Sample records for financial reporting systems

  1. 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

  2. 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

  3. 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

  4. 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.

  5. 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%).

  6. 24 CFR 990.310 - Purpose-General policy on financial management, monitoring and reporting.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Management Systems, Monitoring, and Reporting § 990.310 Purpose—General policy on financial management, monitoring and reporting. All PHA financial management systems, reporting, and monitoring of program... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Purpose-General policy on financial...

  7. 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.

  8. 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.

  9. Program Description: Financial Master File Processor-SWRL Financial System.

    ERIC Educational Resources Information Center

    Ideda, Masumi

    Computer routines designed to produce various management and accounting reports required by the Southwest Regional Laboratory's (SWRL) Financial System are described. Input data requirements and output report formats are presented together with a discussion of the Financial Master File updating capabilities of the system. This document should be…

  10. 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

  11. 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

  12. 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

  13. System Design of the SWRL Financial System.

    ERIC Educational Resources Information Center

    Ikeda, Masumi

    To produce various management and accounting reports in order to maintain control of SWRL (Southwest Regional Laboratory) operational and financial activities, a computer-based SWRL financial system was developed. The system design is outlined, and various types of system inputs described. The kinds of management and accounting reports generated…

  14. DOD Financial Management: Improved Documentation Needed to Support the Air Force’s Military Payroll and Meet Audit Readiness Goals

    DTIC Science & Technology

    2015-12-01

    balances to match Treasury balances. 19The financial reporting system collects and consolidates information for financial statement presentation...2The financial reporting system collects and consolidates information for financial statement presentation. 3Subsistence...efforts to achieve auditability of its financial statements , the Air Force in July 2014 asserted audit readiness for its Schedule of Budgetary

  15. 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.

  16. 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...

  17. 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...

  18. 45 CFR 92.20 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... with the financial reporting requirements of the grant or subgrant. (2) Accounting records. Grantees... 45 Public Welfare 1 2010-10-01 2010-10-01 false Standards for financial management systems. 92.20...-Award Requirements Financial Administration § 92.20 Standards for financial management systems. (a) A...

  19. 29 CFR 1470.20 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... in accordance with the financial reporting requirements of the grant or subgrant. (2) Accounting... 29 Labor 4 2010-07-01 2010-07-01 false Standards for financial management systems. 1470.20 Section... Post-Award Requirements Financial Administration § 1470.20 Standards for financial management systems...

  20. 77 FR 20871 - Audit and Financial Management Advisory (AFMAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-06

    ... Agency's financial management, including the financial reporting process, systems of internal controls... the meeting is to discuss the SBA's Financial Reporting, Audit Findings Remediation, Ongoing OIG... SMALL BUSINESS ADMINISTRATION Audit and Financial Management Advisory (AFMAC) AGENCY: U.S. Small...

  1. 14 CFR 152.303 - Financial management system.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 3 2011-01-01 2011-01-01 false Financial management system. 152.303... (CONTINUED) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.303 Financial management system. Each sponsor or planning agency shall establish and maintain a financial management system that...

  2. 14 CFR 152.303 - Financial management system.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Financial management system. 152.303... (CONTINUED) AIRPORTS AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.303 Financial management system. Each sponsor or planning agency shall establish and maintain a financial management system that...

  3. 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

  4. 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...

  5. 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...

  6. 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.

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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

  12. 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...

  13. 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...

  14. 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...

  15. 28 CFR 66.20 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... financial reporting requirements of the grant or subgrant. (2) Accounting records. Grantees and subgrantees... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Standards for financial management... Requirements Financial Administration § 66.20 Standards for financial management systems. (a) A State must...

  16. 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…

  17. Financial Management: Ordnance Accountability at Fleet Combat Training Center Atlantic (D-2003-084)

    DTIC Science & Technology

    2003-04-29

    13, 1994. This report is the third report in a series resulting from an audit of the financial reporting of operating materials and supplies. The first...report discusses the Naval Air System Command’s financial reporting of non-ordnance operating materials and supplies. The second report discusses...Navy efforts to improve the financial reporting of its conventional ordnance portion of operating materials and supplies and its conventional ordnance

  18. 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

  19. 15 CFR 24.20 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... financial reporting requirements of the grant or subgrant. (2) Accounting records. Grantees and subgrantees... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false Standards for financial management... Requirements Financial Administration § 24.20 Standards for financial management systems. (a) A State must...

  20. 45 CFR 602.20 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... financial reporting requirements of the grant or subgrant. (2) Accounting records. Grantees and subgrantees... 45 Public Welfare 3 2010-10-01 2010-10-01 false Standards for financial management systems. 602.20... GOVERNMENTS Post-Award Requirements § 602.20 Standards for financial management systems. (a) A State must...

  1. 14 CFR 1273.20 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... financial reporting requirements of the grant or subgrant. (2) Accounting records. Grantees and subgrantees... advances to the grantees. (c) An awarding agency may review the adequacy of the financial management system... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Standards for financial management systems...

  2. 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.…

  3. Financial and Managerial Accounting for Elementary and Secondary School Systems. Third Edition.

    ERIC Educational Resources Information Center

    Tidwell, Sam B.

    This book describes recent improvements in governmental accounting, auditing, and financial reporting for school business officials. Applications of financial accounting and reporting principles in typical transactions of school systems are illustrated by questions, cases, and problems at the end of each chapter. The first of the two sections,…

  4. 7 CFR 246.25 - Records and reports.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ..., Program or financial analysis, or an audit, that a State agency is not meeting the objectives set forth in..., information pertaining to financial operations, food delivery systems, food instrument issuance and redemption...) Financial and participation reports—(1) Monthly reports. (i) State agencies must submit financial and...

  5. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... planning, budgeting, and performance management process; (f) Develops and maintains an integrated agency accounting and financial management system, including an accounting system, and financial reporting and...— (a) Oversees all financial management activities relating to NRC's programs and operations and...

  6. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... planning, budgeting, and performance management process; (f) Develops and maintains an integrated agency accounting and financial management system, including an accounting system, and financial reporting and...— (a) Oversees all financial management activities relating to NRC's programs and operations and...

  7. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... planning, budgeting, and performance management process; (f) Develops and maintains an integrated agency accounting and financial management system, including an accounting system, and financial reporting and...— (a) Oversees all financial management activities relating to NRC's programs and operations and...

  8. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... planning, budgeting, and performance management process; (f) Develops and maintains an integrated agency accounting and financial management system, including an accounting system, and financial reporting and...— (a) Oversees all financial management activities relating to NRC's programs and operations and...

  9. Preliminary System Design of the SWRL Financial System.

    ERIC Educational Resources Information Center

    Ikeda, Masumi

    The preliminary system design of the computer-based Southwest Regional Laboratory's (SWRL) Financial System is outlined. The system is designed to produce various management and accounting reports needed to maintain control of SWRL operational and financial activities. Included in the document are descriptions of the various types of system…

  10. 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...

  11. 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...

  12. 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)...

  13. 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)...

  14. 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)...

  15. 10 CFR 600.220 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... financial reporting requirements of the grant or subgrant. (2) Accounting records. Grantees and subgrantees... 10 Energy 4 2010-01-01 2010-01-01 false Standards for financial management systems. 600.220 Section 600.220 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES...

  16. 78 FR 79412 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-30

    ... Defense Finance and Accounting Service proposes to alter a system of records, T7205, General Accounting and Finance System--Report Database for Financial Statements, in its inventory of record systems... transaction-driven financial statements in support of Defense Finance and Accounting Service financial mission...

  17. Global Combat Support System - Army Did Not Comply With Treasury and DoD Financial Reporting Requirements

    DTIC Science & Technology

    2014-09-03

    Compliance Validation: Logistics Modernization Program System Third Deployment—Selected Requirements,” July 2012 AAA Report No. A-2012-0090- FFM , “Audit... FFM , “General Fund Enterprise Business System— Federal Financial Management Improvement Act Compliance: Examination of Requirements Through Test Event...1.4.0,” September 2010 AAA Report No. A-2010-0220- FFM , “Examination of Federal Financial Management Improvement Act Compliance—Requirements

  18. Adult informal caregivers reporting financial burden in Hawaii, Kansas, and Washington: Results from the 2007 Behavioral Risk Factor Surveillance System.

    PubMed

    Kusano, Claudia T; Bouldin, Erin D; Anderson, Lynda A; McGuire, Lisa C; Salvail, Florentina R; Simmons, Katrina Wynkoop; Andresen, Elena M

    2011-10-01

    Given the unpaid nature of the work, informal caregiving can create a financial burden for caregivers. Little has been done to identify specific predictors of experiencing financial burden. This study investigated demographic and health factors comparing caregivers who reported having or not having financial burden. Data are derived from adult caregivers (N = 3,317) as part of the 2007 Behavioral Risk Factor Surveillance System in Hawaii, Kansas, and Washington. The adjusted odds ratios for reporting a financial burden were estimated for demographic and other risk factors. Caregivers who reported a financial burden were younger, had lower incomes, were more likely to be current smokers, have had a stroke, and rate their health as fair or poor compared to caregivers who did not report a financial burden. Caregivers who were younger (ages 18-34), resided with care recipients, spent 20-39 hours per week providing care, and reported having a disability were at a statistically significantly higher odds of reporting a financial burden. Given the current economic difficulties faced by many Americans, further insights into the perceived financial burdens experienced by informal caregivers as well as linkages to policy and programs designed to support caregivers are critical for public health professionals to address the expanding needs in states and communities. Published by Elsevier Inc.

  19. 48 CFR 2152.231-70 - Accounting and allowable cost.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Accounting and allowable... 2005) (a) Annual financial report. (1) The Contractor must prepare annually a financial report... have reviewed this financial report and, to the best of my knowledge and belief, attest that: 1. The...

  20. 48 CFR 2152.231-70 - Accounting and allowable cost.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Accounting and allowable... 2005) (a) Annual financial report. (1) The Contractor must prepare annually a financial report... have reviewed this financial report and, to the best of my knowledge and belief, attest that: 1. The...

  1. 48 CFR 2152.231-70 - Accounting and allowable cost.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Accounting and allowable... 2005) (a) Annual financial report. (1) The Contractor must prepare annually a financial report... have reviewed this financial report and, to the best of my knowledge and belief, attest that: 1. The...

  2. 48 CFR 2152.231-70 - Accounting and allowable cost.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Accounting and allowable... 2005) (a) Annual financial report. (1) The Contractor must prepare annually a financial report... have reviewed this financial report and, to the best of my knowledge and belief, attest that: 1. The...

  3. 75 FR 51150 - Notice of Solicitation of Public Comment on Consideration of Incorporating IFRS Into the...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-18

    ... reporting system for U.S. issuers? IV. Statutory Distribution Restrictions and Other Legal Standards Tied to... Solicitation of Public Comment on Consideration of Incorporating IFRS Into the Financial Reporting System for U...'') into the financial reporting system for U.S. issuers. These three topics, derived from the staff's Work...

  4. 10 CFR 1.31 - Office of the Chief Financial Officer.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... management policy including accounting principles and standards for the agency and provides policy guidance... accounting and financial management system, including an accounting system, and financial reporting and... 10 Energy 1 2010-01-01 2010-01-01 false Office of the Chief Financial Officer. 1.31 Section 1.31...

  5. 13 CFR 143.20 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... financial reporting requirements of the grant or subgrant. (2) Accounting records. Grantees and subgrantees... advances to the grantees. (c) An awarding agency may review the adequacy of the financial management system... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Standards for financial management...

  6. 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...

  7. Financial Report of the County Colleges of the State of New Jersey for the Fiscal Year Ended June 30, 1977.

    ERIC Educational Resources Information Center

    New Jersey State Dept. of Higher Education, Trenton. Office of Community Coll. Programs.

    Data from audited financial statements of the individual New Jersey county colleges, the institutional Cost Reporting System, and the Office of Facilities Planning and Construction comprise this report for the fiscal year ending June 1977. The report provides financial information and analytical narrative on enrollments and educational cost per…

  8. 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...

  9. 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.

  10. 76 FR 21902 - Privacy Act of 1974; Report of a New System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-19

    ... HHS contracting officers, vendor names, mailing addresses, phone numbers, financial account... Financial Resources (ASFR), Department of Health and Human Services (HHS). ACTION: Notice of New System of... all interfaces to financial, inventory, and other systems that HHS has or will employ. HCAS replaced...

  11. Report: Manchester Band of Pomo Indians Needs to Improve Its Financial Management System and Demonstrate Completion of Grant Work

    EPA Pesticide Factsheets

    Report #16-P-0320, September 21, 2016. The Manchester Band of Pomo Indians' inadequate financial management system, and shortfalls in completing grant tasks, resulted in all costs claimed being questioned.

  12. 7 CFR 2.28 - Chief Financial Officer.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... on internal accounting and administrative control systems submitted to the President and the Congress... system for the Department and component agencies, including financial reporting and internal controls... and for the development and reporting of cost information, the integration of accounting and budgeting...

  13. Financial burden is associated with worse health-related quality of life in adults with multiple endocrine neoplasia type 1.

    PubMed

    Peipert, Benjamin J; Goswami, Sneha; Helenowski, Irene; Yount, Susan E; Sturgeon, Cord

    2017-12-01

    Health-related quality of life and financial burden among patients with multiple endocrine neoplasia type 1 is poorly described. It is not known how financial burden influences health-related quality of life in this population. We hypothesized that the financial burden attributable to multiple endocrine neoplasia type 1 is associated with worse health-related quality of life. United States adults (≥18 years) with multiple endocrine neoplasia type 1 were recruited from the AMENSupport MEN online support group. Patient demographics, clinical characteristics, and financial burden were assessed via an online survey. The instrument Patient-Reported Outcomes Measurement Information System 29-item profile measure was used to assess health-related quality of life. Multivariable linear regression was used to identify significant variables in each Patient-Reported Outcomes Measurement Information System domain. Out of 1,378 members in AMENSupport, our survey link was accessed 449 times (33%). Of 153 US respondents who completed our survey, 84% reported financial burden attributable to multiple endocrine neoplasia type 1. The degree of financial burden had a linear relationship with worse health-related quality of life across all Patient-Reported Outcomes Measurement Information System domains (r = 0.36-0.55, P < .001); 63% reported experiencing ≥1 negative financial event(s). Borrowing money from friends/family (30%), unemployment (13%), and spending >$100/month out-of-pocket on prescription medications (46%) were associated consistently with impaired health-related quality of life (ß = 3.75-6.77, P < .05). Respondents were 3- and 34-times more likely to be unemployed and declare bankruptcy than the US population, respectively. This study characterizes the financial burden in patients with multiple endocrine neoplasia type 1. Individuals with multiple endocrine neoplasia type 1 report a high degree of financial burden, negative financial events, and unemployment. Each of these factors was associated with worse health-related quality of life. Copyright © 2017 Elsevier Inc. All rights reserved.

  14. North Dakota University System Annual Financial Report, Fiscal Year Ended June 30, 2007

    ERIC Educational Resources Information Center

    North Dakota University System, 2007

    2007-01-01

    This report provides financial data for the North Dakota University System (the "System") for the fiscal year ended June 30, 2007. The Management Discussion and Analysis; the Statement of Net Assets; the Statement of Revenues, Expenses, and Changes in Net Assets; and the Statement of Cash Flows provide information on the System as a…

  15. 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…

  16. Hospital financial performance: does IT governance make a difference?

    PubMed

    Burke, Darrell; Randeree, Ebrahim; Menachemi, Nir; Brooks, Robert G

    2008-01-01

    This study examined whether information technology (IT) governance, a term describing the decision authority and reporting structures of the chief information officer (CIO), is related to the financial performance of hospitals. The study was conducted using a combination of primary survey data regarding health care IT adoption and reporting structures of Florida acute care hospitals, with secondary data on hospital financial performance. Multiple regression models were used to evaluate the relationship of the 3 most commonly identified reporting structures. Outcome variables included measures of operating revenue and operating expense. All models controlled for overall IT adoption, ownership, membership in a hospital system, case mix, and hospital bed size. The results suggest that IT governance matters when it comes to hospital financial performance. Reporting to the chief financial officer brings positive outcomes; reporting to the chief executive officer has a mixed financial result; and reporting to the chief operating officer was not associated with discernible financial impact.

  17. 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…

  18. 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...

  19. Student Financial Aid. Schools' Experiences Using the National Student Loan Data System. Report to the Chairman, Subcommittee on Oversight and Investigations, Committee on Education and the Workforce, House of Representatives.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC. Health, Education, and Human Services Div.

    This report presents results of a survey of 600 postsecondary schools concerning their use of the National Student Loan Data System (NSLDS). NSLDS was developed to improve the quality and accessibility of student financial aid data, to reduce the burden on schools of administering the Department of Education's student financial aid programs, and…

  20. 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.…

  1. 17 CFR 1.15 - Risk assessment reporting requirements for futures commission merchants.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... FUTURES TRADING COMMISSION GENERAL REGULATIONS UNDER THE COMMODITY EXCHANGE ACT Minimum Financial and... office with which it files periodic financial reports by no later than April 30, 1995, provided that in...) Copies of the financial, operational, and risk management policies, procedures and systems maintained by...

  2. 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…

  3. 12 CFR 630.5 - 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. 630.5 Section 630.5 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO INVESTORS IN SYSTEMWIDE AND CONSOLIDATED BANK DEBT OBLIGATIONS OF THE FARM CREDIT SYSTEM General § 630.5 Accuracy of...

  4. 12 CFR 630.5 - 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. 630.5 Section 630.5 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO INVESTORS IN SYSTEMWIDE AND CONSOLIDATED BANK DEBT OBLIGATIONS OF THE FARM CREDIT SYSTEM General § 630.5 Accuracy of...

  5. A Management Study of the MCPS Accounting System and Certain Related Financial Services Functions. Final Report.

    ERIC Educational Resources Information Center

    Young (Arthur) and Co., Washington, DC.

    Several years ago, Montgomery County Public Schools (MCPS) began a Management Operations Review and Evaluation (MORE) of the entire school system, excluding school-based instruction. This MORE study is an evaluation of MCPS's current accounting system and certain related financial services functions within the Department of Financial Services. In…

  6. Proceedings of the Printing Resources Management Information Systems Cost and Financial Workshop (1st), held 28-29 October 1982, Washington, DC.

    DTIC Science & Technology

    1982-12-01

    FIRST PRINTING RESOURCES Final - MANAGEMENT INFORMATION SYSTEM (PRMIS) COST AND FINANCIAL WORKSHOP 6. PERFORMING ORG. REPORT NUMBER 7. AUTHOR(@) I...NPPS). Cost and Financial (C&F) is a subsystem of the proposed second Printing Resources Management Information System (PRMIS II). The objectives of the

  7. Quality in Student Financial Aid Programs. A New Approach.

    ERIC Educational Resources Information Center

    Fecso, Ronald S., Ed.

    This report of the Panel on Quality Improvement in Student Financial Aid Programs examines the quality control of federal student financial aid programs covered by Title IV of the Higher Education Act of 1965 and offers recommendations calling for sweeping revisions of the present system. The report explores: (1) the quality control practices…

  8. Previously Identified Deficiencies Not Corrected in the General Fund Enterprise Business System Program

    DTIC Science & Technology

    2011-06-15

    Army AAA Report No. A-2009-0226- FFM , “Examination of Federal Financial Management Improvement Act Compliance - Test Validation General Fund Enterprise...Business System Release 1.2,” September 30, 2009 AAA Report No. A-2009-0231- FFM , “General Fund Enterprise Business System - Federal Financial...Management Improvement Act Compliance Examination of Release 1.3 Functionality,” September 30, 2009 AAA Report No. A-2009-0232- FFM , “General Fund

  9. Global Spent Fuel Logistics Systems Study (GSFLS). Volume 3A. GSFLS technical analysis (appendix). Interim report

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

    Kriger, A.

    1978-01-31

    This report is a part of the interim report documentation for the Global Spent Fuel Logistics System (GSFLS) study. The technical and financial considerations underlying a global spent fuel logistics systems have been studied and are reported. The Pacific Basin is used as a model throughout this report; however the stated methodology and, in many cases, considerations and conclusions are applicable to other global regions. Spent fuel discharge profiles for Pacific Basin Countries were used to determine the technical systems requirements for alternative concepts. Functional analyses and flows were generated to define both system design requirements and logistics parameters. Amore » technology review was made to ascertain the state-of-the-art of relevant GSFLS technical systems. Modular GSFLS facility designs were developed using the information generated from the functional analysis and technology review. The modular facility designs were used as a basis for siting and cost estimates for various GSFLS alternatives. Various GSFLS concepts were analyzed from a financial and economic perspective in order to provide total concepts costs and ascertain financial and economic sensitivities to key GSFLS variations. Results of the study include quantification of GSFLS facility and hardware requirements; drawings of relevant GSFLS facility designs; system cost estimates; financial reports - including user service charges; and comparative analyses of various GSFLS alternatives.« less

  10. Medicare changes create accounting, reporting, and auditing problems. Task Force on Federal Health Care Legislation, American Institute of Certified Public Accountants.

    PubMed

    1984-11-01

    Hospital auditors and financial officers must adjust and react to the changing financial healthcare environment brought about by PPS. A close review of accounting systems, reporting methods, auditing procedures, and internal control systems should be made to determine that assets are safe-guarded and financial information is presented in conformity with GAAP. This article identified new problems and suggested solutions. Old tasks may no longer be necessary. For example, retroactive adjustments are not as important as they used to be. Estimates for capital and outpatient costs may continue to be required, but elaborate cost-finding techniques may no longer be necessary to estimate retroactive adjustments for reimbursable items. We recommend that prior to beginning an audit of a hospital's financial statements, each hospital's financial officers and its auditors discuss the possible accounting, reporting, and auditing implications as a result of PPS.

  11. 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...

  12. 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…

  13. Army Needs to Improve Controls and Audit Trails for the General Fund Enterprise Business System Acquire-to-Retire Business Process

    DTIC Science & Technology

    2013-09-13

    Event 1.4.4,” August 7, 2012 AAA Attestation Report A-2010-0187- FFM , “General Fund Enterprise Business System - Federal Financial Management...Improvement Act Compliance. Examination of Requirements Through Test Event 1.4.0,” September 14, 2010 AAA Audit Report A-2009-0232- FFM , “General Fund...September 30, 2009 AAA Audit Report A-2009-0231- FFM , “General Fund Enterprise Business System - Federal Financial Management Improvement Act

  14. Reporting of Navy Sponsor Owned Material Stored at the Naval Air Systems Command Activities

    DTIC Science & Technology

    2007-04-23

    Who Should Read This Report and Why? Navy personnel responsible for reporting the amount and value of Sponsor Owned Material stored at Navy facilities should read this report. It discusses the financial reporting and control of Sponsor Owned Material stored by Naval Air Systems Command activities. Background. The Department of the Navy reported $58.8 billion of Operating Materials and Supplies on its first quarter FY 2006 financial statements. This included a sub-category of supplies and materials termed Sponsor Owned Material. The Navy defines Sponsor

  15. Report: Fiscal 2005 and 2004 (restated) Financial Statements for the Pesticide Registration Fund

    EPA Pesticide Factsheets

    Report #2007-1-00002, January 9, 2007. EPA’s Washington Finance Center recorded adjusting and correcting entries for PRIA collections in the Integrated Financial Management System without adequately documenting the errors, corrections, or modifications.

  16. General Fund Enterprise Business System Did Not Provide Required Financial Information

    DTIC Science & Technology

    2012-03-26

    Management of the General Fund Enterprise Business System,” January 14, 2008 Army AAA Report No. A-2010-0187- FFM , “General Fund Enterprise Business System...A-2009-0232- FFM , “General Fund Enterprise Business System – Federal Financial Management Improvement Act Compliance, Examination of Releases...1.4.1, 1.4.2, 1.4.3, and 1.4.4 Requirements,” September 30, 2009 AAA Report No. A-2009-0231- FFM , “General Fund Enterprise Business System – Federal

  17. 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…

  18. DOD Financial Management: Actions Are Needed on Audit Issues Related to the Marine Corps 2012 Schedule of Budgetary Activity

    DTIC Science & Technology

    2015-07-01

    Requisitioning and Issue Procedures OIG Office of Inspector General OMB Office of Management and Budget QMD Quantitative Methods Division SABRS ...Reporting System ( SABRS )—and transactions recorded in the current year may be improperly recorded to appropriations not included in the Marine Corps...Accountability System (DCAS)55 to the Marine Corps’ SABRS general ledger system and through the Defense Departmental Reporting Systems (DDRS) to financial

  19. Service to the Nation, Strength for the Future. Fiscal Year 2013 United States Army Annual Financial Report

    DTIC Science & Technology

    2013-01-01

    implementing several internal monthly controls testing initiatives, and other similar accomplishments geared to achieving a full audit-ready financial report...existence and completeness of assets, internal controls, and other critical functions required to meet audit readiness goals. The Army is on-track...ensure the integrity of their reporting systems, programs, and operations. This section focuses on the Army’s system of internal controls to

  20. 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...

  1. Controls Over Army Real Property Financial Reporting

    DTIC Science & Technology

    2008-03-28

    Property Accountability System DUSD(I&E) Deputy Under Secretary of Defense (Installations and Environment) GAO Government Accountability Office GAAP ... depreciate real property, and pass financial data to the financial statements. The process should employ the same system functionality and monthly cutoff...acquisition cost of assets less accumulated depreciation on those assets. Real Property Responsibilities The U.S. Army Assistant Chief of Staff for

  2. 45 CFR 287.165 - What are the data collection and reporting requirements for Public Law 102-477 Tribes that...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Public Law 102-477. This system includes a program report, consisting of a narrative report, a statistical form, and a financial report. (1) The program report is required annually and submitted to BIA, as the lead Federal agency and shared with DHHS and DOL. (2) The financial report is submitted on a SF...

  3. 32 CFR 37.630 - Must I require a for-profit firm to use Federally approved indirect cost rates?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... an exception, the participant must accumulate and report the costs using an accounting system and... Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 37...

  4. Development of a Web-based financial application System

    NASA Astrophysics Data System (ADS)

    Hasan, M. R.; Ibrahimy, M. I.; Motakabber, S. M. A.; Ferdaus, M. M.; Khan, M. N. H.; Mostafa, M. G.

    2013-12-01

    The paper describes a technique to develop a web based financial system, following latest technology and business needs. In the development of web based application, the user friendliness and technology both are very important. It is used ASP .NET MVC 4 platform and SQL 2008 server for development of web based financial system. It shows the technique for the entry system and report monitoring of the application is user friendly. This paper also highlights the critical situations of development, which will help to develop the quality product.

  5. 32 CFR 37.680 - Must I require a participant to report when it enters into a subaward allowing a for-profit firm...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.680 Must I require a participant to report when it enters into a subaward allowing a... does not itself have to be reported again. Property ...

  6. 32 CFR 37.680 - Must I require a participant to report when it enters into a subaward allowing a for-profit firm...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.680 Must I require a participant to report when it enters into a subaward allowing a... does not itself have to be reported again. Property ...

  7. 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...

  8. The Three Rs of Education Finance Reform: Re-Thinking, Re-Tooling, and Re-Evaluating School-Site Information.

    ERIC Educational Resources Information Center

    Speakman, Sheree T.; And Others

    1997-01-01

    Examines the need for new financial reporting and analysis, starting with rethinking the school finance field, retooling the management information systems for school finance, and re-evaluating knowledge about school-site management, accounting, and reporting. Demonstrates a new reporting methodology, the Financial Analysis Model, that traces…

  9. 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)

  10. An information system to improve financial management, resource allocation and activity planning: evaluation results.

    PubMed

    Ruland, C M; Ravn, I H

    2001-01-01

    An important strategy for improving resource management and cost containment in health care is to develop information systems that assist hospital managers in financial management, resource allocation, and activity planning. A crucial part of such development is a rigorous evaluation to assess whether the system accomplishes it's intended goals. To evaluate CLASSICA, a Decision Support System (DSS), that assists nurse managers in financial management, resource allocation, staffing, and activity planning. Using a pre-post test design with control units, CLASSICA was evaluated in four test units. Baseline data and simultaneous parallel measures were collected prior to system implementation at test sites and control units. Using expense reports, staffing and financial statistics, surveys, interviews with nurse managers, and logs as data sources, CLASSICA was evaluated on: cost reduction, quality of management information; usefulness as decision support for improved financial management and decision-making; user satisfaction; and ease of use. Evaluation results showed a 41% reduction in expenditures for overtime and extra hours as compared to a 1.8% reduction in control units during the same time period. Users reported a significant improvement in management information; nurse managers stated that they had gained control over costs. The system helped them analyze the relationships between patient activity staffing, and cost of care. Users reported high satisfaction with the system, the information and decision support it provided, and its ease of use. These results suggest that CLASSICA is a DSS that successfully assists nurse managers in cost effective management of their units.

  11. National evaluation of the New Mexico client referral, ridership, and financial tracking (CRRAFT) system

    DOT National Transportation Integrated Search

    2005-07-29

    This final report describes the national evaluation of the New Mexico Client Referral, Ridership, and Financial Tracking (CRRAFT) System. The evaluation methodology assessed twelve hypotheses related to the expected outcomes of CRRAFT. To assess the ...

  12. Army Logistics Systems: Opportunities to Improve the Accuracy of the Army’s Major Equipment Item System

    DTIC Science & Technology

    1998-01-01

    consolidated financial statements of the federal government, we are reviewing the accuracy of data in the military services’ financial/logistical systems that are used to provide property, plant, and equipment information to the financial statements. The Army uses the Continuing Balance System-Expanded (CBSX) as its central logistics system for reporting the types, quantities, and location of equipment; monitoring the equipment readiness of its warfighting units; and filling equipment shortages in those units scheduled for mobilization. In addition,

  13. Derivative financial instruments and nonprofit health care providers.

    PubMed

    Stewart, Louis J; Owhoso, Vincent

    2004-01-01

    This article examines the extent of derivative financial instrument use among US nonprofit health systems and the impact of these financial instruments on their cash flows, reported operating results, and financial risks. Our examination is conducted through a case study of New Jersey hospitals and health systems. We review the existing literature on interest rate derivative instruments and US hospitals and health systems. This literature describes the design of these derivative financial instruments and the theoretical benefits of their use by large health care provider organizations. Our contribution to the literature is to provide an empirical evaluation of derivative financial instruments usage among a geographically limited sample of US nonprofit health systems. We reviewed the audited financial statements of the 49 community hospitals and multi-hospital health systems operating in the state of New Jersey. We found that 8 percent of New Jersey's nonprofit health providers utilized interest rate derivatives with an aggregate principle value of $229 million. These derivative users combine interest rate swaps and caps to lower the effective interest costs of their long-term debt while limiting their exposure to future interest rate increases. In addition, while derivative assets and liabilities have an immaterial balance sheet impact, derivative related gains and losses are a material component of their reported operating results. We also found that derivative usage among these four health systems was responsible for generating positive cash flows in the range of 1 percent to 2 percent of their total 2001 cash flows from operations. As a result of our admittedly limited samples we conclude that interest rate swaps and caps are effective risk management tools. However, we also found that while these derivative financial instruments are useful hedges against the risks of issuing long-term financing instruments, they also expose derivative users to credit, contract termination and interest rate volatility risks. In conclusion, we find that these financial instruments can also generate negative as well as positive cash flows and have both a positive and negative impact on reported operating results.

  14. Navy Enterprise Resource Planning System Does Not Comply With the Standard Financial Information Structure and U.S. Government Standard General Ledger

    DTIC Science & Technology

    2012-02-13

    Operations DCMO Deputy Chief Management Officer DDRS Defense Departmental Reporting System DFAS Defense Finance and Accounting Service ERP Enterprise...for your review and comment. The Navy approved deployment of the Navy Enterprise Resource Planning ( ERP ) System without ensuring it complied with the...Comments from the Deputy Assistant Secretary of the Navy (Financial Management and Comptroller, Office of Financial Operations) and the Navy ERP Program

  15. 10 CFR 603.675 - Reporting use of IPA for subawards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Reporting use of IPA for subawards. 603.675 Section 603.675 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603...

  16. ASBO's Certificate of Excellence in Financial Reporting by School Systems.

    ERIC Educational Resources Information Center

    Gatti, Bernard F.

    1989-01-01

    The Certificate of Excellence in Financial Reporting by Schools Program reached a high of 180 submissions for program year 1989. Describes technical developments, including a 90-minute videotape about the program, highlights of the previous year, and a summary of certain program specifics. (MLF)

  17. Building on a Foundation of Strength: Fiscal Year 2012 United States Army Annual Financial Report

    DTIC Science & Technology

    2012-01-01

    competency-based training in conjunction with the Army competency management system. Â Fellowships and experience-broadening interagency, international ...operations. This section focuses on the Army’s system of internal controls to comply with such laws as the Federal Financial Management Improvement Act...accurate financial information through efficient and effective internal controls. By having effective internal controls, the Army is able to improve

  18. Defense Departmental Reporting System-Budgetary Was Not Effectively Implemented for the Army General Fund

    DTIC Science & Technology

    2012-05-31

    or events. Unsupported journal vouchers increase the risk of materially misstated balances reported on the AGF financial statements. DFAS...with U.S. generally accepted accounting principles and that the Army automated systems did not support material amounts on the financial statements...files, abnormal balance detection , journal vouchers, and reconciliations between Army and OMB SF 133s and the Statements of Budgetary Resources

  19. 75 FR 25212 - Federal Advisory Committee; Defense Audit Advisory Committee (DAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-07

    ..., through the Under Secretary of Defense (Comptroller)/Chief Financial Officer, independent advice and recommendations on DoD financial management to include financial reporting processes, systems of internal controls... CONTACT: The Committee's Designated Federal Officer (DFO) is Sandra Gregory, Office of the Under Secretary...

  20. Financial Management in the Strategic Systems Project Office.

    DTIC Science & Technology

    SSPO, the largest program office in the Navy and in existence for over 20 years, has perfected time tested financial management procedures which may...serve as a model for the student of program management. This report presents an overview of the SSPO financial management concepts and general

  1. Out-of-pocket expenditure and financial protection in the Chilean health care system-A systematic review.

    PubMed

    Koch, Kira Johanna; Cid Pedraza, Camilo; Schmid, Andreas

    2017-05-01

    Protection against financial risk due to medical spending is an explicit health guarantee within Chile's AUGE health reform. This paper seeks to analyze the degree to which out-of-pocket expenditure still expose Chilean households to financial catastrophe and impoverishment, and to explore inequalities in financial protection. A systematic literature review was conducted to identify empirical studies analyzing financial protection in Chile. The search included databases as well as grey literature, i.e. governmental and institutional webpages. The indicators are based on the conceptual framework of financial protection, as portrayed in the World Health Report 2013. We identify n=16 studies that fulfill the inclusion criteria. Empirical studies indicate that 4% of Chilean households faced catastrophic health expenditure defined as out-of-pocket expenditure exceeding 30% of household's capacity to pay, while less than 1% were pushed into poverty in 2012. In contrast to prior studies, recent data report that even publicly insured who should be fully protected from co-payments were affected by catastrophic health expenditure. Also in the private insurance system financial catastrophe is a common risk. Despite health reform efforts, financial protection is insufficient and varies to the disadvantage of the poor and vulnerable groups. More research is required to understand why current mechanisms are not as effective as expected and to enable according reforms of the insurance system. Copyright © 2017 Elsevier B.V. All rights reserved.

  2. Preemptive financial strategies help IPAs avoid insolvency.

    PubMed

    Karling, J; Silberman, L

    2000-11-01

    The 1999 collapse in California of practice management giants FPA Medical Management, Inc. and MedPartners, Inc. has caused healthcare provider organizations, particularly independent practice associations (IPAs), to examine critical issues related to financial solvency. Problems such as declining membership, ineffective management, weak contracting, and lack of strategic vision frequently are encountered by troubled provider organizations. The common thread that runs through IPA failures is a combination of unreliable accounting data and inadequate reporting systems. This lack of satisfactory financial and reporting information impairs the ability of the provider group to maintain sufficient funds to cover expenses and pay physicians. Successful, financially stable provider networks use well-defined reporting procedures based on fundamental accounting and financial concepts, as well as a sound methodology for measuring and calculating claims liability estimates. In California, new regulations aimed at encouraging provider organizations to assume preemptive financial strategies are in the process of being adopted. IPAs in every state should consider reviewing these regulations as benchmarks by which to assess their financial procedures.

  3. A Study of the Implementation of Current Cost Accounting in the Republic of Korea Army Procurement Systems.

    DTIC Science & Technology

    1986-06-01

    financial reporting in Republic of Korea Army (ROKA) procurement. A discussion of the nature of the ROKA procurement system and two alternatives to historical cost financial statements are presented. The concepts, methods and procedures of the historical cost/constant dollars financial statements are described. The proposal for current cost/constant dollars financial statements is presented and emphasis is given to the description of four problems in existing ROKA procurement due to using inadequate accounting information. Keywords: Cost accounting, Procurement, Current

  4. 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…

  5. 78 FR 20612 - Agency Information Collection Activities: Proposed Collection; Comment Request-Food Programs...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-05

    ... programmatic and financial data through the Food Programs Reporting System (FPRS). The data is currently... financial data reporting requirements that are currently approved by the Office of Management and Budget... and ITOs operate. The data collected is used for a variety of purposes: mainly program evaluation...

  6. Financial effects of health information technology: a systematic review.

    PubMed

    Low, Alexander F H; Phillips, Andrew B; Ancker, Jessica S; Patel, Ashwin R; Kern, Lisa M; Kaushal, Rainu

    2013-11-01

    Health information technology (HIT) is widely viewed as an important lever with which to improve the quality and efficiency of the healthcare system. However, there has long been debate about its financial effects. To characterize the existing data on the financial effects of HIT and to consider the implications for the effect of HIT on healthcare spending. Systematic literature review. We identified articles by (1) searching PubMed using the intersection of terms related to HIT applications and terms related to financial or economic effect; and (2) reviewing the reference lists of the included articles as well as additional policy articles and literature reviews. A total of 57 articles met our inclusion criteria, including 43 articles (75%) reporting financial benefits to a stakeholder associated with HIT. These included 26 articles (46%) reporting cost savings, 6 articles (11%) reporting revenue gains, and 11 articles (19%) reporting a mixture of cost savings and revenue gains. Among articles with experimental study designs, 22 of 34 (65%) reported financial benefits; and among articles explicitly measuring costs and benefits, 19 of 21 (90%) reported financial benefits. The most prevalent mechanisms were savings on administrative goods and/or personnel, savings on pharmaceuticals, and revenue gains through improved billing. Overall there is a dearth of articles on this topic, especially ones with strong study designs and financial analyses. HIT can have financial benefits, but more research is required, especially on HIT's effects under emerging delivery and payment reform efforts.

  7. 78 FR 25743 - Statement of Organization, Functions, and Delegations of Authority

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-02

    ... Accounting and the Office of Budget. Specifically, the OCFO: (1) Manages the financial risk of the agency, (2... the agency's financial activities and accounting practices; (5) performs reviews and training in high... implements CDC-wide budgetary, accounting, and fiscal systems and procedures and prepares financial reports...

  8. Compendium of Statistical and Financial Information: Ontario Universities, 2001-02.

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

    This compendium presents data about aspects of the Ontario University System, Canada. It is a companion to the "Financial Report of Ontario Universities," the annual series of volumes prepared under the auspices of the Council of Financial OfficersUniversities of Ontario (COFO-UO). The Compendium contains supplementary information on…

  9. Annual Financial Report: Fiscal Year Ended June 30, 2008. Creating a University System for the 21st Century

    ERIC Educational Resources Information Center

    North Dakota University System, 2008

    2008-01-01

    The North Dakota University System's (the "System") discussion and analysis (MD&A) provides an overview of the System's financial activities and issues for the year ended June 30, 2008. It is designed to focus on the current year's activities, resulting changes and currently known facts to assist readers in understanding the…

  10. 77 FR 39517 - Notice of Information Collection

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-03

    ... accounting and cost based budgeting system. Comments submitted in response to this notice will be summarized... collection to the Office of Information and Regulatory Affairs, Office of Management and Budget, 725 17th... INFORMATION: I. Abstract The NASA Contractor Financial Management Reporting System is the basic financial...

  11. 41 CFR 304-3.17 - If I am required to file a confidential or public financial disclosure report, must I report...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false If I am required to file a confidential or public financial disclosure report, must I report travel payments I receive from a non-Federal source on that report? 304-3.17 Section 304-3.17 Public Contracts and Property Management Federal Travel Regulation System PAYMENT OF...

  12. 41 CFR 304-3.17 - If I am required to file a confidential or public financial disclosure report, must I report...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 4 2013-07-01 2012-07-01 true If I am required to file a confidential or public financial disclosure report, must I report travel payments I receive from a non-Federal source on that report? 304-3.17 Section 304-3.17 Public Contracts and Property Management Federal Travel Regulation System PAYMENT OF...

  13. 41 CFR 304-3.17 - If I am required to file a confidential or public financial disclosure report, must I report...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false If I am required to file a confidential or public financial disclosure report, must I report travel payments I receive from a non-Federal source on that report? 304-3.17 Section 304-3.17 Public Contracts and Property Management Federal Travel Regulation System PAYMENT OF...

  14. 41 CFR 304-3.17 - If I am required to file a confidential or public financial disclosure report, must I report...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false If I am required to file a confidential or public financial disclosure report, must I report travel payments I receive from a non-Federal source on that report? 304-3.17 Section 304-3.17 Public Contracts and Property Management Federal Travel Regulation System PAYMENT OF...

  15. 41 CFR 304-3.17 - If I am required to file a confidential or public financial disclosure report, must I report...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false If I am required to file a confidential or public financial disclosure report, must I report travel payments I receive from a non-Federal source on that report? 304-3.17 Section 304-3.17 Public Contracts and Property Management Federal Travel Regulation System PAYMENT OF...

  16. Financial difficulty, worry about affording care, and benefit finding in long-term survivors of cancer.

    PubMed

    Jones, Salene M W; Walker, Rod; Fujii, Monica; Nekhlyudov, Larissa; Rabin, Borsika A; Chubak, Jessica

    2018-04-01

    To examine the associations of worry about affording care and reporting financial difficulties with benefit finding in long-term cancer survivors. Long-term survivors of cancer (n = 547) in 3 integrated health care delivery systems completed the Medical Expenditure Panel Survey Cancer Survivorship Supplement. The relationship between benefit finding (becoming a stronger person, coping better, and making positive changes) and the potentially interacting factors of worry about affording care and financial difficulties was examined using multivariate logistic regression models. Of the total sample, 20% reported worry and 15% reported financial difficulty. Among those who reported no worry, financial difficulty was positively associated with becoming a stronger person (odds ratio [OR] = 2.89, 95% CI: 1.07, 7.80). Coping better was not associated with worry, financial difficulties, or the interaction of the two. Among those with no financial difficulty, worry was positively associated with making positive changes (OR = 2.64, 95% CI: 1.41, 4.96), and among those reporting no worry, financial difficulty had a non-significant positive association with making positive changes (OR = 1.98, 95% CI: 0.91, 4.31). Among those reporting worry, having financial difficulties was associated with lower odds of making positive changes (OR = 0.32, 95% CI: 0.13, 0.78). Our results suggest a complex relationship between financial difficulty, worry, and benefit finding. The combination of worry about affording care and financial difficulty needs to be addressed and further studied among cancer survivors, as the presence of both, but not alone, was negatively associated with making positive changes, an aspect of benefit finding. Copyright © 2018 John Wiley & Sons, Ltd.

  17. Financial Accounting for Local and State School Systems: Standard Receipt and Expenditure Accounts. State Educational Records and Reports Series Handbook II. Bulletin, 1957, No. 4

    ERIC Educational Resources Information Center

    Reason, Paul L., Comp.; White, Alpheus L., Comp.

    1957-01-01

    This handbook is the basic guide to financial accounting for local and State school systems in the United States. It is the second in a series of four handbooks in the State of Educational Records and Reports Series undertaken at the request of a number of national organizations. Handbook I, "The Common Core of State Educational Information," was…

  18. 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.

  19. Early & Often: Designing a Comprehensive System of Financial Aid Information. A Report of the Advisory Committee on Student Financial Assistance

    ERIC Educational Resources Information Center

    Advisory Committee on Student Financial Assistance, 2008

    2008-01-01

    Students and parents need ample time and accurate information to prepare for the financial burden of a college education--those who lack this knowledge base face a significant access barrier to higher education. This problem can be countered by the delivery of comprehensive, integrated financial aid information, an approach identified by the…

  20. 20 CFR 637.300 - Management systems, reporting and recordkeeping.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Management systems, reporting and... Standards and Procedures § 637.300 Management systems, reporting and recordkeeping. (a) The Governor shall ensure that the State's financial management system and recordkeeping system comply with subpart D of...

  1. NIH Turns Blind Eye to Academics' Financial Conflicts, Audit Says

    ERIC Educational Resources Information Center

    Brainard, Jeffrey

    2008-01-01

    Hundreds of financial conflicts of interest among university researchers have not been investigated by the National Institutes of Health, an agency that should police them, according to a new audit report. The report, by the inspector general of the Department of Health and Human Services--NIH's parent agency--describes a dysfunctional system that…

  2. 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…

  3. 78 FR 15712 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-12

    ... Request. SUMMARY: The EIA has submitted the Financial Reporting EIA-28 Survey package to the Office of... Financial Reporting System, Form EIA-28 collects data used to analyze the energy industry's competitive.... This is a request to conduct a comprehensive voluntary evaluation of an existing data collection to...

  4. University Program Management Information System

    NASA Technical Reports Server (NTRS)

    2001-01-01

    As basic policy, NASA believes that colleges and universities should be encouraged to participate in the nation's space and aeronautics program to the maximum extent practicable. Indeed, universities are considered as partners with government and industry in the nation's aerospace program. NASA' objective is to have them bring their scientific, engineering, and social research competence to bear on aerospace problems and on the broader social, economic, and international implications of NASA's technical and scientific programs. It is expected that, in so doing, universities will strengthen both their research and their educational capabilities to contribute more effectively to the national well being. This annual report is one means of documenting the NASA-university relationship, frequently denoted, collectively, as NASA's University Program. This report is consistent with agency accounting records, as the data is obtained from NASA's Financial and Contractual Status (FACS) System, operated by the Financial Management Division and the Procurement Office. However, in accordance with interagency agreements, the orientation differs from that required for financial or procurement purposes. Any apparent discrepancies between this report and other NASA procurement or financial reports stem from the selection criteria for the data.

  5. University Program Management Information System

    NASA Technical Reports Server (NTRS)

    Gans, Gary (Technical Monitor)

    2004-01-01

    As basic policy, NASA believes that colleges and universities should be encouraged to participate in the nation's space and aeronautics program to the maximum extent practicable. Indeed, universities are considered as partners with government and industry in the nation's aerospace program. NASA's objective is to have them bring their scientific, engineering, and social research competence to bear on aerospace problems and on the broader social, economic, and international implications of NASA's technical and scientific programs. It is expected that, in so doing, universities will strengthen both their research and their educational capabilities to contribute more effectively to the national well being. This annual report is one means of documenting the NASA-university relationship, frequently denoted, collectively, as NASA's University Program. This report is consistent with agency accounting records, as the data is obtained from NASA's Financial and Contractual Status (FACS) System, operated by the Financial Management Division and the Procurement Office. However, in accordance with interagency agreements, the orientation differs from that required for financial or procurement purposes. Any apparent discrepancies between this report and other NASA procurement or financial reports stem from the selection criteria for the data.

  6. Compendium of Statistical and Financial Information: Ontario Universities, 2000-01.

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

    This compendium presents data on various aspects of the Ontario University System, Canada. It is a companion to the Financial Report of Ontario Universities, the annual series of volumes prepared under the auspices of the Council of Financial Officers-Universities of Ontario (COFO-UO). This compendium contains supplementary information that helps…

  7. Restructuring: The Changing Face of Motor Gasoline Marketing

    EIA Publications

    2001-01-01

    This report reviews the U.S. motor gasoline marketing industry during the period 1990 to 1999, focusing on changes that occurred during the period. The report incorporates financial and operating data from the Energy Information Administration's Financial Reporting System (FRS), motor gasoline outlet counts collected by the National Petroleum News from the states, and U.S. Census Bureau salary and employment data published in County Business Patterns.

  8. Financial and workflow analysis of radiology reporting processes in the planning phase of implementation of a speech recognition system

    NASA Astrophysics Data System (ADS)

    Whang, Tom; Ratib, Osman M.; Umamoto, Kathleen; Grant, Edward G.; McCoy, Michael J.

    2002-05-01

    The goal of this study is to determine the financial value and workflow improvements achievable by replacing traditional transcription services with a speech recognition system in a large, university hospital setting. Workflow metrics were measured at two hospitals, one of which exclusively uses a transcription service (UCLA Medical Center), and the other which exclusively uses speech recognition (West Los Angeles VA Hospital). Workflow metrics include time spent per report (the sum of time spent interpreting, dictating, reviewing, and editing), transcription turnaround, and total report turnaround. Compared to traditional transcription, speech recognition resulted in radiologists spending 13-32% more time per report, but it also resulted in reduction of report turnaround time by 22-62% and reduction of marginal cost per report by 94%. The model developed here helps justify the introduction of a speech recognition system by showing that the benefits of reduced operating costs and decreased turnaround time outweigh the cost of increased time spent per report. Whether the ultimate goal is to achieve a financial objective or to improve operational efficiency, it is important to conduct a thorough analysis of workflow before implementation.

  9. University Program Management Information System

    NASA Technical Reports Server (NTRS)

    Gans, Gary (Technical Monitor)

    2002-01-01

    As basic policy, NASA believes that colleges and universities should be encouraged to participate in the nation's space and aeronautics program to the maximum extent practicable. Indeed, universities are considered as partners with government and industry in the nation's aerospace program. NASA's objective is to have them bring their scientific, engineering, and social research competence to bear on aerospace problems and on the broader social, economic, and international implications of NASA's technical and scientific programs. It is expected that, in so doing, universities will strengthen both their research and their educational capabilities to contribute more effectively to the national well-being. This annual report is one means of documenting the NASA-university relationship, frequently denoted, collectively, as NASA's University Program. This report is consistent with agency accounting records, as the data is obtained from NASA's Financial and Contractual Status (FACS) System, operated by the Financial Management Division and the Procurement Office. However, in accordance with interagency agreements, the orientation differs from that required for financial or procurement purposes. Any apparent discrepancies between this report and other NASA procurement or financial reports stem from the selection criteria for the data. This report was prepared by the Education Division/FE, Office of Human Resources and Education.

  10. University Program Management Information System: NASA's University Program Active Projects

    NASA Technical Reports Server (NTRS)

    Gans, Gary (Technical Monitor)

    2003-01-01

    As basic policy, NASA believes that colleges and universities should be encouraged to participate in the nation's space and aeronautics program to the maximum extent practicable. Indeed, universities are considered as partners with government and industry in the nation's aerospace program. NASA's objective is to have them bring their scientific, engineering, and social research competence to bear on aerospace problems and on the broader social, economic, and international implications of NASA's technical and scientific programs. It is expected that, in so doing, universities will strengthen both their research and their educational capabilities to contribute more effectively to the national well being. This annual report is one means of documenting the NASA-university relationship, frequently denoted, collectively, as NASA's University Program. This report is consistent with agency accounting records, as the data is obtained from NASA's Financial and Contractual Status (FACS) System, operated by the Financial Management Division and the Procurement Office. However, in accordance with interagency agreements, the orientation differs from that required for financial or procurement purposes. Any apparent discrepancies between this report and other NASA procurement or financial reports stem from the selection criteria for the data. This report was prepared by the Office of Education/N.

  11. A Management Reporting Manual for Colleges: A System of Reporting and Accounting.

    ERIC Educational Resources Information Center

    Hughes, K. Scott; And Others

    This manual, a revision of the 1976 publication entitled "Management Reports," is intended to assist college business officers in establishing sound accounting systems and in preparing readable and meaningful financial management reports. A detailed description of the accounting system and a new expenditure classification structure have been…

  12. 47 CFR 32.1 - Background.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... financial accounting system which reports the results of operational and financial events in a manner which... permit upon the consistency of the well established body of accounting theories and principles commonly referred to as generally accepted accounting principles. ...

  13. Update: New Federal Financial Accounting for State and Local School Systems Due Out Soon.

    ERIC Educational Resources Information Center

    Sielke, Catherine C.

    2002-01-01

    Reports on several changes in the 2002 edition (forthcoming) of the federal government accounting handbook "Federal Financial Accounting for State and Local School Systems." Includes brief summary of "Emerging Issues" section of the handbook that addresses issues such as alternative revenues, charter schools, school safety and security,…

  14. 78 FR 55284 - Privacy Act of 1974, as Amended; Notice of a New System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-10

    ... of records to the Office of Management and Budget and to Congress. III. Public Disclosure Before... Agency Accounting and Other Financial Management Reports and Plans; 5 U.S.C. 4111, Acceptance of..., Executive agency accounting and other financial management reports and plans; 31 U.S.C. 3711, Collection and...

  15. Report: EPA Could Improve Physical Access and Service Continuity/Contingency Controls for Financial and Mixed-Financial Systems Located at its Research Triangle Park Campus

    EPA Pesticide Factsheets

    Report #2006-P-00005, December 14, 2005. Controls needed to be improved in areas such as visitor access to facilities, use of contractor access badges, and general physical access to the NCC, computer rooms outside the NCC, and media storage rooms.

  16. Augmenting the impact of technology adoption with financial incentive to improve radiology report signature times.

    PubMed

    Andriole, Katherine P; Prevedello, Luciano M; Dufault, Allen; Pezeshk, Parham; Bransfield, Robert; Hanson, Richard; Doubilet, Peter M; Seltzer, Steven E; Khorasani, Ramin

    2010-03-01

    Radiology report signature time (ST) can be a substantial component of total report turnaround time. Poor turnaround time resulting from lengthy ST can adversely affect patient care. The combination of technology adoption with financial incentive was evaluated to determine if ST improvement can be augmented and sustained. This prospective study was performed at a 751-bed, urban, tertiary care adult teaching hospital. Test-site imaging volume approximated 48,000 examinations per month. The radiology department has 100 trainees and 124 attending radiologists serving multiple institutions. Over a study period of 4 years and 4 months, three interventions focused on radiologist signature performance were implemented: 1) a notification paging application that alerted radiologists when reports were ready for signature, 2) a picture archiving and communications systems (PACS)-integrated speech recognition report generation system, and 3) a departmental financial incentive to reward radiologists semiannually for ST performance. Signature time was compared before and after the interventions. Wilcoxon and linear regression statistical analyses were used to assess the significance of trends. Technology adoption (paging plus speech recognition) reduced median ST from >5 to <1 hour (P < .001) and 80th-percentile ST from >24 to 15 to 18 hours (P < .001). Subsequent addition of a financial incentive further improved 80th-percentile ST to 4 to 8 hours (P < .001). The gains in median and 80th-percentile ST were sustained over the final 31 months of the study period. Technology interventions coupled with financial incentive can result in synergistic and sustainable improvement in radiologist report-signing behavior. The addition of a financial incentive leads to better performance than that achievable through technology alone.

  17. JPRS Report, China.

    DTIC Science & Technology

    1991-12-03

    BANKING Hidden Financial Distribution [CAIMAO JINGJI No8] .................................... .. . .. .. 25 Guangxi Tax Chief on Using Tax Levers [GUANGXI...assets is confused. economy. They are of major importance in the invigo- Under the financial contracting system, the conflict ration of large and...to various economic levers and legal strictures state, and to change enterprises from appendages of the such as financial , fiscal, and tax policies

  18. Stretching Every Dollar: The Impact of Personal Financial Stress on the Enrollment Behaviors of Working and Nonworking Community College Students

    ERIC Educational Resources Information Center

    Mukherjee, Moumita; McKinney, Lyle; Hagedorn, Linda Serra; Purnamasari, Agustina; Martinez, Franco Santiago

    2017-01-01

    Using 1,400 survey responses collected from two large urban community college systems in Texas, this study examined how students' financial habits, stress, and well-being influenced their enrollment behaviors. Working students, compared to their nonworking peers, reported significantly lower levels of overall financial well-being. After…

  19. Compendium of Statistical and Financial Information: Ontario Universities, 1998-99.

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

    This compendium presents data on various aspects of the Ontario University system. Compiled by the Council of Finance Officers - Universities of Ontario (COFO-UO), it is intended as a companion to the Financial Report of Ontario Universities and as an aid to financial planning and policy. Data are presented in graphical and tabular formats.…

  20. A comparative study of the course-related family and financial problems of mature nursing students in Scotland and Australia.

    PubMed

    Cuthbertson, Philip; Lauder, William; Steele, Rebekah; Cleary, Sonja; Bradshaw, Julie

    2004-07-01

    This study reports a comparative survey of mature students undertaking pre-registration undergraduate nursing education in Australia and Scotland. The study aimed to explore comparisons between the course-related and course-related financial difficulties faced by mature students in two very different educational and funding systems. Financial stress is a predictor of both physical and mental health problems. A similar pattern of course-related problems were reported by both Australian and Scottish students with the exception that Scottish students experienced more problems with childcare and caring for elderly relatives. Course-related problems may be inherent in the nature of undergraduate nursing education although the relatively time-intensive nature of Scottish curricula may explain the childcare and elderly relatives difference. Scottish students reported higher overall financial-related problems but Australian students reported more problems with funding placements. These findings have implications for both curriculum designers and policy makers.

  1. School Food Service Financial Management Handbook for Uniform Accounting. Simplified System.

    ERIC Educational Resources Information Center

    Food and Nutrition Service (USDA), Washington, DC.

    This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a simplified form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger school…

  2. School Food Service Financial Management Handbook for Uniform Accounting. Complete System.

    ERIC Educational Resources Information Center

    Food and Nutrition Service (USDA), Washington, DC.

    This handbook is intended to assist the School Food Authority and those responsible for recording and reporting on the various financial activities of a school food service fund. It describes in a completely detailed form uniform accounting systems suitable for use by all school food authorities. The material, oriented toward the average-to-larger…

  3. Charter Schools Indicators: A Report from the Center on Educational Governance University of Southern California. CSI-USC 2010

    ERIC Educational Resources Information Center

    Center on Educational Governance, 2010

    2010-01-01

    CSI-USC continues to make sense of what the California statewide data system provides. This fourth annual report gauges multiple measures of academic and financial performance, probing well beyond mere test scores. Ratings in familiar green, yellow, and red cover four areas: financial resources and investment, school quality, student performance…

  4. DOD Financial Management: The Defense Finance and Accounting Service Needs to Fully Implement Financial Improvements for Contract Pay

    DTIC Science & Technology

    2014-06-01

    effectiveness of controls that would prevent, or detect and correct, potential misstatements in the financial statements. cMisstatements are the result...reporting. For example, a system edit used to prevent or detect a duplicate entry is an application control. gA material weakness is a deficiency, or...combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial

  5. JPRS Report West Europe.

    DTIC Science & Technology

    1988-09-14

    of the education and training system, reestablishment of a financially adequate promotion of training for pupils and students and improvement of...individuals well versed in the ways of old-party shenanigans and deployed them immediately in three crucial spots: —In the Ministry of Interior where...director of credit inspection for the Bank of Portugal, president of the Portuguese Financial Society, member of the Social Security Financial

  6. Student Aid Time-Bomb: The Coming Crisis in Canada's Financial Aid System. Canadian Educational Report Series

    ERIC Educational Resources Information Center

    Junor, Sean; Usher, Alex

    2006-01-01

    This paper describes a looming crisis in Canadian student financial assistance. It begins by summarizing the known evidence with respect to student financial assistance. It notes that many studies have emphasized the central importance of grants targeted to low-income students as a means to expand of access to post-secondary education, but that…

  7. Oncology navigators' perceptions of cancer-related financial burden and financial assistance resources.

    PubMed

    Spencer, Jennifer C; Samuel, Cleo A; Rosenstein, Donald L; Reeder-Hayes, Katherine E; Manning, Michelle L; Sellers, Jean B; Wheeler, Stephanie B

    2018-04-01

    As the cost of cancer treatment continues to rise, many patients are faced with significant emotional and financial burden. Oncology navigators guide patients through many aspects of care and therefore may be especially aware of patients' financial distress. Our objective was to explore navigators' perception of their patients' financial burden and their role in addressing financial needs. We conducted a real-time online survey of attendees at an oncology navigators' association conference. Participants included lay navigators, oncology nurse navigators, community health workers, and social workers. Questions assessed perceived burden in their patient population and their role in helping navigate patients through financial resources. Answers to open-ended questions are reported using identified themes. Seventy-eight respondents participated in the survey, reporting that on average 75% of their patients experienced some degree of financial toxicity related to their cancer. Only 45% of navigators felt the majority of these patients were able to get some financial assistance, most often through assistance with medical costs (73%), subsidized insurance (36%), or non-medical expenses (31%). Commonly identified barriers for patients obtaining assistance included lack of resources (50%), lack of knowledge about resources (46%), and complex/duplicative paperwork (20%). Oncology navigators reported a high burden of financial toxicity among their patients but insufficient knowledge or resources to address this need. This study underscores the importance of improved training and coordination for addressing financial burden, and the need to address community and system-level barriers.

  8. 77 FR 74834 - Office of the Secretary

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-18

    ... DEPARTMENT OF DEFENSE Office of the Secretary Defense Audit Advisory Committee (DAAC); Notice of... Defense announces the following Federal advisory committee meeting of the Defense Audit Advisory Committee... financial management to include financial reporting processes, systems of internal controls, audit processes...

  9. The Report of the Archdiocesan Advisory Committee on the Financial Crisis of Catholic Schools in Philadelphia and Surrounding Counties.

    ERIC Educational Resources Information Center

    O'Leary, John F., Jr.; Tierno, David A.

    This report focuses on the economic and financial aspects of education in the Catholic schools and presents information about the impact that the closing of Catholic schools would have on the finances of the Philadelphia Public School System. Major findings show that (1) Catholic schools are currently operating at a deficit, (2) deficits will…

  10. Enrollment in Postsecondary Institutions, Fall 2002 and Financial Statistics, Fiscal Year 2002. E.D. Tabs. NCES 2005-168.

    ERIC Educational Resources Information Center

    Knapp, Laura G.; Kelly-Reid, Janice E.; Whitmore, Roy W.; Wu, Shiying; Huh, Seungho; Levine, Burton; Berzofsky, Marcus; Broyles, Susan G. Broyles, Susan G.

    2005-01-01

    This report is one of a series that presents findings from the Integrated Postsecondary Education Data System (IPEDS). Results of the spring 2003 data collection are included and display enrollment data for fall 2002, student financial aid data for the 2001-02 academic year (July 1, 2001 through June 30, 2002), financial statistics for fiscal year…

  11. Early & Often: Designing a Comprehensive System of Financial Aid Information. Abridged Report of the Advisory Committee on Student Financial Assistance

    ERIC Educational Resources Information Center

    Advisory Committee on Student Financial Assistance, 2008

    2008-01-01

    Students and parents need ample time and accurate information to prepare for the financial burden of a college education--those who lack this knowledge base face a significant access barrier to higher education. The early intervention community is calling for a method of delivering age-appropriate information in a timely manner as one means of…

  12. Private investment purchase and nursing home financial health.

    PubMed

    Orfaly Cadigan, Rebecca; Stevenson, David G; Caudry, Daryl J; Grabowski, David C

    2015-02-01

    To explore the impact of nursing home acquisition by private investment firms on nursing home costs, revenue, and overall financial health. Merged data from the Medicare Cost Reports and the Online Survey, Certification, and Reporting system for the period 1998-2010. Regression specification incorporating facility and time fixed effects. We found little impact on the financial health of nursing homes following purchase by private investment companies. However, our findings did suggest that private investment firms acquired nursing home chains in good financial health, possibly to derive profit from the company's real estate holdings. Private investment acquired facilities are an important feature of today's nursing home sector. Although we did not observe a negative impact on the financial health of nursing homes, this development raises important issues about ownership oversight and transparency for the entire nursing home sector. © Health Research and Educational Trust.

  13. 5 CFR 2634.901 - Policies of confidential financial disclosure reporting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... system seeks from employees only that information which is relevant to the administration and application... applicable agency records system. If an agency statute requires the public reporting of certain information... disclosure reporting. 2634.901 Section 2634.901 Administrative Personnel OFFICE OF GOVERNMENT ETHICS...

  14. 77 FR 21099 - Farm Credit Administration Board; Sunshine Act; Regular Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-09

    ... Report on Farm Credit System Condition Farm Credit System Building Association Auditor's Report on 2011 Financial Audit Executive Session Meeting with Auditors \\1\\ \\1\\ Session Closed--Exempt pursuant to 5 U.S.C...

  15. 78 FR 8536 - Privacy Act of 1974; Report of New System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-06

    ... operating system. Any electronic or hard copies of financial- related records containing PII at CMS and... SYSTEM: None. Dated: January 10, 2013. Michelle Snyder, Deputy Chief Operating Officer, Centers for... 1974; Report of New System of Records AGENCY: Department of Health and Human Services (HHS), Centers...

  16. The impact of cancer diagnosis and treatment on employment, income, treatment decisions and financial assistance and their relationship to socioeconomic and disease factors.

    PubMed

    Paul, Christine; Boyes, Allison; Hall, Alix; Bisquera, Alessandra; Miller, Annie; O'Brien, Lorna

    2016-11-01

    The financial impact of cancer diagnosis and treatment can be considerable to individuals and their households, leading to changes in treatment decision making. This study aimed to quantify effects on income and employment; describe how cost-related factors influence treatment decision making and need for financial assistance; and to identify patient sociodemographic factors associated with treatment decision making, use of financial assistance and financial effects. A cross-sectional self-report questionnaire was administered to oncology outpatients from two hospitals in Australia: one regional and one metropolitan. Of 255 participants, 67 % indicated a change in employment and 63 % of those reported reduced household income since their diagnosis. Travel (15 %), loss of income (14 %) and cost of treatments (11 %) were commonly cited factors influencing treatment decision making. Seventy-four percent of participants reported that they did not access financial assistance, with more than a third (37 %) of those being unaware that financial assistance was available. Being currently not employed and more recent diagnosis were associated with a reduced income since diagnosis. After adjusting for employment status and age, patients with private health insurance had higher odds of reporting that financial factors had influenced treatment decision making (OR = 2.5). Unemployment is a major driver of the financial impact of cancer. The costs of treatment may be particularly challenging for those with private health insurance who are more likely to be treated in the private health system where out-of-pocket costs are greater. Improved access to financial assistance is required to better avoid potential inequities.

  17. Majors' Shift to Natural Gas, The

    EIA Publications

    2001-01-01

    The Majors' Shift to Natural Gas investigates the factors that have guided the United States' major energy producers' growth in U.S. natural gas production relative to oil production. The analysis draws heavily on financial and operating data from the Energy Information Administration's Financial Reporting System (FRS)

  18. Impacts of Student Fee Increase and Budget Changes on Enrollment and Financial Aid in the California Community Colleges. A Report to the Legislature, Pursuant to Provisions of the 2003-04 Budget Act

    ERIC Educational Resources Information Center

    California Community Colleges, Chancellor's Office, 2005

    2005-01-01

    This report examines the effects of the fee increase from $11 to $18 per unit that occurred in Fall 2003, along with the effects of budget reductions in the California Community College (CCC) system that occurred beginning in Fiscal Year (FY) 2002-03. In addition, the report provides summary results of an increase in financial aid provided to the…

  19. Financial Management: Overall Plan Needed To Guide System Improvements at Education. United States General Accounting Office Report to the Secretary of Education.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC.

    The U.S. Department of Education's financial management environment and effectiveness are described, together with the reliability of its accounting and internal control systems for the management of the money it gives or lends to schools, individual students, states, and local education agencies. The study found that key accounting and related…

  20. 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

  1. JPRS Report, Soviet Union, World Economy & International Relations, No. 7, July 1988

    DTIC Science & Technology

    1988-12-29

    controlled by a group of voluntarily amalgamated people itself and is their creation and a democratic form of their free activity. The creativity of the...the most diverse financial groups , but which are united by a common development strategy and system of control (financial, primarily). We share the...transnational conglomerates controlled not by one but simultaneously by several financial group - soncerns and, in particular, transnational conglomerates

  2. Project FARE Task IV Report: Urban Mass Transportation Industry Financial and Operating Data Reporting System. Volume I. Task and Project Summary.

    DOT National Transportation Integrated Search

    1973-11-01

    The report contains a description of the uniform reporting system for the urban mass transit industry designed and tested in Project FARE. It is presented in five volumes. Volume I contains a description of how Task IV was accomplished and the conclu...

  3. Western Area Power Administration combined power system financial statements, 30 September 1995 and 1994

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

    NONE

    1995-12-31

    The attached report presents the results of the independent certified public accountant`s audit of the Department of Energy`s Western Area Power Administration`s (Western) combined financial statements as of September 30, 1995. The auditors have expressed an unqualified opinion on Western`s 1995 statements. Their reports on Western`s internal control structure and on compliance with laws and regulations are also provided.

  4. 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

  5. Defense Agencies Initiative Increment 2 (DAI Inc 2)

    DTIC Science & Technology

    2016-03-01

    2016 Major Automated Information System Annual Report Defense Agencies Initiative Increment 2 (DAI Inc 2) Defense Acquisition Management...Automated Information System MAIS OE - MAIS Original Estimate MAR – MAIS Annual Report MDA - Milestone Decision Authority MDD - Materiel Development...management systems supporting diverse operational functions and the warfighter in decision making and financial reporting . These disparate, non

  6. Private Investment Purchase and Nursing Home Financial Health

    PubMed Central

    Cadigan, Rebecca Orfaly; Stevenson, David G; Caudry, Daryl J; Grabowski, David C

    2015-01-01

    Objective To explore the impact of nursing home acquisition by private investment firms on nursing home costs, revenue, and overall financial health. Data Sources Merged data from the Medicare Cost Reports and the Online Survey, Certification, and Reporting system for the period 1998–2010. Study Design Regression specification incorporating facility and time fixed effects. Principal Findings We found little impact on the financial health of nursing homes following purchase by private investment companies. However, our findings did suggest that private investment firms acquired nursing home chains in good financial health, possibly to derive profit from the company’s real estate holdings. Conclusions Private investment acquired facilities are an important feature of today’s nursing home sector. Although we did not observe a negative impact on the financial health of nursing homes, this development raises important issues about ownership oversight and transparency for the entire nursing home sector. PMID:25104476

  7. NASA University Program Management Information System

    NASA Technical Reports Server (NTRS)

    Gans, Gary

    1997-01-01

    As basic policy, NASA believes that colleges and universities should be encouraged to participate in the nation's space and aeronautics program to the maximum extent practicable. Indeed, universities are considered as partners with government and industry in the nation's aerospace program. NASA's objective is to have them bring their scientific, engineering, and social research competence to bear on aerospace problems and on the broader social, economic, and international implications of NASA's technical and scientific programs. It is expected that, in so doing, universities will strengthen both their research and their educational capabilities to contribute more effectively to the national well-being. NASA field codes and certain Headquarters program offices provide funds for those activities in universities which contribute to the mission needs of that particular NASA element. Although NASA has no predetermined amount of money to devote to university activities, the effort funded each year is substantial. This annual report is one means of documenting the NASA-university relationship, frequently denoted, collectively, as NASA's University Program. This report is consistent with agency accounting records, as the data is obtained from NASA's Financial and Contractual Status (FACS) System, operated by the Financial Management Division and the Procurement Office. However, in accordance with interagency agreements, the orientation differs from that required for financial or procurement purposes. Any apparent discrepancies between this report and other NASA procurement or financial reports stem from the selection criteria for the data. This report was prepared by the Education Division/FE, Office of Human Resources and Education, using a management information system which was modernized during FY 1993.

  8. NASA University Program Management Information System

    NASA Technical Reports Server (NTRS)

    2000-01-01

    As basic policy, NASA believes that colleges and universities should be encouraged to participate in the nation's space and aeronautics program to the maximum extent practicable. Indeed, universities are considered as partners with government and industry in the nation's aerospace program. NASA:s objective is to have them bring their scientific, engineering, and social research competence to bear on aerospace problems and on the broader social, economic, and international implications of NASA's technical and scientific programs. It is expected that, in so doing, universities will strengthen both their research and their educational capabilities to contribute more effectively to the national well-being. NASA field codes and certain Headquarters program offices provide funds for those activities in universities which contribute to the mission needs of that particular NASA element. Although NASA has no predetermined amount of money to devote to university activities, the effort funded each year is substantial. This annual report is one means of documenting the NASA-university relationship, frequently denoted, collectively, as NASA's University Program. This report is consistent with agency accounting records, as the data is obtained from NASA:s Financial and Contractual Status (FACS) System, operated by the Financial Management Division and the Procurement Office. However, in accordance with interagency agreements, the orientation differs from that required for financial or procurement purposes. Any apparent discrepancies between this report and other NASA procurement or financial reports stem from the selection criteria for the data.* This report was prepared by the Education Division/FE, Office of Human Resources and Education, using a management information system which was modernized during FY 1993.

  9. Financial Information 2016: Australian Vocational Education and Training Statistics

    ERIC Educational Resources Information Center

    National Centre for Vocational Education Research (NCVER), 2017

    2017-01-01

    This publication provides financial information on the government-funded vocational education and training (VET) system in Australia. Reporting includes VET funds transacted through government accounts of the Australian and state and territory government departments and their controlled training organisation entities such as TAFE institutes and…

  10. 24 CFR 990.320 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audits. 990.320 Section 990.320... HOUSING OPERATING FUND PROGRAM Financial Management Systems, Monitoring, and Reporting § 990.320 Audits. All PHAs that receive financial assistance under this part shall submit an acceptable audit and comply...

  11. Public Education Finances. 2004

    ERIC Educational Resources Information Center

    US Census Bureau, 2006

    2006-01-01

    This report contains financial statistics relating to public elementary-secondary education. It includes national and state financial aggregates and display data for each public school system with an enrollment of 10,000 or more. This introductory text describes the scope, concepts, sources, survey methodology, and limitations of the data. It also…

  12. 2014-15 System Accountability Report. Appendix: Data Tables

    ERIC Educational Resources Information Center

    Board of Governors, State University System of Florida, 2016

    2016-01-01

    This system accountability report provides the Data Tables that are appended to the 2014-2015 accountability report. The data tables include detailed statistical information presented in a tabular format on the following subject matter: (1) Financial Resources; (2) Personnel; (3) Enrollment; (4) Undergraduate Education; (5) Graduate Education; and…

  13. 46 CFR 403.100 - Applicability of system of accounts and reports.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... accordance with the guidelines of the Generally Accepted Accounting Principles (GAAP) issued by the Financial Accounting Standards Board. These guidelines are available by writing to the Director, Great Lakes Pilotage... PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.100 Applicability of system of accounts and reports. Each...

  14. Wisconsin Elementary and Secondary School Accounting System Handbook.

    ERIC Educational Resources Information Center

    Nelson, C. Richard

    This handbook is the basic accounting document for Wisconsin's public school systems; it presents the means to achieve uniformity in reporting on the efficacy of the Wisconsin Elementary and Secondary School Accounting System (WESSAS). Its purpose is to provide financial information that will promote reporting, auditing, interdistrict comparison,…

  15. 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

  16. AVETMISS: The Standard for VET Financial Data. Release 1.7. Updated

    ERIC Educational Resources Information Center

    National Centre for Vocational Education Research (NCVER), 2009

    2009-01-01

    The Standard for Vocational Education and Training (VET) financial data offers a nationally consistent standard for the collection, reporting and analysis of the public vocational education and training system information throughout Australia. It forms part of the Australian Vocational Education and Training Management Information Statistical…

  17. 24 CFR 902.60 - Data collection.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Data collection. 902.60 Section 902... PUBLIC HOUSING ASSESSMENT SYSTEM PHAS Scoring § 902.60 Data collection. (a) Fiscal Year reporting period... transmission of the data. (c) Financial condition information. Year-end financial information to conduct the...

  18. Student Loans, Student Financial Aid and Post-Secondary Education in Canada.

    ERIC Educational Resources Information Center

    Finnie, Ross

    2002-01-01

    Briefly describes Canada's student loan system, including the typical costs of a year of postsecondary schooling and the levels of financial support available. Reports the results of an empirical analysis showing that borrowing remains at reasonable levels and repayment difficulties are still relatively uncommon. Suggests various reforms,…

  19. Fiscal Year 2008 Agency Financial Report

    DTIC Science & Technology

    2008-11-17

    searching existing data sources , gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments...core financial system or in the mixed systems that provide source transactional information. The Business Enterprise Architecture is the Department’s...924,834.2) $ (1,206,769.4) $ 302,387.7 $ 0 $ (904,381.7) Budgetary Financing Sources : Appropriations used 3.2 662,422.0 0 662,425.2 3.3

  20. A Preliminary Analysis of the Reliability and Validity of the Leader Observation System.

    DTIC Science & Technology

    1982-08-01

    financial instituition , a state agency, a medium sized manufacturing plant, a campus police department, and the Navy and Army R.O.T.C. units of a...specifics of the study. The outside observers (N=8) used in the study were graduate students in management . Three were assigned to the financial ... managing Interpersonal conflict etc. between subordinates or others d. routine financial reporting nnd b. appealing to higher authority to bookkeeping

  1. Associations between health-related quality of life and financial barriers to care among women veterans and women non-veterans.

    PubMed

    Shen, Chan; Sambamoorthi, Usha

    2012-01-01

    The authors of this study examined the association between health-related quality of life and financial barriers to care, defined as not getting the needed care due to cost considerations. To better understand health-related quality of life among women veterans, the authors compared women veterans to women non-veterans. The authors conducted cross-sectional analyses using data from the 2009 Behavioral Risk Factor Surveillance System survey. The authors assessed four health-related quality of life measures: (1) general health; (2) physical health; (3) mental health; and (4) functional status. The authors performed multinomial logistic regressions to examine the relationship between financial barriers to receiving healthcare and health-related quality of life measures after controlling for other independent variables. The authors included women veterans not in active military duty (N = 3,747) and a matched sample of women non-veterans (N = 3,747), selected using a propensity score method so that they would have distributions of demographic and socioeconomic characteristics similar to those of the veterans. Overall, 14% of women reported financial barriers. Women who reported financial barriers to receiving healthcare were more likely to have poor health-related quality of life in all four dimensions than those who did not report such barriers. Compared to women non-veterans, women veterans did not differ in reported financial barriers but were more likely to report poor health-related quality of life. Reporting financial barriers to receiving needed healthcare was significantly associated with poor health-related quality of life among women. Veteran status was also significantly associated with poor health-related quality of life. These findings suggest the need for healthcare policy makers and practitioners to align emerging new models of healthcare delivery to improve health-related quality of life for women veterans.

  2. 75 FR 9493 - Commission Statement in Support of Convergence and Global Accounting Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-02

    ...The Securities and Exchange Commission (the ``Commission'') is publishing this statement to provide an update regarding its consideration of global accounting standards, including its continued support for the convergence of U.S. Generally Accepted Accounting Principles (``U.S. GAAP'') and International Financial Reporting Standards (``IFRS'') and the implications of convergence with respect to the Commission's ongoing consideration of incorporating IFRS into the financial reporting system for U.S. issuers.

  3. 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.

  4. Management information systems--green light for better info.

    PubMed

    Foster, K; McBride, N

    1992-02-27

    An EIS gathers financial and non-financial data from a variety of sources, both internal and external to an organisation, and presents them accessibly and understandably. It should facilitate the presentation of data so that it is timely and relevant to senior managers' needs. Generally, there are three categories of EIS: Front-end tools, which enhance the presentation of output from existing systems. For example, they can take the output from a general ledger system and enhance its appearance but do not change the content. Internal consolidation tools, which take data from a number of internal sources (such as the general ledger), store it in a central database, and present it to users. This is often done in report book format to which all EIS style functions may be applied. Integrators of information, which integrate data from internal and external sources. Much of the data is non-financial and a major emphasis is on the users' ability to communicate with each other. The key functions that may be included within an EIS are: Drill down. The facility to explore increasingly detailed levels of data. Trends and variances against pre-set targets, such as financial budgets. Graphics and tabular reporting. Data integrity checking. Analysis of the data, modelling and the production of forecasts using time series analysis techniques. Exception reporting through the use of some form of alert. Incorporation of text into the output.

  5. 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

  6. Mobilization and Defense Management Technical Reports Series. Acquisition of ADP (Automated Data Processing) by the Army during Mobilization.

    DTIC Science & Technology

    1983-03-01

    have both a Federal and a State mission. The State mission is to provide protection of life and property and to preserve peace and public safety. The...logistics system is basically the same and will be integrated into the active system in wartime. Financial man- agement support consists of financial...the entire system is security. ErS is on contract to furnish basic security as well as a higher type of security known as the enhanced version

  7. Scoreboards for Schools: ASCD Special Report.

    ERIC Educational Resources Information Center

    Betts, Frank

    1997-01-01

    A program developed by the Association for Curriculum and Supervision Development and Group Decisions Support Systems, Inc., aims to enhance accountability and improve school district/community communication. Scoreboards for Schools addresses inadequacies of current financial reporting systems by providing tightly linked planning strategies for…

  8. Dynamic Modeling of Systemic Risk in Financial Networks

    NASA Astrophysics Data System (ADS)

    Avakian, Adam

    Modern financial networks are complicated structures that can contain multiple types of nodes and connections between those nodes. Banks, governments and even individual people weave into an intricate network of debt, risk correlations and many other forms of interconnectedness. We explore multiple types of financial network models with a focus on understanding the dynamics and causes of cascading failures in such systems. In particular, we apply real-world data from multiple sources to these models to better understand real-world financial networks. We use the results of the Federal Reserve "Banking Organization Systemic Risk Report" (FR Y-15), which surveys the largest US banks on their level of interconnectedness, to find relationships between various measures of network connectivity and systemic risk in the US financial sector. This network model is then stress-tested under a number of scenarios to determine systemic risks inherent in the various network structures. We also use detailed historical balance sheet data from the Venezuelan banking system to build a bipartite network model and find relationships between the changing network structure over time and the response of the system to various shocks. We find that the relationship between interconnectedness and systemic risk is highly dependent on the system and model but that it is always a significant one. These models are useful tools that add value to regulators in creating new measurements of systemic risk in financial networks. These models could be used as macroprudential tools for monitoring the health of the entire banking system as a whole rather than only of individual banks.

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. Data tables for the 1994 National Transit Database report year

    DOT National Transportation Integrated Search

    1995-12-01

    The Data Tables For the 1994 National Transit Database Report Year is one of three publications also referred to as the National Transit Databse Reporting System. The report provides detailed summaries of financial and operating data submitted to FTA...

  14. Changes in Cross-Correlations as an Indicator for Systemic Risk

    NASA Astrophysics Data System (ADS)

    Zheng, Zeyu; Podobnik, Boris; Feng, Ling; Li, Baowen

    2012-11-01

    The 2008-2012 global financial crisis began with the global recession in December 2007 and exacerbated in September 2008, during which the U.S. stock markets lost 20% of value from its October 11 2007 peak. Various studies reported that financial crisis are associated with increase in both cross-correlations among stocks and stock indices and the level of systemic risk. In this paper, we study 10 different Dow Jones economic sector indexes, and applying principle component analysis (PCA) we demonstrate that the rate of increase in principle components with short 12-month time windows can be effectively used as an indicator of systemic risk--the larger the change of PC1, the higher the increase of systemic risk. Clearly, the higher the level of systemic risk, the more likely a financial crisis would occur in the near future.

  15. 75 FR 15692 - Proposed Information Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-30

    ..., reporting burden (time and financial resources) is minimized, collection instruments are clearly understood... Performance Reporting System, also referred to as the Learn and Serve Systems and Information Exchange (LASSIE... information is necessary for the proper performance of the functions of the Corporation, including whether the...

  16. The new Electronic Grants Management System of the Space Telescope Science Institute

    NASA Astrophysics Data System (ADS)

    Beaser, R.; Wagner, E.

    1999-12-01

    The Space Telescope Science Institute has developed a new web-based Grants Management System which will be implemented at grantee institutions in the Spring of 2000. The system will feature on-line preparation and submission of budgets for all programs as well as e-mail notifications to Principal Investigators (PIs) and Authorizing Officials (AOs) of all Awards and Amendments. PDF versions of the documents will be available on the ST ScI web site. In addition, all financial and performance reports will be submitted via the web and grantees will be notified electronically of due and overdue reports. All administrative requests such as budget revisions, requests to extend the grant period, etc., will be submitted electronically to ST ScI. Detailed grant status information will be on-line and a variety of proposal and grant reports will be available to PIs and AOs. The system will also permit electronic routing of budgets and financial reports through the grantee institution.

  17. Educational Financing and Budgeting in Viet Nam. Financial Management of Education Systems.

    ERIC Educational Resources Information Center

    Can, Nguyen Ba; Long, Vu Van; Tam, Phan Thanh; Sinh, Nguyen Thi

    Vietnam started market reforms earlier than other countries in Southeast Asia and is used as a role model by the Asian Development Bank. Nevertheless, complicated bureaucracy and regional differences hinder improvements in financial management in education. The budgeting process, in particular, is cumbersome. This book presents a report of a…

  18. Supplementary Report on Audit of Internal Control Systems Related to the Office of the Secretary of Transportation's Financial Statements for Fiscal Years 1994 and 1995

    DOT National Transportation Integrated Search

    1997-01-24

    The internal controlrelated objectives for our audits of the Office of the Secretary of Transportation's (OST) Financial Statements for Fiscal Years (FY) 1994 and 1995 were to determine whether OST and the Federal Transit Administration (FTA) (i) had...

  19. Changes in Journal Financial Management

    NASA Astrophysics Data System (ADS)

    Editorial Staff, Jce

    2009-06-01

    This report announces the retirement of Mary Orna from the position of Publication Manager of JCE and gives information on the Board of Publication decision to change the management of the Journal 's business and financial affairs to a new system consisting of a treasurer and a business manager, and announces the appointments to those positions.

  20. 77 FR 14454 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-09

    ... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-66513; File No. SR-FINRA-2012-016] Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing and Immediate Effectiveness of Proposed Rule Change To Allow FINRA To Exempt Certain Alternative Trading Systems From the Trade Reporting Obligation Under the Trade...

  1. Cascading Failures in Bi-partite Graphs: Model for Systemic Risk Propagation

    PubMed Central

    Huang, Xuqing; Vodenska, Irena; Havlin, Shlomo; Stanley, H. Eugene

    2013-01-01

    As economic entities become increasingly interconnected, a shock in a financial network can provoke significant cascading failures throughout the system. To study the systemic risk of financial systems, we create a bi-partite banking network model composed of banks and bank assets and propose a cascading failure model to describe the risk propagation process during crises. We empirically test the model with 2007 US commercial banks balance sheet data and compare the model prediction of the failed banks with the real failed banks after 2007. We find that our model efficiently identifies a significant portion of the actual failed banks reported by Federal Deposit Insurance Corporation. The results suggest that this model could be useful for systemic risk stress testing for financial systems. The model also identifies that commercial rather than residential real estate assets are major culprits for the failure of over 350 US commercial banks during 2008–2011. PMID:23386974

  2. 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.

  3. National Urban Mass Transportation Statistics. Second Annual Report, Section 15 Reporting System

    DOT National Transportation Integrated Search

    1982-06-01

    This report summarizes the financial and operating data submitted annually to the Urban Mass Transportation Administration (UMTA) by the nation's public transit operators, pursuant to Section 15 of the UMT Act of 1964, as amended. The report consists...

  4. Managerial innovation in the hospital: an analysis of the diffusion of hospital cost-accounting systems.

    PubMed

    Counte, M A; Glandon, G L

    1988-01-01

    Currently much interest is focused on the uses of cost-accounting systems within the hospital industry. Proponents frequently contend that such systems will help hospitals successfully adapt to new methods of financial reimbursement because they are essential to a number of major management functions, including competitive bidding, cost management, pricing, and profitability assessment. This article reports the results of a study conducted to examine the extent to which hospitals in a major market are actually beginning to use standard cost-accounting systems and identify factors that either aid or hinder the diffusion of these methods. Chief financial officers from 94 hospitals (83 percent response rate) participated in the study during the summer of 1986 where less than half of the hospitals (43 percent) had recently purchased a cost-accounting system. Detailed information about the interface of cost-accounting systems with other application systems and their specific management uses is reported.

  5. 75 FR 23152 - Board of Directors of Federal Home Loan Bank System Office of Finance

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-03

    ...Governed by the Federal Housing Finance Agency's (FHFA) regulations, the Federal Home Loan Bank System's (Bank System) Office of Finance issues debt (``consolidated obligations'') as agent for the Federal Home Loan Banks (Banks) on which the Banks are jointly and severally liable and publishes combined financial reports on the Banks so that members of the Bank System, investors in the consolidated obligations, and other interested parties can assess the strength of the Bank System that stands behind them. The Office of Finance (OF) is governed by a board of directors, the composition and functions of which are determined by FHFA's regulations. FHFA's experience with the Bank System and with the OF's combined financial reports during the recent period of market stress suggests that the OF and the Bank System could benefit from a reconstituted board and strengthened audit committee. This regulation is intended to achieve that end.

  6. University of South Florida System Annual Accountability Report, 2013-14

    ERIC Educational Resources Information Center

    Board of Governors, State University System of Florida, 2014

    2014-01-01

    This statistical report provides data tables on the University of South Florida System's (USF's) financial resources, personnel, enrollment, undergraduate education, graduate education, and research & economic development. Highlights of USF's achievements in the 2013-2014 academic year include: (1) In Tampa, USF celebrated its strongest…

  7. 28 CFR 70.52 - Financial reporting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... accounting system does not meet the standards in § 70.21, additional pertinent information to further monitor.... (ii) Reports must be on an accrual basis. Recipients are not required to convert their accounting system, but must develop such accrual information through best estimates based on an analysis of the...

  8. Report: Audit of EPA’s Fiscal 2005 and 2004 Consolidated Financial Statements

    EPA Pesticide Factsheets

    Report #2006-1-00015, November 14, 2005. EPA converted to a new payroll system in fiscal 2005. While EPA was able to resolve many issues arising from the conversion, we noted several reportable conditions.

  9. 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...

  10. 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...

  11. Coping with Prescription Drug Cost Sharing: Knowledge, Adherence, and Financial Burden

    PubMed Central

    Reed, Mary; Brand, Richard; Newhouse, Joseph P; Selby, Joe V; Hsu, John

    2008-01-01

    Objective Assess patient knowledge of and response to drug cost sharing. Study Setting Adult members of a large prepaid, integrated delivery system. Study Design/Data Collection Telephone interviews with 932 participants (72 percent response rate) who reported knowledge of the structures and amounts of their prescription drug cost sharing. Participants reported cost-related changes in their drug adherence, any financial burden, and other cost-coping behaviors. Actual cost sharing amounts came from administrative databases. Principal Findings Overall, 27 percent of patients knew all of their drug cost sharing structures and amounts. After adjustment for individual characteristics, additional patient cost sharing structures (tiers and caps), and higher copayment amounts were associated with reporting decreased adherence, financial burden, or other cost-coping behaviors. Conclusions Patient knowledge of their drug benefits is limited, especially for more complex cost sharing structures. Patients also report a range of responses to greater cost sharing, including decreasing adherence. PMID:18370979

  12. 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.

  13. 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...

  14. Leadership development practices and hospital financial outcomes.

    PubMed

    Crowe, Daniel; Garman, Andrew N; Li, Chien-Ching; Helton, Jeff; Anderson, Matthew M; Butler, Peter

    2017-08-01

    Affordable Care Act legislation is requiring leaders in US health systems to adapt to new and very different approaches to improving operating performance. Research from other industries suggests leadership development can be a helpful component of organizational change strategies; however, there is currently very little healthcare-specific research available to guide design and deployment. The goal of this exploratory study is to examine potential relationships between specific leadership development practices and health system financial outcomes. Results from the National Center for Healthcare Leadership survey of leadership development practices were correlated with hospital and health system financial performance data from the 2013 Medicare Cost Reports. A general linear regression model, controlling for payer mix, case-mix index, and bed size, was used to assess possible relationships between leadership practices and three financial performance metrics: operating margin, days cash on hand, and debt to capitalization. Statistically significant associations were found between hospital-level operating margins and 5 of the 11 leadership practices as well as the composite score. Relationships at the health system level, however, were not statistically significant. Results provide preliminary evidence of an association between hospital financial performance and investments made in developing their leaders.

  15. 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. ...

  16. 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...

  17. Avionics Integrity Program (AVIP). Volume 4. Force Management - Economic Life Considerations.

    DTIC Science & Technology

    1984-03-01

    often used to refer to the period of time during which financial considerations justify the continued use of an existing system. The study addresses...rejporLs incl-ude contractor ei forts between September 1983 and Marih 1984. Each report represents a completed study in a specific area and stands alone...during which financial considerations justify the selection or continued use of a system. A variety of definitions currently exist for economic life. One

  18. Development of an Evaluation Methodology for Triple Bottom Line Reports Using International Standards on Reporting

    NASA Astrophysics Data System (ADS)

    Skouloudis, Antonis; Evangelinos, Konstantinos; Kourmousis, Fotis

    2009-08-01

    The purpose of this article is twofold. First, evaluation scoring systems for triple bottom line (TBL) reports to date are examined and potential methodological weaknesses and problems are highlighted. In this context, a new assessment methodology is presented based explicitly on the most widely acknowledged standard on non-financial reporting worldwide, the Global Reporting Initiative (GRI) guidelines. The set of GRI topics and performance indicators was converted into scoring criteria while the generic scoring devise was set from 0 to 4 points. Secondly, the proposed benchmark tool was applied to the TBL reports published by Greek companies. Results reveal major gaps in reporting practices, stressing the need for the further development of internal systems and processes in order to collect essential non-financial performance data. A critical overview of the structure and rationale of the evaluation tool in conjunction with the Greek case study is discussed while recommendations for future research on the field of this relatively new form of reporting are suggested.

  19. Development of an evaluation methodology for triple bottom line reports using international standards on reporting.

    PubMed

    Skouloudis, Antonis; Evangelinos, Konstantinos; Kourmousis, Fotis

    2009-08-01

    The purpose of this article is twofold. First, evaluation scoring systems for triple bottom line (TBL) reports to date are examined and potential methodological weaknesses and problems are highlighted. In this context, a new assessment methodology is presented based explicitly on the most widely acknowledged standard on non-financial reporting worldwide, the Global Reporting Initiative (GRI) guidelines. The set of GRI topics and performance indicators was converted into scoring criteria while the generic scoring devise was set from 0 to 4 points. Secondly, the proposed benchmark tool was applied to the TBL reports published by Greek companies. Results reveal major gaps in reporting practices, stressing the need for the further development of internal systems and processes in order to collect essential non-financial performance data. A critical overview of the structure and rationale of the evaluation tool in conjunction with the Greek case study is discussed while recommendations for future research on the field of this relatively new form of reporting are suggested.

  20. 76 FR 61773 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-05

    ... Order Audit Trail System to All NMS Stocks September 29, 2011. Pursuant to Section 19(b)(1) of the... amendments to the Order Audit Trail System (``OATS'') rules expanding the OATS recording and reporting... firms to voluntarily submit data to FINRA to test the adequacy of their reporting systems, was made...

  1. 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

  2. 48 CFR 1816.506-70 - NASA contract clause.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false NASA contract clause. 1816...-70 NASA contract clause. Insert the clause at 1852.216-80, Task Ordering Procedure, in solicitations... reporting (See NPR 9501.2, NASA Contractor Financial Management Reporting System), use the clause with its...

  3. 48 CFR 1816.506-70 - NASA contract clause.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false NASA contract clause. 1816...-70 NASA contract clause. Insert the clause at 1852.216-80, Task Ordering Procedure, in solicitations... reporting (See NPR 9501.2, NASA Contractor Financial Management Reporting System), use the clause with its...

  4. 48 CFR 1816.506-70 - NASA contract clause.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true NASA contract clause. 1816...-70 NASA contract clause. Insert the clause at 1852.216-80, Task Ordering Procedure, in solicitations... reporting (See NPR 9501.2, NASA Contractor Financial Management Reporting System), use the clause with its...

  5. 48 CFR 1816.506-70 - NASA contract clause.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false NASA contract clause. 1816...-70 NASA contract clause. Insert the clause at 1852.216-80, Task Ordering Procedure, in solicitations... reporting (See NPR 9501.2, NASA Contractor Financial Management Reporting System), use the clause with its...

  6. 48 CFR 1816.506-70 - NASA contract clause.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false NASA contract clause. 1816...-70 NASA contract clause. Insert the clause at 1852.216-80, Task Ordering Procedure, in solicitations... reporting (See NPR 9501.2, NASA Contractor Financial Management Reporting System), use the clause with its...

  7. Report: Geothermal Heat Pump Consortium, Inc. Costs Claimed Under EPA Assistance Agreement Nos. X828299-01 and X828802-01

    EPA Pesticide Factsheets

    Report #2003-4-00120, September 30, 2003. The Consortium’s financial management system and procurement system did not comply with the requirements of 40 CFR Part 30 and Office of Management and Budget (OMB) Circular A-122.

  8. 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...

  9. 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...

  10. 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...

  11. Changes in Cross-Correlations as an Indicator for Systemic Risk

    PubMed Central

    Zheng, Zeyu; Podobnik, Boris; Feng, Ling; Li, Baowen

    2012-01-01

    The 2008–2012 global financial crisis began with the global recession in December 2007 and exacerbated in September 2008, during which the U.S. stock markets lost 20% of value from its October 11 2007 peak. Various studies reported that financial crisis are associated with increase in both cross-correlations among stocks and stock indices and the level of systemic risk. In this paper, we study 10 different Dow Jones economic sector indexes, and applying principle component analysis (PCA) we demonstrate that the rate of increase in principle components with short 12-month time windows can be effectively used as an indicator of systemic risk—the larger the change of PC1, the higher the increase of systemic risk. Clearly, the higher the level of systemic risk, the more likely a financial crisis would occur in the near future. PMID:23185692

  12. The financial performance of rural hospitals and implications for elimination of the Critical Access Hospital program.

    PubMed

    Holmes, George M; Pink, George H; Friedman, Sarah A

    2013-01-01

    To compare the financial performance of rural hospitals with Medicare payment provisions to those paid under prospective payment and to estimate the financial consequences of elimination of the Critical Access Hospital (CAH) program. Financial data for 2004-2010 were collected from the Healthcare Cost Reporting Information System (HCRIS) for rural hospitals. HCRIS data were used to calculate measures of the profitability, liquidity, capital structure, and financial strength of rural hospitals. Linear mixed models accounted for the method of Medicare reimbursement, time trends, hospital, and market characteristics. Simulations were used to estimate profitability of CAHs if they reverted to prospective payment. CAHs generally had lower unadjusted financial performance than other types of rural hospitals, but after adjustment for hospital characteristics, CAHs had generally higher financial performance. Special payment provisions by Medicare to rural hospitals are important determinants of financial performance. In particular, the financial condition of CAHs would be worse if they were paid under prospective payment. © 2012 National Rural Health Association.

  13. The Role of Activity Based Costing (ABC) in Educational Support Services: A White Paper.

    ERIC Educational Resources Information Center

    Edds, Daniel B.

    Many front-line managers who are assuming more financial responsibility for their organizations find traditional cost accounting inadequate for their needs and are turning to Activity Based Costing (ABC). ABC is not a financial reporting system to serve the needs of regulatory agencies, but a tool that tracks costs from the general ledger…

  14. Money Walks: Implicit Mobility Behavior and Financial Well-Being.

    PubMed

    Singh, Vivek Kumar; Bozkaya, Burcin; Pentland, Alex

    2015-01-01

    Traditional financial decision systems (e.g. credit) had to rely on explicit individual traits like age, gender, job type, and marital status, while being oblivious to spatio-temporal mobility or the habits of the individual involved. Emerging trends in geo-aware and mobile payment systems, and the resulting "big data," present an opportunity to study human consumption patterns across space and time. Taking inspiration from animal behavior studies that have reported significant interconnections between animal spatio-temporal "foraging" behavior and their life outcomes, we analyzed a corpus of hundreds of thousands of human economic transactions and found that financial outcomes for individuals are intricately linked with their spatio-temporal traits like exploration, engagement, and elasticity. Such features yield models that are 30% to 49% better at predicting future financial difficulties than the comparable demographic models.

  15. Money Walks: Implicit Mobility Behavior and Financial Well-Being

    PubMed Central

    Singh, Vivek Kumar; Bozkaya, Burcin; Pentland, Alex

    2015-01-01

    Traditional financial decision systems (e.g. credit) had to rely on explicit individual traits like age, gender, job type, and marital status, while being oblivious to spatio-temporal mobility or the habits of the individual involved. Emerging trends in geo-aware and mobile payment systems, and the resulting “big data,” present an opportunity to study human consumption patterns across space and time. Taking inspiration from animal behavior studies that have reported significant interconnections between animal spatio-temporal “foraging” behavior and their life outcomes, we analyzed a corpus of hundreds of thousands of human economic transactions and found that financial outcomes for individuals are intricately linked with their spatio-temporal traits like exploration, engagement, and elasticity. Such features yield models that are 30% to 49% better at predicting future financial difficulties than the comparable demographic models. PMID:26317339

  16. 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

  17. 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...

  18. The association of financial difficulties with clinical outcomes in cancer patients: secondary analysis of 16 academic prospective clinical trials conducted in Italy.

    PubMed

    Perrone, F; Jommi, C; Di Maio, M; Gimigliano, A; Gridelli, C; Pignata, S; Ciardiello, F; Nuzzo, F; de Matteis, A; Del Mastro, L; Bryce, J; Daniele, G; Morabito, A; Piccirillo, M C; Rocco, G; Guizzaro, L; Gallo, C

    2016-12-01

    Cancer may cause financial difficulties, but its impact in countries with public health systems is unknown. We evaluated the association of financial difficulties with clinical outcomes of cancer patients enrolled in academic clinical trials performed within the Italian public health system. Data were pooled from 16 prospective multicentre trials in lung, breast or ovarian cancer, using the EORTC quality of life (QOL) C30 questionnaire. Question 28 scores financial difficulties related to disease or treatment in four categories from 'not at all' to 'very much'. We defined financial burden (FB) as any financial difficulty reported at baseline questionnaire, and financial toxicity (FT) as score worsening in a subsequent questionnaire. We investigated (i) the association of FB with clinical outcomes (survival, global QOL response [questions 29/30] and severe toxicity), and (ii) the association of FT with survival. Multivariable analyses were performed using logistic regression models or the Cox model adjusting for trial, gender, age, region and period of enrolment, baseline global QOL and, where appropriate, FB and global QOL response. Results are reported as odds ratio (OR) or hazard ratio (HR) with 95% confidence intervals (CI). At baseline 26% of the 3670 study patients reported FB, significantly correlated with worse baseline global QOL. FB was not associated with risks of death (HR 0.94, 95% CI 0.85-1.04, P = 0.23) and severe toxicity (OR 0.90, 95% CI 0.76-1.06, P = 0.19) but was predictive of a higher chance of worse global QOL response (OR 1.35, 95% CI 1.08-1.70, P = 0.009). During treatment, 2735 (74.5%) patients filled in subsequent questionnaires and 616 (22.5%) developed FT that was significantly associated with an increased risk of death (HR 1.20, 95% CI 1.05-1.37, P = 0.007). Several sensitivity analyses confirmed these findings. Even in a public health system, financial difficulties are associated with relevant cancer patients outcomes like QOL and survival. Any registered clinical trial number should be indicated after the abstract. © The Author 2016. Published by Oxford University Press on behalf of the European Society for Medical Oncology. All rights reserved. For permissions, please email: journals.permissions@oup.com.

  19. Environment-Level Strategies to Support Independent Control of Finances: A Response to the SSA Review of Financial Capability Determination Review.

    PubMed

    Harper, Annie; Rowe, Michael

    2017-01-01

    The Social Security Administration (SSA) recently completed an evaluation of the process by which representative payees are assigned. The SSA report is welcome, particularly for its focus on developing more accurate, real-world assessments of a person's financial capability and its recognition of the need for more flexible options for people with disabilities. Crucially, the report discusses the impact of the broader environment-specifically, conditions related to living in poverty. However, it provides no guidance about environmental interventions that could enable more beneficiaries to manage their funds without a payee. Innovative financial products could be offered to beneficiaries, and the retail industry could develop processes to support responsible financial management by people with mental illness. Changes to SSA benefits systems, including raising benefits levels and asset limits, could enable more beneficiaries to manage their funds independently.

  20. 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.…

  1. 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...

  2. Capital projects: Economic and financial analyses of nine capital projects in Egypt. Technical report

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

    Hanrahan, M.; Walker, J.

    1994-03-01

    Over the period 1977-92, the US Agency for International Development (A.I.D.) funded nine capital projects in Egypt, which collectively increased electric power generation, introduced a modern telephone system in Cairo and Alexandria, and rehabilitated a water and sewer system that served 23 million people. This study presents detailed ex post facto analyses of the projects` economic and financial internal rates of return. The methodology, assumptions, and data are examined and described. Results indicate a mixed performance, with generally low to medium financial and economic rates of return. In large measure, the poor performance was due to the Egyptian Government`s poormore » economic policies.« less

  3. 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...

  4. 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...

  5. 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...

  6. 20 CFR 645.240 - What are the reporting requirements for Welfare-to-Work programs?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) General. State formula and other direct competitive grant recipients must report financial and participant... local governments. Reports must be submitted to the Department quarterly. Existing WtW financial.... (c) Financial reports. Each grant recipient must submit financial reports to the Department. Reported...

  7. Project FARE task II report : urban mass transportation industry survey of reporting capability : interim task II report for July-November 1972 period

    DOT National Transportation Integrated Search

    1972-11-01

    Report contains a description of the work done to evaluate the capability of the urban mass transit industry to report financial and operating data through a uniform reporting system. Techniques used in the evaluation included a questionnaire survey ...

  8. Characteristics of psychiatric patients for whom financial considerations affect optimal treatment provision.

    PubMed

    West, Joyce C; Pingitore, David; Zarin, Deborah A

    2002-12-01

    This study assessed characteristics of psychiatric patients for whom financial considerations affected the provision of "optimal" treatment. Psychiatrists reported that for 33.8 percent of 1,228 patients from a national sample, financial considerations such as managed care limitations, the patient's personal finances, and limitations inherent in the public care system adversely affected the provision of optimal treatment. Patients were more likely to have their treatment adversely affected by financial considerations if they were more severely ill, had more than one behavioral health disorder or a psychosocial problem, or were receiving treatment under managed care arrangements. Patients for whom financial considerations affect the provision of optimal treatment represent a population for whom access to treatment may be particularly important.

  9. ARTS. Accountability Reporting and Tracking System

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

    Jones, J.F.; Faccio, R.M.

    ARTS is a micro based prototype of the data elements, screens, and information processing rules that apply to the Accountability Reporting Program. The system focuses on the Accountability Event. The Accountability Event is an occurrence of incurring avoidable costs. The system must be able to CRUD (Create, Retrieve, Update, Delete) instances of the Accountability Event. Additionally, the system must provide for a review committee to update the `event record` with findings and determination information. Lastly, the system must provide for financial representatives to perform a cost reporting process.

  10. 12 CFR 211.13 - Supervision and reporting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... INTERNATIONAL BANKING OPERATIONS (REGULATION K) International Operations of U.S. Banking Organizations § 211.13 Supervision and reporting. (a) Supervision—(1) Foreign branches and subsidiaries. U.S. banking organizations... banking and financial prudence. (i) Effective systems of records, controls, and reports shall be...

  11. 31 CFR 1028.310-1028.320 - [Reserved

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR OPERATORS OF CREDIT CARD SYSTEMS Reports Required To Be Made by Operators of Credit Card Systems §§ 1028.310-1028.320 [Reserved] ...

  12. 31 CFR 1028.310-1028.320 - [Reserved

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR OPERATORS OF CREDIT CARD SYSTEMS Reports Required To Be Made by Operators of Credit Card Systems §§ 1028.310-1028.320 [Reserved] ...

  13. 31 CFR 1028.310-1028.320 - [Reserved

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR OPERATORS OF CREDIT CARD SYSTEMS Reports Required To Be Made by Operators of Credit Card Systems §§ 1028.310-1028.320 [Reserved] ...

  14. 31 CFR 1028.310-1028.320 - [Reserved

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...) FINANCIAL CRIMES ENFORCEMENT NETWORK, DEPARTMENT OF THE TREASURY RULES FOR OPERATORS OF CREDIT CARD SYSTEMS Reports Required To Be Made by Operators of Credit Card Systems §§ 1028.310-1028.320 [Reserved] ...

  15. NASA University Program Management Information System

    NASA Technical Reports Server (NTRS)

    1999-01-01

    As basic policy, NASA believes that colleges and universities should be encouraged to participate in the nation's space and aeronautics program to the maximum extent practicable. Indeed, universities are considered as partners with government and industry in the nation's aerospace program. NASA's objective is to have them bring their scientific, engineering, and social research competence to bear on aerospace problems and on the broader social, economic, and international implications of NASA's technical and scientific programs. It is expected that, in so doing, universities will strengthen both their research and their educational capabilities to contribute more effectively to the national well-being. NASA field codes and certain Headquarters program offices provide funds for those activities in universities which contribute to the mission needs of that particular NASA element. Although NASA has no predetermined amount of money to devote to university activities, the effort funded each year is substantial. (See the bar chart on the next page). This annual report is one means of documenting the NASA-university relationship, frequently denoted, collectively, as NASA's University Program. This report is consistent with agency accounting records, as the data is obtained from NASA's Financial and Contractual Status (FACS) System, operated by the Financial Management Division and the Procurement Office. However, in accordance with interagency agreements, the orientation differs from that required for financial or procurement purposes. Any apparent discrepancies between this report and other NASA procurement or financial reports stem from the selection criteria for the data.

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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…

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 75 FR 32468 - Farm Credit System Insurance Corporation Board; Regular Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-08

    ... Minutes March 25, 2010 (Open and Closed) B. Business Reports FCSIC Financial Report Report on Insured Obligations Quarterly Report on Annual Performance Plan C. New Business Policy Statement Concerning Appraisals..., from 1 p.m. until such time as the Board concludes its business. FOR FURTHER INFORMATION CONTACT...

  11. 76 FR 8067 - Reporting by Investment Advisers to Private Funds and Certain Commodity Pool Operators and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-11

    ... other things, to assist the Financial Stability Oversight Council in its assessment of systemic risk in... for the assessment of systemic risk by FSOC.\\12\\ The records and reports must include a description of... section 204(b)(1) could be read in isolation to imply that the SEC requiring private fund systemic risk...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. Statistical Abstracts, Fall 1990: Instructional Workload, Faculty, and I&DR Costs.

    ERIC Educational Resources Information Center

    State Univ. of New York, Albany. Central Staff Office of Institutional Research.

    This publication provides summary analytical reports and graphic displays from the official Course and Section Analysis (CASA) system concerning the instructional workload and the financial resources of academic departments offering courses during the fall 1990 semester within the State University of New York system. Included are six reports. The…

  5. 12 CFR 741.6 - Financial and statistical and other reports.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... to do so must use NCUA's information management system to submit their data online. If a credit union is unable to use the information system, it must file written reports in accordance with the... Form 4501 or its equivalent, within 10 days after an election or appointment of senior management or...

  6. 12 CFR 741.6 - Financial and statistical and other reports.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... to do so must use NCUA's information management system to submit their data online. If a credit union is unable to use the information system, it must file written reports in accordance with the... Form 4501 or its equivalent, within 10 days after an election or appointment of senior management or...

  7. Money for Music Education: A District Analysis of the How, What, and Where of Spending for Music Education

    ERIC Educational Resources Information Center

    Fermanich, Mark L.

    2011-01-01

    Evidence suggests that accountability and financial pressures are causing schools across the country to reduce investments in subject areas that are not assessed for accountability purposes. However, due to the design of financial reporting systems in most states, inadequate data are available to analyze spending levels and patterns for specific…

  8. Financial Report of the County Colleges of the State of New Jersey for the Fiscal Year Ended June 30, 1978.

    ERIC Educational Resources Information Center

    New Jersey State Dept. of Higher Education, Trenton.

    Financial information and an analytic narrative concerning the New Jersey community college system are presented for the following major areas: (1) enrollments and educational cost per full-time equivalent student; (2) sources of current revenue; (3) educational and general expenditures; and (4) fixed assets and capital data. The New Jersey county…

  9. 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...

  10. 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...

  11. Performance profiles of major energy producers, 1997

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

    NONE

    1999-01-01

    The energy industry generally and petroleum and natural gas operations in particular are frequently reacting to a variety of unsettling forces. Falling oil prices, economic upswings, currency devaluations, increasingly rigorous environmental quality standards, deregulation of electricity markets, and continued advances in exploration and production technology were among the challenges and opportunities to the industry in 1997. To analyze the extent to which these and other developments have affected energy industry financial and operating performance, strategies, and industry structure, the Energy Information Administration (EIA) maintains the Financial Reporting Systems (FRS). Through Form EIA-28, major US energy companies annually report to themore » FRS. Financial and operating information is reported by major lines of business, including oil and gas production (upstream), petroleum refining and marketing (downstream), other energy operations, and nonenergy business. Performance Profiles of Major Producers 1997 examines the interplays of energy markets, companies` strategies, and government policies (in 1997 and in historical context) that gave rise to the results given here. The report also analyzes other key aspects of energy company financial performance as seen through the multifaceted lens provided by the FRS data and complementary data for industry overall. 41 figs., 77 tabs.« less

  12. 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

  13. A new accounting system for financial balance based on personnel cost after the introduction of a DPC/DRG system.

    PubMed

    Nakagawa, Yoshiaki; Takemura, Tadamasa; Yoshihara, Hiroyuki; Nakagawa, Yoshinobu

    2011-04-01

    A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical costs and financial balance. A simple method has been devised, based on personnel cost, for calculating medical costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system.

  14. 76 FR 15352 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-21

    ... the defined terms, ``TRACE-Eligible Security,'' ``Reportable TRACE Transaction,'' ``Agency Debt...'') for reporting Asset-Backed Securities transactions; (C) to consolidate reporting requirements for Asset-Backed Securities transactions that are executed other than during TRACE System Hours; (D) to...

  15. Contractor Accounting, Reporting and Estimating (CARE).

    DTIC Science & Technology

    Contractor Accounting Reporting and Estimating (CARE) provides check lists that may be used as guides in evaluating the accounting system, financial reporting , and cost estimating capabilities of the contractor. Experience gained from the Management Review Technique was used as a basis for the check lists. (Author)

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. Mapping Systemic Risk: Critical Degree and Failures Distribution in Financial Networks.

    PubMed

    Smerlak, Matteo; Stoll, Brady; Gupta, Agam; Magdanz, James S

    2015-01-01

    The financial crisis illustrated the need for a functional understanding of systemic risk in strongly interconnected financial structures. Dynamic processes on complex networks being intrinsically difficult to model analytically, most recent studies of this problem have relied on numerical simulations. Here we report analytical results in a network model of interbank lending based on directly relevant financial parameters, such as interest rates and leverage ratios. We obtain a closed-form formula for the "critical degree" (the number of creditors per bank below which an individual shock can propagate throughout the network), and relate failures distributions to network topologies, in particular scalefree ones. Our criterion for the onset of contagion turns out to be isomorphic to the condition for cooperation to evolve on graphs and social networks, as recently formulated in evolutionary game theory. This remarkable connection supports recent calls for a methodological rapprochement between finance and ecology.

  5. Mapping Systemic Risk: Critical Degree and Failures Distribution in Financial Networks

    PubMed Central

    Smerlak, Matteo; Stoll, Brady; Gupta, Agam; Magdanz, James S.

    2015-01-01

    The financial crisis illustrated the need for a functional understanding of systemic risk in strongly interconnected financial structures. Dynamic processes on complex networks being intrinsically difficult to model analytically, most recent studies of this problem have relied on numerical simulations. Here we report analytical results in a network model of interbank lending based on directly relevant financial parameters, such as interest rates and leverage ratios. We obtain a closed-form formula for the “critical degree” (the number of creditors per bank below which an individual shock can propagate throughout the network), and relate failures distributions to network topologies, in particular scalefree ones. Our criterion for the onset of contagion turns out to be isomorphic to the condition for cooperation to evolve on graphs and social networks, as recently formulated in evolutionary game theory. This remarkable connection supports recent calls for a methodological rapprochement between finance and ecology. PMID:26207631

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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 Power System, as of September 30, 2009, 2008, 2007, and 2006, and the results of its operations and its cash flow for the years then ended, in conformity with U.S. generally accepted accounting principles. Our audits were conducted for the purpose of forming an opinion on the 2009, 2008, 2007, and 2006 SWFPS’s combined financial statements taken as a whole. The supplementary information in the combining financial statements is presented for purposes of additional analysis and is not a required part of the basic combined financial statements. The supplementary information has been subjected to the auditing procedures applied in the audit of the basic combined financial statements and, in our opinion, is fairly stated in all material respects in relation to the basic combined financial statements taken as a whole.« less

  20. Recommendations for an Executive Information System (EIS) for the NASA Accounting and Financial Information System (NAFIS)

    NASA Technical Reports Server (NTRS)

    Goss, Ernest Preston

    1991-01-01

    The objectives were to: (1) survey state-of-the-art computing architectures, tools, and technologies for implementing an Executive Information System (EIS); (2) review MSFC capabilities and efforts in developing an EIS for Shuttle Projects Office and the Payloads Project Office; (3) review management reporting requirements for the NASA Accounting and Financial Information System (NAFIS) Project in the areas of cost, schedule, and technical performance, and insure that the EIS fully supports these requirements; and (4) develop and implement a pilot concept for a NAFIS EIS. A summary of the findings of this work is presented.

  1. 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.

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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. 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...

  8. 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...

  9. 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...

  10. A systematic approach to sound decision making starts with financial reporting.

    PubMed

    Taylor, R B

    1989-11-01

    Managers and supervisors need information to measure departmental performance. Designing a reporting system requires managers to obtain needed information without being flooded by extraneous data. A reporting framework designed to examine five control points is a necessary tool, and a good place to start.

  11. Aspects of Apache's Acquisition of Mariner Energy and Selected Devon Energy Assets

    EIA Publications

    2010-01-01

    The Energy Information Administration reviews mergers, acquisitions, and alliances by companies that are respondents to Form EIA-28 (Financial Reporting System (FRS)), or that result in a company that meets the FRS reporting criteria.

  12. Report: EPA Needs to Strengthen Financial Database Security Oversight and Monitor Compliance

    EPA Pesticide Factsheets

    Report #2007-P-00017, March 29, 2007. Weaknesses in how EPA offices monitor databases for known security vulnerabilities, communicate the status of critical system patches, and monitor the access to database administrator accounts and privileges.

  13. 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...

  14. 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...

  15. 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…

  16. 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

  17. 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…

  18. 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...

  19. 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…

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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

  10. 78 FR 34660 - Farm Credit System Insurance Corporation Board; Regular Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-10

    ... Performance Open Session A. Approval of Minutes April 11, 2013 B. Business Reports FCSIC Financial Report Report on Insured and Other Obligations Quarterly Report on Annual Performance Plan C. New Business Mid... June 13, 2013, from 1:00 p.m. until such time as the Board concludes its business. FOR FURTHER...

  11. 77 FR 35384 - Farm Credit System Insurance Corporation Board; Regular Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-13

    ..., 2012, from 1:00 p.m. until such time as the Board concludes its business. FOR FURTHER INFORMATION... Performance Open Session A. Approval of Minutes April 24, 2012 (Regular Meeting) B. Business Reports FCSIC Financial Reports Report on Insured Obligations Quarterly Report on Annual Performance Plan C. New Business...

  12. 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.

  13. JPRS Report, East Europe.

    DTIC Science & Technology

    1987-12-18

    and the specialized institutions would make the contra-plans. Thus, the Ministry of Finance would work out the financial contra-plan, the Ministry...The financial system then is in bad condition, and the institutional incompetence additionally complicates the electronics enterprises’ situation...life. He has in him something of Prince Mishkin and he seems to follow in the footsteps of Alyosha Karamazov. Terrified by the scourge of drugs, he

  14. Development of an Individualized and Group Instructional Program Based on Financial Management for Adult/Young Farmers in Vocational Agriculture Programs in Missouri. Final Report.

    ERIC Educational Resources Information Center

    Nolting, Greg; And Others

    A study was conducted to develop competency-based curriculum materials and a computer-based analysis system for farm business records to assist local vocational agriculture teachers of adult/young farmers in their group and individualized instructional programs. A list of thirty-five competencies in financial management were validated using…

  15. Revitalising the Nigerian University System: The Imperatives of a Market Driven Funding Mechanism

    ERIC Educational Resources Information Center

    Chiemeka, Nnorom; Nwagwu, Nwakaire Onuzuruike

    2015-01-01

    The needs assessment report of Nigerian public universities (2012) exposed a disturbing level of decay in public universities in Nigeria. The report, among other things advocated better financial management as a panacea for revitalising the university system. This paper compared the direct funding allocation mechanism (which is the major way of…

  16. Security and confidentiality of health information systems: implications for physicians.

    PubMed

    Dorodny, V S

    1998-01-01

    Adopting and developing the new generation of information systems will be essential to remain competitive in a quality conscious health care environment. These systems enable physicians to document patient encounters and aggregate the information from the population they treat, while capturing detailed data on chronic medical conditions, medications, treatment plans, risk factors, severity of conditions, and health care resource utilization and management. Today, the knowledge-based information systems should offer instant, around-the-clock access for the provider, support simple order entry, facilitate data capture and retrieval, and provide eligibility verification, electronic authentication, prescription writing, security, and reporting that benchmarks outcomes management based upon clinical/financial decisions and treatment plans. It is an integral part of any information system to incorporate and integrate transactional (financial/administrative) information, as well as analytical (clinical/medical) data in a user-friendly, readily accessible, and secure form. This article explores the technical, financial, logistical, and behavioral obstacles on the way to the Promised Land.

  17. The Annual Condition of Education Report 2012

    ERIC Educational Resources Information Center

    Iowa Department of Education, 2013

    2013-01-01

    The Annual Condition of Education Report provides a wide range of state-level data, including shifts in student populations and demographics, teacher salaries and characteristics, student achievement results, and school financial information. The report provides important metrics to the education community about the status of the education system.…

  18. 77 FR 74183 - Farm Credit System Insurance Corporation Board; Regular Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-13

    ..., 2012, from 1:00 p.m. until such time as the Board concludes its business. FOR FURTHER INFORMATION.... Business Reports September 30, 2012 Financial Reports Report on Insured and Other Obligations Quarterly... the Year Ended December 31, 2012 Executive Session Executive Session of the FCSIC Board Audit...

  19. 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

  20. 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

  1. 25 CFR Appendix B to Part 276 - 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 B Appendix B to Part 276...—Financial Reporting Requirements A. Purpose and scope. This appendix prescribes requirements for grantee to report financial information to the Bureau and to request advances and reimbursement when a letter-of...

  2. 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...

  3. 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...

  4. 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…

  5. 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...

  6. 25 CFR Appendix B to Part 276 - 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 B Appendix B to Part 276...—Financial Reporting Requirements A. Purpose and scope. This appendix prescribes requirements for grantee to report financial information to the Bureau and to request advances and reimbursement when a letter-of...

  7. 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.

  8. Urban transportation : challenges to widespread deployment of intelligent transportation systems : report to Congressional committees

    DOT National Transportation Integrated Search

    The federal government can take programmatic and financial actions to : promote the deployment of intelligent transportation systems. The : programmatic actions include providing technical assistance and training : to state and local officials, disse...

  9. 78 FR 773 - Hartford Financial Services Group, Inc., Commercial/Actuarial/Information Delivery Services (IDS...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-04

    ...., Commercial/ Actuarial/Information Delivery Services (IDS)/Corporate & Financial Reporting group, Hartford... financial reporting. The group develops databases for creating reports for corporate, regulatory, and... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-81,815] Hartford Financial...

  10. 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...

  11. 17 CFR 4.22 - Reporting to pool participants.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., the financial statements are not required to include consolidated information for all series. (7) For... event that the International Financial Reporting Standards require consolidated financial statements for... reporting pool's consolidated financial statements. (ii) The commodity pool operator of a pool that meets...

  12. 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...

  13. Social inequalities in self-reported refraining from health care due to financial reasons in Sweden: health care on equal terms?

    PubMed

    Molarius, Anu; Simonsson, Bo; Lindén-Boström, Margareta; Kalander-Blomqvist, Marina; Feldman, Inna; Eriksson, Hans G

    2014-11-29

    The main goal of the health care system in Sweden is good health and health care on equal terms for the entire population. This study investigated the existence of social inequalities in refraining from health care due to financial reasons in Sweden. The study is based on 38,536 persons who responded to a survey questionnaire sent to a random sample of men and women aged 18-84 years in 2008 (response rate 59%). The proportion of persons who during the past three months due to financial reasons limited or refrained from seeking health care, purchasing medicine or seeking dental care is reported. The groups were defined by gender, age, country of origin, educational level and employment status. The prevalence of longstanding illness was used to describe morbidity in these groups. Differences between groups were tested with chi-squared statistics and multivariate logistic regression models. In total, 3% reported that they had limited or refrained from seeking health care, 4% from purchasing medicine and 10% from seeking dental care. To refrain from seeking health care was much more common among the unemployed (12%) and those on disability pension (10%) than among employees (2%). It was also more common among young adults and persons born outside the Nordic countries. Similar differences also apply to purchasing medicine and dental care. The odds for refraining from seeking health care, purchasing medicine or seeking dental care due to financial reasons were 2-3 times higher among persons with longstanding illness than among persons with no longstanding illness. There are social inequalities in self-reported refraining from health care due to financial reasons in Sweden even though the absolute levels vary between different types of care. Often those in most need refrain from seeking health care which contradicts the national goal of the health care system. The results suggest that the fare systems of health care and dental care should be revised because they contribute to inequalities in health care.

  14. 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

  15. 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

  16. 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

  17. 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

  18. 78 FR 147 - Proposed Collections; Comment Requests

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-02

    ... reports (the TIC C reports) will include all U.S. residents except U.S.-resident financial institutions. This means that those financial institutions that previously reported on the TIC C forms (they are all financial institutions except banks, other depository institutions, bank and financial holding companies...

  19. 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...

  20. 78 FR 8596 - Hartford Financial Services Group, Inc., Commercial/Actuarial/ Information Delivery Services (IDS...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-06

    ... Delivery Services (IDS)/Corporate & Financial Reporting group, Hartford, Connecticut (The Hartford-IDS... technology applications for corporate, regulatory, and financial reporting. Pursuant to 29 CFR 90.18(c...., Commercial/Actuarial/Information Delivery Services (IDS)/ Corporate & Financial Reporting group, Hartford...

  1. 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...

  2. 12 CFR 1263.15 - Recent merger or acquisition applicants.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... section. (a) Financial condition requirement—(1) Regulatory financial reports. For purposes of § 1263.11(a... its application for membership, has not yet filed regulatory financial reports with its appropriate... regulatory financial reports that the applicant has filed with its appropriate regulator. (2) Performance...

  3. 12 CFR 1263.15 - Recent merger or acquisition applicants.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... section. (a) Financial condition requirement—(1) Regulatory financial reports. For purposes of § 1263.11(a... its application for membership, has not yet filed regulatory financial reports with its appropriate... regulatory financial reports that the applicant has filed with its appropriate regulator. (2) Performance...

  4. 12 CFR 1263.15 - Recent merger or acquisition applicants.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... section. (a) Financial condition requirement—(1) Regulatory financial reports. For purposes of § 1263.11(a... its application for membership, has not yet filed regulatory financial reports with its appropriate... regulatory financial reports that the applicant has filed with its appropriate regulator. (2) Performance...

  5. 12 CFR 1263.15 - Recent merger or acquisition applicants.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... section. (a) Financial condition requirement—(1) Regulatory financial reports. For purposes of § 1263.11(a... its application for membership, has not yet filed regulatory financial reports with its appropriate... regulatory financial reports that the applicant has filed with its appropriate regulator. (2) Performance...

  6. 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...

  7. 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...

  8. 39 CFR 3050.41 - Treatment of additional financial reports.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Treatment of additional financial reports. 3050.41... Treatment of additional financial reports. (a) For purposes of the reports required by § 3050.40(a)(2), the... § 3050.40(c) is fairly stated in all material respects, either in relation to the basic financial...

  9. 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

  10. Risk-sharing integration efforts in the hospital sector.

    PubMed

    Jantzen, R; Loubeau, P R

    1999-01-01

    The extent of hospital involvement in integrated delivery systems (IDSs) during 1996 was assessed by a national sample of 235 short-term private general hospitals. Two out of five hospitals were participating in networks with some financial risk sharing, and another third reported membership in IDS networks without financial obligations. Managed care's presence was the only significant factor moving hospitals from a stand-alone status to network membership. The decision to share financial risk was influenced not only by managed care pressures, but also by the level of local hospital competition and the severity of the inpatient case mix.

  11. Life-course financial strain and health in African-Americans.

    PubMed

    Szanton, Sarah L; Thorpe, Roland J; Whitfield, Keith

    2010-07-01

    Differential exposure to financial strain may explain some differences in population health. However, few studies have examined the cumulative health effect of financial strain across the life-course. Studies that have are limited to self-reported health measures. Our objective was to examine the associations between childhood, adulthood, and life-course, or cumulative, financial strain with disability, lung function, cognition, and depression. In a population-based cross-sectional cohort study of adult African-American twins enrolled in the US Carolina African American Twin Study of Aging (CAATSA), we found that participants who reported financial strain as children and as adults are more likely to be physically disabled, and report more depressive symptoms than their unstrained counterparts. Participants who reported childhood financial strain had lower cognitive functioning than those with no childhood financial strain. We were unable to detect a difference in lung function beyond the effect of actual income and education in those who reported financial strain compared to those who did not. Financial strain in adulthood was more consistently associated with poor health than was childhood financial strain, a finding that suggests targeting adult financial strain could help prevent disability and depression among African-American adults. Copyright 2010 Elsevier Ltd. All rights reserved.

  12. Life-course Financial Strain and Health in African-Americans

    PubMed Central

    Thorpe, Roland J; Whitfield, Keith E

    2010-01-01

    Differential exposure to financial strain may explain some differences in population health. However, few studies have examined the cumulative health effect of financial strain across the life-course. Studies that have are limited to self-reported health measures. Our objective was to examine the associations between childhood, adulthood, and life-course, or cumulative, financial strain with disability, lung function, cognition, and depression. In a population-based cross-sectional cohort study of adult African-American twins enrolled in the US Carolina African American Twin Study of Aging (CAATSA), we found that participants who reported financial strain as children and as adults are more likely to be physically disabled, and report more depressive symptoms than their unstrained counterparts. Participants who reported childhood financial strain had lower cognitive functioning than those with no childhood financial strain. We were unable to detect a difference in lung function beyond the effect of actual income and education in those who reported financial strain compared to those who did not. Financial strain in adulthood was more consistently associated with poor health than was childhood financial strain, a finding that suggests targeting adult financial strain could help prevent disability and depression among African-American adults. PMID:20452712

  13. 12 CFR 620.3 - 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 DISCLOSURE TO SHAREHOLDERS General § 620.3 Accuracy of reports and assessment of internal... true, accurate, and complete to the best of signatories' knowledge and belief. (d) Management...

  14. 12 CFR 216.15 - Other exceptions to notice and opt out requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Reporting Act (15 U.S.C. 1681 et seq.), or (ii) From a consumer report reported by a consumer reporting... RESERVE SYSTEM PRIVACY OF CONSUMER FINANCIAL INFORMATION (REGULATION P) Exceptions § 216.15 Other... consent or at the direction of the consumer, provided that the consumer has not revoked the consent or...

  15. 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...

  16. 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...

  17. 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...

  18. 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

  19. System Dynamics and Management Science Approaches Toward Increasing Acquisition Process Efficiency

    DTIC Science & Technology

    2014-04-30

    research programme, Summary of Research Report 126, ISBN 978-1-85908-475-5, The Association of Chartered Certified Accountants ( ACCA ), London, UK...2003). Especially in a time of financial shortfalls and cuts in public budgets together with increasing infrastructure costs, PPPs become a popular...models can be found for example in (Lyneis, 2007; Garcia, 2009; Sterman, 2000). Benefits of the Project Client and the Financial Aspects The next

  20. Information Systems: Fact or Fiction.

    ERIC Educational Resources Information Center

    Bearley, William

    Rising costs of programming and program maintenance have caused discussion concerning the need for generalized information systems. These would provide data base functions plus complete report writing and file maintenance capabilities. All administrative applications, including online registration, student records, and financial applications are…

  1. 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

  2. Financial reporting.

    PubMed

    Bachrach, D J; Farrell, N L

    1985-01-01

    "How are we doing?" Financial reports must provide the answer to this all-important question for every medical group. Although there are some key differences between academic practices and private group practices, good financial reports and statements of activity are essential in all situations. Examples are provided here of how financial information can be communicated to the several organizational levels that need the information, as well as how financial planning, measurement, and control are part of this communication process. Sample formats outline the important ingredients for making your group's reports more useful.

  3. 45 CFR 265.1 - What does this part cover?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... quarterly Data Report, the quarterly Financial Report, and the Annual Report on State MOE Programs, as well... data in the quarterly TANF Financial Report (or, as applicable, the Territorial Financial Report); and...), section 405 (administrative provisions), section 411(b) (report to Congress), and section 413 (annual...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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. 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...

  13. Near Misses in Financial Trading: Skills for Capturing and Averting Error.

    PubMed

    Leaver, Meghan; Griffiths, Alex; Reader, Tom

    2018-05-01

    The aims of this study were (a) to determine whether near-miss incidents in financial trading contain information on the operator skills and systems that detect and prevent near misses and the patterns and trends revealed by these data and (b) to explore if particular operator skills and systems are found as important for avoiding particular types of error on the trading floor. In this study, we examine a cohort of near-miss incidents collected from a financial trading organization using the Financial Incident Analysis System and report on the nontechnical skills and systems that are used to detect and prevent error in this domain. One thousand near-miss incidents are analyzed using distribution, mean, chi-square, and associative analysis to describe the data; reliability is provided. Slips/lapses (52%) and human-computer interface problems (21%) often occur alone and are the main contributors to error causation, whereas the prevention of error is largely a result of teamwork (65%) and situation awareness (46%) skills. No matter the cause of error, situation awareness and teamwork skills are used most often to detect and prevent the error. Situation awareness and teamwork skills appear universally important as a "last line" of defense for capturing error, and data from incident-monitoring systems can be analyzed in a fashion more consistent with a "Safety-II" approach. This research provides data for ameliorating risk within financial trading organizations, with implications for future risk management programs and regulation.

  14. 77 FR 75259 - Joint Report: Differences in Accounting and Capital Standards Among the Federal Banking Agencies...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-19

    ... consistent with U.S. generally accepted accounting principles. There were no significant differences in...] FEDERAL RESERVE SYSTEM FEDERAL DEPOSIT INSURANCE CORPORATION Joint Report: Differences in Accounting and... submit an annual report to the Committee on Financial Services of the U.S. House of Representatives and...

  15. Report on Audit for the Year Ended June 30, 2000.

    ERIC Educational Resources Information Center

    Kucharski, Walter J.

    This report, from the Auditor of Public Accounts of the Commonwealth of Virginia, discusses an audit of the Virginia Community College System (VCCS) balance sheet as of June 30, 2000. The auditors considered internal controls over financial reporting and tested compliance with certain provisions of laws, regulations, contracts, and grants in…

  16. 76 FR 54792 - Comment Request for Information Collection for the Workforce Investment Act Streamlined...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-02

    ... organizations. Form(s): ETA-9131, ETA-9132, ETA 9133, WISRD Record Layout, WISPR Data Preparation and Reporting... Collection for the Workforce Investment Act Streamlined Performance Reporting (WISPR) Data Collection System... requested data can be provided in the desired format, reporting burden (time and financial resources) is...

  17. 77 FR 3287 - Proposed Information Collection of the Tax Performance System Handbook ETA 407; Extension Without...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-23

    ... Tax Performance System Handbook ETA 407; Extension Without Change AGENCY: Employment and Training..., reporting burden (time and financial resources) is minimized, collection instruments are clearly understood... Tax Performance System (TPS). A copy of the proposed information collection request can be obtained by...

  18. Financial Audit: EPA’s Financial Statements for Fiscal Years 1988 and 1987

    DTIC Science & Technology

    1990-03-16

    consolidated financial statements for the fiscal years ended September 30, 1988 and 1987, and our reports on internal accounting controls and compliance...Cognizant Officials 20 Report on Compliance 21 With Laws and Regulations Financial Statements 22 Consolidated Statement of Financial Position 22 Consolidated ...Statement of Operations 23 Consolidated Statement of Changes in Financial Position 24 and Reconciliation to Budget Notes to Financial Statements 25

  19. Report: Village of Laurelville, Ohio – Unallowable Costs Claimed Under EPA Grant XP97579701

    EPA Pesticide Factsheets

    Report #08-2-0039, December 5, 2007. The Village of Laurelville (grantee) did not maintain an acceptable financial management system in accordance with Federal regulations to support drawdown requests submitted to EPA for $278,448 in grant funds.

  20. BJS Data Report, 1987.

    ERIC Educational Resources Information Center

    Department of Justice, Washington, DC. Bureau of Justice Statistics.

    The introduction to this report describes the functions and activities of the United States Bureau of Justice Statistics (BJS) which collects, analyzes, publishes, and disseminates statistical information on crime, victims of crime, criminal offenders, and operations of justice systems at all levels of government; provides financial and technical…

  1. 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

  2. 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

  3. Hospital cost accounting: implementing the system successfully.

    PubMed

    Burik, D; Duvall, T J

    1985-05-01

    To successfully implement a cost accounting system, certain key steps should be undertaken. These steps include developing and installing software; developing cost center budgets and inter-cost center allocations; developing service item standard costs; generating cost center level and patient level standard cost reports and reconciling these costs to actual costs; generating product line profitability reports and reconciling these reports to the financial statements; and providing ad hoc reporting capabilities. By following these steps, potential problems in the implementation process can be anticipated and avoided.

  4. Analysis of Elements of the Continuous Monitoring Program

    DTIC Science & Technology

    2009-12-01

    reasons for differences in financial reporting between the CMP and BOR and provide COMNAVSURFOR the opportunity to increase financial reporting timeliness...accuracy, and completeness of the surface fleet. A methodology was developed to analyze financial reporting within the cruiser and frigate classes...the different groupings. A Beta Test was run on six ships for two months, which tested the recommended alternatives to financial reporting and

  5. 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

  6. 20 CFR 633.309 - Recordkeeping requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... requirements. (a) Each grantee shall ensure maintenance of systems whose financial management and participant...) The grantee shall ensure that systems: (1) Maintain data elements used in required Federal reports in... controls to avoid conflict-of-interest situations and prevent irregular transactions or activities; (9...

  7. 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...

  8. 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...

  9. 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...

  10. 25 CFR 276.7 - Standards for grantee financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Standards for grantee financial management systems. 276.7... grantee financial management systems. (a) Grantee financial management systems for grants and subgrantee financial management systems for subgrants shall provide for: (1) Accurate, current, and complete disclosure...

  11. A technology ecosystem perspective on hospital management information systems: lessons from the health literature.

    PubMed

    Bain, Christopher A; Standing, Craig

    2009-01-01

    Hospital managers have a large range of information needs including quality metrics, financial reports, access information needs, educational, resourcing and decision support needs. Currently these needs involve interactions by managers with numerous disparate systems, both electronic such as SAP, Oracle Financials, PAS' (patient administration systems) like HOMER, and relevant websites; and paper-based systems. Hospital management information systems (HMIS) can be thought of sitting within a Technology Ecosystem (TE). In addition, Hospital Management Information Systems (HMIS) could benefit from a broader and deeper TE model, and the HMIS environment may in fact represents its own TE (the HMTE). This research will examine lessons from the health literature in relation to some of these issues, and propose an extension to the base model of a TE.

  12. Health Insurance: An Overview of the Working Uninsured

    DTIC Science & Technology

    1989-02-24

    potential effects of the various proposals on health care cost-con- tairment efforts also need to be considered. Overutilization of services is one of the...primary factors contributing to rising health care costs. An effective way to reduce overutilization is to give people a financial stake in their... health care benefits. As we noted in a 1982 report, "... the structure of the third party system isolates many consumers from the financial effects of

  13. 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.

  14. Defense Finance and Accounting Service Fiscal Year 1995 Budget Estimates.

    DTIC Science & Technology

    1994-02-01

    respect to financial reporting requirements and auditable financial statements through the designation of interim migration systems along DFAS center...ma ma a * a -- a a ccac-.c-aa acca -ca-a-ca-ca-cacc a. * et L a a a a a a a a a a a a a a * * S a CL a a a a a a a a a a a a a p. a.3aa a a a a a a a...incorporate technological changes, systems modifications and payroll adjustments in a timely, efficient manner; and improve audit capability to prevent

  15. Financial risk management of pharmacy benefits.

    PubMed

    Saikami, D

    1997-10-01

    Financial risk management of pharmacy benefits in integrated health systems is explained. A managed care organization should assume financial risk for pharmacy benefits only if it can manage the risk. Horizontally integrated organizations often do not have much control over the management of drug utilization and costs. Vertically integrated organizations have the greatest ability to manage pharmacy financial risk; virtual integration may also be compatible. Contracts can be established in which the provider is incentivized or placed at partial or full risk. The main concerns that health plans have with respect to pharmacy capitation are formulary management and the question of who should receive rebates from manufacturers. The components needed to managed pharmacy financial risk depend on the type of contract negotiated. Health-system pharmacists are uniquely positioned to take advantage of opportunities opening up through pharmacy risk contracting. Functions most organizations must provide when assuming pharmacy financial risk can be divided into internal and external categories. Internally performed functions include formulary management, clinical pharmacy services and utilization management, and utilization reports for physicians. Functions that can be outsourced include claims processing and administration, provider- and customer support services, and rebates. Organizations that integrate the pharmacy benefit across the health care continuum will be more effective in controlling costs and improving outcomes than organizations that handle this benefit as separate from others. Patient care should not focus on payment mechanisms and unit costs but on developing superior processes and systems that improve health care.

  16. The Reasons behind the (Non)Use of Feedback Reports for Quality Improvement in Physical Therapy: A Mixed-Method Study

    PubMed Central

    Scholte, Marijn; Neeleman-van der Steen, Catherina W. M.; van der Wees, Philip J.; Nijhuis-van der Sanden, Maria W. G.; Braspenning, Jozé

    2016-01-01

    Objectives To explain the use of feedback reports for quality improvements by the reasons to participate in quality measuring projects and to identify barriers and facilitators. Design Mixed methods design. Methods In 2009–2011 a national audit and feedback system for physical therapy (Qualiphy) was initiated in the Netherlands. After each data collection round, an evaluation survey was held amongst its participants. The evaluation survey data was used to explain the use of feedback reports by studying the reasons to participate with Qualiphy with correlation measures and logistic regression. Semi-structured interviews with PTs served to seek confirmation and disentangle barriers and facilitators. Results Analysis of 257 surveys (response rate: 42.8%) showed that therapists with only financial reasons were less likely to use feedback reports (OR = 0.24;95%CI = 0.11–0.52) compared to therapists with a mixture of reasons. PTs in 2009 and 2010 were more likely to use the feedback reports for quality improvement than PTs in 2011 (OR = 2.41;95%CI = 1.25–4.64 respectively OR = 3.28;95%CI = 1.51–7.10). Changing circumstances in 2011, i.e. using EHRs and financial incentives, had a negative effect on the use of feedback reports (OR = 0.40, 95%CI = 0.20–0.78). Interviews with 12 physical therapists showed that feedback reports could serve as a tool to support and structure quality improvement plans. Barriers were distrust and perceived self-reporting bias on indicator scores. Conclusions Implementing financial incentives that are not well-specified and well-targeted can have an adverse effect on using feedback reports to improve quality of care. Distrust is a major barrier to implementing quality systems. PMID:27518113

  17. A qualitative appraisal of stakeholder reactions to a tool for burden of disease-based health system budgeting in Ghana.

    PubMed

    Awoonor-Williams, John Koku; Schmitt, Margaret L; Tiah, Janet; Ndago, Joyce; Asuru, Rofina; Bawah, Ayaga A; Phillips, James F

    2016-01-01

    In 2010, the Ghana Health Service launched a program of cooperation with the Tanzania Ministry of Health and Social Welfare that was designed to adapt Tanzania's PLANREP budgeting and reporting tool to Ghana's primary health care program. The product of this collaboration is a system of budgeting, data visualization, and reporting that is known as the District Health Planning and Reporting Tool (DiHPART). This study was conducted to evaluate the design and implementation processes (technical, procedures, feedback, maintenance, and monitoring) of the DiHPART tool in northern Ghana. This paper reports on a qualitative appraisal of user reactions to the DiHPART system and implications of pilot experience for national scale-up. A total of 20 health officials responsible for financial planning operations were drawn from the national, regional, and district levels of the health system and interviewed in open-ended discussions about their reactions to DiHPART and suggestions for systems development. The findings show that technical shortcomings merit correction before scale-up can proceed. The review makes note of features of the software system that could be developed, based on experience gained from the pilot. Changes in the national system of financial reporting and budgeting complicate DiHPART utilization. This attests to the importance of pursuing a software application framework that anticipates the need for automated software generation. Despite challenges encountered in the pilot, the results lend support to the notion that evidence-based budgeting merits development and implementation in Ghana.

  18. 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...

  19. Wyoming Community College Commission Agency Annual Report.

    ERIC Educational Resources Information Center

    Wyoming Community Coll. Commission, Cheyenne.

    This paper reports on outcomes of community college programs monitored by the Wyoming Community College Commission (WCCC). The document covers the following WCCC objectives: (1) Study of tuition rates for the community colleges; (2) Negotiation of contracts and provision of financial support for administrative computing system components and…

  20. 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

  1. 76 FR 44763 - Authority To Designate Financial Market Utilities as Systemically Important

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-27

    ... institutions and markets and thereby threaten the stability of the U.S. financial system.\\4\\ \\3\\ See 12 U.S.C... markets, financial institutions, or the broader financial system; and E. Any other factors that the... Markets, Financial Institutions or the Broader Financial System Subcategory (D)(1): Role of an FMU in the...

  2. 77 FR 63404 - Self-Regulatory Organizations; New York Stock Exchange LLC; Notice of Filing and Immediate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-16

    ... calendar months for a non-financial-reporting reason, (ii) was not listed on a national securities exchange... financial reporting reasons is reasonable because, except for the non-compliance with the financial... (b) due to the issuer's failure to file a required periodic financial report with the Commission or...

  3. 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

  4. DOD Financial Management: Weaknesses in Controls over the Use of Public Funds and Related Improper Payments

    DTIC Science & Technology

    2011-09-22

    achieved: (1) effectiveness and efficiency of operations; (2) reliability of financial reporting ; and (3) compliance with laws and regulations. Within... financial reporting .7 Auditors of DOD s financial statements are to assess the effectiveness of these controls as part of the financial statement audit

  5. Assessment of Alternative Student and Delivery Systems: Assessment of the Current Delivery System. Supplement I to the Final Report.

    ERIC Educational Resources Information Center

    Advanced Technology, Inc., Reston, VA.

    The effects of the current student financial aid delivery system on five major participant groups are examined: federal government, states/guarantee agencies, postsecondary institutions, lenders and secondary markets, and applicants and families. Attention is directed to effects of the current system, including: administrative costs, fund…

  6. New York State Educational Information System (NYSEIS) Systems Design. Volume I, Phase II. Final Report.

    ERIC Educational Resources Information Center

    Price Waterhouse and Co., New York, NY.

    This volume on Phase II of the New York State Educational Information System (NYSEIS) describes the Gross Systems Analysis and Design, which includes the general flow diagram and processing chart for each of the student, personnel, and financial subsystems. Volume II, Functional Specifications, includes input/output requirements and file…

  7. Systems Division Report. The New Jersey Education Data System. SDR.76.45.

    ERIC Educational Resources Information Center

    Jargowsky, Peter P.; Moskowitz, Jay

    This data system was formulated to analyze school finance issues in New Jersey. It is intended for simulation and analysis of the effects of school finance reform. The system has three components. The first is the data base containing such information as district enrollment, property valuation, or financial information. The second is the aid…

  8. 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...

  9. 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...

  10. 77 FR 70165 - Proposed Information Collection Activity; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-23

    ... Quarterly Financial Report. OMB No.: 0970-0205. Description: This is a financial report submitted following... Programs Quarterly 62 4 20 4,960 Financial Report Estimated Total Annual Burden Hours: 4,960. In compliance... requirement to report program expenditures made in the [[Page 70166

  11. 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…

  12. Public School Finance Programs, 1978-79.

    ERIC Educational Resources Information Center

    Tron, Esther O., Comp.

    This compendium describes the programs of state financial aid to school districts that were in effect in the 1978-79 school year. The introductory section of the report is an analysis of the situation and contains summary tables. The report for each state consists of two parts. The first part reports features of the state and local systems of…

  13. U.S. Department of Education FY 2003 Performance and Accountability Report.

    ERIC Educational Resources Information Center

    Department of Education, Washington, DC.

    This is a report on the progress of the U.S. Department of Education's accounting systems and management controls. Sections include: (1) Management's Discussion and Analysis; (2) Performance Details; (3) Financial Details; and (4) Other Statutorily Required Reports. Five appendixes are included along with a glossary of terms and a list of figures.…

  14. 20 CFR 632.32 - Financial management systems.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Financial management systems. 632.32 Section... Financial management systems. (a) Each Native American grantee, subgrantee and contractor shall maintain a financial management system which will provide accurate, current and complete disclosure of the financial...

  15. 29 CFR 1470.20 - Standards for financial management systems.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 4 2013-07-01 2013-07-01 false Standards for financial management systems. 1470.20 Section... Post-Award Requirements Financial Administration § 1470.20 Standards for financial management systems... the restrictions and prohibitions of applicable statutes. (b) The financial management systems of...

  16. 29 CFR 1470.20 - Standards for financial management systems.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 4 2012-07-01 2012-07-01 false Standards for financial management systems. 1470.20 Section... Post-Award Requirements Financial Administration § 1470.20 Standards for financial management systems... the restrictions and prohibitions of applicable statutes. (b) The financial management systems of...

  17. 20 CFR 632.32 - Financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Financial management systems. 632.32 Section... Financial management systems. (a) Each Native American grantee, subgrantee and contractor shall maintain a financial management system which will provide accurate, current and complete disclosure of the financial...

  18. 7 CFR 550.20 - Standards for financial management systems.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Standards for financial management systems. 550.20... Management of Agreements Financial Management § 550.20 Standards for financial management systems. (a) REE agencies shall require Cooperators to relate financial data to performance data. (b) Cooperators' financial...

  19. 7 CFR 550.20 - Standards for financial management systems.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 6 2011-01-01 2011-01-01 false Standards for financial management systems. 550.20... Management of Agreements Financial Management § 550.20 Standards for financial management systems. (a) REE agencies shall require Cooperators to relate financial data to performance data. (b) Cooperators' financial...

  20. An overview of reviews evaluating the effectiveness of financial incentives in changing healthcare professional behaviours and patient outcomes.

    PubMed

    Flodgren, Gerd; Eccles, Martin P; Shepperd, Sasha; Scott, Anthony; Parmelli, Elena; Beyer, Fiona R

    2011-07-06

    There is considerable interest in the effectiveness of financial incentives in the delivery of health care. Incentives may be used in an attempt to increase the use of evidence-based treatments among healthcare professionals or to stimulate health professionals to change their clinical behaviour with respect to preventive, diagnostic and treatment decisions, or both. Financial incentives are an extrinsic source of motivation and exist when an individual can expect a monetary transfer which is made conditional on acting in a particular way. Since there are numerous reviews performed within the healthcare area describing the effects of various types of financial incentives, it is important to summarise the effectiveness of these in an overview to discern which are most effective in changing health professionals' behaviour and patient outcomes. To conduct an overview of systematic reviews that evaluates the impact of financial incentives on healthcare professional behaviour and patient outcomes. We searched the Cochrane Database of Systematic Reviews (CDSR) (The Cochrane Library); Database of Abstracts of Reviews of Effectiveness (DARE); TRIP; MEDLINE; EMBASE; Science Citation Index; Social Science Citation Index; NHS EED; HEED; EconLit; and Program in Policy Decision-Making (PPd) (from their inception dates up to January 2010). We searched the reference lists of all included reviews and carried out a citation search of those papers which cited studies included in the review. We included both Cochrane and non-Cochrane reviews of randomised controlled trials (RCTs), controlled clinical trials (CCTs), interrupted time series (ITSs) and controlled before and after studies (CBAs) that evaluated the effects of financial incentives on professional practice and patient outcomes, and that reported numerical results of the included individual studies. Two review authors independently extracted data and assessed the methodological quality of each review according to the AMSTAR criteria. We included systematic reviews of studies evaluating the effectiveness of any type of financial incentive. We grouped financial incentives into five groups: payment for working for a specified time period; payment for each service, episode or visit; payment for providing care for a patient or specific population; payment for providing a pre-specified level or providing a change in activity or quality of care; and mixed or other systems. We summarised data using vote counting. We identified four reviews reporting on 32 studies. Two reviews scored 7 on the AMSTAR criteria (moderate, score 5 to 7, quality) and two scored 9 (high, score 8 to 11, quality). The reported quality of the included studies was, by a variety of methods, low to moderate. Payment for working for a specified time period was generally ineffective, improving 3/11 outcomes from one study reported in one review. Payment for each service, episode or visit was generally effective, improving 7/10 outcomes from five studies reported in three reviews; payment for providing care for a patient or specific population was generally effective, improving 48/69 outcomes from 13 studies reported in two reviews; payment for providing a pre-specified level or providing a change in activity or quality of care was generally effective, improving 17/20 reported outcomes from 10 studies reported in two reviews; and mixed and other systems were of mixed effectiveness, improving 20/31 reported outcomes from seven studies reported in three reviews. When looking at the effect of financial incentives overall across categories of outcomes, they were of mixed effectiveness on consultation or visit rates (improving 10/17 outcomes from three studies in two reviews); generally effective in improving processes of care (improving 41/57 outcomes from 19 studies in three reviews); generally effective in improving referrals and admissions (improving 11/16 outcomes from 11 studies in four reviews); generally ineffective in improving compliance with guidelines outcomes (improving 5/17 outcomes from five studies in two reviews); and generally effective in improving prescribing costs outcomes (improving 28/34 outcomes from 10 studies in one review). Financial incentives may be effective in changing healthcare professional practice. The evidence has serious methodological limitations and is also very limited in its completeness and generalisability. We found no evidence from reviews that examined the effect of financial incentives on patient outcomes.

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