Sample records for financial statement audit

  1. Inspector General, DOD, Oversight of the Air Force Audit Agency Audit of the FY 1995 Air Force Consolidated Financial Statements.

    DTIC Science & Technology

    1996-04-18

    financial statements . We delegated the audit of the FY 1995 Air Force consolidated financial statements to the Air Force Audit Agency. On March 1...1996, the Air Force Audit Agency issued its "Report of Audit: Opinion on Fiscal Year 1995 Air Force Consolidated Financial Statements " (Project 94053001...disclaimer of opinion. The audit objective was to determine the accuracy and completeness of the audit of the FY 1995 Air Force consolidated financial statements conducted

  2. 7 CFR 1775.21 - Audit or financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Audit or financial statements. 1775.21 Section 1775... Audit or financial statements. The grantee will provide an audit report or financial statements as... year. (b) Grantees expending less than $500,000 will provide annual financial statements covering the...

  3. Inspector General, DoD, Oversight of the Air Force Audit Agency Audit of the FY 1996 Air Force Consolidated Financial Statements.

    DTIC Science & Technology

    1997-04-10

    financial statements . We delegated the audit of the FY 1996 Air Force consolidated financial statements to the Air Force Audit Agency on May 17, 1996...This report provides our endorsement of the Air Force Audit Agency disclaimer of opinion on the Air Force consolidated financial statements for FY...1996, along with the Air Force Audit Agency Report of Audit, ’Opinion on Fiscal Year 1996 Air Force Consolidated Financial Statements .’

  4. U.S. Government Financial Statements: Results of GAO’s Fiscal Year 1997 Audit

    DTIC Science & Technology

    1998-04-01

    Our audit of the federal government’s consolidated financial statements and the Inspectors General (IG) audits of agencies’ financial statements have...fiscal year 1997 consolidated financial statements , (2) internal controls weaknesses, and (3) serious difficulties complying with financial systems

  5. Data Supporting the Environmental Liability Line Item on the FY 1999 DoD Financial Statements

    DTIC Science & Technology

    2000-07-27

    requires DoD and other Government agencies to prepare consolidated financial statements . This audit supports our audit of the FY 1999 DoD Agency-Wide...financial statements and future audits of financial statements. The FY 1999 DoD Agency-Wide Balance Sheet is part of the DoD consolidated financial statements and

  6. 7 CFR 400.203 - Financial statement and certification.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... shall be audited by a CPA (CPA Audit); or if a CPA audited financial statement is not available, the... Treasurer, partner, or owner is submitted, a CPA audited financial statement must be submitted if...

  7. 7 CFR 400.203 - Financial statement and certification.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... shall be audited by a CPA (CPA Audit); or if a CPA audited financial statement is not available, the... Treasurer, partner, or owner is submitted, a CPA audited financial statement must be submitted if...

  8. 7 CFR 400.203 - Financial statement and certification.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... shall be audited by a CPA (CPA Audit); or if a CPA audited financial statement is not available, the... Treasurer, partner, or owner is submitted, a CPA audited financial statement must be submitted if...

  9. 7 CFR 400.203 - Financial statement and certification.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... shall be audited by a CPA (CPA Audit); or if a CPA audited financial statement is not available, the... Treasurer, partner, or owner is submitted, a CPA audited financial statement must be submitted if...

  10. 7 CFR 400.203 - Financial statement and certification.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... shall be audited by a CPA (CPA Audit); or if a CPA audited financial statement is not available, the... Treasurer, partner, or owner is submitted, a CPA audited financial statement must be submitted if...

  11. Inspector General, DOD, Oversight of the Air Force Audit Agency Audit of the FY 1999 Air Force General Fund Financial Statements

    DTIC Science & Technology

    2000-02-14

    Consolidated Financial Statements . Our objective was to determine the accuracy and completeness of the Air Force Audit Agency audit of the FY 1999 Air Force General Fund financial statements. See Appendix A for a discussion of the audit

  12. 78 FR 17646 - Agency Information Collection Activities; eZ-Audit: Electronic Submission of Financial Statements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-22

    ...Z-Audit: Electronic Submission of Financial Statements and Compliance Audits AGENCY: Federal Student... in response to this notice will be considered public records. Title of Collection: eZ-Audit: Electronic Submission of Financial Statements and Compliance Audits. OMB Control Number: 1845-0072. Type of...

  13. 30 CFR 253.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... statements to verify my net worth, what standards must they meet? (a) Your audited annual financial statements must be bound. (b) Your audited annual financial statements must include the unqualified opinion of an independent accountant that states: (1) The financial statements are free from material...

  14. 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

  15. 30 CFR 253.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... financial statements to verify my unencumbered assets, what standards must they meet? Any audited annual financial statements that you submit must: (a) Meet the standards in § 253.24; and (b) Include a certification by the independent accountant who audited the financial statements that states: (1) The value of...

  16. Financial Management: Extending the Financial Statements Audit Requirement of the CFO Act to Additional Federal Agencies

    DTIC Science & Technology

    2002-05-14

    Defense Nuclear Facilities Safety Board has balance-sheet-only audits every 3 to 5 years, most recently for fiscal year 1997. It did not prepare fiscal...associated with the agency’s operations were the most important factors to Have had financial statements audits Defense Nuclear Facilities Safety...audits, the International Trade Commission and the Defense Nuclear Facilities Safety Board, did not have financial statements audits for fiscal year

  17. 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

  18. FINANCIAL AUDIT: U.S. Senate Gift Shop Revolving Fund’s Fiscal Year 2000 Financial Statement

    DTIC Science & Technology

    2001-06-01

    GAO United States General Accounting OfficeReport to the Secretary of the SenateJune 2001 FINANCIAL AUDIT U.S. Senate Gift Shop Revolving Fund’s...and Subtitle FINANCIAL AUDIT: U.S. Senate Gift Shop Revolving Funds Fiscal Year 2000 Financial Statement Contract or Grant Number Program Element...Abstract We have audited the accompanying Statement of Receipts, Disbursements, and Fund Balance for the Senate Gift Shop Revolving Fund for the

  19. 12 CFR 350.5 - Alternative annual disclosure statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... bank subsidiary of a holding company which provides only the consolidated financial statements of the... audited financial statements, by copies of the audited financial statements and the certificate or report... the Securities and Exchange Commission or by sections in the holding company's consolidated financial...

  20. 7 CFR 3052.235 - Program-specific audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... program in a single audit. (2) The auditee shall prepare the financial statement(s) for the Federal... the financial statement(s) for the Federal program in accordance with GAGAS; (ii) Obtain an... opinion (or disclaimer of opinion) as to whether the financial statement(s) of the Federal program is...

  1. Financial Audit: 1997 Consolidates Financial Statements of the United States Government

    DTIC Science & Technology

    1998-03-01

    For the first time in the nation’s history, the federal government has prepared consolidated financial statements that have been subjected to an...independent audit. In accordance with the Chief Financial Officers Act, consolidated financial statements for fiscal year 1997 were prepared by the...affect the reliability of the consolidated financial statements and much of the underlying financial information. They also affect the government’s

  2. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Supervisory Committee audit alternatives to a financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS SUPERVISORY COMMITTEE AUDITS AND VERIFICATIONS § 715.7 Supervisory...

  3. Inspector General, DOD, Oversight of the Audit of the FY 2000 Military Retirement Fund Financial Statements

    DTIC Science & Technology

    2001-02-28

    statements and to report on the adequacy of internal controls and compliance with laws and regulations. We contracted the audit of the FY 2000 Military...performed on the oversight of the audit of the FY 2000 Military Retirement Fund Financial Statements.

  4. 75 FR 26740 - Notice of Proposed Information Collection Requests

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-12

    ... Financial Statements and Compliance Audits. Frequency: Annually. Affected Public: Businesses or other for... designed to facilitate the submission of compliance and financial statement audits, expedite the review of... regulations. eZ-Audit has a minimal number of financial template line items and general information questions...

  5. 25 CFR 571.14 - Relationship of financial statements to fee assessment reports.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Relationship of financial statements to fee assessment..., submitted under 25 CFR part 514, with its audited or reviewed financial statements for each location and... COMPLIANCE AND ENFORCEMENT PROVISIONS MONITORING AND INVESTIGATIONS Audits § 571.14 Relationship of financial...

  6. 12 CFR 712.3 - What are the characteristics of and what requirements apply to CUSOs?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... obtain a separate annual financial statement audit if it is included in the annual consolidated financial...) CUSO accounting; audits and financial statements; NCUA access to information. An FCU must obtain...) Account for all its transactions in accordance with GAAP; (2) Prepare quarterly financial statements and...

  7. Financial Audit: District of Columbia Highway Trust Fund's 1996 Financial Statements

    DOT National Transportation Integrated Search

    1997-12-15

    This report presents the results of efforts to audit the financial statements of the District of Columbia Highway Trust Fund for the 14-month period ended September 30, 1996, and to examine the 5-year forecasted statements of the Fund's expected cond...

  8. Inspector General, DOD, Oversight of the Army Audit Agency Audit of the FY 1999 U.S. Army Corps of Engineers, Civil Works Program, Financial Statements

    DTIC Science & Technology

    2000-02-28

    iIÄ»lllilil^» P «lMlii fport INSPECTOR GENERAL, DOD, OVERSIGHT OF THE ARMY AUDIT AGENCY AUDIT OF THE FY 1999 U.S. ARMY CORPS OF ENGINEERS, CIVIL...WORKS PROGRAM, FINANCIAL STATEMENTS Report No. D -2000-093 February 28, 2000 pnc QXIAUTY mm®™* i 0ffice Qf ±Q hispdCtor General Department of...Works Program, Financial Statements (Report No. D -2000-093) We are providing this audit report for your information and use and for transmittal to

  9. Financial audit : District of Columbia highway trust fund's fiscal year 1999 and 1998 financial statements

    DOT National Transportation Integrated Search

    2000-10-01

    This report presents the results of our audits of the financial statements of the District of Columbia Highway Trust Fund for the fiscal years ended September 30, 1999 and 1998, and our examination of the forecasted statements of the Fund's expected ...

  10. Inspector General, DoD, Oversight of the Army Audit Agency Audit of the U.S. Army Corps of Engineers, Civil Works Program, FY 1996 Financial Statements

    DTIC Science & Technology

    1997-04-10

    The audit objective was to determine the accuracy and completeness of the audit of the U.S. Army Corps of Engineers, Civil Works Program, FY 1996...financial statements conducted by the Army Audit Agency. See Appendix C for a discussion of the audit process.

  11. Best Practices for Audit and Financial Advisory Committees Within the Department of Defense

    DTIC Science & Technology

    2007-12-06

    oversight of an organization’s annual financial statement audit, risk management plan, internal control framework, and compliance with external...is generally responsible for providing independent oversight of an organization’s annual financial statement audit, risk management plan, internal...achieving financial management objectives and identify areas of risk or concern. 40 11.2. Systems of Internal Controls

  12. Financial statement analysis, internal controls, and audit readiness: Bestpractices for Pakistan army financial management officers

    DTIC Science & Technology

    2017-06-01

    2012). Noland and Metrejean (2013) emphasize the importance of the internal control environment and cite the June 2010 case of a non -existent...NAVAL POSTGRADUATE SCHOOL MONTEREY, CALIFORNIA MBA PROFESSIONAL REPORT FINANCIAL STATEMENT ANALYSIS, INTERNAL CONTROLS , AND...FINANCIAL STATEMENT ANALYSIS, INTERNAL CONTROLS , AND AUDIT READINESS: BEST PRACTICES FOR PAKISTAN ARMY FINANCIAL MANAGEMENT OFFICERS 5. FUNDING NUMBERS 6

  13. Independent Review of the DFAS FY 2012 Working Capital Fund Financial Statement Audit

    DTIC Science & Technology

    2015-03-12

    trivial amount at a level where it is likely that in aggregate (total) the misstatements would not be material . AICPA AU Section 312, “Audit Risk ... risk that the financial statements are free of material misstatements . When statistical techniques are used, the auditor can conclude through the... misstatement in the financial statements was made, the auditor could not conclude at a low risk that the financial statements are free of material

  14. 75 FR 25313 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-07

    ... (Financial Statement) reviewed or audited by an independent certified public accountant; (ii) Single Audit A... financial statement that has been audited by an independent certified public accountant; (ii) an ILR... of its continuing effort to reduce paperwork and respondent burden, invites the general public and...

  15. Data Supporting the Environmental Liability Reported on the FY 2000 Financial Statements

    DTIC Science & Technology

    2001-08-10

    consolidated financial statements . This audit supports our audit of the FY 2000 DoD Agency-Wide Financial Statements, specifically the line item for environmental liabilities. The Army, the Navy, and the General Accounting Office also issued audit reports related to the reliability, completeness, and supportability of environmental liabilities for FY 2000. Environmental liabilities included estimated amounts for future cleanup of contamination resulting from waste disposal methods, leaks, spills, and other past activity which have created a public health or

  16. Inspector General, DOD, Oversight of the Audit of the Military Retirement Trust Fund Financial Statements for FY 1998

    DTIC Science & Technology

    1999-03-05

    Our objective was to determine the accuracy and completeness of the Deloitte & Touche LLP audit of the Military Retirement Trust Fund Financial Statements for FY 1998 See Appendix A for a discussion of the audit process.

  17. Terminating the Audit of the National Flood Insurance Program’s Fiscal 1980 Financial Statements.

    DTIC Science & Technology

    1981-09-21

    7 AD-A107 188 GENERAL ACCOUNTING OFFICE WASHINGTON DC ACCOUNTING A ETC F/G 5/1 TERMINATING THE AUDIT OF THE NATIONAL FLOOD INSURANCE PROGRAN S-,-ETC...Management Agency Dear Mr. Giuffrida: A Subject: Terminating the Audit of the National Floodr .) Insurance Program’s Fiscal 1980 Financial...objective of the audit was to express an opinion on the NFIP’s < fiscal 1980 financial statements. We will not meet this objec- tive, however, because

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

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

    NONE

    1995-12-31

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

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

    PubMed

    Kane, N M; Magnus, S A

    2001-02-01

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

  20. 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

  1. 78 FR 20523 - Community Health Needs Assessments for Charitable Hospitals

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-05

    ... of an organization the financial statements of which are included in consolidated financial statements with other organizations, its consolidated financial statements). Notice 2010-39 In May 2010, the... audited financial statements. The expected recordkeepers are hospital organizations described in sections...

  2. Financial Statement Audit Report of Rockingham Community College.

    ERIC Educational Resources Information Center

    Campbell, Ralph

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

  3. Financial Statement Audit Report of Isothermal Community College.

    ERIC Educational Resources Information Center

    Campbell, Ralph

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

  4. Financial Statement Audit: U.S. Department of Education, Federal Direct Student Loan Program for the Year Ended September 30, 1994. Audit Control Number 17-48320.

    ERIC Educational Resources Information Center

    Office of Inspector General (ED), Washington, DC.

    An independent audit was done of the principal financial statements of the William D. Ford Federal Direct Loan Program of the Department of Education for the year ending September 30, 1994. In planning and performing the review the auditors considered the internal control structure of the program in order to determine auditing procedures. The…

  5. AICPA standard aids in detecting risk factors for fraud. American Institute of Certified Public Accountants.

    PubMed

    Reinstein, A; Dery, R J

    1999-10-01

    The American Institute of Certified Public Accountants' Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit, requires independent auditors to obtain reasonable assurance that financial statements are free of material mis-statements caused by error or fraud. SAS No. 82 provides guidance for independent auditors to use to help detect and document risk factors related to potential fraud. But while SAS No. 82 suggests how auditors should assess the potential for fraud, it does not expand their detection responsibility. Accordingly, financial managers should discuss thoroughly with auditors the scope and focus of an audit as a means to further their compliance efforts.

  6. 12 CFR 363.2 - Annual reporting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...) Audited financial statements. Each insured depository institution shall prepare annual financial... financial statements must reflect all material correcting adjustments necessary to conform with GAAP that... the institution's annual financial statements, for establishing and maintaining an adequate internal...

  7. 17 CFR 229.1010 - (Item 1010) Financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....1010 (Item 1010) Financial statements. (a) Financial information. Furnish the following financial information: (1) Audited financial statements for the two fiscal years required to be filed with the company's... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false (Item 1010) Financial...

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

    ERIC Educational Resources Information Center

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

    2012-01-01

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

  9. 17 CFR 210.3-02 - Consolidated statements of income and changes in financial positions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... General Instructions As to Financial Statements § 210.3-02 Consolidated statements of income and changes... years preceding the date of the most recent audited balance sheet being filed or such shorter period as... between the latest audited balance sheet and the date of the most recent interim balance sheet being filed...

  10. Financial Statement Audit Report of Randolph Community College.

    ERIC Educational Resources Information Center

    Campbell, Ralph

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

  11. Financial Statement Audit Report of Tri-County Community College.

    ERIC Educational Resources Information Center

    Campbell, Ralph

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

  12. Financial Statement Audit Report of Pamlico Community College.

    ERIC Educational Resources Information Center

    Campbell, Ralph

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

  13. Financial Statement Audit Report of Halifax Community College.

    ERIC Educational Resources Information Center

    Campbell, Ralph

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

  14. Financial Statement Audit Report of Guilford Technical Community College.

    ERIC Educational Resources Information Center

    Campbell, Ralph

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

  15. 30 CFR 553.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 2 2012-07-01 2012-07-01 false When I submit audited annual financial statements to verify my unencumbered assets, what standards must they meet? 553.27 Section 553.27 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL...

  16. 30 CFR 553.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 2 2013-07-01 2013-07-01 false When I submit audited annual financial statements to verify my unencumbered assets, what standards must they meet? 553.27 Section 553.27 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL...

  17. 30 CFR 553.27 - When I submit audited annual financial statements to verify my unencumbered assets, what...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 2 2014-07-01 2014-07-01 false When I submit audited annual financial statements to verify my unencumbered assets, what standards must they meet? 553.27 Section 553.27 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL...

  18. Compilation of FY 1997 Air Force General Funds Consolidated Financial Statements at the Defense Finance and Accounting Service Denver Center.

    DTIC Science & Technology

    1998-10-05

    Consolidated Financial Statements to the Air Force Audit Agency. The Defense Finance and Accounting Service Denver Center maintained accounting records and prepared the FY 1997 financial statements for the Air Force. More than $343 billion in total assets was reported at year’s end in these statements, and total revenues for the year exceeded $64 billion. The Air Force Audit Agency disclaimed an opinion on these statements. Additionally, although the Office of Management and Budget does not require budgetary resource reporting until FY 1998, the Air Force

  19. 38 CFR 41.310 - Financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... year audited. The financial statements shall be for the same organizational unit and fiscal year that... also include departments, agencies, and other organizational units that have separate audits in.... For example, the National Institutes of Health is a major subdivision in the Department of Health and...

  20. 38 CFR 41.310 - Financial statements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... year audited. The financial statements shall be for the same organizational unit and fiscal year that... also include departments, agencies, and other organizational units that have separate audits in.... For example, the National Institutes of Health is a major subdivision in the Department of Health and...

  1. Report of the State Auditor. State Colleges in Colorado. Financial, State-Funded Student Financial Assistance Programs, and NCAA Audits. Fiscal Year Ended June 30, 1995.

    ERIC Educational Resources Information Center

    Barba, J. David

    The results of a Colorado State audit of the consolidated financial statements are reported, along with the statements of appropriations, expenditures, transfers and reversions for state-funded Student Financial Assistance Programs for the four State Colleges in Colorado for the year ended June 30, 1995. Specific recommendations are given for each…

  2. 29 CFR 99.500 - Scope of audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.500 Scope...) Financial statements. The auditor shall determine whether the financial statements of the auditee are... auditor shall also determine whether the schedule of expenditures of Federal awards is presented fairly in...

  3. 29 CFR 99.500 - Scope of audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.500 Scope...) Financial statements. The auditor shall determine whether the financial statements of the auditee are... auditor shall also determine whether the schedule of expenditures of Federal awards is presented fairly in...

  4. 30 CFR 553.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 2 2013-07-01 2013-07-01 false When I submit audited annual financial statements to verify my net worth, what standards must they meet? 553.24 Section 553.24 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL RESPONSIBILITY...

  5. 30 CFR 553.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 30 Mineral Resources 2 2012-07-01 2012-07-01 false When I submit audited annual financial statements to verify my net worth, what standards must they meet? 553.24 Section 553.24 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL RESPONSIBILITY...

  6. 30 CFR 553.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 30 Mineral Resources 2 2014-07-01 2014-07-01 false When I submit audited annual financial statements to verify my net worth, what standards must they meet? 553.24 Section 553.24 Mineral Resources BUREAU OF OCEAN ENERGY MANAGEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL RESPONSIBILITY...

  7. 76 FR 23861 - Corporate Credit Unions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-29

    ... statements, Financial statement audit, Generally accepted auditing standards, Independent public accountant... public accountant undermines the IPA's independence. The Board is delaying the effective date of this ERM... accepted auditing standards, Independent public accountant, Internal control, Internal control framework...

  8. Notification: Background Investigation Services Audits of EPA’s Fiscal Year 2015 FIFRA and PRIA Financial Statements

    EPA Pesticide Factsheets

    Projects #OA-FY16-0080 and #OA-FY16-0079, February 8, 2016. EPA OIG plan to begin audits of the EPA's fiscal year (FY) 2015 financial statements for the Pesticides Reregistration and Expedited Processing Fund (FIFRA) and Pesticide Registration Fund (PRIA).

  9. 33 CFR 138.80 - Financial responsibility, how established.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... must submit annual, current, and audited non-consolidated financial statements prepared in accordance... certificant, apart from any other affiliated entity, and identify the consolidated financial statement to...-insurance. By filing with the Director, NPFC, the financial statements specified in paragraph (b)(3)(i) of...

  10. 17 CFR 210.12-04 - Condensed financial information of registrant.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... and for the same periods for which audited consolidated financial statements are required. The... EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933... with complete financial statements may be omitted with the exception of disclosures regarding material...

  11. 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

  12. Financial Audit. Federal Family Education Loan Program's Financial Statements for Fiscal Years 1993 and 1992. Report to the Congress and the Secretary of Education.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC.

    This report presents findings of an audit of the Principal Statements of the Department of Education's (ED) Federal Family Education Loan Program (FFELP) and its internal controls and compliance with laws and regulations for the fiscal years ending September 30, 1993, and September 30, 1992. The audit investigated whether the Principal Statements…

  13. 75 FR 59331 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-27

    ... risk is a function of the effectiveness of the design and operation of internal control. 8. Inherent... integrated audit of financial statements and internal control over financial reporting, the requirements in Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with An...

  14. Building an Accurate Financial Data Base.

    ERIC Educational Resources Information Center

    Conger, Cathleen A.

    1979-01-01

    Using the audited financial statements recommended by the NACUBO/AICPA guidelines of 1974, it is possible to provide an institution with a consolidated statement of changes in financial position while maintaining its present financial statement format, distinctions among its major fund groups, and its comparability with other institutions. (MLW)

  15. 25 CFR 571.12 - Audit standards.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... shall conform to generally accepted accounting principles and the annual audit shall conform to... INVESTIGATIONS Audits § 571.12 Audit standards. (a) Each tribe shall prepare comparative financial statements covering all financial activities of each class II and class III gaming operation on the tribe's Indian...

  16. 32 CFR 34.16 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... independent audit is intended to ascertain the adequacy of the recipient's internal financial management... of the recipient's financial statements. However, it may be more economical in some cases to have the...; and (2) When requesting an additional audit, shall: (i) Limit the scope of such additional audit to...

  17. 32 CFR 34.16 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... independent audit is intended to ascertain the adequacy of the recipient's internal financial management... of the recipient's financial statements. However, it may be more economical in some cases to have the...; and (2) When requesting an additional audit, shall: (i) Limit the scope of such additional audit to...

  18. Financial Audit Guide: Auditing the Statement of Budgetary Resources

    DTIC Science & Technology

    2001-12-01

    financial reporting should assist in fulfilling the government’s duty to be publicly accountable for moneys raised from the public and for their expenditure in accordance with applicable laws that establish the budget and other related laws and regulations. As a means to help achieve this objective, beginning with fiscal year 1998, executive agencies subject to the Chief Financial Officers (CFO) Act of 1990, as expanded by the Government Management Reform Act of 1994, were each required to prepare and submit for audit a Statement of Budgetary Resources (SBR) in

  19. 7 CFR 400.171 - Qualifying when a state does not require that an Annual Statutory Financial Statement be filed.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Annual Statutory Financial Statement be filed. 400.171 Section 400.171 Agriculture Regulations of the... filing an Annual Statutory Financial Statement must, in addition to the requirements of § 400.170 (a), (b), (c) and (d), submit an Annual Statutory Financial Statement audited by a Certified Public Accountant...

  20. 76 FR 70790 - Self-Regulatory Organizations; NYSE Amex LLC; Notice and Order Granting Accelerated Approval to...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-15

    ... accounting fraud allegations that have arisen with respect to Reverse Merger companies. In its filing, the... information about the Reverse Merger transaction, including audited financial statements, with the Commission... containing audited financial statements for a full fiscal year commencing on a date after the date of filing...

  1. 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...

  2. 17 CFR 210.5-04 - What schedules are to be filed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... reflected in the audited consolidated financial statements required by §§ 210.3-01 and 3-02. The schedule... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... shown in the related financial statement or in a note thereto without making such statement unclear or...

  3. 12 CFR 18.5 - Alternative annual disclosure statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...'s consolidated financial statements on Form FR Y-9c pursuant to Regulation Y of the Federal Reserve... FINANCIAL AND OTHER INFORMATION BY NATIONAL BANKS § 18.5 Alternative annual disclosure statements. The § 18... to be elected; (b) In the case of a national bank with audited financial statements, by those...

  4. 17 CFR 210.12-18 - Supplemental information (for property-casualty insurance underwriters).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... consolidated financial statements. 2 Present combined or consolidated amounts, as appropriate for each category... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... 1 Information included in audited financial statements, including other schedules, need not be...

  5. Fiscal Year 2011 U.S. Government Financial Statements: The Federal Government Faces Continuing Financial Management and Long-Term Fiscal Challenges

    DTIC Science & Technology

    2012-03-01

    GAO annually audits the consolidated financial statements of the U.S. government. The Congress and the President need reliable, useful, and timely...based consolidated financial statements . Unless these weaknesses are adequately addressed, they will, among other things, continue to (1) hamper the

  6. Controls Over Application Software Supporting the Navy’s Inventories Held for Sale (NET)

    DTIC Science & Technology

    1994-12-30

    This audit was made in support of the audit of the FY 1994 consolidated financial statements for the Navy’s Defense Business Operations Fund (the...Wholesale inventories of $18.2 billion, classified as Inventories Held for Sale (Net), were reported on the Navy’s consolidated financial statements for

  7. Knowledge Acquisition and Memory Effects Involving an Expert System Designed as a Learning Tool for Internal Control Assessment

    ERIC Educational Resources Information Center

    Lenard, Mary Jane

    2003-01-01

    The assessment of internal control is a consideration in all financial statement audits, as stressed by the Statement on Auditing Standards (SAS) No. 78. According to this statement, "the auditor should obtain an understanding of internal control sufficient to plan the audit" (Accounting Standards Board, 1995, p. 1). Therefore, an…

  8. Defense Logistics: Army Should Track Financial Benefits Realized from its Logistics Modernization Program

    DTIC Science & Technology

    2013-11-01

    system does not support certain critical requirements, including enabling the Army to generate auditable financial statements by fiscal year 2017 ...current system will not enable the Army to generate auditable financial statements by 2017 , the statutory deadline for this goal. Increment 2, which...fourth quarter of fiscal year 2017 , all three of these enterprise resource planning systems are expected to be fully deployed, to share a common set

  9. 76 FR 4380 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-25

    ..., Office of the Chief Financial Officer. (OCFO), National Aeronautics and Space Administration Headquarters... meeting includes the following topics: Review of FY2010 Financial Statement Audit and Roadmap to Unqualified Opinion in FY 2011. Chief Financial Officer Update and Review of OCFO Responsibilities. Financial...

  10. 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

  11. 12 CFR 623.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...; (2) The preparation or certification of any statement, opinion, report of financial condition and performance, financial statement, appraisal report, audit report, or other document or report by any attorney...

  12. Admiral Furman Academy: A Case Study in Selected Not-for-Profit Auditing Issues

    ERIC Educational Resources Information Center

    Grippo, Frank J.; Nassiripour, Sia

    2009-01-01

    The purpose of this case is to help students explore accounting and auditing issues often confronted by auditors of not-for-profit organizations. Given final financial statements, the goal of the case is to require students to prepare the footnotes that would be considered an integral part of the financial statements. The case is intended for…

  13. Report on Fiscal Year 1991 financial statement audit of the Low-Level Radioactive Waste Surcharge Escrow Account (CR-FC-92-1)

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

    Not Available

    1992-06-26

    The attached audit report on the subject account presents the opinion of the independent certified public accounts on financial statements as of September 30, 1991. In their opinion, the Surcharge Account statements are fairly presented in all material respects in accordance with generally accepted accounting principles. Also attached are reports on the internal control structure and compliance with laws and regulations, ass well as management`s letter on addressing needed improvements.

  14. Report on Fiscal Year 1991 financial statement audit of the Low-Level Radioactive Waste Surcharge Escrow Account (CR-FC-92-1)

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

    Not Available

    1992-06-26

    The attached audit report on the subject account presents the opinion of the independent certified public accounts on financial statements as of September 30, 1991. In their opinion, the Surcharge Account statements are fairly presented in all material respects in accordance with generally accepted accounting principles. Also attached are reports on the internal control structure and compliance with laws and regulations, ass well as management's letter on addressing needed improvements.

  15. 24 CFR 242.58 - Books, accounts, and financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... AUTHORITIES MORTGAGE INSURANCE FOR HOSPITALS Regulatory Agreement, Accounting and Reporting, and Financial... (Handbook 2000.04). (d) Changes in accounting policies. The annual audited financial statements shall identify any changes in accounting policies and their financial effect on the balance sheet and on the...

  16. 29 CFR 4204.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... income or expenses), as presented in an audited financial statement or, in the absence of such statement, in an unaudited financial statement, each prepared in conformance with generally accepted accounting... expenses and all other assets which, under generally accepted accounting principles, are deemed intangible...

  17. 13 CFR 400.205 - Application process.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... appropriate environmental site assessments, and current personal and corporate financial statements of any... statements of guarantors shall be prepared by independent Certified Public Accountants; (8) Consolidated financial statements of the Borrower for the previous three years that have been audited by an independent...

  18. Compilation Process for the DOD Consolidated Financial Statements for FY 1997.

    DTIC Science & Technology

    1998-09-24

    we issued a disclaimer of opinion on the DoD Consolidated Financial Statements for FY 1997. We issued our reports on internal controls and compliance...with laws and regulations on June 22, 1998. The overall audit objective was to determine whether the DoD Consolidated Financial Statements for FY 1997

  19. Internal Controls and Compliance With Laws and Regulations for the DOD Consolidated Financial Statements for FY 1996

    DTIC Science & Technology

    1997-06-30

    The primary audit objective was to determine whether the DoD Consolidated Financial Statements for FY 1996 were presented fairly in accordance with...In addition, we determined whether controls were adequate to ensure that the DoD consolidated financial statements were free of material error. We

  20. 17 CFR 210.7-05 - What schedules are to be filed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the audited consolidated financial statements required by §§ 210.3-01 and 3-02. The schedule may be... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... notes thereto) may be shown in the related financial statement or in a note thereto without making such...

  1. 7 CFR 400.202 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... practices. (f) CPA Audit means a professional examination conducted by a CPA in accordance with generally... professional opinion respecting the fairness of presentation of the Financial Statement. (g) Current Assets... Accepted Accounting Principles (GAAP) and reflect the financial position in the Statement of Financial...

  2. 7 CFR 400.202 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... practices. (f) CPA Audit means a professional examination conducted by a CPA in accordance with generally... professional opinion respecting the fairness of presentation of the Financial Statement. (g) Current Assets... Accepted Accounting Principles (GAAP) and reflect the financial position in the Statement of Financial...

  3. 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

  4. 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…

  5. 7 CFR 3052.310 - Financial statements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same... form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan...

  6. 29 CFR 99.310 - Financial statements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same... form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan...

  7. 29 CFR 99.310 - Financial statements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same... form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan...

  8. 7 CFR 3052.310 - Financial statements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... appropriate, cash flows for the fiscal year audited. The financial statements shall be for the same... form of non-cash assistance, the amount of insurance in effect during the year, and loans or loan...

  9. Internal Controls and Compliance With Laws and Regulations for the DOD Consolidated Financial Statements for FY 1997

    DTIC Science & Technology

    1998-06-22

    The primary audit objective was to determine whether the DoD Consolidated Financial Statements for FY 1997 were presented fairly in accordance with...determined whether controls were adequate to ensure that the DoD consolidated financial statements were free of material error. We also assessed DoD

  10. Report on the Audit of the Morale, Welfare, and Recreation Fund, Bad Aibling Station, West Germany

    DTIC Science & Technology

    1990-06-29

    This is our final report on the Audit of the Morale, Welfare, and Recreation Fund (the Fund), Bad Aibling Station (the Station), West Germany. The...objectives of the audit were to determine whether the financial statements presented fairly the financial condition and results of operations of the

  11. 34 CFR 600.20 - Application procedures for establishing, reestablishing, maintaining, or expanding institutional...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... accordance with Generally Accepted Accounting Principles (GAAP) published by the Financial Accounting... accreditation status, including approval of any non-degree programs it offers; (iii) Audited financial... accordance with the requirements of 34 CFR 668.23; and (iv) Audited financial statements of the institution's...

  12. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... this section, a government auditor must meet the Government Auditing Standards qualification and... Accounting Office's (GAO's) Government Auditing Standards. (This publication is available from the... generally accepted accounting principles, and audited by an independent auditor in accordance with generally...

  13. 7 CFR 735.402 - Providers of other electronic documents.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... and maximum deductible amounts and applicability of other forms of financial assurances as set forth...) Submit a current review or an audit level financial statement prepared according to generally accepted...) Financial requirements; (9) Terms of insurance policies or assurances; (10) Provider's integrity statement...

  14. 78 FR 77194 - Data Collection Available for Public Comments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-20

    ... these institutions, SBA requires them to submit audited financial statements annually as well as interim, quarterly financial statements and other reports to facilitate the Agency's oversight of these lenders... comments to Andrea Giles, Supervisory Financial Analyst, Office of Credit Risk Management, Small Business...

  15. 7 CFR 3052.500 - Scope of audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.500 Scope of... statements. The auditor shall determine whether the financial statements of the auditee are presented fairly in all material respects in conformity with generally accepted accounting principles. The auditor...

  16. 7 CFR 3052.500 - Scope of audit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.500 Scope of... statements. The auditor shall determine whether the financial statements of the auditee are presented fairly in all material respects in conformity with generally accepted accounting principles. The auditor...

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

    PubMed

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

    2004-05-01

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

  18. Internal Controls and Compliance With Laws and Regulations for Expense Account Line Items on the FY 1996 Defense Business Operations Fund Consolidated Financial Statements.

    DTIC Science & Technology

    1998-03-04

    issues discussed in this report. The primary audit objective was to determine whether the expenses on the FY 1996 DBOF consolidated financial statements were...34 November 16, 1993. In addition, we determined whether controls were adequate to ensure that the consolidated financial statements were free of material

  19. Reporting of DOD Inventory and Operating Materials and Supplies on the FY 1997 DOD Consolidated Financial Statements.

    DTIC Science & Technology

    1998-11-05

    The overall audit objective was to determine whether the FY 1997 DoD Consolidated Financial Statements were presented fairly in accordance with the...disclaimer of opinion on the FY 1997 DoD Consolidated Financial Statements . We issued our report on internal controls and compliance with laws and regulations on June 22, 1998.

  20. Alberta Learning Annual Report, 1999/2000.

    ERIC Educational Resources Information Center

    Alberta Learning, Edmonton.

    This annual report of the Ministry of Learning contains the minister's accountability statement, the audited consolidated financial statements of the ministry, and a comparison of actual performance results with desired results set out in the ministry business plan. It also includes the financial statements of entities making up the ministry,…

  1. Internal Users and Uses of Financial Statements within the Federal Government

    DTIC Science & Technology

    2012-06-01

    income statement, a statement of cash flows, and a statement of changes in stockholders’ equity. The uses and users of private-sector financial...financial reports to identify issues of risk and opportunities based upon 6 significant year-to-year changes, long term liabilities or cash position, or...for the first time (i.e., reconciling cash with the Treasury’s balance) and has constructed an effective audit response infrastructure “enabling the

  2. 78 FR 65151 - Modification of Financial Reporting Requirements for Non-Profit Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-31

    ... CDFI Fund financial statements that have been reviewed by an independent certified public accountant in accordance with standards issued by the American Institute of Certified Public Accountants, no later than 180... financial statements that have been audited by an independent certified public accountant in accordance with...

  3. 38 CFR 36.4352 - Authority to close loans on the automatic basis.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... reviewed and approved by the underwriter. (4) Financial requirements. Each application must include the most recent annual financial statement audited and certified by a certified public accountant (CPA). If the date of the annual financial statement precedes that of the application by more than six months...

  4. Distribution depot revenues

    DOT National Transportation Integrated Search

    1998-02-13

    The issue of Distribution Depot revenues was identified during our audit of the revenue accounts in the FY 1996 Defense Business Operations Fund financial statements (the revenue accounts audit). The revenue accounts audit was initiated to support th...

  5. 76 FR 33377 - In The Matter of: Artfest International, Inc; Order of Suspension of Trading

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-08

    ..., an independent audit of Artfest's financial statements for the fiscal year ended December 31, 2010, which was not performed, and financial statements for the 2010 period that are referenced in the filings...

  6. 12 CFR 621.31 - Non-audit services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... provided by a qualified public accountant during the period of an audit engagement which are not connected to an audit or review of an institution's financial statements. (a) A qualified public accountant... external audit work. (b) A qualified public accountant engaged to conduct a Farm Credit institution's audit...

  7. 13 CFR 124.602 - What kind of annual financial statement must a Participant submit to SBA?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... statements prepared by a licensed independent public accountant within 90 days after the close of the concern... independent public accountant, verified as to accuracy by an authorized officer, partner, limited liability... must submit to SBA audited annual financial statements prepared by a licensed independent public...

  8. 7 CFR 1773.38 - Scope of engagement.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 1773.45 be performed annually by the CPA during the audit of the RUS borrowers' financial statements, which audit procedures may be in addition to the conduct of a GAGAS audit. (b) The CPA must exercise...

  9. 7 CFR 1773.38 - Scope of engagement.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 1773.45 be performed annually by the CPA during the audit of the RUS borrowers' financial statements, which audit procedures may be in addition to the conduct of a GAGAS audit. (b) The CPA must exercise...

  10. 7 CFR 1773.38 - Scope of engagement.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 1773.45 be performed annually by the CPA during the audit of the RUS borrowers' financial statements, which audit procedures may be in addition to the conduct of a GAGAS audit. (b) The CPA must exercise...

  11. 7 CFR 1773.38 - Scope of engagement.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 1773.45 be performed annually by the CPA during the audit of the RUS borrowers' financial statements, which audit procedures may be in addition to the conduct of a GAGAS audit. (b) The CPA must exercise...

  12. 7 CFR 1773.38 - Scope of engagement.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 1773.45 be performed annually by the CPA during the audit of the RUS borrowers' financial statements, which audit procedures may be in addition to the conduct of a GAGAS audit. (b) The CPA must exercise...

  13. Report on Fiscal and Compliance Accountability: Fiscal Year 1990-91. Report 92-2.

    ERIC Educational Resources Information Center

    California Community Colleges, Sacramento. Office of the Chancellor.

    A summary of the results of various California community college financial audits and reviews for fiscal year (FY) 1990-91 are presented in this report. Section I explains the scope, purpose, and procedures of annual financial and compliance audits which are conducted to evaluate financial statements, encourage sound fiscal management practices,…

  14. Report: Audit of EPA’s Fiscal 2002 and 2001 Financial Statements

    EPA Pesticide Factsheets

    Report #2003-1-00045, January 29, 2003. We did not identify any inconsistencies between the info presented in EPA’s financial statements and the info presented in EPA’s RSSI, Required Supplemental Information, and Management Discussion and Analysis.

  15. Report: AUDIT OF EPA’S FISCAL 2000 FINANCIAL STATEMENTS

    EPA Pesticide Factsheets

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

  16. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...” refers to an independent certified public accountant or a government auditor. To conduct an audit under... to records, audit work papers, or other documents necessary to review that audit, including the right to obtain copies of those records, work papers, or documents. (2) An institution must give the...

  17. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...” refers to an independent certified public accountant or a government auditor. To conduct an audit under... to records, audit work papers, or other documents necessary to review that audit, including the right to obtain copies of those records, work papers, or documents. (2) An institution must give the...

  18. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...” refers to an independent certified public accountant or a government auditor. To conduct an audit under... to records, audit work papers, or other documents necessary to review that audit, including the right to obtain copies of those records, work papers, or documents. (2) An institution must give the...

  19. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...” refers to an independent certified public accountant or a government auditor. To conduct an audit under... to records, audit work papers, or other documents necessary to review that audit, including the right to obtain copies of those records, work papers, or documents. (2) An institution must give the...

  20. 78 FR 39036 - Self-Regulatory Organizations; NYSE MKT LLC; Notice of Filing and Immediate Effectiveness of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-28

    ... applicable non-financial listing standard requirements, including, without limitation, the requirements of... financial statements for a full fiscal year commencing on a date after the date of filing with the...-K, including all required audited financial statements (the ``Reverse Merger Form 8-K'').\\5\\ In...

  1. 76 FR 24922 - National Science Board; Sunshine Act Meetings; Notice

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-03

    ... CTAM Camp Update on Outreach Activities Committee on Audit and Oversight (A&O) Open Session 9 a.m.-10... Transmittal Inspector General's Update FY 2011 Financial Statement Audit Chief Financial Officer's Update... CEH STEM Education Priority ``Action Items'' Strategic Planning for the NSF Education Portfolio...

  2. DOD Military Retirement Health Benefits Liability for FY 1997.

    DTIC Science & Technology

    1998-10-13

    Management Act of 1994 (Public Law 103-356). Public Law 103-356 requires DoD and other Government agencies to prepare consolidated financial statements for...eligible beneficiaries through private sector health care providers and DoD military treatment facilities. The DoD-wide consolidated financial statements for...series of reports addressing selected accounts of the DoD-wide consolidated financial statements for FY 1997 and beyond. Audit Objectives. The objective

  3. What CFOs should know--and do--about corporate responsibility.

    PubMed

    Peregrine, Michael W; Schwartz, James R

    2002-12-01

    Not-for-profit healthcare organizations are not immune to the scrutiny arising from corporate accounting scandals and legislation. Financial managers will play a critical role in satisfying corporate-responsibility concerns. Financial managers need to understand the public-policy concerns fueling the corporate-responsibility movement and the effects. Financial managers should take steps related to certifying financial statements, establishing audit committees, and ensuring independence of audits, among other actions.

  4. The Audit Opinion of the DISA FY 2011 Working Capital Fund Financial Statements Was Not Adequately Supported

    DTIC Science & Technology

    2013-04-26

    President’s Council on Integrity and Efficiency MD&A Management Discussion and Analysis MFR Memorandum for Record NoF Notification of...memorandums for record ( MFRs ) would have a material impact on the financial statements and ultimately Acuity’s opinion, • perform adequate completeness...the deficiencies identified by DISA in its FBWT MFRs would impact the reliability of the financial statements and ultimately Acuity’s opinion

  5. Reading and understanding employee benefit plan financial statements.

    PubMed

    Lee, David C; Van Sertima, Michael A

    2004-03-01

    If your employee benefit plan has more than 100 participants, chances are you've had to work your way through the audited financial statements you're required to include with your Form 5500 filing. These statements contain a wealth of information about the financial health of your plan, and understanding them is an important fiduciary responsibility. To strengthen your grasp of financial statements, this article gives an overview that will make a plan's financial statements more informative, explains their basic structure and provides information on some of the more arcane aspects (such as actuarial tables). While this article focuses on Taft-Hartley (multiemployer) plans, much of it applies to other types of employee benefit plans.

  6. 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

  7. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance with...

  8. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance with...

  9. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance with...

  10. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance with...

  11. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Audit by qualified public accountant. 621.4... REQUIREMENTS General Rules § 621.4 Audit by qualified public accountant. (a) Each institution shall, at least annually, have its financial statements audited by a qualified public accountant in accordance with...

  12. Accounting Principles and Financial Statements.

    ERIC Educational Resources Information Center

    Robinson, Daniel D.

    1973-01-01

    This document presents the background and analysis of the American Institute of Certified Public Accountants (AICPA) guide to auditing colleges and universities. Highlights include the approval of the market value option, the treatment of endowment gains, debt services as transfers, the decisions on pledges, the use of financial statements, the…

  13. 75 FR 26922 - Magnesium Metal From the Russian Federation: Preliminary Results of Antidumping Duty...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-13

    ... AVISMA calculated based on the amounts reported in AVISMA's 2008 fiscal-year audited consolidated financial statements prepared in accordance with International Financial Reporting Standards. For more... indirect selling expenses related to commercial activity in the United States. See also Statement of...

  14. Special Inspector General for Afghanistan Reconstruction (SIGAR)

    DTIC Science & Technology

    2015-01-30

    enhanced if the supreme audit institution were to audit the budget, including all line ministries.” Source: State, 2014 Fiscal Transparency Report, 1/14...accordance with GAGAS, which includes both require- ments contained in the American Institute of Certified Public Accountants Statements on Auditing ...performance audits , financial audits , alert letters, and other reports examining the reconstruction effort. One performance audit reported on a key

  15. FY 2004 Performance and Accountability Report

    ERIC Educational Resources Information Center

    US Department of Education, 2004

    2004-01-01

    The Department?s financial statements, which appear on pp. 115?119, received an unqualified audit opinion issued by the independent accounting firm of Ernst & Young LLP for the third consecutive year. Preparing these statements is part of the Department?s continuing efforts to achieve financial management excellence and to provide accurate and…

  16. Report: Audit of Financial Statements As of and for the Years Ended September 30, 2005 and 2004

    EPA Pesticide Factsheets

    Report #2006-1-00080, September 28, 2006. CSB's financial statements, as of and for the years ended September 30, 2005 and 2004, are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the USA.

  17. 17 CFR 229.302 - (Item 302) Supplementary financial information.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... effect of a change in accounting, per share data based upon such income (loss), net income (loss) and net... accountant, appropriate professional standards and procedures, as enumerated in the Statements of Auditing... paragraphs 9-34 of Statement of Financial Accounting Standards (“SFAS”) No. 69, “Disclosures about Oil and...

  18. Appropriated Capital Used in the FY 1995 Defense Business Operations Fund Financial Statements.

    DTIC Science & Technology

    1997-01-27

    financial statements were presented fairly in accordance with the "other comprehensive basis of accounting" described in Office of Management and...The overall revenue accounts audit objective was to determine whether revenues reported on the FY. 1996 Defense Business Operations Fund consolidated

  19. Report: New Hampshire Clean Water State Revolving Fund Program Financial Statements with Independent Auditor’s Report, June 30, 2002

    EPA Pesticide Factsheets

    Report #2003-1-00086, March 26, 2003. The audit contains reports on the financial statements, internal controls, and compliance requirements applicable to the Clean Water State Revolving Fund program in New Hampshire for the year ended June 30, 2002.

  20. 13 CFR 120.490 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... financial statement submitted to SBA before the audit. The fee schedule is set forth in SBA's Standard Operating Procedures manual. [61 FR 3235, Jan. 31, 1996. Redesignated at 73 FR 75516, Dec. 11, 2008] ...

  1. 13 CFR 120.490 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... financial statement submitted to SBA before the audit. The fee schedule is set forth in SBA's Standard Operating Procedures manual. [61 FR 3235, Jan. 31, 1996. Redesignated at 73 FR 75516, Dec. 11, 2008] ...

  2. 13 CFR 120.490 - Audits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... financial statement submitted to SBA before the audit. The fee schedule is set forth in SBA's Standard Operating Procedures manual. [61 FR 3235, Jan. 31, 1996. Redesignated at 73 FR 75516, Dec. 11, 2008] ...

  3. 13 CFR 120.490 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... financial statement submitted to SBA before the audit. The fee schedule is set forth in SBA's Standard Operating Procedures manual. [61 FR 3235, Jan. 31, 1996. Redesignated at 73 FR 75516, Dec. 11, 2008] ...

  4. 13 CFR 120.490 - Audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... financial statement submitted to SBA before the audit. The fee schedule is set forth in SBA's Standard Operating Procedures manual. [61 FR 3235, Jan. 31, 1996. Redesignated at 73 FR 75516, Dec. 11, 2008] ...

  5. Independent Auditors Report on the Attestation of the Existence, Completeness, and Rights of the Armys Real Property

    DTIC Science & Technology

    2015-09-02

    and Audit Readiness Guidance Wave 3 Mission Critical Asset Existence and Completeness Audit. 2 The Army did not assert to the valuation (accuracy) of...identified deficiencies with the universe. The DoD Financial Improvement and Audit Readiness (FIAR) Directorate, in the November 2013 FIAR Guidance ...Working Capital Fund Financial Statements. In our opinion, except for the material deficiencies associated with rights documentation and the universe

  6. 12 CFR 715.2 - Definitions used in this part.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... generally accepted auditing standards (GAAS) by an independent public accountant for the purpose of opining... approved and adopted by the American Institute of Certified Public Accountants which apply when an “independent, licensed certified public accountant” audits financial statements. Auditing standards differ from...

  7. Federal Energy Regulatory Commission financial statements, September 30, 1995 and 1994

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

    NONE

    1996-02-12

    The attached report presents the results of the independent certified public accountant`s audit of the Federal Energy Regulatory Commission`s (FERC) financial statements as of September 30, 1995 and 1994. The auditors have expressed an unqualified opinion on the 1995 statements. Their reports on FERC`s internal control structure and on compliance with laws and regulations, and management letter are also provided.

  8. Examination of Success Factors in Obtaining and Sustaining Clean Audit Opinions Within DoD Components

    DTIC Science & Technology

    2006-12-01

    inventories …Further, unreliable cost and budget information related to nearly a reported $1 trillion of liabilities and about $347 billion of net costs...produce the financial reports required by the auditing entity. From counting inventory to preparing the financial statements themselves...financial sections within the agency count inventories , research acquisition histories or enter data; and did the agency spend money on contractors and

  9. 38 CFR 41.530 - Criteria for a low-risk auditee.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.530 Criteria for... the cognizant or oversight agency for audit. (b) The auditor's opinions on the financial statements...

  10. 38 CFR 41.530 - Criteria for a low-risk auditee.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.530 Criteria for... the cognizant or oversight agency for audit. (b) The auditor's opinions on the financial statements...

  11. US Department of Energy Naval Petroleum and Oil Shale Reserves combined financial statements and management overview and supplemental financial and management information, September 30, 1995 and 1994

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

    NONE

    1996-02-15

    This report presents the results of the independent certified public accountant`s audit of the Department of Energy`s (Department) Naval Petroleum and Oil Shale Reserves (NPOSR) financial statements as of September 30, 1995. The auditors have expressed an unqualified opinion on the 1995 statements. Their reports on the NPOSR internal control structure and compliance with laws and regulations are also provided.

  12. Accountability report - fiscal year 1997

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

    NONE

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  13. DoD Financial Management: Important Steps Underway But Reform Will Require a Long-term Commitment

    DTIC Science & Technology

    2002-06-04

    consolidated financial statements . To date, none of the military services or major DOD components has passed the test of an independent financial audit because of weaknesses in financial management systems, operations, and controls.

  14. Report: Final Audit of Financial Statements of Nevada Drinking Water State Revolving Fund for the year ended June 30, 2001

    EPA Pesticide Factsheets

    Report #2003-1-00048, Jan 21, 2003. The Program’s financial statements are presented as an enterprise fund using the accrual method of accounting whereby revenues are recorded when earned and expenses are recorded when the related liability is incurred.

  15. 17 CFR 210.3-02 - Consolidated statements of income and changes in financial positions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... consolidated and for its predecessors, audited statements of income and cash flows for each of the three fiscal..., and for the corresponding period of the preceding fiscal year, statements of income and cash flows...

  16. 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.

  17. 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...

  18. 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...

  19. 7 CFR 1773.3 - Annual audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... must have its financial statements audited annually by a CPA selected by the borrower and approved by... Amendments of 1996, or this part. (i) A borrower that elects to comply with this part must select a CPA that...

  20. 7 CFR 1773.3 - Annual audit.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... must have its financial statements audited annually by a CPA selected by the borrower and approved by... Amendments of 1996, or this part. (i) A borrower that elects to comply with this part must select a CPA that...

  1. 7 CFR 1773.3 - Annual audit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... must have its financial statements audited annually by a CPA selected by the borrower and approved by... Amendments of 1996, or this part. (i) A borrower that elects to comply with this part must select a CPA that...

  2. 7 CFR 1773.3 - Annual audit.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... must have its financial statements audited annually by a CPA selected by the borrower and approved by... Amendments of 1996, or this part. (i) A borrower that elects to comply with this part must select a CPA that...

  3. 7 CFR 1773.3 - Annual audit.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... must have its financial statements audited annually by a CPA selected by the borrower and approved by... Amendments of 1996, or this part. (i) A borrower that elects to comply with this part must select a CPA that...

  4. Defense Commissary Resale Stock Fund Financial Statements For FY 1992

    DTIC Science & Technology

    1993-06-30

    present DeCA’s accounting procedures during FY 1992. We understand DeCA is aggressively working to improve its financial management system. However...the year ended September 30, 1992, we considered the related internal control structure. The purpose of the planning work was to determine the...auditing procedures we would apply for the purposes of expressing our opinion on the Financial Statements. Planning work included obtaining an

  5. 7 CFR 1720.8 - Issuance of the guarantee.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accounting firm or federal banking regulator, annual consolidated financial statements audited by an... financial covenants, and events of default and remedies; (3) Prior to the issuance of the guarantee, the...

  6. 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.

  7. 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.

  8. 7 CFR 1782.17 - Parity lien.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... financial viability of the borrower; (6) The borrower's current relationship with the Agency (i.e. no... of security instrument; name and address of financial institution requesting the transaction; and... financial statements or an audit, if available or determined necessary by the servicing official. (3) An...

  9. Review of the Trans-Alaska Pipeline Liability Fund's financial statements for the year ended December 31, 1981

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

    Not Available

    1982-09-21

    GAO reviewed the report on the audit of the Trans-Alaska Pipeline Liability Fund's 1981 financial statements and the work of the Fund's independent certified public accountant. GAO found nothing to indicate that the opinion of the Fund's independent accountant is inappropriate or cannot be relied on. In the opinion of the independent accountant, the Fund's financial statements present fairly the financial position of the Fund at December 31, 1981, and the changes in net assets available for claims for the year then ended, in conformity with generally accepted accounting principles applied on a consistent basis.

  10. Reviews of the Trans-Alaska pipeline liability fund's financial statements for the years ended December 31, 1982 and 1981

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

    Bowsher, C.A.

    1983-09-30

    GAO reviewed the reports on the audits of the Trans-Alaska Pipeline Liability Fund's 1982 and 1981 financial statements and the work of the Fund's independent certified public accountant. GAO found nothing to indicate that the opinion of the Fund's independent accountant is inappropriate or cannot be relied on. In the opinion of the independent accountant, the Fund's financial statements present fairly the financial position of the Fund at December 31, 1982 and 1981, and the changes in net assets available for claims for the year then ended, in conformity with generally accepted accounting principles applied on a consistent basis.

  11. Healthcare not-for-profits: FASB exposure draft highlights flexibility in financial statement presentation.

    PubMed

    Conner, Brian

    2016-03-01

    A new version of the FASB accounting standard covering not-for-profit healthcare organizations contains potentially significant changes to the statement of operations and changes in net assets, statement of cash flows, and notes to the financial statements. Healthcare organizations already have tremendous flexibility with disclosures around all aspects of their business. Although auditors prefer to see only information that can be effectively audited, this preference does not prevent organizations from expanding on certain activities or transactions covered by GAAP in their footnotes.

  12. 34 CFR 668.175 - Alternative standards and requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... related entity as defined in the Statement of Financial Accounting Standards (SFAS) 57, to realize any... POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION STUDENT ASSISTANCE GENERAL PROVISIONS Financial Responsibility... standards of financial responsibility under § 668.171(b), or because of an audit opinion described under...

  13. Inspector General, DOD, Oversight of the Naval Audit Service Audit of the FY 1999 Department of the Navy General Fund Financial Statements

    DTIC Science & Technology

    2000-02-14

    2000 P Obtaining Additional Copies To obtain additional copies of this report, please contact Wayne Rosewell , as follows: Phone: (202) 433... Rosewell Washington Navy Yard 1006 Beatty Place SE Washington, DC 20374-5005 Providing Suggestions for Future Audits To suggest ideas for or to

  14. 76 FR 7598 - Self-Regulatory Organizations; C2 Options Exchange, Incorporated; Notice of Filing of a Proposed...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-10

    ... primary functions of the C2 Audit Committee are focused on (i) C2's financial statements and disclosure... Permit Holder committees. The Exchange's expectation is that C2 management will perform these functions... Audit Committee The Exchange proposes to eliminate its Audit Committee because its functions are...

  15. 38 CFR 41.500 - Scope of audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.500 Scope of audit. (a... auditor shall determine whether the financial statements of the auditee are presented fairly in all material respects in conformity with generally accepted accounting principles. The auditor shall also...

  16. 38 CFR 41.500 - Scope of audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.500 Scope of audit. (a... auditor shall determine whether the financial statements of the auditee are presented fairly in all material respects in conformity with generally accepted accounting principles. The auditor shall also...

  17. 75 FR 41909 - Self-Regulatory Organizations; Municipal Securities Rulemaking Board; Notice of Filing of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-19

    ... determined that the issuer or an obligated person for whom financial information or operating data is... to the MSRB. Such items include: (A) Annual financial information; (B) audited financial statements if available and if not included in the annual financial information; (C) notices of certain events...

  18. 17 CFR 229.304 - (Item 304) Changes in and disagreements with accountants on accounting and financial disclosure.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... disagreements with accountants on accounting and financial disclosure. 229.304 Section 229.304 Commodity and... accounting and financial disclosure. (a)(1) If during the registrant's two most recent fiscal years or any... any matter of accounting principles or practices, financial statement disclosure, or auditing scope or...

  19. AICPA standard can help improve audit committee performance.

    PubMed

    Reinstein, A; Luecke, R W

    2001-08-01

    The AICPA's Auditing Standards Board issued Statement on Auditing Standards (SAS) No. 90, Improving the Effectiveness of Corporate Audit Committees, in response to a related Securities and Exchange Commission (SEC) rule change. Under the standard, audit committees of publicly traded organizations must enter into discussions with their organization's auditors regarding the quality and the acceptability of the accounting principles that have been applied in the organization's financial statements. Although SAS No. 90 is intended for publicly traded entities, the standard has significant implications for all healthcare organizations in defining what constitutes an effective audit committee. To comply with the standard, audit committees should have independent directors who are rotated on and off the committee, training for committee members on the effective performance of their duties, a charter specifying committee responsibilities and membership requirements, meetings at least four times annually, and responsibility for retaining services of CPA firms to conduct the organization's annual audits.

  20. Report: South Carolina Drinking Water State Revolving Fund Program Financial Statements with Independent Auditor’s Report, June 30, 2002

    EPA Pesticide Factsheets

    Report #2003-1-00138, September 17, 2003. We have audited the balance sheet of the SCDWSRF Program as of June 30, 2002, the related statement of revenues, expenses, and changes in fund equity, and the statement of cash flows for the year then ended.

  1. Auditing the auditors.

    PubMed

    Pallarito, K

    1998-09-21

    An independent auditor's opinion is supposed to be the gold standard in healthcare accounting. Such audits provide reasonable assurance that financial statements are accurate, which is particularly important in not-for-profit healthcare because most organizations don't have shareholder oversight. But the recent firing of a Big Five accounting firm by a major healthcare system in bankruptcy reorganization raises questions about the credibility of external audits.

  2. California Independent Colleges and Universities: Current Fund Revenue and Expenditures Analysis.

    ERIC Educational Resources Information Center

    California State Postsecondary Education Commission, Sacramento.

    The financial position of California's independent nonprofit postsecondary institutions and their financial progress are examined in this research report. Study data were derived from the audited financial statements of the institutions, recoded to NACUBO standards, and limited to fiscal 1974 and 1975. Current fund revenues and expenditures are…

  3. 76 FR 53487 - Agency Information Collection Activities: Proposed Collection, Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-26

    ... paperwork requirements in the regulations under the Chief Financial Officers Act of 1990 (CFO). DATES... appropriately paid. Companies submit financial information monthly to ONRR on Form ONRR-2014, Report of Sales... Inspector General, or its agent (agent), audits the Department's financial statements. The Department's goal...

  4. 12 CFR 363.3 - Independent public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Independent public accountant. 363.3 Section... POLICY ANNUAL INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.3 Independent public accountant. (a... public accountant to audit and report on its annual financial statements in accordance with generally...

  5. Internal Controls for the Military Sealift Command Portion of the Transportation Business Area of the FY 1994 Defense Business Operations Fund Financial Statements

    DTIC Science & Technology

    1995-06-28

    Secondary Reports Dilution Unit, Audit Planning and Technical Support Directorate, at (703) 604-8937 (DSN 664-8937) or FAX (703) 604-8932. Suggestions...for Future Audits To suggest ideas for or to request future audits , contact the Planning and Coordination Branch, Audit Planning and Technical...Defense OAIG-AUD (ATTN: APTS Audit Suggestions) 400 Army Navy Drive (Room 801) Arlington, Virginia 22202-2884 DoD Hotline To report fraud, waste

  6. 7 CFR 735.100 - Application.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE... documents must include a current review or an audit-level financial statement prepared according to... applicable licensing agreements. The amount of the bond or financial assurance, net worth, and inspection and...

  7. 30 CFR 253.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... BUREAU OF OCEAN ENERGY MANAGEMENT, REGULATION, AND ENFORCEMENT, DEPARTMENT OF THE INTERIOR OFFSHORE OIL SPILL FINANCIAL RESPONSIBILITY FOR OFFSHORE FACILITIES Methods for Demonstrating OSFR § 253.24 When I...

  8. 7 CFR 3575.52 - Processing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... applicable); (iii) Supporting documentation necessary to make an eligibility determination such as financial statements, audits, copies of organizational documents, existing debt instruments, etc.; and (iv...

  9. 76 FR 9057 - Capital International, Inc., et al.;

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-16

    ... Partnership will send its Limited Partners an annual financial statement audited by independent accountants as... for federal and state income tax purposes. \\4\\ ``Audit'' will have the meaning defined in rule 1-02(d... request an exemption from the rule 17f-1(b)(4) requirement that an independent accountant periodically...

  10. 78 FR 68872 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-15

    ... supplemental information, evaluate the appropriateness of those methods, and determine whether those methods... reasons for and evaluate the appropriateness of such changes; c. Inquire of management about any... as part of the audit of financial statements; and f. Evaluate whether the supplemental information...

  11. 7 CFR 1980.445 - Periodic financial statements and audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... accordance with approriate Office of Management and Budget (OMB) circulars and any Agency requirements... receivable for collateral will normally be audited, regardless of the size of the loan. Nothing in this... the Office of Management and Budget, EOP Publications Office, 725 17th Street, NW., Room 2200, New...

  12. 7 CFR 1980.445 - Periodic financial statements and audits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... accordance with approriate Office of Management and Budget (OMB) circulars and any Agency requirements... receivable for collateral will normally be audited, regardless of the size of the loan. Nothing in this... the Office of Management and Budget, EOP Publications Office, 725 17th Street, NW., Room 2200, New...

  13. 7 CFR 1980.445 - Periodic financial statements and audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accordance with approriate Office of Management and Budget (OMB) circulars and any Agency requirements... receivable for collateral will normally be audited, regardless of the size of the loan. Nothing in this... the Office of Management and Budget, EOP Publications Office, 725 17th Street, NW., Room 2200, New...

  14. 7 CFR 1980.445 - Periodic financial statements and audits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... accordance with approriate Office of Management and Budget (OMB) circulars and any Agency requirements... receivable for collateral will normally be audited, regardless of the size of the loan. Nothing in this... the Office of Management and Budget, EOP Publications Office, 725 17th Street, NW., Room 2200, New...

  15. 7 CFR 1980.445 - Periodic financial statements and audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accordance with approriate Office of Management and Budget (OMB) circulars and any Agency requirements... receivable for collateral will normally be audited, regardless of the size of the loan. Nothing in this... the Office of Management and Budget, EOP Publications Office, 725 17th Street, NW., Room 2200, New...

  16. Report: State of Utah Drinking Water State Revolving Fund Financial Statements with Independent Auditor’s Report, June 30, 2002

    EPA Pesticide Factsheets

    Report #2003-1-00110, June 3, 2003.Audit of the net assets statement of the Utah Dept of Env Quality Drinking Water State Revolving Fund Prog as of June 30, 2002, and the statements of revenues, expenses and changes in fund net assets, and 2002 cash flows.

  17. 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.

  18. 7 CFR 1421.406 - Reporting requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... review of the financial statement conducted by an independent Certified Public Accountant. The accountant's report of audit or review shall include the accountant's certifications, assurances, opinions...

  19. 46 CFR 296.3 - Applications.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... SECURITY PROGRAM (MSP) Introduction § 296.3 Applications. (a) Action by MARAD—Time Deadlines. Applications... or other governing instruments; (4) Maritime related affiliations; (5) Financial data: (i) Provide an audited financial statement or a completed MARAD Form MA-172 dated within 120 days after the close of the...

  20. 7 CFR 1421.406 - Reporting requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...-MARKETING ASSISTANCE LOANS AND LOAN DEFICIENCY PAYMENTS FOR 2008 THROUGH 2012 Designated Marketing... financial statement prepared according to generally accepted accounting principles; (2) A report of audit or...

  1. 7 CFR 1951.202 - Objectives.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... its successor agency under Public Law 103-354 includes, but is not limited to, review of budgets, management reports, audits and financial statements; performing security inspections and providing, arranging...

  2. Semiannual Report to the Congress, October 1, 2011 - March 31, 2012

    DTIC Science & Technology

    2012-03-31

    0013-ALM Follow-up Audit of Rotor Blades 11/08/2011 USAAA A-2012-0015- FFM Controls Over the Incentive Program in the Indiana Army National Guard...Financial Statements 11/02/2011 USAAA A-2012-0022- FFM Army Executive Dining Facility Fund Financial Statements, Office of the Administrative Assistant to...the Secretary of the Army 12/06/2011 USAAA A-2012-0023- FFM Army Executive Dining Facility Fund Internal Controls, Office of the Administrative

  3. Tips for Effective Management

    ERIC Educational Resources Information Center

    Supple, Kevin F.

    2009-01-01

    School business officials' days are filled with numbers and reports--audits, balance sheets, check registers, financial statements, journal entries, vouchers, and warrant reports, just to name a few. Those are all important tools that school business officers use to manage the financial resources of the district effectively. However, they are also…

  4. 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

  5. 7 CFR 4290.630 - Requirement for RBICs to file financial statements and supplementary information with the...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... month following the end of your fiscal year. (1) Audit of Form 468. An independent public accountant acceptable to the Secretary must audit the annual Form 468. (2) Insurance requirement for public accountant. Unless the Secretary approves otherwise, your independent public accountant must carry at least $1,000...

  6. 7 CFR 1780.47 - Borrower accounting methods, management reporting and audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Office of Management and Budget (OMB) Circulars. The type of audit each borrower is required to submit..., “Statement of Budget, Income and Equity,” and 442-3 may be used. (f) Management reports. These reports will... Schedule 2.) (i) Two copies of the management reports and proposed “Annual Budget”. (ii) Financial...

  7. 12 CFR 620.11 - Content of quarterly report to shareholders.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... major income statement caption is less than 15 percent of average net income for the 3 most recent... the 3 most recent fiscal years, the average loss shall be used for purposes of this test. (3) The... would substantially duplicate the disclosure contained in the most recent audited financial statements...

  8. 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…

  9. National Aeronautics and Space Administration FY 2001 Accountability Report

    NASA Technical Reports Server (NTRS)

    2001-01-01

    The National Aeronautics and Space Administration (NASA) is an independent Agency established to plan and manage the future of the Nation's civil aeronautics and space program. This Accountability Report covers Federal Fiscal Year (FY) 2001 (October 1, 2000, through September 30, 2001), with discussion of some subsequent events The Report contains an overview addressing the Agency's critical programs and financial performance and includes highlights of performance organized by goals and objectives of the Enterprises and Crosscutting Processes. The Report also summarizes NASA's stewardship over budget and financial resources, including audited financial statements and footnotes. The financial statements reflect an overall position of offices and activities, including assets and liabilities, as well as results of operations, pursuant to requirements of Federal law (31 U.S.C. 3515(b)). The auditor's opinions on NASA's financial statements, reports on internal controls, and compliance with laws and regulations are included in this Report.

  10. National Aeronautics and Space Administration Fiscal Year 2001 Accountability Report

    NASA Technical Reports Server (NTRS)

    2002-01-01

    The National Aeronautics and Space Administration (NASA) is an independent Agency established to plan and manage the future of the Nation's civil aeronautics and space program. This Accountability Report covers Federal Fiscal Year (FY) 2001 (October 1, 2000, through September 30, 2001), with discussion of some subsequent events. The Report contains an overview addressing the Agency's critical programs and financial performance and includes highlights of performance organized by goals and objectives of the Enterprises and Crosscutting Processes. The Report also summarizes NASA's stewardship over budget and financial resources, including audited financial statements and footnotes. The financial statements reflect an overall position of offices and activities, including assets and liabilities, as well as results of operations, pursuant to requirements of Federal law (31 U.S.C. 3515(b)). The auditor's opinions on NASA's financial statements, reports on internal controls, and compliance with laws and regulations are included in this report.

  11. DOD Financial Management: Improvements Needed in Army’s Efforts to Ensure the Reliability of Its Statement of Budgetary Resources

    DTIC Science & Technology

    2014-05-01

    a cost- effective approach for achieving audit readiness. To help minimize the inefficient use of resources when previously identified deficiencies...System (GFEBS) emphasizing the implementation of effective business processes. However, the Army did not fully complete certain tasks in accordance...represent material portions of future SBRs and, if not auditable, will likely affect the Army’s ability to achieve audit readiness goals as planned

  12. A tale of two perspectives: regulation versus self-regulation. A financial reporting approach (from Sarbanes-Oxley) for research ethics.

    PubMed

    Richman, Vincent; Richman, Alex

    2012-06-01

    Reports of research fraud have raised concerns about research integrity similar to concerns raised about financial accounting fraud. We propose a departure from self-regulation in that researchers adopt the financial accounting approach in establishing trust through an external validation process, in addition to the reporting entities and the regulatory agencies. The general conceptual framework for reviewing financial reports, utilizes external auditors who are certified and objective in using established standards to provide an opinion on the financial reports. These standards have become both broader in scope and increasingly specific as to what information is reported and the methodologies to be employed. We believe that the financial reporting overhaul encompassed in the US Sarbanes-Oxley Act of 2002, which aims at preventing accounting fraud, can be applied to scientific research in 4 ways. First, Sarbanes-Oxley requires corporations to have a complete set of internal accounting controls. Research organizations should use appropriate sampling techniques and audit research projects for conformity with the initial research protocols. Second, corporations are required to have the chief financial officer certify the accuracy of their financial statements. In a similar way, each research organization should have their vice-president of research (or equivalent) certify the research integrity of their research activities. In contrast, the primary responsibility of the existing Research Integrity Officers is to handle allegations of research misconduct, an after-the-fact activity. Third, generally accepted auditing standards specify the appropriate procedures for external review of a corporation's financial statements. For similar reasons, the research review process would also require corresponding external auditing standards. Finally, these new requirements would be implemented in stages, with the largest 14 research organizations that receive 25% of the total National Institutes of Health funding, adopting these research oversight enhancements first.

  13. 13 CFR 108.630 - Requirement for NMVC companies to file financial statements and supplementary information with...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... before the last day of the fifth month following the end of your fiscal year. (1) Audit of Form 468. An independent public accountant acceptable to SBA must audit the annual Form 468. (2) Insurance requirement for... SBA. (e) Reporting of social, economic, or community development impact information on Form 468. Your...

  14. Semiannual Report to Congress, October 1, 2002-March 31, 2003.

    ERIC Educational Resources Information Center

    Office of Inspector General (ED), Washington, DC.

    This semiannual report to Congress by the Office of Inspector General (OIG), U.S. Department of Education, covers the actions of the OIG from October 1, 2002, through March 31, 2003. The report discusses four goals of the President's Management Agenda: (1) improved financial performance: includes information on financial statement audits,…

  15. 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

  16. 47 CFR 1.981 - Reports, annual and semiannual.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... use of radio station facilities must submit annually an audited financial statement reflecting the... operation to date. (3) Analysis of the results obtained. (4) Copies of any published reports. (5) Need for...

  17. 12 CFR 715.12 - Statutory audit remedies for Federal credit unions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., a qualified opinion on the credit union's financial statements. An adverse opinion or disclaimer of opinion should be the exception rather than the norm. (c) “Serious and persistent recordkeeping...

  18. Financial Report of the County Colleges of the State of New Jersey for the Fiscal Year Ended June 30, 1980.

    ERIC Educational Resources Information Center

    New Jersey State Board of Higher Education, Trenton.

    Based on audited financial statements submitted by each of the colleges and on plant and capital data provided by the New Jersey Department of Higher Education Office of Facilities Planning and Construction, this report summarizes Fiscal Year 1980 financial data for the county colleges of New Jersey. The report first presents a composite profile…

  19. Financial Report of the County Colleges of the State of New Jersey for the Fiscal Year Ended June 30, 1979.

    ERIC Educational Resources Information Center

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

    Based on audited financial statements submitted by each of the colleges and on plant and capital data provided by the New Jersey Department of Higher Education Office of Facilities Planning and Construction, this report summarizes Fiscal Year 1979 financial data for the county colleges of New Jersey. The report first presents a composite profile…

  20. Deficiencies in Journal Vouchers that Affected the FY 2009 Air Force General Fund Statement of Budgetary Resources

    DTIC Science & Technology

    2011-12-01

    internal control over financial reporting to: • properly support reconciliations with specific accounting transactions and discontinue forcing...agreement of amounts to meet budgetary financial reporting requirements; • include adequate detailed evidence with journal vouchers so that audit trails...Finding A. Forced Journal Voucher Adjustments Weaken the Reliability of Financial Reporting 5 Reimbursable Activity Adjustments Need Detailed

  1. Healthcare Financial Management Association, Principles and Practices Board. Statement no. 15: Valuation and financial statement presentation of charity service and bad debts by institutional healthcare providers.

    PubMed

    1993-02-01

    Principles and Practices Board (P&P Board) Statement No. 2, issued in 1978, provided a basis for differentiating between charity service and bad debts. The statement acknowledged that, while the differentiation was helpful, the financial accounting and reporting of charity service and bad debts were the same. In 1990, the American Institute of Certified Public Accountants (AICPA) published (after review and approval by the Financial Accounting Standards Board and the Governmental Accounting Standards Board) an extensive revision of the guide titled "Audits of Providers of Health Care Services." The revised guide substantially changed the reporting of bad debts and eliminated charity service from revenue. Disclosure of the entity's policy for providing charity service and the level of charity service provided is required by the revised guide. The P&P Board decided that a substantive revision of its Statement No. 2 was required to bring it into conformity with the revised guide and to provide direction on implementation of the revised guide's requirements. This statement supersedes Statement No. 2 and deals with the same issues, including bad debts.

  2. 22 CFR 203.4 - U.S. PVO initial documentation requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... copy of an IRS letter of tax exemption; (5) Audited financial statements for the most recent fiscal... an independent certified public accountant (CPA); an Office of Management and Budget (OMB) Circular A...

  3. 13 CFR 107.630 - Requirement for Licensees to file financial statements with SBA (Form 468).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Form 468 must be audited by an independent public accountant acceptable to SBA. (2) Insurance requirement for public accountant. Unless SBA approves otherwise, your independent public accountant must...

  4. 77 FR 20405 - Agency Information Collection Activities: Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-04

    ... Management Reform Act (GMRA) of 1994, requires government agencies to produce auditable financial statements... collect data on Medicaid expenses. The CMS-R-199 collects Medicaid payable and receivable accounting data...

  5. DOD Financial Management: Significant Improvements Needed in Efforts to Address Improper Payment Requirements

    DTIC Science & Technology

    2013-05-01

    Agenda RAA Recovery Auditing Act SBR Statement of Budgetary Resources TMA TRICARE Management Activity USACE United States Army Corps of Engineers...Defense Authorization Act for Fiscal Year 2002 included the provisions commonly referred to as the Recovery Auditing Act ( RAA ).12...Administration, and Social Security Administration. The RAA required, among other things, that all executive branch agencies entering into contracts

  6. 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

  7. 5 CFR 950.203 - Public accountability standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... insure organizations wishing to solicit donations from Federal employees in the workplace are portraying... conducting activities affecting, human health and welfare. The organization's application must provide... organization's most recent annual audited financial statements must be included with the application. The...

  8. 13 CFR 108.630 - Requirement for NMVC companies to file financial statements and supplementary information with...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... independent public accountant acceptable to SBA must audit the annual Form 468. (2) Insurance requirement for public accountant. Unless SBA approves otherwise, your independent public accountant must carry at least...

  9. 7 CFR 1780.41 - Loan or grant approval.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Sheet” or a financial statement or audit that includes a balance sheet; (4) Form RD 442-14, “Association Project Fund Analysis”; (5) “Letter of Conditions”; (6) Form RD 1942-46, “Letter of Intent to Meet...

  10. 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.

  11. Report: Audit of EPA’s Fiscal 2007 and 2006 (Restated) Consolidated Financial Statements

    EPA Pesticide Factsheets

    Report #08-1-0032, November 15, 2007. We noted one material weakness with EPA’s Implementation of the “Currently Not Collectible” policy for accounts receivable that caused a Material Understatement of Asset Value.

  12. Information Systems: The Status of Computer Security at the Department of Veterans Affairs

    DTIC Science & Technology

    1999-10-01

    security weaknesses identified. The results of our underlying reviews were shared with VAs Office of Inspector General (OIG) for its use in auditing VA’s consolidated financial statements for fiscal year 1998.

  13. 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.

  14. 7 CFR 1773.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accounting principles (GAAP) and for determining whether the borrower has complied with applicable laws...”. GAAP means generally accepted accounting principles. GAGAS means generally accepted government auditing... an asset resulting from an action of a regulator as prescribed in Statement of Financial Accounting...

  15. Distribution depot over-ocean second-destination transportation costs

    DOT National Transportation Integrated Search

    1996-12-10

    The issue of over-ocean second-destination transportation costs was identified during our work in the Distribution Depot business area of the Audit of Revenue accounts in the FY 1996 Financial Statements of the Defense Business Operations Fund (the R...

  16. 13 CFR 500.205 - Application process.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Program, as described in the Loan Documents, and agreeing to permit audits by the General Accounting... consistent with the “Uniform Standards of Professional Appraisal Practice,” promulgated by the Appraisal... financial statements reviewed by a certified public accountant following generally accepted accounting...

  17. 13 CFR 500.205 - Application process.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Program, as described in the Loan Documents, and agreeing to permit audits by the General Accounting... consistent with the “Uniform Standards of Professional Appraisal Practice,” promulgated by the Appraisal... financial statements reviewed by a certified public accountant following generally accepted accounting...

  18. 13 CFR 500.205 - Application process.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Program, as described in the Loan Documents, and agreeing to permit audits by the General Accounting... consistent with the “Uniform Standards of Professional Appraisal Practice,” promulgated by the Appraisal... financial statements reviewed by a certified public accountant following generally accepted accounting...

  19. 13 CFR 500.205 - Application process.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Program, as described in the Loan Documents, and agreeing to permit audits by the General Accounting... consistent with the “Uniform Standards of Professional Appraisal Practice,” promulgated by the Appraisal... financial statements reviewed by a certified public accountant following generally accepted accounting...

  20. Report: EPA Should Improve Controls for Managing Contractor-Held Property

    EPA Pesticide Factsheets

    Report #12-P-0388, April 3, 2012. EPA does not have effective oversight of CHP, did not accurately report CHP in its FY 2010 financial statements, and did not fully implement corrective actions from an OIG 2006 audit report.

  1. Defense Contract Audit Agency Audits of Contractor Compliance with Cost Accounting Standards

    DTIC Science & Technology

    1999-01-11

    20301-1900. The identity of each writer and caller is fully protected. Acronyms ACO CAM CAS CO DCAA DCMC DFARS FAR FAO FMIS GAAP GAAS...Accounting Principles ( GAAP ) and accounting methods accepted for income tax purposes by the Internal Revenue Service. The purpose of GAAP is to report cost...information for financial statement purposes GAAP was developed primarily for stockholder use and protection, not to control expenditures on

  2. DOD Financial Management: Marine Corps Statement of Budgetary Resources Audit Results and Lessons Learned

    DTIC Science & Technology

    2011-09-01

    Management Regulation FOS Family of Systems FRD Functional Requirements Document GAAP Generally Accepted Accounting Principles GDA Global Data...Defense Authorization Act (NDAA) for Fiscal Year 2010 mandated that DOD be prepared to validate (certify) that its consolidated financial...accounting principles ( GAAP ) for the federal government. The SBR is designed to provide information on authorized budgeted spending authority and links to

  3. First Things First...Our Children. Alberta Education's 93rd Annual Report and 4th Annual Results Report, 1997/1998--Part 1 and Part 2.

    ERIC Educational Resources Information Center

    Alberta Dept. of Education, Edmonton.

    The Public Accounts of Alberta are prepared in accordance with the Financial Administration Act and the Government Accountability Act. This annual report of the Ministry of Education contains the audited, consolidated financial statements of the ministry and offers a comparison of actual performance results with desired results set out in the…

  4. 47 CFR 1.981 - Reports, annual and semiannual.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 1 2011-10-01 2011-10-01 false Reports, annual and semiannual. 1.981 Section 1.981 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE Wireless Radio... use of radio station facilities must submit annually an audited financial statement reflecting the...

  5. 7 CFR 1703.312 - RUS review requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... supporting material is available at the borrower's premises for review by the RUS field accountant, borrower's certified public accountant, the Office of Inspector General, the General Accounting Office and any other accountant conducting an audit of the borrower's financial statements for this rural...

  6. 7 CFR 1703.312 - RUS review requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... supporting material is available at the borrower's premises for review by the RUS field accountant, borrower's certified public accountant, the Office of Inspector General, the General Accounting Office and any other accountant conducting an audit of the borrower's financial statements for this rural...

  7. 7 CFR 1703.312 - RUS review requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... supporting material is available at the borrower's premises for review by the RUS field accountant, borrower's certified public accountant, the Office of Inspector General, the General Accounting Office and any other accountant conducting an audit of the borrower's financial statements for this rural...

  8. 25 CFR 571.12 - Audit standards.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... lands for each fiscal year. (b) A tribe shall engage an independent certified public accountant to... tribe's Indian lands for each fiscal year. The independent certified public accountant must be licensed by a state board of accountancy. Financial statements prepared by the certified public accountant...

  9. 25 CFR 571.12 - Audit standards.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... lands for each fiscal year. (b) A tribe shall engage an independent certified public accountant to... tribe's Indian lands for each fiscal year. The independent certified public accountant must be licensed by a state board of accountancy. Financial statements prepared by the certified public accountant...

  10. 25 CFR 571.12 - Audit standards.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... lands for each fiscal year. (b) A tribe shall engage an independent certified public accountant to... tribe's Indian lands for each fiscal year. The independent certified public accountant must be licensed by a state board of accountancy. Financial statements prepared by the certified public accountant...

  11. 7 CFR 1703.312 - RUS review requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... supporting material is available at the borrower's premises for review by the RUS field accountant, borrower's certified public accountant, the Office of Inspector General, the General Accounting Office and any other accountant conducting an audit of the borrower's financial statements for this rural...

  12. 7 CFR 1703.312 - RUS review requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... supporting material is available at the borrower's premises for review by the RUS field accountant, borrower's certified public accountant, the Office of Inspector General, the General Accounting Office and any other accountant conducting an audit of the borrower's financial statements for this rural...

  13. 25 CFR 571.12 - Audit standards.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... lands for each fiscal year. (b) A tribe shall engage an independent certified public accountant to... tribe's Indian lands for each fiscal year. The independent certified public accountant must be licensed by a state board of accountancy. Financial statements prepared by the certified public accountant...

  14. DOD Financial Management: Ineffective Risk Management Could Impair Progress toward Audit-Ready Financial Statements

    DTIC Science & Technology

    2013-08-01

    Th 0 D(C) e p t a full mature DCAT to pro ’de F 1·eadership with workforce da a that wiU assist in strategic and operational as e ment of cr"tica...burden, to Washington Headquarters Services, Directorate for Information Operations and Reports, 1215 Jefferson Davis Highway, Suite 1204, Arlington...United States Senate The Department of Defense (DOD) has had serious problems with its financial management operations for decades. Pervasive

  15. 77 FR 30499 - Information Collection Activity; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-23

    ... purposes. These financial statements are audited by a certified public accountant to provide independent... that interested members of the public and affected agencies have an opportunity to comment on...: Public reporting burden for this collection of information is estimated to average 3.20 hours per...

  16. Report: Audit of EPA’s Fiscal 2003 and 2002 Financial Statements

    EPA Pesticide Factsheets

    Report #2004-1-00021, November 21, 2003. The Superfund Trust Fund, managed by the U.S. Treasury Bureau of Public Debt, transferred funds to EPA in excess of the assets available to be transferred by $82.7 million in fiscal 2003.

  17. 24 CFR 242.67 - New corporations, subsidiaries, affiliations, and mergers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... and Urban Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING.... The mortgagor shall not establish, develop, organize, acquire, become the sole member of, or acquire an interest sufficient to require disclosure on the audited financial statements of the mortgagor, in...

  18. 24 CFR 242.67 - New corporations, subsidiaries, affiliations, and mergers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... and Urban Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING.... The mortgagor shall not establish, develop, organize, acquire, become the sole member of, or acquire an interest sufficient to require disclosure on the audited financial statements of the mortgagor, in...

  19. 24 CFR 242.67 - New corporations, subsidiaries, affiliations, and mergers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... and Urban Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING.... The mortgagor shall not establish, develop, organize, acquire, become the sole member of, or acquire an interest sufficient to require disclosure on the audited financial statements of the mortgagor, in...

  20. 17 CFR 210.2-07 - Communication with audit committees.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY... to be used; (2) All alternative treatments within Generally Accepted Accounting Principles for...

  1. 17 CFR 210.2-07 - Communication with audit committees.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY... to be used; (2) All alternative treatments within Generally Accepted Accounting Principles for...

  2. 17 CFR 210.2-07 - Communication with audit committees.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY... to be used; (2) All alternative treatments within Generally Accepted Accounting Principles for...

  3. Independent Evaluation: Insights from Public Accounting

    ERIC Educational Resources Information Center

    Brown, Abigail B.; Klerman, Jacob Alex

    2012-01-01

    Background: Maintaining the independence of contract government program evaluation presents significant contracting challenges. The ideal outcome for an agency is often both the impression of an independent evaluation "and" a glowing report. In this, independent evaluation is like financial statement audits: firm management wants both a public…

  4. 75 FR 12773 - Notice of Proposed Information Collection: Comment Request Ginnie Mae Mortgage-Backed Securities...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-17

    ... 210 0.016 3.4 Agreement. 11709 III-2 Master Agreement 210 1 210 0.033 6.9 for Servicer's Principal and....016 2.3 Certification for Construction Securities. IX-1 Financial 210 1 210 1 210.0 Statements and Audit Reports. Mortgage Bankers 350 4 1400 0.5 700.0 Financial Reporting Form. 11709-A I-6 ACH Debit 210...

  5. 17 CFR 270.10f-3 - Exemption for the acquisition of securities during the existence of an underwriting or selling...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... financial regulatory authority,” as defined in section 2(a)(50) of the Act [15 U.S.C. 80a-2(a)(50)], in such country; (ii) The securities are offered at a fixed price to all purchasers in the offering (except for... of the issuer); (iii) Financial statements, prepared and audited in accordance with standards...

  6. 17 CFR 270.10f-3 - Exemption for the acquisition of securities during the existence of an underwriting or selling...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... financial regulatory authority,” as defined in section 2(a)(50) of the Act [15 U.S.C. 80a-2(a)(50)], in such country; (ii) The securities are offered at a fixed price to all purchasers in the offering (except for... of the issuer); (iii) Financial statements, prepared and audited in accordance with standards...

  7. 78 FR 72537 - Credit Union Service Organizations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-03

    ... record retention timeframes for audit and tax purposes. Parallel amendments are made in the final rule to... of its financial statements by a licensed certified public accountant. \\12\\ 73 FR 79312 (Dec. 29... information, including the CUSO's legal name; tax identification number (e.g., EIN); address; telephone number...

  8. 77 FR 30499 - Information Collection Activity; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-23

    ... that interested members of the public and affected agencies have an opportunity to comment on... and disbursed for proper RE Act purposes. These financial statements are audited by a certified public accountant to provide independent assurance that the data being reported are properly measured and fairly...

  9. Revenue Recognition Policies for the Army Defense Business Operations Fund.

    DTIC Science & Technology

    1997-02-12

    financial statements are presented fairly in accordance with the "other comprehensive basis of accounting" described in Office of Management and Budget...The overall objective of the revenue accounts audit was to determine whether revenues on the FY 1996 Defense Business Operations Fund consolidated

  10. 45 CFR 1628.4 - Procedures.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION RECIPIENT FUND BALANCES § 1628.4... recipient may request a waiver of the 10% ceiling on LSC fund balances. The request shall specify: (1) The LSC fund balance as reported in the recipient's annual audited financial statements; (2) The reason(s...

  11. 45 CFR 1628.4 - Procedures.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION RECIPIENT FUND BALANCES § 1628.4... recipient may request a waiver of the 10% ceiling on LSC fund balances. The request shall specify: (1) The LSC fund balance as reported in the recipient's annual audited financial statements; (2) The reason(s...

  12. 17 CFR 210.2-07 - Communication with audit committees.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES..., INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Qualifications and Reports of... critical accounting policies and practices to be used; (2) All alternative treatments within Generally...

  13. 44 CFR Appendix B to Part 62 - National Flood Insurance Program

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... quality control departments, or both, and independent Certified Public Accountant (CPA) firms. This Plan... individual State Insurance Departments, NAIC Zone examinations, and independent CPA firms. (c) Standards... company must— (A) Have a biennial audit of the flood insurance financial statements conducted by a CPA...

  14. 44 CFR Appendix B to Part 62 - National Flood Insurance Program

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... quality control departments, or both, and independent Certified Public Accountant (CPA) firms. This Plan... individual State Insurance Departments, NAIC Zone examinations, and independent CPA firms. (c) Standards... company must— (A) Have a biennial audit of the flood insurance financial statements conducted by a CPA...

  15. Environmental auditing and the role of the accountancy profession: a literature review.

    PubMed

    de Moor, Philippe; de Beelde, Ignace

    2005-08-01

    This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits.

  16. 76 FR 61120 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-03

    ... auditor that (1) There is an illegal act material to the registrant's financial statements, (2) senior... such action is reasonably expected to warrant the auditor's modification of the audit report or... day of receiving such a report. If the board fails to provide that notice, then the auditor, within...

  17. 7 CFR 4290.503 - RBIC's adoption of an approved valuation policy.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... close of the quarter. (e) Review of valuations by independent public accountant. (1) For valuations performed as of the end of your fiscal year, your independent public accountant must review your valuation... independent public accountant's report on your audited annual financial statements (SBA Form 468) must include...

  18. 78 FR 45534 - Proposed Agency Information Collection Activities; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-29

    ... must have an annual audit of its consolidated financial statements by an independent public accountant... information instruments are placed into OMB's public docket files. The Federal Reserve may not conduct or... public comments are available from the Board's Web site at www.federalreserve.gov/generalinfo/foia...

  19. 76 FR 18813 - China Changjiang Mining & New Energy Co., Ltd.; Order of Suspension of Trading

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-05

    ... and completeness of information contained in CHJI's public filings with the Commission concerning..., 2010 without the required review of the interim financial statements by an independent public accountant; and (b) the company's independent auditor has resigned, withdrawn its audit opinion issued April...

  20. 13 CFR 107.503 - Licensee's adoption of an approved valuation policy.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... of the quarter. (e) Review of valuations by independent public accountant. (1) For valuations performed as of the end of your fiscal year, your independent public accountant must review your valuation... independent public accountant's report on your audited annual financial statements (SBA Form 468) must include...

  1. Medicare-Eligible Retiree Health Care Fund Audited Financial Statements. Fiscal Year 2011

    DTIC Science & Technology

    2011-11-07

    amortization of premium/discount plus interest receivable) of investment holdings as of September 30, 2011. The Fund receives investment income...intent is to hold investments to maturity unless they are needed to finance claims or otherwise sustain operations. Consequently, there is no...5 Investments

  2. 7 CFR 3052.505 - Audit reporting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... type of report the auditor issued on the financial statements of the auditee (i.e., unqualified opinion... whether any such conditions were material weaknesses; (v) The type of report the auditor issued on... dollar threshold used to distinguish between Type A and Type B programs, as described in § 3052.520(b...

  3. The Universities Grants Commission. Annual Report, 1994-95.

    ERIC Educational Resources Information Center

    Manitoba Universities Grants Commission, Winnipeg.

    This annual report describes the operations of the Manitoba Universities Grants Commission for the fiscal year 1994-95 with an audited balance sheet and statement of operating revenues and expenditures. The Commission advises the government on how much financial assistance should be given universities. It is also responsible for allocating funds…

  4. 7 CFR 4290.503 - RBIC's adoption of an approved valuation policy.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... close of the quarter. (e) Review of valuations by independent public accountant. (1) For valuations performed as of the end of your fiscal year, your independent public accountant must review your valuation... independent public accountant's report on your audited annual financial statements (SBA Form 468) must include...

  5. Western Area Power Administration combined power system financial statements September 30, 1994 and 1993 and management overview and performance measurements

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

    Marwick, P.

    1994-12-31

    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, 1994. The auditors have expressed an unqualified opinion on Western`s 1994 statements. Their reports on Western`s internal control structure and on compliance with laws and regulations are also provided. Western was established in December 1977, and has the responsibility for the Federal electric power marketing and transmission functions in 15 central and western states. Western markets power, as required by existing law, at the lowest possible rates consistent with soundmore » business principles to recover the costs of operation and capital invested in power facilities.« less

  6. United States Marine Corps 2012 Financial Report. Schedule of Budgetary Activity for Fiscal Year 2012 Appropriations

    DTIC Science & Technology

    2012-01-01

    activity schedule for current year appropriations that is also compliant with Generally Accepted Accounting Principles ( GAAP ). The audit of this financial...are not only fighters, but also who can serve as trainers, mentors and advisers. Marine Corps Value to the Nation For a remarkably small investment ...who are interested in and could use the information in the statements to help them make resource allocation and other decisions and hold the entity

  7. Financial Audit: Congressional Award Foundation’s Fiscal Years 2007 and 2006 Financial Statements

    DTIC Science & Technology

    2008-05-01

    accounts and the resulting gain or loss is included in revenue or expense, as appropriate. Donated equipment is recorded at fair value . The...capital lease liability represents the lesser of the net present value of future lease payments or the fair value of the asset acquired. Amortization of...securities and money market funds, which are stated at fair value . F. Classification of Net Assets The net assets of the Foundation are reported as

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

    PubMed

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

    2012-01-01

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

  9. 76 FR 24082 - Assistance to Small Shipyards Grant Program; Catalog of Federal Domestic Assistance Number: 20.814

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-29

    ... States Code, and the Department of Defense and Full-Year Continuing Appropriations Act, 2011, 2011 Public... available) year-end, audited, reviewed or compiled financial statements prepared by a certified public accountant, according to U.S. generally accepted accounting principles, not on an income tax basis. September...

  10. 17 CFR 240.17a-12 - Reports to be made by certain OTC derivatives dealers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... by a certified public accountant. Reports filed pursuant to this paragraph (b) shall be as of the... consolidated statement of financial condition reported on by the certified public accountant. The summary... following requirements: (1) An audit shall be conducted by a certified public accountant who shall be in...

  11. 77 FR 75454 - Self-Regulatory Organizations; Chicago Mercantile Exchange Inc.; Order Approving Proposed Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-20

    ..., make available financial statements audited by independent public accountants to all CDS Clearing... swaps a report of CME Group by independent public accountant regarding its system of internal accounting... Dodd-Frank Wall Street Reform and Consumer Protection Act, Public Law 111-203, 124 Stat.1376 (2010). \\5...

  12. 13 CFR 108.503 - NMVC Company's adoption of an approved valuation policy.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... following the close of the quarter. (e) Review of valuations by independent public accountant. (1) For valuations performed as of the end of your fiscal year, your independent public accountant must review your... independent public accountant's report on your audited annual financial statements (SBA Form 468) must include...

  13. Medicare-Eligible Retiree Health Care Fund Audited Financial Statements. Fiscal Year 2012

    DTIC Science & Technology

    2012-11-07

    1 depicts the par value (plus inflation and interest receivable) of investment holdings as of September 30, 2012. The Fund receives investment ...the effective interest method. The MERHCF’s intent is to hold investments to maturity unless they are needed to finance claims or otherwise sustain...4 Investments

  14. 17 CFR 240.17a-12 - Reports to be made by certain OTC derivatives dealers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... by a certified public accountant. Reports filed pursuant to this paragraph (b) shall be as of the... consolidated statement of financial condition reported on by the certified public accountant. The summary... following requirements: (1) An audit shall be conducted by a certified public accountant who shall be in...

  15. 17 CFR 240.17a-12 - Reports to be made by certain OTC derivatives dealers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... by a certified public accountant. Reports filed pursuant to this paragraph (b) shall be as of the... consolidated statement of financial condition reported on by the certified public accountant. The summary... following requirements: (1) An audit shall be conducted by a certified public accountant who shall be in...

  16. 17 CFR 240.17a-12 - Reports to be made by certain OTC derivatives dealers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... by a certified public accountant. Reports filed pursuant to this paragraph (b) shall be as of the... consolidated statement of financial condition reported on by the certified public accountant. The summary... following requirements: (1) An audit shall be conducted by a certified public accountant who shall be in...

  17. Independent evaluation: insights from public accounting.

    PubMed

    Brown, Abigail B; Klerman, Jacob Alex

    2012-06-01

    Maintaining the independence of contract government program evaluation presents significant contracting challenges. The ideal outcome for an agency is often both the impression of an independent evaluation and a glowing report. In this, independent evaluation is like financial statement audits: firm management wants both a public accounting firm to attest to the fairness of its financial accounts and to be allowed to account for transactions as it sees fit. In both cases, the evaluation or audit is being conducted on behalf of outsiders--the public or shareholders--but is overseen by a party with significant interests at stake in the outcome-the agency being evaluated or executive management of the firm. We review the contracting strategies developed to maintain independence in auditing. We examine evidence on the effectiveness of professionalism, reputation, liability and owner oversight in constraining behavior in auditing. We then establish parallels with contracting for evaluations and apply these insights to changes that might maintain and improve evaluator independence. By analogy with the Sarbanes Oxley Act of 2002 reforms in auditing, we recommend exploring using a reformulated Technical Working Group to encourage more prompt release of more evaluation results and to help insulate evaluators from inappropriate pressure to change their results or analysis approach.

  18. Financial Audit: Congressional Award Foundation’s Fiscal Year 2000 and 1999 Financial Statements

    DTIC Science & Technology

    2001-05-01

    organizations. Assets and services contributed to the Foundation are recorded in the accounting records at fair value as of the date of the...records as contributions revenue amounts received in the form of cash, promises or pledges to give, and the fair value of certain contributed services and...or, as described in note 2A, at fair value at the date of contribution. Fixed assets such as office furniture valued in excess of $500 are

  19. A comparative financial analysis of multi-institutional organizations by ownership type.

    PubMed

    Coyne, J S

    1985-01-01

    Concern about future directions in healthcare exists, with corporate consolidation seen as likely and necessary. To understand this transformation, the author examines the financial growth trends among the nation's leading corporate providers. Investor-owned (IO) and not-for-profit (NFP) firms are compared using audited data on four financial accounts (assets, debt, equity and income) and three financial ratios (liquidity, leverage, and profitability). The author analyzes financial trends from 1978 to 1982 and looks beyond the significant differences in the balance sheet and income statement accounts to a significant similarity in ratio trends between the NFP and the IO firms' financial conditions. The implications of these findings are discussed in terms of future forms of corporate providers.

  20. 17 CFR 210.1-02 - Definitions of terms used in Regulation S-X (17 CFR part 210).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... in this section unless the context otherwise requires. (a)(1) Accountant's report. The term accountant's report, when used in regard to financial statements, means a document in which an independent public or certified public accountant indicates the scope of the audit (or examination) which he has made...

  1. 77 FR 19039 - Jefferies Employees Special Opportunities Partners, LLC, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-29

    ... ended, JESOP's financial statements audited by independent accountants. At the end of each fiscal year... Member at any time during the fiscal year then ended, setting forth such tax information as shall be necessary for the preparation by the Member of his or her federal and state income tax returns, and a report...

  2. 29 CFR 2509.75-9 - Interpretive bulletin relating to guidelines on independence of accountant retained by Employee...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...: (1) During the period of professional engagement to examine the financial statements being reported... defined in section 3(16)(B) of the Act. (2) During the period of professional engagement to examine the... professional employees participating in the audit or located in an office of the firm participating in a...

  3. 29 CFR 2509.75-9 - Interpretive bulletin relating to guidelines on independence of accountant retained by Employee...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...: (1) During the period of professional engagement to examine the financial statements being reported... defined in section 3(16)(B) of the Act. (2) During the period of professional engagement to examine the... professional employees participating in the audit or located in an office of the firm participating in a...

  4. 29 CFR 2509.75-9 - Interpretive bulletin relating to guidelines on independence of accountant retained by Employee...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...: (1) During the period of professional engagement to examine the financial statements being reported... defined in section 3(16)(B) of the Act. (2) During the period of professional engagement to examine the... professional employees participating in the audit or located in an office of the firm participating in a...

  5. Inspector General, DOD, Oversight of the Air Force Audit Agency Audit of the FY 1999 Working Capital Fund Financial Statements

    DTIC Science & Technology

    2000-02-14

    5338M SO «.’A- ^ , S^ KfcS mi &<ur: .VCR In gnat* J» Äm«5w to term» Mxtgnitk» «a* expense ealaiktioMfitrmst «fgxdt fcU omf eha expenses. 31...higher NOR was driven by higher revenue than planned, because customers bought a different mix of fuels than budgeted as a result of the Kosovo...goods sold, which HP man III measures the cost incurred to produce a given quantity and mix of products and services. Net Operating Result the NOR

  6. Naval Petroleum and Oil Shale Reserves Combined Financial Statements September 30, 1994 and 1993 and Management Overview and Supplemental Financial and Management Information

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

    NONE

    1994-12-31

    This report presents the results of the independent certified public accountant`s audit of the Department of Energy`s (Department) Naval Petroleum and Oil Shale Reserves (NPOSR) financial statements as of September 30, 1994. The auditors have expressed an unqualified opinion on the 1994 statements. Their reports on the NPOSR internal control structure and on compliance with laws and regulations, and management letter on addressing needed improvements are also provided. NPOSR consists of petroleum reserves in California and Wyoming, and oil shale reserves in Colorado and Utah. The Government`s interests in NPOSR are managed by the Department through its headquarters office inmore » Washington, D.C. In addition, the Department has site offices in both California and Wyoming that are responsible for contractor oversight functions. Daily operations are conducted under contract by two management and operating contractors. By law, NPOSR was authorized to produce crude oil at the maximum efficient rate for six years. The law allowed production to be extended for three year periods, provided that the President of the United States certified that continued maximum production was in the best interest of the nation. The current three year period ends on April 5, 1997. Additional information about NPOSR is provided in the overview and notes to the financial statements.« less

  7. Performance and Accountability Report

    NASA Technical Reports Server (NTRS)

    2003-01-01

    The NASA Fiscal Year 2002 Performance and Accountability Report is presented. Over the past year, significant changes have been implemented to greatly improve NASA's management while continuing to break new ground in science and technology. Excellent progress has been made in implementing the President's Management Agenda. NASA is leading the government in its implementation of the five government-wide initiatives. NASA received an unqualified audit opinion on FY 2002 financial statements. The vast majority of performance goals have been achieved, furthering each area of NASA's mission. The contents include: 1) NASA Vision and Mission; 2) Management's Discussion and Analysis; 3) Performance; and 4) Financial.

  8. Army General Fund Adjustments Not Adequately Documented or Supported

    DTIC Science & Technology

    2016-07-26

    compilation process. Finding The Office of the Assistant Secretary of the Army (Financial Management & Comptroller) (OASA[FM&C]) and the Defense Finance and...statements were unreliable and lacked an adequate audit trail. Furthermore, DoD and Army managers could not rely on the data in their accounting...systems when making management and resource decisions. Until the Army and DFAS Indianapolis correct these control deficiencies, there is considerable

  9. Predictors of Payer Mix and Financial Performance Among Safety Net Hospitals Prior to the Affordable Care Act.

    PubMed

    Sommers, Benjamin D; Stone, Juliana; Kane, Nancy

    2016-01-01

    The objective of this study was to use audited hospital financial statements to identify predictors of payer mix and financial performance in safety net hospitals prior to the Affordable Care Act. We analyzed the 2010 financial statements of 98 large, urban safety net hospital systems in 34 states, supplemented with data on population demographics, hospital features, and state policies. We used multivariate regression to identify independent predictors of three outcomes: 1) Medicaid-reliant payer mix (hospitals for which at least 25% of hospital days are paid for by Medicaid); 2) safety net revenue-to-cost ratio (Medicaid and Medicare Disproportionate Share Hospital payments and local government transfers, divided by charity care costs and Medicaid payment shortfall); and 3) operating margin. Medicaid-reliant payer mix was positively associated with more inclusive state Medicaid eligibility criteria and more minority patients. More inclusive Medicaid eligibility and higher Medicaid reimbursement rates positively predicted safety net revenue-to-cost ratio. University governance was the strongest positive predictor of operating margin. Safety net hospital financial performance varied considerably. Academic hospitals had higher operating margins, while more generous Medicaid eligibility and reimbursement policies improved hospitals' ability to recoup costs. Institutional and state policies may outweigh patient demographics in the financial health of safety net hospitals. © The Author(s) 2015.

  10. Federal Managers’ Financial Integrity Act: FY 1993 Statement of Assurance

    DTIC Science & Technology

    1993-01-01

    BASED ON YOUR MANAGEMENT REVIEWS AND NOT JUST AUDIT RESULTS, THAT OUR SYSTEMS OF INTERNAL CONTROL AM EFECTIVE IN9 SA.EGUARDING OUR ASSETS AND...coordinating the development and integration of the two processes/programs using the principles of Total Quality Leadership . A prototype was designed...Inventories. Department of the Navy (DON) activities did not screen non-Defense Business Operations Fund (DBOF) ("sponsor") material on receipt, purge

  11. Military Retirement Fund Audited Financial Statements. Fiscal Year 2011

    DTIC Science & Technology

    2011-11-04

    reporting . Improper Payments Information Act of 2002 (Public Law No. 107-300) The MRF public accounts receivable, $49.6 million, consists mostly of improper... reports death payment contingencies that result from DoD’s responsibility to cover retiree benefits not paid by the VA during the month of death. L... Report Documentation Page Form ApprovedOMB No. 0704-0188 Public reporting burden for the collection of information is estimated to average 1 hour

  12. Medicare-Eligible Retiree Health Care Fund Audited Financial Statements. Fiscal Year 2013

    DTIC Science & Technology

    2013-12-09

    litigation or claims and assessments due to events such as medical malpractice ; property or environmental damages; and contract disputes. The MERHCF is a...appropriate TMA functions to the DHA. Any reference in law, rule , regulation, or issuance to TMA will be deemed to be a reference to DHA, unless...P.L. 106-398). TFL functions as a second payer to Medicare, paying out-of- pocket costs for medical services covered under Medicare for beneficiaries

  13. DOD Financial Management: Challenges in Attaining Audit Readiness and Improving Business Processes and Systems

    DTIC Science & Technology

    2012-04-18

    enterprise architecture and transition plan, and improved investment control processes. This statement is primarily based on GAO’s prior work...business system investments , they had not yet performed the key step of validating assessment results. GAO has made prior recommendations to address...be prepared no later than March 1, 1997. See 31 U.S.C. § 3515. 2An agency’s general fund accounts are those accounts in the U.S. Treasury holding

  14. 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...

  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. DOD Financial Management: Significant Efforts Still Needed for Remediating Audit Readiness Deficiencies

    DTIC Science & Technology

    2017-02-01

    19As defined in generally accepted government auditing standards, information technology controls...Financial Improvement and Audit Readiness (FIAR) Plan Status Report, while DOD continues to make progress in addressing information technology ...DOD FINANCIAL MANAGEMENT Significant Efforts Still Needed for Remediating Audit Readiness Deficiencies Report to

  17. The association of debt financing with not-for-profit hospitals' provision of uncompensated care.

    PubMed

    Magnus, Stephen A; Smith, Dean G; Wheeler, John R C

    2004-01-01

    Not-for-profit hospitals undertook unprecedented amounts of debt in the mid to late 1990s. Corporate finance theory and the literature on hospital financing suggest that debt may constrain hospitals' capacity to deliver uncompensated care. Using data from audited financial statements for a sample of hospitals, this article explores whether debt financing is associated with hospitals' provision of uncompensated care, an output central to many hospitals' service missions. Contrary to expectations, our analysis finds that higher debt is associated with higher levels of uncompensated care. However, the results may reflect the unusual economic and stock-market conditions prevailing in the mid 1990s, and they are consistent with the views of hospital financial managers and other practitioners whom we interviewed.

  18. 10 CFR 603.645 - Periodic audits and award-specific audits of for-profit participants.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.645 Periodic audits and award-specific audits of for-profit participants. The...

  19. Revisiting Financial (Accounting) Literacy: A Comparison of Audit Committee Members and Business Students

    ERIC Educational Resources Information Center

    Giacomino, Don E.; Wall, Joseph; Akers, Michael D.

    2009-01-01

    While financial literacy is important for an audit committee in discharging its duties there is no authoritative guidance or definition and limited empirical research as to what constitutes financial literacy of audit committees and business students. Coates et al. conducted a study that examined the financial literacy of corporate board members…

  20. AICPA allows low-cost options for compiled financial statements.

    PubMed

    Reinstein, Alan; Luecke, Randall W

    2002-02-01

    The AICPA Accounting and Review Services Committee's (ARSC) SSARS No. 8, Amendment to Statement on Standards for Accounting and Review Services No. 1, Compilation and Review of Financial Statements, issued in October 2000, allows financial managers to provide plain-paper, compiled financial statements for the exclusive use of management. Such financial statements were disallowed in 1979 when the AICPA issued SSARS No. 1, Compilation and Review of Financial Statements. With the issuance of SSARS No. 8, financial managers can prepare plain-paper, compiled financial statements when third parties are not expected to rely on the financial statements, management acknowledges such restrictions in writing, and management acknowledges its primary responsibility for the adequacy of the financial statements.

  1. 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...

  2. 10 CFR 603.660 - Other audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Other audit requirements. 603.660 Section 603.660 Energy... Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.660 Other audit requirements. If an expenditure-based TIA provides for audits of a for-profit participant by an IPA, the...

  3. Applying new AICPA accounting rules on special reports.

    PubMed

    Reinstein, A; Dery, R J

    1998-04-01

    Two new standards on agreed-upon procedures, issued by the American Institute of Certified Public Accountants, provide healthcare organizations and associated decision makers with new flexibility in acquiring professional accounting services. Effective January 1, 1996, these procedures allow organizations to target the type and volume of services performed by accountants and potentially avoid the time and expense involved in completing a full financial statement audit. As with any other accounting engagement, both the healthcare organization and the accounting firm need to establish what procedures will be conducted, who will be allowed to use the resulting report, and how the procedures will be conducted.

  4. 17 CFR 210.3-17 - Financial statements of natural persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Financial statements of... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES... Financial Statements § 210.3-17 Financial statements of natural persons. (a) In lieu of the financial...

  5. 17 CFR 250.28 - Inconsistent financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Accounts § 250.28 Inconsistent financial statements. Except as otherwise authorized or required by the..., financial statements which are inconsistent with the book accounts of such company or financial statements... prevent the distribution or publication of reasonable condensations or of unaudited financial statements...

  6. 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.

  7. Financial auditing at enterprises for control of projects realized with credit fund-raising

    NASA Astrophysics Data System (ADS)

    Lukmanova, Inessa

    2017-10-01

    The article analyzes methods of conducting financial audit under the construction control of projects implemented with raising credit funds in modern conditions. This work aims to improve the methodological toolkit of construction control when lending projects of the construction of transport infrastructure. The paper considers correlations of various procedures of construction control, financial audit and organizational and technical factors affecting investment and construction projects. The authors presented the logical scheme of the process of lending to legal entities and developed an algorithm of the procedure for conducting a financial audit, allowing to make possible adjustments and the right decision.

  8. Can preventive care activities in general practice be sustained when financial incentives and external audit plus feedback are removed? ACCEPt-able: a cluster randomised controlled trial protocol.

    PubMed

    Hocking, Jane S; Temple-Smith, Meredith; van Driel, Mieke; Law, Matthew; Guy, Rebecca; Bulfone, Liliana; Wood, Anna; Low, Nicola; Donovan, Basil; Fairley, Christopher K; Kaldor, John; Gunn, Jane

    2016-09-13

    Financial incentives and audit plus feedback on performance are two strategies commonly used by governments to motivate general practitioners (GP) to undertake specific healthcare activities. However, in recent years, governments have reduced or removed incentive payments without evidence of the potential impact on GP behaviour and patient outcomes. This trial (known as ACCEPt-able) aims to determine whether preventive care activities in general practice are sustained when financial incentives and/or external audit plus feedback on preventive care activities are removed. The activity investigated is annual chlamydia testing for 16- to 29-year-old adults, a key preventive health strategy within this age group. ACCEPt-able builds on a large cluster randomised controlled trial (RCT) that evaluated a 3-year chlamydia testing intervention in general practice. GPs were provided with a support package to facilitate annual chlamydia testing of all sexually active 16- to 29-year-old patients. This package included financial incentive payments to the GP for each chlamydia test conducted and external audit plus feedback on each GP's chlamydia testing rates. ACCEPt-able is a factorial cluster RCT in which general practices are randomised to one of four groups: (i) removal of audit plus feedback-continue to receive financial incentive payments for each chlamydia test; (ii) removal of financial incentive payments-continue to receive audit plus feedback; (iii) removal of financial incentive payments and audit plus feedback; and (iv) continue financial incentive payments and audit plus feedback. The primary outcome is chlamydia testing rate measured as the proportion of sexually active 16- to 29-year-olds who have a GP consultation within a 12-month period and at least one chlamydia test. This will be the first RCT to examine the impact of removal of financial incentive payments and audit plus feedback on the chlamydia testing behaviour of GPs. This trial is particularly timely and will increase our understanding about the impact of financial incentives and audit plus feedback on GP behaviour when governments are looking for opportunities to control healthcare budgets and maximise clinical outcomes for money spent. The results of this trial will have implications for supporting preventive health measures beyond the content area of chlamydia. The trial has been registered on the Australian and New Zealand Clinical Trials Registry ( ACTRN12614000595617 ).

  9. 17 CFR 230.170 - Prohibition of use of certain financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... financial statements. 230.170 Section 230.170 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... certain financial statements. Financial statements which purport to give effect to the receipt and.... The caption of any such financial statement shall clearly set forth the assumptions upon which such...

  10. 7 CFR 1218.51 - Financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1218.51 Section 1218.51... § 1218.51 Financial statements. (a) As requested by the Secretary, the Council shall prepare and submit financial statements to the Secretary on a periodic basis. Each such financial statement shall include, but...

  11. 77 FR 26824 - Agency Information Collection; Activity Under OMB Review; Submission of Audit Reports-Part 248

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-07

    ... RITA 2008-0002] Agency Information Collection; Activity Under OMB Review; Submission of Audit Reports.... SUPPLEMENTARY INFORMATION: OMB Approval No. 2138-0004. Title: Submission of Audit Reports--Part 248. Form No... having an annual audit must file a statement that no such audit has been performed. In lieu of the audit...

  12. 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...

  13. Understanding Financial Statements. Financial Matters. Board Basics.

    ERIC Educational Resources Information Center

    McCarthy, John H.; Turner, Robert M.

    1998-01-01

    This booklet for trustees of higher education institutions offers guidelines to help trustees understand the institution's financial statements. Individual sections describe the three major financial statements and cover topics such as: (1) standards of the Financial Accounting Standards Board; (2) the "statement of financial position,"…

  14. From Board to Bedside: How the Application of Financial Structures to Safety and Quality Can Drive Accountability in a Large Health Care System.

    PubMed

    Austin, J Matthew; Demski, Renee; Callender, Tiffany; Lee, K H Ken; Hoffman, Ann; Allen, Lisa; Radke, Deborah A; Kim, Yungjin; Werthman, Ronald J; Peterson, Ronald R; Pronovost, Peter J

    2017-04-01

    As the health care system in the United States places greater emphasis on the public reporting of quality and safety data and its use to determine payment, provider organizations must implement structures that ensure discipline and rigor regarding these data. An academic health system, as part of a performance management system, applied four key components of a financial reporting structure to support the goal of top-to-bottom accountability for improving quality and safety. The four components implemented by Johns Hopkins Medicine were governance, accountability, reporting of consolidated quality performance statements, and auditing. Governance is provided by the health system's Patient Safety and Quality Board Committee, which reviews goals and strategy for patient safety and quality, reviews quarterly performance for each entity, and holds organizational leaders accountable for performance. An accountability plan includes escalating levels of review corresponding to the number of months an entity misses the defined performance target for a measure. A consolidated quality statement helps inform the Patient Safety and Quality Board Committee and leadership on key quality and safety issues. An audit evaluates the efficiency and effectiveness of processes for data collection, validation, and storage, as to ensure the accuracy and completeness of quality measure reporting. If hospitals and health systems truly want to prioritize improvements in safety and quality, they will need to create a performance management system that ensures data validity and supports performance accountability. Without valid data, it is difficult to know whether a performance gap is due to data quality or clinical quality. Copyright © 2017 The Joint Commission. Published by Elsevier Inc. All rights reserved.

  15. 17 CFR 210.3-13 - Filing of other financial statements in certain cases.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933... Financial Statements § 210.3-13 Filing of other financial statements in certain cases. The Commission may... investors, permit the omission of one or more of the financial statements herein required or the filing in...

  16. 17 CFR 210.4-03 - Inapplicable captions and omission of unrequired or inapplicable financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... omission of unrequired or inapplicable financial statements. 210.4-03 Section 210.4-03 Commodity and... unrequired or inapplicable financial statements. (a) No caption should be shown in any financial statement as to which the items and conditions are not present. (b) Financial statements not required or...

  17. 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…

  18. In Need of Review? The Audit Commission's Report on Statutory Assessment and Statements of Special Educational Needs.

    ERIC Educational Resources Information Center

    Pinney, Anne

    2002-01-01

    This article summarizes findings presented in a report by the Audit Commission on the provision for children with disabilities. It discusses widespread dissatisfaction with student assessment, development of statements, resource allocation to support children with special educational needs, and procedures to ensure services are effective.…

  19. 17 CFR 210.3A-02 - Consolidated financial statements of the registrant and its subsidiaries.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 1975 Consolidated and Combined Financial Statements § 210.3A-02 Consolidated financial statements of... consolidated financial statements principles of inclusion or exclusion which will clearly exhibit the financial... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Consolidated financial...

  20. 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...

  1. 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...

  2. 42 CFR 137.22 - May the Secretary consider uncorrected significant and material audit exceptions identified...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... and material audit exceptions identified regarding centralized financial and administrative functions... Tribes for Participation in Self-Governance Planning Phase § 137.22 May the Secretary consider uncorrected significant and material audit exceptions identified regarding centralized financial and...

  3. Defense Finance and Accounting Service Work on the Navy Defense Business Operations Fund FY 1995 Financial Statements

    DTIC Science & Technology

    1996-11-22

    consolidation of financial statements , and for an automated process to transfer financial statement data from the Central Data Base to a... consolidation of financial statements . The Deputy Chief Financial Officer also indicated that the DFAS Cleveland Center approved a system change request...ently is developing Standard Operating Procedures to ensure consistency and standardization in the adjustment and consolidation of financial statements .

  4. 42 CFR 460.208 - Financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Financial statements. 460.208 Section 460.208... ELDERLY (PACE) Data Collection, Record Maintenance, and Reporting § 460.208 Financial statements. (a... must submit a certified financial statement that includes appropriate footnotes. (2) The financial...

  5. Your Audit and Financial Controls.

    ERIC Educational Resources Information Center

    Hatch, Mary B.; And Others

    Audits should be performed on school accounting systems because they are required by law and they provide independent reviews of school financial procedures and suggestions for improvement. A licensed certified public accountant, public accountant, or an accountant who has met the Continuation of Education requirement should perform the audit.…

  6. 7 CFR 1773.9 - Disclosure of fraud, illegal acts, and other noncompliance.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., the auditor must design the audit to provide reasonable assurance of detecting fraud that is material... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit... statements, auditors should apply audit procedures specifically directed to ascertaining whether an illegal...

  7. Recommended Procedures for the Internal Financial Auditing of University Libraries.

    ERIC Educational Resources Information Center

    Kurth, William H.; Zubatsky, David S.

    This study develops a generalized procedure for the internal financial auditing of university libraries. It identifies critical internal control points in library operations, and develops questions to measure and evaluate fiscal operations effectiveness. Auditing data and advice were gathered from a survey of 87 members of the Association of…

  8. 7 CFR 1230.115 - Submission of annual financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Submission of annual financial statements. 1230.115... Submission of annual financial statements. State Pork Producer Associations, as defined in § 1230.25, that... financial statements prepared by State association staff members or individuals who prepare annual financial...

  9. 17 CFR 210.3A-02 - Consolidated financial statements of the registrant and its subsidiaries.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Consolidated financial... Exchanges SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS... 1975 Consolidated and Combined Financial Statements § 210.3A-02 Consolidated financial statements of...

  10. Measuring financial performance: an overview of financial statements.

    PubMed

    Dalsted, N L

    1995-07-01

    Financial management has emerged as a critical component in the long-term viability of today's ranches and farms. Proper and timely financial reporting and analysis of financial statements are valuable tools that agricultural producers can use to monitor, coordinate, and plan their operational production and marketing schemes and strategies. A side note to preparation of financial statements. With the concerns over lender liability issues associated with statements either assisted with or prepared by a lending officer, agricultural producers will be responsible for preparing their own statements. The lending institutions may prepare their own statements in their assessment of the financial condition of a business and or individual, but, ultimately, the responsibility of financial statements is the borrower's. Some of the material presented in this article provides important input for use in such analytical programs as the National Cattlemen's Association, Integrated Resource Committees, and Standard Performance Analysis (SPA). SPA techniques and associated software have been or currently are under development for cow-calf, stocker, seedstock, and sheep enterprises. Critical to the analysis is having complete and correct financial statements. These analytical programs build on the financial statements. These analytical programs build on the financial statements as recommended by the FFSTF. Proper financial reporting is critical not only to a SPA assessment but also to the overall financial management of today's farms and ranches. Recognizing the importance of financial management in production agriculture is not enough, taking a proactive stance in one's financial plan is paramount to success. Failure to do so will only enhance the exit rates of producers from production agriculture.

  11. 17 CFR 210.3A-03 - Statement as to principles of consolidation or combination followed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Consolidated and Combined Financial Statements § 210.3A-03 Statement as to principles of consolidation or... of (1) subsidiaries in consolidated or combined financial statements and (2) companies in consolidated or combined financial statements, shall be stated in the notes to the respective financial...

  12. Pilot of the Modern Army Record-Keeping System (MARKS) at 5th Battalion, 73rd Armored Regiment, 194th Armored Brigade, Fort Knox, Kentucky

    DTIC Science & Technology

    1984-08-01

    statements. G. Monthly bank account reconciliations. h. Statements of operations and net worth. i. Reports of audit . j. Cash property and recon- ciliation...that a formal audit is unnecessary, the installation commander will insure that the records are destroyed on completion of the examination or...32 Clothing and Tex- (not normally used in 5/73) tile Materiel 34 Standardizaion (not normally used in 5/73) 36 Audit (not normally used in 5/73) 37

  13. 17 CFR 210.3-20 - Currency for financial statements of foreign private issuers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... in the issuer's consolidated financial statements and not located in a hyperinflationary environment..., Oct. 5, 1999] Consolidated and Combined Financial Statements ... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES...

  14. 28 CFR 58.12 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... “audited financial statements” means financial reports audited by independent certified public accountants... Certified Public Accountants; (10) The term “certificate” means the certificate identified in 11 U.S.C. 521... all methods by which the client can develop a plan to respond to the financial problems without...

  15. 28 CFR 58.12 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... “audited financial statements” means financial reports audited by independent certified public accountants... Certified Public Accountants; (10) The term “certificate” means the certificate identified in 11 U.S.C. 521... all methods by which the client can develop a plan to respond to the financial problems without...

  16. The More Things Change the More They Stay the Same? A Response to the Audit Commission's Report on Statutory Assessment and Statements of Special Education Needs.

    ERIC Educational Resources Information Center

    Florian, Lani

    2002-01-01

    This article addresses issues raised by the British Audit Commission's report on statutory assessment and Statements of Special Educational Needs (SEN). Questions are raised concerning ideas of "special educational needs,""areas of need," and "categories of handicap"; fair distribution of SEN funding; relationships…

  17. 7 CFR 4280.140 - Financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 4280.140 Section 4280.140... Efficiency Improvements Program Section B. Guaranteed Loans § 4280.140 Financial statements. (a) The... financial statements, at its sole discretion when the Agency is concerned about the applicant's credit risk. ...

  18. 75 FR 21019 - Notice of Proposed Information Collection: Comment Request; Financial Statement of Corporate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-22

    ... Information Collection: Comment Request; Financial Statement of Corporate Application for Cooperative Housing... information: Title of Proposal: Financial Statement of Corporate Application for Cooperative Housing Mortgage... use: The information collected on the ``Financial Statement of Corporate Application for Cooperative...

  19. Accounting Support for Preparation of Joint Chiefs of Staff Financial Statements

    DTIC Science & Technology

    1996-03-12

    consolidated financial statements for FY 1996 and each succeeding year. The consolidated DoD financial statements for FY 1996 will include the financial statements for the Joint Chiefs of Staff (JCS). For FY 1994, the JCS received $524 million in appropriated

  20. 12 CFR 630.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Act of 1971, as amended (Act). (b) Combined financial statements means financial statements prepared... includes financial data of the bank's consolidated subsidiaries. (c) Disclosure entity means any Farm... means a report that presents the Systemwide combined financial statements, supplemental financial...

  1. 17 CFR 210.3-12 - Age of financial statements at effective date of registration statement or at mailing date of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Age of financial statements at... FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY... POLICY AND CONSERVATION ACT OF 1975 General Instructions As to Financial Statements § 210.3-12 Age of...

  2. 17 CFR 210.8-03 - Interim financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (§ 249.308(a) of this chapter) must be reviewed by an independent public accountant using professional... interim financial statements have been reviewed by an independent public accountant, a report of the accountant on the review must be filed with the interim financial statements. Interim financial statements...

  3. 17 CFR 210.8-02 - Annual financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Annual financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...

  4. Internal Controls and Compliance with Laws and Regulations for the Defense Business Operations Fund Consolidated Financial Statements for FY 1996

    DTIC Science & Technology

    1997-06-26

    business areas such as Supply Management, Depot Maintenance, and Transportation. The Defense Business Operations Fund Consolidated Financial Statements for... Consolidated Financial Statements were presented fairly in accordance with Office of Management and Budget Bulletin No. 94-01, "Form and Content of...Agency Financial Statements," November 16, 1993. In addition, we determined whether controls were adequate to ensure that the consolidated financial statements were

  5. 17 CFR 210.3-09 - Separate financial statements of subsidiaries not consolidated and 50 percent or less owned persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... financial statements of subsidiaries not consolidated and 50 percent or less owned persons. (a) If any of... consolidated financial statements required by §§ 210.3-01 and 3-02. However, these separate financial... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Separate financial statements...

  6. 17 CFR 210.8-08 - Age of financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Age of financial statements... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Article 8 Financial Statements of...

  7. 17 CFR 230.417 - Date of financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Date of financial statements... RULES AND REGULATIONS, SECURITIES ACT OF 1933 General Requirements § 230.417 Date of financial statements. Whenever financial statements of any person are required to be furnished as of a date within a...

  8. Consolidation Process for FY 1997 Financial Statements for Other Defense Organizations.

    DTIC Science & Technology

    1998-10-06

    requires DoD and other Government agencies to prepare consolidated financial statements for FY 1996 and each succeeding year. The DoD Consolidated ... Financial Statements for FY 1997 include financial statements for a reporting entity entitled "Other Defense Organizations." This entity represents a

  9. 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.

  10. A Hybrid Approach of Stepwise Regression, Logistic Regression, Support Vector Machine, and Decision Tree for Forecasting Fraudulent Financial Statements

    PubMed Central

    Goo, Yeong-Jia James; Shen, Zone-De

    2014-01-01

    As the fraudulent financial statement of an enterprise is increasingly serious with each passing day, establishing a valid forecasting fraudulent financial statement model of an enterprise has become an important question for academic research and financial practice. After screening the important variables using the stepwise regression, the study also matches the logistic regression, support vector machine, and decision tree to construct the classification models to make a comparison. The study adopts financial and nonfinancial variables to assist in establishment of the forecasting fraudulent financial statement model. Research objects are the companies to which the fraudulent and nonfraudulent financial statement happened between years 1998 to 2012. The findings are that financial and nonfinancial information are effectively used to distinguish the fraudulent financial statement, and decision tree C5.0 has the best classification effect 85.71%. PMID:25302338

  11. A hybrid approach of stepwise regression, logistic regression, support vector machine, and decision tree for forecasting fraudulent financial statements.

    PubMed

    Chen, Suduan; Goo, Yeong-Jia James; Shen, Zone-De

    2014-01-01

    As the fraudulent financial statement of an enterprise is increasingly serious with each passing day, establishing a valid forecasting fraudulent financial statement model of an enterprise has become an important question for academic research and financial practice. After screening the important variables using the stepwise regression, the study also matches the logistic regression, support vector machine, and decision tree to construct the classification models to make a comparison. The study adopts financial and nonfinancial variables to assist in establishment of the forecasting fraudulent financial statement model. Research objects are the companies to which the fraudulent and nonfraudulent financial statement happened between years 1998 to 2012. The findings are that financial and nonfinancial information are effectively used to distinguish the fraudulent financial statement, and decision tree C5.0 has the best classification effect 85.71%.

  12. 13 CFR 108.1220 - Requirement for NMVC Company to file financial statements at the time of request for a draw.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... file financial statements at the time of request for a draw. 108.1220 Section 108.1220 Business Credit... Nmvc Company § 108.1220 Requirement for NMVC Company to file financial statements at the time of... financial statement on Form 468 (Short Form); and (2) File a statement of no material adverse change in your...

  13. Be Vigilant on Financial Statements.

    ERIC Educational Resources Information Center

    Freed, DeBow

    2002-01-01

    Highlights areas on university's financial statements that warrant careful review by trustees and suggests ways they can check to see whether an institution's financial statements are clear and valid indicators of its financial status. (EV)

  14. 10 CFR 603.640 - Audits of for-profit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.640... be performed, addressed in § 603.655; and (d) Other matters described in § 603.660, such as audit...

  15. 10 CFR 603.660 - Other audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.660 Other audit... working papers until the matter is resolved and final action taken). (g) Who will have access to the IPA's...

  16. 10 CFR 603.640 - Audits of for-profit participants.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.640... be performed, addressed in § 603.655; and (d) Other matters described in § 603.660, such as audit...

  17. 10 CFR 603.655 - Frequency of periodic audits of for-profit participants.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.655 Frequency of periodic audits of for-profit participants. If an expenditure-based...

  18. DOD Financial Management: Greater Visibility Needed to Better Assess Audit Readiness for Property, Plant, and Equipment

    DTIC Science & Technology

    2016-05-01

    with U.S. generally accepted accounting principles and establish and maintain effective internal control over financial reporting and compliance with... Accountability Office Highlights of GAO-16-383, a report to congressional committees May 2016 DOD FINANCIAL MANAGEMENT Greater Visibility... Accounting Standards Advisory Board FIAR Financial Improvement and Audit Readiness IUS internal-use software NDAA National Defense Authorization Act

  19. Financial Management: Education's Financial Management Problems Persist. Testimony before the Task Force on Education, Committee on the Budget, House of Representatives.

    ERIC Educational Resources Information Center

    Jarmon, Gloria L.; Engel, Gary T.

    This document discusses the Department of Education's (DOE) fiscal year 1999 financial audit results; the relationship between the audit findings and the potential for waste, fraud, and abuse; and the results of the General Accounting Office's (GAO) review of the DOE's grantback account. The DOE's financial activity is important to the federal…

  20. 12 CFR 563c.1 - Form and content of financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... ACCOUNTING REQUIREMENTS Form and Content of Financial Statements § 563c.1 Form and content of financial... statements shall: (1) Be prepared and presented in accordance with generally accepted accounting principles... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563c...

  1. 17 CFR 210.2-04 - Examination of financial statements of persons other than the registrant.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... Qualifications and Reports of Accountants § 210.2-04 Examination of financial statements of persons other than the registrant. If a registrant is required to file financial statements of any other person, such...

  2. Internal Controls and Compliance with Laws and Regulations for the FY 1997 Financial Statements of Other Defense Organizations

    DTIC Science & Technology

    1998-07-13

    requires DoD and other Government agencies to prepare consolidated financial statements for FY 1996 and each succeeding year. The DoD Consolidated ... Financial Statements for FY 1997 include financial statements for a reporting entity entitled Other Defense Organizations. This entity represents a

  3. 17 CFR 210.3-20 - Currency for financial statements of foreign private issuers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Currency for financial statements of foreign private issuers. 210.3-20 Section 210.3-20 Commodity and Securities Exchanges... General Instructions As to Financial Statements § 210.3-20 Currency for financial statements of foreign...

  4. 17 CFR 210.3-17 - Financial statements of natural persons.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... natural persons. 210.3-17 Section 210.3-17 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... Financial Statements § 210.3-17 Financial statements of natural persons. (a) In lieu of the financial statements otherwise required, a natural person may file an unaudited balance sheet as of a date within 90...

  5. 76 FR 42126 - Sunshine Act Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ... Committee. Audit Division Recommendation Memorandum on John Edwards for President. Proposed Final Audit Report on the Georgia Federal Elections Committee. Proposed Policy Statement Extending a Pilot Program...

  6. 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

  7. 13 CFR 107.1220 - Requirement for Licensee to file quarterly financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... quarterly financial statements. 107.1220 Section 107.1220 Business Credit and Assistance SMALL BUSINESS... financial statements. As long as any part of SBA's Leverage commitment is outstanding, you must give SBA a Financial Statement on SBA Form 468 (Short Form) as of the close of each quarter of your fiscal year (other...

  8. 12 CFR 563d.210 - Form and content of financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Form and content of financial statements. 563d... SECURITIES OF SAVINGS ASSOCIATIONS Regulations § 563d.210 Form and content of financial statements. The financial statements required to be contained in filings with the Office under the Act are as set out in the...

  9. 46 CFR 272.42 - Audit requirements and procedures.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... procedures. (a) Required audit. In connection with the audit of the Operator's subsidizable expenses, the... of audit results. Upon completion of the audit by the Office of Inspector General, the MARAD Office of Financial Approvals shall notify the Operator of the audit results, including any items disallowed...

  10. Financial Health Indicators: An Analysis Of Financial Statement Information To Determine The Financial Health Of DOD Contractors

    DTIC Science & Technology

    2016-12-01

    STATEMENT INFORMATION TO DETERMINE THE FINANCIAL HEALTH OF DOD CONTRACTORS December 2016 By: Timothy J. Grant Tony L. Ingram Darnell D...AND SUBTITLE FINANCIAL HEALTH INDICATORS: AN ANALYSIS OF FINANCIAL STATEMENT INFORMATION TO DETERMINE THE FINANCIAL HEALTH OF DOD CONTRACTORS 5...government contracting officers must be able to determine the financial health of prospective contractors . In fact, according to the Federal Acquisition

  11. 10 CFR 603.645 - Periodic audits and award-specific audits of for-profit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... amounts or adjusts performance outcomes. The periodic audit provides some assurance that the reported... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audits and award-specific audits of for-profit... Financial Matters § 603.645 Periodic audits and award-specific audits of for-profit participants. The...

  12. Financial Management at the Department of Defense Education Activity.

    DTIC Science & Technology

    1997-04-17

    The Chief Financial Officers Act (Public Law 103-356) requires DoD to provide consolidated financial statements for FY 1996 to the Office of...Management and Budget. DoD consolidated financial statements will include the financial statements for DoDEA. An adequate system of funds control is a

  13. Reading and understanding financial statements.

    PubMed

    White, Joseph P

    2005-01-01

    Feeling comfortable reading and understanding financial statements is critical to the success of healthcare executives and physicians involved in management. Businesses use three primary financial statements: a balance sheet represents the equation, Assets = Liabilities + Equity; an income statement represents the equation, Revenues - Expenses = Net Income; a statement of cash flows reports all sources and uses of cash during the represented period. The balance sheet expresses financial indicators at one particular moment in time, whereas the income statement and the statement of cash flows show activity that occurred over a stretch of time. Additional information is disclosed in attached footnotes and other supplementary materials. There are two ways to prepare financial statements. Cash-basis accounting recognizes revenue when it is received and expenses when they are paid. Accrual-basis accounting recognizes revenue when it is earned and expenses when they are incurred. Although cash-basis is acceptable, periodically using the accrual method reveals important information about receivables and liabilities that could otherwise remain hidden. Become more engaged with your financial statements by spending time reading them, tracking key performance indicators, and asking accountants and financial advisors questions. This will help you better understand your business and build a successful future.

  14. 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.…

  15. 17 CFR 210.10-01 - Interim financial statements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... financial statements, such as a statement of significant accounting policies and practices, details of..., significant changes since the end of the most recently completed fiscal year in such items as: accounting... degree as allowed in this paragraph) and disclosures required by Statement of Financial Accounting...

  16. 30 CFR 705.4 - Responsibility.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... file statements pursuant to § 705.11; (2) Promptly review the statement of employment and financial... Regulatory Authority that the State has completed the review of the statement, that prohibited financial... operations; (2) File a fully completed statement of employment and financial interest 120 days after these...

  17. Environmental Auditing Policy Statement

    EPA Pesticide Factsheets

    EPA's policy on the use of environmental auditing by regulated entities to help achieve and maintain compliance with environmental laws and regulations, as well as to help identify and correct unregulated environmental hazards.

  18. 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...

  19. 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

  20. 78 FR 48871 - Proposed Agency Information Collection Activities; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-12

    ..., including the proposed reporting form and instructions, supporting statement, and other documentation will... the Following Report Report title: Financial Statements for Holding Companies.\\1\\ \\1\\ This family of... Only Financial Statements for Large Bank Holding Companies (FR Y-9LP), the Financial Statements for...

  1. 76 FR 16461 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-23

    ... Regulation S-X focus on the form and content of, and requirements for, financial statements filed with... financial statements to make informed investment and voting decisions. The potential respondents include all... statements when those financial statements are required to be filed by other rules and forms under the...

  2. 49 CFR 260.31 - Execution and filing of the application.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...; that he or she has examined the financial statements and supporting schedules included in this... attached to such statements, those financial statements and supporting schedules represent a true and complete statement of the financial position of the Applicant and that there are no undisclosed assets...

  3. 78 FR 26651 - Notice of Proposed Information Collection; Comment Request: Financial Statement of Corporate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-07

    ... Information Collection; Comment Request: Financial Statement of Corporate Application for Cooperative Housing... ``Financial Statement of Corporate Application for Cooperative Housing Mortgage'' form provides HUD with... submission of responses. This Notice also lists the following information: Title of Proposal: Financial...

  4. 76 FR 27381 - Agency Information Collection (Financial Statement) Activity Under OMB Review

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-11

    ... (Financial Statement) Activity Under OMB Review AGENCY: Veterans Benefits Administration, Department of... . Please refer to ``OMB Control No. 2900-0047.'' SUPPLEMENTARY INFORMATION: Title: Financial Statement, VA.../assumers meet the creditworthiness requirements. The data is also used to determine a borrower's financial...

  5. 76 FR 8848 - Proposed Information Collection (Financial Statement); Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-15

    ... (Financial Statement); Comment Request AGENCY: Veterans Benefits Administration, Department of Veterans... use of other forms of information technology. Title: Financial Statement, VA Form 26-6807. OMB Control... creditworthiness requirements. The data is also used to determine a borrower's financial condition in connection...

  6. 31 CFR 149.2 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... asset, or group of assets, was sold or otherwise disposed of in an orderly transaction. Most recent financial statement available. (1) The term “most recent financial statement available” means a covered financial company's— (i) Most recent financial statement filed with the Securities and Exchange Commission...

  7. 31 CFR 149.2 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... asset, or group of assets, was sold or otherwise disposed of in an orderly transaction. Most recent financial statement available. (1) The term “most recent financial statement available” means a covered financial company's— (i) Most recent financial statement filed with the Securities and Exchange Commission...

  8. 43 CFR 12.66 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... COST PRINCIPLES FOR ASSISTANCE PROGRAMS Uniform Administrative Requirements for Grants and Cooperative... generally accepted government auditing standards covering financial audits. (b) Subgrantees. State or local...

  9. 12 CFR 704.15 - Audit and reporting requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... accordance with generally accepted accounting principles (GAAP), which must be audited by an independent... report signatures. The chief executive officer and either the chief accounting officer or chief financial... financial reporting. Notwithstanding the requirements set forth in applicable professional standards, the...

  10. 12 CFR 704.15 - Audit and reporting requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... accordance with generally accepted accounting principles (GAAP), which must be audited by an independent... report signatures. The chief executive officer and either the chief accounting officer or chief financial... financial reporting. Notwithstanding the requirements set forth in applicable professional standards, the...

  11. 12 CFR 704.15 - Audit and reporting requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... accordance with generally accepted accounting principles (GAAP), which must be audited by an independent... report signatures. The chief executive officer and either the chief accounting officer or chief financial... financial reporting. Notwithstanding the requirements set forth in applicable professional standards, the...

  12. 40 CFR 790.99 - Statement of financial responsibility.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 31 2010-07-01 2010-07-01 true Statement of financial responsibility... From Test Rules § 790.99 Statement of financial responsibility. Each applicant for an exemption shall submit the following sworn statement with his or her application: I understand that if this application...

  13. 7 CFR 4279.2 - Definitions and abbreviations.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... from a series of financial statements of a business over a period of time. Financial statement analysis... appreciation. The difference between the current net book value recorded on the financial statements (original... financial accounting records located in St. Louis, Missouri. High-impact business. A business that offers...

  14. 7 CFR 4279.2 - Definitions and abbreviations.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... from a series of financial statements of a business over a period of time. Financial statement analysis... appreciation. The difference between the current net book value recorded on the financial statements (original... financial accounting records located in St. Louis, Missouri. High-impact business. A business that offers...

  15. 75 FR 20810 - Proposed Information Collection; Comment Request; Statement of Financial Interests, Regional...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-21

    ... Collection; Comment Request; Statement of Financial Interests, Regional Fishery Management Councils AGENCY... must provide an update of their statements at any time any such financial interest is acquired, or... financial interest in any Council fishery. These interests include harvesting, processing, lobbying...

  16. 17 CFR 229.301 - (Item 301) Selected financial data.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... subsidiaries consolidated. 4. If interim period financial statements are included, or are required to be... issuer shall disclose also the following information in all filings containing financial statements: A.... currency of the foreign currency in which the financial statements are denominated; B. A history of...

  17. 7 CFR 4290.1220 - Requirement for RBIC to file financial statements at the time of request for a draw.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Requirement for RBIC to file financial statements at... financial statements at the time of request for a draw. (a) If you submit a request for a draw against your... (Short Form), you must: (1) Give the Secretary a financial statement on Form 468 (Short Form), and (2...

  18. 77 FR 60333 - Verification of Statements of Account Submitted by Cable Operators and Satellite Carriers

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-03

    ... regulation that will allow copyright owners to audit the Statements of Account and royalty fees that cable... Proposed Rulemaking concerning the verification of Statements of Account and royalty payments that are... NCTA's members file Statements of Account with and pay royalties to the Copyright Office under the...

  19. 32 CFR 37.640 - Must I include a provision for audits of for-profit participants?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.640 Must I include a provision... any periodic audits are to be performed, addressed in § 37.655. (d) Other matters described in § 37...

  20. 32 CFR 37.640 - Must I include a provision for audits of for-profit participants?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.640 Must I include a provision... any periodic audits are to be performed, addressed in § 37.655. (d) Other matters described in § 37...

  1. 10 CFR 603.665 - Periodic audits of nonprofit participants.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audits of nonprofit participants. 603.665 Section 603.665 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters...

  2. 10 CFR 603.665 - Periodic audits of nonprofit participants.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 4 2011-01-01 2011-01-01 false Periodic audits of nonprofit participants. 603.665 Section 603.665 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters...

  3. 75 FR 45145 - Notice of Submission of Proposed Information Collection to OMB Financial Statement of Corporate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-02

    ... Proposed Information Collection to OMB Financial Statement of Corporate Applicant for Cooperative Housing.... This notice also lists the following information: Title of Proposal: Financial Statement of Corporate... which HUD determines the cooperative member and group capacity to meet the financial requirements of a...

  4. 17 CFR 210.8-08 - Age of financial statements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Age of financial statements. 210.8-08 Section 210.8-08 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION FORM... Smaller Reporting Companies § 210.8-08 Age of financial statements. At the date of filing, financial...

  5. 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...

  6. 78 FR 61448 - Proposed Collection; Comment Request for Forms 1120-L and SCHM-3

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-03

    ... statements and reconciles financial statement net income (loss) for the corporation (or consolidated financial statement group, if applicable), to net income (loss) of the corporation for U.S. taxable income purposes. Schedule M-3, Parts II and III, reconcile financial statement net income (loss) for the U.S...

  7. Department of Defense Annual Statement of Assurance, Volume II for Fiscal Year 1996.

    DTIC Science & Technology

    1996-12-01

    FY 1996. US Army Audit Agency (USAAA) conducted a multilocation audit of contract security requirements at the request of the US Army Contracting...corrective action(s) are certified by the responsible components upon completion and reviewed through on-site verification, subsequent audit . inspection...requirement for processing Navy pricing inquiries received by DLA inventory control points. 9/97 Verification: Subsequent on-site verification. audit

  8. 10 CFR 603.670 - Flow down audit requirements to subrecipients.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 10 Energy 4 2011-01-01 2011-01-01 false Flow down audit requirements to subrecipients. 603.670 Section 603.670 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters...

  9. 10 CFR 603.670 - Flow down audit requirements to subrecipients.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Flow down audit requirements to subrecipients. 603.670 Section 603.670 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters...

  10. 76 FR 20336 - Defense Audit Advisory Committee (DAAC)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-12

    ... DEPARTMENT OF DEFENSE Office of the Secretary Defense Audit Advisory Committee (DAAC) AGENCY... following Federal advisory committee meeting of the Defense Audit Advisory Committee will be held. DATES... management to include financial reporting processes, systems of internal controls, audit processes, and...

  11. Quality of care and investment in property, plant, and equipment in hospitals.

    PubMed

    Levitt, S W

    1994-02-01

    This study explores the relationship between quality of care and investment in property, plant, and equipment (PPE) in hospitals. Hospitals' investment in PPE was derived from audited financial statements for the fiscal years 1984-1989. Peer Review Organization (PRO) Generic Quality Screen (GQS) reviews and confirmed failures between April 1989 and September 1990 were obtained from the Massachusetts PRO. Weighted least squares regression models used PRO GQS confirmed failure rates as the dependent variable, and investment in PPE as the key explanatory variable. Investment in PPE was standardized, summed by the hospital over the six years, and divided by the hospital's average number of beds in that period. The number of PRO reviewed cases with one or more GQS confirmed failures was divided by the total number of cases reviewed to create confirmed failure rates. Investment in PPE in Massachusetts hospitals is correlated with GQS confirmed failure rates. A financial variable, investment in PPE, predicts certain dimensions of quality of care in hospitals.

  12. 17 CFR 210.3-10 - Financial statements of guarantors and issuers of guaranteed securities registered or being...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... than U.S. Generally Accepted Accounting Principles or International Financial Reporting Standards as... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Financial statements of... FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, PUBLIC UTILITY...

  13. 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

  14. 12 CFR 208.36 - Reporting requirements for State member banks subject to the Securities Exchange Act of 1934.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... recent fiscal year, and no foreign offices, may elect to substitute for the financial statements required... qualifying for and electing to file financial statements from its quarterly report of condition pursuant to... statement or schedule, only the particular financial statement or schedule need be included. All copies of...

  15. 17 CFR 210.2-05 - Examination of financial statements by more than one accountant.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... statements by more than one accountant. 210.2-05 Section 210.2-05 Commodity and Securities Exchanges... Qualifications and Reports of Accountants § 210.2-05 Examination of financial statements by more than one accountant. If, with respect to the examination of the financial statements, part of the examination is made...

  16. 17 CFR 210.2-05 - Examination of financial statements by more than one accountant.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... statements by more than one accountant. 210.2-05 Section 210.2-05 Commodity and Securities Exchanges... Qualifications and Reports of Accountants § 210.2-05 Examination of financial statements by more than one accountant. If, with respect to the examination of the financial statements, part of the examination is made...

  17. 75 FR 61143 - Financial Management and Assurance; Government Auditing Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-04

    ... GOVERNMENT ACCOUNTABILITY OFFICE Financial Management and Assurance; Government Auditing Standards Correction In notice document 2010-23374 beginning on page 57274 in the issue of Monday, September 20, 2010 make the following corrections: 1. On page 57275, in the first column, under the ADDRESSES section, in...

  18. 78 FR 69175 - Proposed Information Collection (Financial Statement); Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-18

    ... DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900-0047] Proposed Information Collection (Financial Statement); Comment Request AGENCY: Veterans Benefits Administration, Department of Veterans... use of other forms of information technology. Title: Financial Statement, VA Form 26-6807. OMB Control...

  19. A Self-Instructional Course in Student Financial Aid Administration. Module 17--Evaluation of Student Aid Management: Self-Evaluation, Audit, and Program Review. Second Edition.

    ERIC Educational Resources Information Center

    Washington Consulting Group, Inc., Washington, DC.

    The 17th module in the 17-module self-instructional course on student financial aid administration discusses the evaluation of student aid management in terms of self-evaluation, audit, and program review. The full course offers a systematic introduction to the management of federal financial aid programs authorized by Title IV of the Higher…

  20. Radiology applications of financial accounting.

    PubMed

    Leibenhaut, Mark H

    2005-03-01

    A basic knowledge of financial accounting can help radiologists analyze business opportunities and examine the potential impacts of new technology or predict the adverse consequences of new competitors entering their service area. The income statement, balance sheet, and cash flow statement are the three basic financial statements that document the current financial position of the radiology practice and allow managers to monitor the ongoing financial operations of the enterprise. Pro forma, or hypothetical, financial statements can be generated to predict the financial impact of specific business decisions or investments on the profitability of the practice. Sensitivity analysis, or what-if scenarios, can be performed to determine the potential impact of changing key revenue, investment, operating cost or financial assumptions. By viewing radiology as both a profession and a business, radiologists can optimize their use of scarce economic resources and maximize the return on their financial investments.

  1. The application of interactive worksheet to improve vocational students' ability to write financial statements

    NASA Astrophysics Data System (ADS)

    Larasati, Aisyah; Hajji, Apif Miftahul

    2017-09-01

    Vocational students in Culinary Department is required to mastering the ability on managing restaurant. One of the responsibility of the students while operating a training restaurant is writing financial statements. Most of the time, writing financial statements is the hardest part for students to be conducted in a training restaurant since the students have studied limited theory/courses on that topic. This research aims to explore the improvement of students' ability to write financial statements after the application of interactive worksheet by asking them to solve financial statements case study. This research is an experimental research. Three groups of samples are used in this research, in which each of the group consists of 74 students. The first group consists of the students who solve the case study without using any software/application, the second group solve the case study by using Microsoft excel, and the third group solve the case study by using the interactive worksheet application. The results show that the use of interactive worksheet significantly improve the students ability to solve the financial statement case study either in term of accuracy or time needed to write the financial statement.

  2. 7 CFR 3052.200 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit requirements. 3052.200 Section 3052.200 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.200...

  3. Preparing for the Annual Audit.

    ERIC Educational Resources Information Center

    Nuehring, Bert

    2002-01-01

    Proposes several key questions that school district business officials should answer to prepare for an annual financial audit involving auditor information and resource needs, district and auditor monitoring and reporting on the audit progress, and reporting the results of the audit to the board of education. (PKP)

  4. 22 CFR 226.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Financial and Program Management § 226.26 Non-Federal audits... organizations (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act...

  5. Financial Reporting Practices in Illinois Public Community Colleges.

    ERIC Educational Resources Information Center

    Skeadas, Gus J.

    1986-01-01

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

  6. 45 CFR 201.15 - Deferral of claims for Federal financial participation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... SERVICES GRANTS TO STATES FOR PUBLIC ASSISTANCE PROGRAMS Review and Audits § 201.15 Deferral of claims for... (AABD), of the Social Security Act. (b) Definitions. (1) Deferral Action means the process of suspending... audit exception or financial management review. If a subsequent disallowance should occur, the State...

  7. 45 CFR 201.15 - Deferral of claims for Federal financial participation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... SERVICES GRANTS TO STATES FOR PUBLIC ASSISTANCE PROGRAMS Review and Audits § 201.15 Deferral of claims for... (AABD), of the Social Security Act. (b) Definitions. (1) Deferral Action means the process of suspending... audit exception or financial management review. If a subsequent disallowance should occur, the State...

  8. 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...

  9. 7 CFR 4279.2 - Definitions and abbreviations.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    .... Financial statement analysis normally contains spreadsheets for balance sheet items and income statements... appreciation. The difference between the current net book value recorded on the financial statements (original... financial accounting records located in St. Louis, Missouri. High-impact business. A business that offers...

  10. 7 CFR 4279.2 - Definitions and abbreviations.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... Financial statement analysis normally contains spreadsheets for balance sheet items and income statements... appreciation. The difference between the current net book value recorded on the financial statements (original... financial accounting records located in St. Louis, Missouri. High-impact business. A business that offers...

  11. 49 CFR 1018.29 - Payments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... to the Section of Financial Services, Surface Transportation Board, Washington, DC 20423, unless... consist of a financial statement or a signed statement certified under penalty of perjury to be true and... debt payment in the event the debtor defaults. If the debtor's financial statement discloses the...

  12. 75 FR 22680 - Financial Management Service; Proposed Collection of Information: Annual Financial Statement of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-29

    ... DEPARTMENT OF THE TREASURY Fiscal Service Financial Management Service; Proposed Collection of Information: Annual Financial Statement of Surety Companies--Schedule F AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Notice and Request for comments. SUMMARY: The Financial Management...

  13. 7 CFR 4279.137 - Financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accordance with Generally Accepted Accounting Principles will be required. (b) If specific circumstances... 7 Agriculture 15 2010-01-01 2010-01-01 false Financial statements. 4279.137 Section 4279.137... § 4279.137 Financial statements. (a) The lender will determine the type and frequency of submission of...

  14. 18 CFR 351.1 - Financial statements released by carriers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Commission, based on generally accepted accounting principles for which there is authoritative support... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Financial statements... REGULATORY COMMISSION, DEPARTMENT OF ENERGY ACCOUNTS UNDER THE INTERSTATE COMMERCE ACT FINANCIAL STATEMENTS...

  15. 48 CFR 52.247-6 - Financial Statement.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ....247-6 Financial Statement. As prescribed in 47.207-1(e), insert the following provision in solicitations for transportation or for transportation-related services to ensure that offerors are prepared to... furnish the Government with a current certified statement of the offeror's financial condition and such...

  16. 48 CFR 52.247-6 - Financial Statement.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ....247-6 Financial Statement. As prescribed in 47.207-1(e), insert the following provision in solicitations for transportation or for transportation-related services to ensure that offerors are prepared to... furnish the Government with a current certified statement of the offeror's financial condition and such...

  17. Understanding Financial Statements in Clinical Practice: A Primer.

    PubMed

    Makanji, Heeren S; Jenis, Louis G

    2017-05-01

    The purpose of this article is to describe the different types of financial statements and the information they contain regarding the current and long-term financial health of a business practice. These statements are essential to guiding strategic decision making for physicians and executives.

  18. GASB 34 Financial Statements Are Easier With the Right Tools.

    ERIC Educational Resources Information Center

    Heinfeld, Gary; Arvizu, C. Christopher; Herrera, Michael L.

    2001-01-01

    Describes experience with certain tools and resources to help school business officials implement the Governmental Accounting Standards Board Statement 34. Focuses on Association of School Business Officials International's new Certificate of Excellence in Financial Reporting guidebook and financial-statement report-writer software called…

  19. 30 CFR 706.5 - Responsibility.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... statement of employment and financial interests and supplements, if any, filed by each employee to determine...) Certify on each statement that review has been made, that prohibited financial interests if any, have been... to assist with the operational duties associated with filing and reviewing financial statements; (6...

  20. 17 CFR 210.11-01 - Presentation requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... registrant's most recent annual consolidated financial statements filed at or prior to the date of... AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE... fully reflected in the financial statements of the registrant included in the filing; (5) During the...

  1. 75 FR 18208 - Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-09

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 37, Social Insurance: Additional Requirements for Management's Discussion and Analysis and Basic Financial Statements AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice...

  2. 7 CFR 3052.220 - Frequency of audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Frequency of audits. 3052.220 Section 3052.220 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.220...

  3. 28 CFR 31.201 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 31.201 Section 31.201 Judicial Administration DEPARTMENT OF JUSTICE OJJDP GRANT PROGRAMS Formula Grants General Requirements § 31.201 Audit. The State must assure that it adheres to the audit requirements enumerated in the “Financial and...

  4. 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

  5. GASB Statement No. 3 Guides Deposits, Investments.

    ERIC Educational Resources Information Center

    Barker, Linda A.

    1986-01-01

    Discusses an April 1986 Governmental Accounting Standards Board statement concerning disclosures of repurchase and reverse repurchase agreements. The statement tries to help financial statement users assess the risks a goverment entity takes when investing public funds. It is effective for financial statement periods ending after December 15,…

  6. Financial Management: Education Faces Challenges in Achieving Financial Management Reform. Testimony before the Subcommittee on Oversight and Investigations, Committee on Education and the Workforce, House of Representatives.

    ERIC Educational Resources Information Center

    Jarmon, Gloria L.

    This report provides a fiscal analysis of the Department of Education's 1999 financial audit results. It focuses on the relationship between the audit findings and the potential for waste, fraud, and abuse, and examines the status of an ongoing study of the Department's grantback account. It describes the ongoing accounting problems that have…

  7. 76 FR 68140 - Polyethylene Terephthalate Film, Sheet, and Strip From the People's Republic of China...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-03

    ... contains SV information, including possible surrogate financial statements, from Thailand and India. The record of this proceeding contains one Thailand company financial statement submitted by Petitioners... that the financial statement of Polyplex (Thailand) does not permit the Department to calculate...

  8. 19 CFR 200.735-117 - Supplementary statements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... under this section, each employee shall at all times avoid acquiring a financial interest that could... CONDUCT Provisions Governing Statements of Employment and Financial Interests § 200.735-117 Supplementary... and financial interests shall be reported in a supplementary statement as of June 30 each year. If no...

  9. 12 CFR 989.4 - Requirement for voluntary bank disclosure.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ....4 Section 989.4 Banks and Banking FEDERAL HOUSING FINANCE BOARD OFFICE OF FINANCE FINANCIAL STATEMENTS OF THE BANKS § 989.4 Requirement for voluntary bank disclosure. Any financial statements contained... form and content with the financial statements presented in the combined Bank System annual or...

  10. 17 CFR 210.3A-04 - Intercompany items and transactions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Financial Statements § 210.3A-04 Intercompany items and transactions. In general, there shall be eliminated intercompany items and transactions between persons included in the (a) consolidated financial statements being... FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES...

  11. 77 FR 26278 - Notice of Issuance of Statement of Federal Financial Accounting Standard 42

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-03

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 42 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 42...

  12. 77 FR 33735 - Notice of Issuance of Statement of Federal Financial Accounting Standard 43

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-07

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 43 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 43...

  13. 76 FR 28434 - Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-17

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 40, Definitional Changes Related to Deferred Maintenance and Repairs: Amending Statement of Federal Financial Accounting Standard 6, Accounting for Property, Plant, and Equipment AGENCY...

  14. 78 FR 2673 - Notice of Issuance of Statement of Federal Financial Accounting Standards 44

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-14

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 44 AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action... Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standard 44...

  15. Contracting for Audit Services.

    ERIC Educational Resources Information Center

    Heifetz, Harry S.

    1987-01-01

    The Single Audit Act of 1984 requires most school districts receiving over $25,000 in federal funds to undergo financial audits. This article highlights requirements for selecting certified public accountants to perform the audit and suggests factors to be considered before drafting a contract or letter of engagement. A sample letter is included.…

  16. 24 CFR 884.124 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 884.124 Section 884.124... HOUSING PROJECTS Applicability, Scope and Basic Policies § 884.124 Audit. (a) Where a State or local..., receiving financial assistance under this part, the audit requirements in 24 CFR part 44 shall apply. (b...

  17. 24 CFR 882.124 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 882.124 Section 882.124...) SECTION 8 MODERATE REHABILITATION PROGRAMS Applicability, Scope and Basic Policies § 882.124 Audit. PHAs receiving financial assistance under this part are subject to audit requirements in 24 CFR part 44. [50 FR...

  18. 24 CFR 886.336 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 886.336 Section 886.336... the Disposition of HUD-Owned Projects § 886.336 Audit. (a) Where a State or local government is the eligible owner of a project receiving financial assistance under this part, the audit requirements in 24...

  19. 24 CFR 881.211 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Audit. 881.211 Section 881.211... Requirements § 881.211 Audit. (a) Where a State or local government is the eligible owner of a project or a contract administrator under § 881.505 receiving financial assistance under this part, the audit...

  20. 7 CFR 3052.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... for the additional audits. To allow for planning, such requests should be made at least 180 days prior... 7 Agriculture 15 2010-01-01 2010-01-01 false Relation to other audit requirements. 3052.215... FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT...

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