subset of pharmaceutical industry-funded studies. Author conflict of interest appears to be prevalent among psychiatric clinical trials and to be associated with a greater likelihood of reporting a drug to be superior to placebo.

12 CFR 630.5 - Accuracy of reports and assessment of internal control over financial reporting.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Accuracy of reports and assessment of internal... CREDIT SYSTEM General § 630.5 Accuracy of reports and assessment of internal control over financial... information is true, accurate, and complete to the best of signatories' knowledge and belief. (d) Management...

Financial Statement Audit Report of Randolph Community College.

ERIC Educational Resources Information Center

Campbell, Ralph

This report presents the results of the Randolph Community College financial statement audit for the fiscal year ending on June 30, 1998. Randolph Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…

Financial Statement Audit Report of Pamlico Community College.

ERIC Educational Resources Information Center

Campbell, Ralph

This report presents the results of the Pamlico Community College financial statement audit for the fiscal year ending on June 30, 1998. Pamlico Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…

Financial Statement Audit Report of Halifax Community College.

ERIC Educational Resources Information Center

Campbell, Ralph

This report presents the results of the Halifax Community College financial statement audit for the fiscal year ending on June 30, 1998. Halifax Community College is a component of the State of North Carolina, thus the authority to audit is granted by Article 5A of G.S. 147. The accounts and operations of the institution were subject to audit…

E-Business Reporting: Towards a Global Standard for Financial Reporting Systems Using XBRL

ERIC Educational Resources Information Center

Long, Margaret J.

2013-01-01

Reporting systems can provide transparency into financial markets necessary for a sustainable, prosperous global economy. The most widely used global platform for exchanging electronic information about companies to regulatory bodies is XBRL. Standards for this platform are in the process of becoming legally harmonized, but not all countries are…

Self-reported depression and perceived financial burden among long-term rectal cancer survivors.

PubMed

Chongpison, Yuda; Hornbrook, Mark C; Harris, Robin B; Herrinton, Lisa J; Gerald, Joe K; Grant, Marcia; Bulkley, Joanna E; Wendel, Christopher S; Krouse, Robert S

2016-11-01

Types of surgery for rectal cancer (RC), including permanent ostomy (PO) or temporary ostomy followed by anastomosis (TO) or initial anastomosis (AN), can affect psychological and financial well-being during active treatment. However, these relationships have not been well studied among long-term survivors (≥5 years post-diagnosis). A mailed survey with 576 long-term RC survivors who were members of Kaiser Permanente was conducted in 2010-2011. Prevalence of current depression was ascertained using a score of ≤45.6 on the Short Form-12 version 2 mental component summary. Perceived financial burden was assessed using a Likert scale ranging from 0 (none) to 10 (severe). Regression analyses were used to measure associations after adjustment for covariates. The overall prevalence of depression was 24% among RC survivors with the highest prevalence among those with a history of PO (31%). The adjusted odds of depression among TO and AN survivors were lower than that among PO survivors, 0.42 (CI 95% 0.20-0.89) and 0.59 (CI 95% 0.37-0.93), respectively. Twenty-two percent perceived moderate-to-high current financial burden (≥4 points). PO survivors also reported higher mean financial burden than AN survivors (2.6 vs. 1.6, respectively; p = 0.002), but perceived burden comparably to TO survivors (2.3). Self-reported depression was associated with higher perceived financial burden (p < 0.001); surgical procedure history did not modify this relationship. Depression was reported frequently among these long-term RC survivors, particularly among PO survivors. Depression was associated with greater perception of financial burden. Screening for depression and assessing financial well-being might improve care among long-term RC survivors.Copyright © 2015 John Wiley & Sons, Ltd. Copyright © 2015 John Wiley & Sons, Ltd.

Self-reported Depression and Perceived Financial Burden among Long-Term Rectal Cancer Survivors

PubMed Central

Chongpison, Yuda; Hornbrook, Mark C.; Harris, Robin B.; Herrinton, Lisa J.; Gerald, Joe K.; Grant, Marcia; Bulkley, Joanna E.; Wendel, Christopher S.; Krouse, Robert S.

2015-01-01

Objectives Type of surgery for rectal cancer (RC), including permanent ostomy (PO), temporary ostomy followed by anastomosis (TO), or initial anastomosis (AN), can affect psychological and financial well-being during active treatment. However, this relationship has not been well-studied among long-term survivors (≥5 years post-diagnosis). Methods A mailed survey with 576 long-term RC survivors who were members of Kaiser Permanente was conducted in 2010–2011. Prevalence of current depression was ascertained using a score of ≤45.6 on the Short Form-12 version 2 mental component summary. Perceived financial burden was assessed using a Likert scale ranging from 0 (none) to 10 (severe). Regression analyses were used to measure associations after adjustment for covariates. Results The overall prevalence of depression was 24% among RC survivors with the highest prevalence among those with history of PO (31%). The adjusted odds of depression among TO and AN survivors was lower than among PO survivors, 0.42 (CI95% 0.20–0.89) and 0.59 (CI95% 0.37–0.93), respectively. Twenty two percent perceived moderate-to-high current financial burden (≥4 points). PO survivors also reported higher mean financial burden than AN survivors (2.6 vs. 1.6, respectively; p=0.002), but perceived burden comparably to TO survivors (2.3). Self-reported depression was associated with higher perceived financial burden (p<0.001); surgical procedure history did not modify this relationship. Conclusions Depression was reported frequently among these long-term RC survivors, particularly among PO survivors. Depression was associated with greater perception of financial burden. Screening for depression and assessing financial well-being might improve care among long-term RC survivors. PMID:26365584

7 CFR 550.19 - Purpose.

Code of Federal Regulations, 2010 CFR

2010-01-01

... GENERAL ADMINISTRATIVE POLICY FOR NON-ASSISTANCE COOPERATIVE AGREEMENTS Management of Agreements Financial Management § 550.19 Purpose. Sections 550.20 through 550.25 of this subpart prescribe standards for financial...

32 CFR 34.41 - Monitoring and reporting program and financial performance.

Code of Federal Regulations, 2014 CFR

2014-07-01

... organizations, or may include equivalent technical and financial reporting requirements that ensure reasonable oversight of the expenditure of appropriated funds. As a minimum, equivalent requirements must include: (a... portions of the reports shall provide summarized details on the status of resources (federal funds and non...

Waukesha County Technical College 1998 Comprehensive Annual Financial Report.

ERIC Educational Resources Information Center

Tessmann, Cary A.

Waukesha County Technical College (WCTC) is one of 16 institutions in the Wisconsin Technical College System. The college offers associate of applied science degree programs, technical diplomas and certificates, apprenticeship programs and other adult education services. This financial report covers fiscal year 1998 and is divided into four…

Presenting practice financial information.

PubMed

Webster, Lee Ann H

2007-01-01

Medical practice leadership teams, often consisting primarily of physicians with limited financial backgrounds, must make important business decisions and continuously monitor practice operations. In order to competently perform this duty, they need financial reports that are relevant and easy to understand. This article explores financial reporting and decision-making in a physician practice. It discusses reports and tools, such as ratios, graphs, and comparisons, that practices typically include in their reports. Because profitability and cash flow are often the most important financial considerations for physician practices, reports should generally focus on the impact of various activities and potential decisions upon these concerns. This article also provides communication tips for both those presenting practice financial information and those making the decisions. By communicating effectively, these leaders can best use financial information to improve decision-making and maximize financial performance.

Fraudulent Financial Reporting: Education's Response to a National Problem.

ERIC Educational Resources Information Center

Bayes, Paul E.; And Others

1993-01-01

Responses from 35 of 79 accounting-accredited business schools, 63 of 148 accredited in business only by the American Association of Collegiate Schools of Business (AACSB), and 88 of 205 non-AACSB accredited schools indicated minimal coverage of fraudulent financial reporting in course content. Accounting-accredited schools had greatest breadth of…

Are Survivors Who Report Cancer-Related Financial Problems More Likely to Forgo or Delay Medical Care?

PubMed Central

Kent, Erin E.; Forsythe, Laura P.; Yabroff, K. Robin; Weaver, Kathryn E.; de Moor, Janet S.; Rodriguez, Juan L.; Rowland, Julia H.

2015-01-01

BACKGROUND Financial problems caused by cancer and its treatment can substantially affect survivors and their families and create barriers to seeking health care. METHODS The authors identified cancer survivors diagnosed as adults (n = 1556) from the nationally representative 2010 National Health Interview Survey. Using multivariable logistic regression analyses, the authors report sociodemographic, clinical, and treatment-related factors associated with perceived cancer-related financial problems and the association between financial problems and forgoing or delaying health care because of cost. Adjusted percentages using the predictive marginals method are presented. RESULTS Cancer-related financial problems were reported by 31.8% (95% confidence interval, 29.3%–34.5%) of survivors. Factors found to be significantly associated with cancer-related financial problems in survivors included younger age at diagnosis, minority race/ethnicity, history of chemotherapy or radiation treatment, recurrence or multiple cancers, and shorter time from diagnosis. After adjustment for covariates, respondents who reported financial problems were more likely to report delaying (18.3% vs 7.4%) or forgoing overall medical care (13.8% vs 5.0%), prescription medications (14.2% vs 7.6%), dental care (19.8% vs 8.3%), eyeglasses (13.9% vs 5.8%), and mental health care (3.9% vs 1.6%) than their counterparts without financial problems (all P<.05). CONCLUSIONS Cancer-related financial problems are not only disproportionately represented in survivors who are younger, members of a minority group, and have a higher treatment burden, but may also contribute to survivors forgoing or delaying medical care after cancer. PMID:23907958

Are survivors who report cancer-related financial problems more likely to forgo or delay medical care?

PubMed

Kent, Erin E; Forsythe, Laura P; Yabroff, K Robin; Weaver, Kathryn E; de Moor, Janet S; Rodriguez, Juan L; Rowland, Julia H

2013-10-15

Financial problems caused by cancer and its treatment can substantially affect survivors and their families and create barriers to seeking health care. The authors identified cancer survivors diagnosed as adults (n=1556) from the nationally representative 2010 National Health Interview Survey. Using multivariable logistic regression analyses, the authors report sociodemographic, clinical, and treatment-related factors associated with perceived cancer-related financial problems and the association between financial problems and forgoing or delaying health care because of cost. Adjusted percentages using the predictive marginals method are presented. Cancer-related financial problems were reported by 31.8% (95% confidence interval, 29.3%-34.5%) of survivors. Factors found to be significantly associated with cancer-related financial problems in survivors included younger age at diagnosis, minority race/ethnicity, history of chemotherapy or radiation treatment, recurrence or multiple cancers, and shorter time from diagnosis. After adjustment for covariates, respondents who reported financial problems were more likely to report delaying (18.3% vs 7.4%) or forgoing overall medical care (13.8% vs 5.0%), prescription medications (14.2% vs 7.6%), dental care (19.8% vs 8.3%), eyeglasses (13.9% vs 5.8%), and mental health care (3.9% vs 1.6%) than their counterparts without financial problems (all P<.05). Cancer-related financial problems are not only disproportionately represented in survivors who are younger, members of a minority group, and have a higher treatment burden, but may also contribute to survivors forgoing or delaying medical care after cancer. Copyright © 2013 American Cancer Society.