Sample records for financial statement fraud

  1. 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.

  2. 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...

  3. From Spin to Swindle: Identifying Falsification in Financial Text.

    PubMed

    Minhas, Saliha; Hussain, Amir

    Despite legislative attempts to curtail financial statement fraud, it continues unabated. This study makes a renewed attempt to aid in detecting this misconduct using linguistic analysis with data mining on narrative sections of annual reports/10-K form. Different from the features used in similar research, this paper extracts three distinct sets of features from a newly constructed corpus of narratives (408 annual reports/10-K, 6.5 million words) from fraud and non-fraud firms. Separately each of these three sets of features is put through a suite of classification algorithms, to determine classifier performance in this binary fraud/non-fraud discrimination task. From the results produced, there is a clear indication that the language deployed by management engaged in wilful falsification of firm performance is discernibly different from truth-tellers. For the first time, this new interdisciplinary research extracts features for readability at a much deeper level, attempts to draw out collocations using n -grams and measures tone using appropriate financial dictionaries. This linguistic analysis with machine learning-driven data mining approach to fraud detection could be used by auditors in assessing financial reporting of firms and early detection of possible misdemeanours.

  4. Managing Counterparty Risk in an Unstable Financial System

    ERIC Educational Resources Information Center

    Belmont, David

    2012-01-01

    The recent flow of headlines excoriating bankers and financiers for malfeasance, fraud, and collusion has been almost biblical in proportion. Counterparties that appeared creditworthy based on financial statements and ratings have revealed that they are impaired either due to computer errors, control failures, malfeasance, or potential regulatory…

  5. 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.

  6. 25 CFR 700.541 - Fraud or false statement in a Government matter.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Fraud or false statement in a Government matter. 700.541... RELOCATION PROCEDURES Employee Responsibility and Conduct § 700.541 Fraud or false statement in a Government..., applications for employment, personnel security forms, requests for travel reimbursement, client certification...

  7. 43 CFR 20.510 - Fraud or false statements in a Government matter.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 43 Public Lands: Interior 1 2014-10-01 2014-10-01 false Fraud or false statements in a Government matter. 20.510 Section 20.510 Public Lands: Interior Office of the Secretary of the Interior EMPLOYEE RESPONSIBILITIES AND CONDUCT Other Employee Conduct Provisions § 20.510 Fraud or false statements in a Government...

  8. 43 CFR 20.510 - Fraud or false statements in a Government matter.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 43 Public Lands: Interior 1 2011-10-01 2011-10-01 false Fraud or false statements in a Government matter. 20.510 Section 20.510 Public Lands: Interior Office of the Secretary of the Interior EMPLOYEE RESPONSIBILITIES AND CONDUCT Other Employee Conduct Provisions § 20.510 Fraud or false statements in a Government...

  9. A Review of Financial Accounting Fraud Detection based on Data Mining Techniques

    NASA Astrophysics Data System (ADS)

    Sharma, Anuj; Kumar Panigrahi, Prabin

    2012-02-01

    With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries. The failure of internal auditing system of the organization in identifying the accounting frauds has lead to use of specialized procedures to detect financial accounting fraud, collective known as forensic accounting. Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. This paper presents a comprehensive review of the literature on the application of data mining techniques for the detection of financial accounting fraud and proposes a framework for data mining techniques based accounting fraud detection. The systematic and comprehensive literature review of the data mining techniques applicable to financial accounting fraud detection may provide a foundation to future research in this field. The findings of this review show that data mining techniques like logistic models, neural networks, Bayesian belief network, and decision trees have been applied most extensively to provide primary solutions to the problems inherent in the detection and classification of fraudulent data.

  10. Defense Industrial Personnel Security Clearance Review Program

    DTIC Science & Technology

    1992-01-02

    or on closed accounts. 5. Indication of deceit or deception in obtaining credit or bank accounts, misappropriation of funds, income tax evasion ...income tax evasion , expense account fraud, filing deceptive loan statements, and other intentional financial breaches of trust; (3) inability or...information; or any U.S. citizen nominated by the Red Cross or United Service Organizations for assignment with the Military Services overseas. The

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

    ERIC Educational Resources Information Center

    Urbancic, Frank R.

    1988-01-01

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

  12. Financial fraud and health: the case of Spain.

    PubMed

    Zunzunegui, Maria Victoria; Belanger, Emmanuelle; Benmarhnia, Tarik; Gobbo, Milena; Otero, Angel; Béland, François; Zunzunegui, Fernando; Ribera-Casado, Jose Manuel

    To examine whether financial fraud is associated with poor health sleeping problems and poor quality of life. Pilot study (n=188) conducted in 2015-2016 in Madrid and León (Spain) by recruiting subjects affected by two types of fraud (preferred shares and foreign currency mortgages) using venue-based sampling. Information on the monetary value of each case of fraud; the dates when subjects became aware of being swindled, lodged legal claim and received financial compensation were collected. Inter-group comparisons of the prevalence of poor physical and mental health, sleep and quality of life were carried according to type of fraud and the 2011-2012 National Health Survey. In this conventional sample, victims of financial fraud had poorer health, more mental health and sleeping problems, and poorer quality of life than comparable populations of a similar age. Those who had received financial compensation for preferred share losses had better health and quality of life than those who had not been compensated and those who had taken out foreign currency mortgages. The results suggest that financial fraud is detrimental to health. Further research should examine the mechanisms through which financial fraud impacts health. If our results are confirmed psychological and medical care should be provided, in addition to financial compensation. Copyright © 2017 SESPAS. Publicado por Elsevier España, S.L.U. All rights reserved.

  13. Elder Fraud and Financial Exploitation: Application of Routine Activity Theory.

    PubMed

    DeLiema, Marguerite

    2017-03-10

    Elder financial exploitation, committed by individuals in positions of trust, and elder fraud, committed by predatory strangers, are two forms of financial victimization that target vulnerable older adults. This study analyzes differences between fraud and financial exploitation victims and tests routine activity theory as a contextual model for victimization. Routine activity theory predicts that criminal opportunities arise when a motivated offender and suitable target meet in the absence of capable guardians. Fifty-three financial exploitation and fraud cases were sampled from an elder abuse forensic center. Data include law enforcement and caseworker investigation reports, victim medical records, perpetrator demographic information, and forensic assessments of victim health and cognitive functioning. Fraud and financial exploitation victims performed poorly on tests of cognitive functioning and financial decision making administered by a forensic neuropsychologist following the allegations. Based on retrospective record review, there were few significant differences in physical health and cognitive functioning at the time victims' assets were taken, although their social contexts were different. Significantly more fraud victims were childless compared with financial exploitation victims. Fraud perpetrators took advantage of elders when they had no trustworthy friends or relatives to safeguard their assets. Findings support an adapted routine activity theory as a contextual model for financial victimization. Fraud most often occurred when a vulnerable elder was solicited by a financial predator in the absence of capable guardians. Prevention efforts should focus on reducing social isolation to enhance protection. © The Author 2017. Published by Oxford University Press on behalf of The Gerontological Society of America. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

  14. Executive defensive. As the Scrushy case finally goes before an Alabama jury, the Sarbanes-Oxley Act and its impact are also on trial.

    PubMed

    Mantone, Joseph

    2005-01-31

    With the trial of Richard Scrushy, left, finally under way in Alabama, it isn't just the former HealthSouth executive being scrutinized. It's the first courtroom test for the Sarbanes-Oxley Act of 2002, which holds CEOs accountable for false financial statements. Scrushy's defense attorneys have already begun laying the groundwork to blame underlings for the 2.64 billion dollar accounting fraud.

  15. Prevalence of Financial Fraud and Scams Among Older Adults in the United States: A Systematic Review and Meta-Analysis.

    PubMed

    Burnes, David; Henderson, Charles R; Sheppard, Christine; Zhao, Rebecca; Pillemer, Karl; Lachs, Mark S

    2017-08-01

    The financial exploitation of older adults was recently recognized by the Centers for Disease Control and Prevention as a serious public health problem. Knowledge of the prevalence of elder financial exploitation is mostly limited to the category of financial abuse, which occurs in relationships involving an expectation of trust. Little is known about the other major category of elder financial exploitation-elder financial fraud and scams, which is perpetrated by strangers. A valid estimate of elder financial fraud-scam prevalence is necessary as a foundation for research and prevention efforts. To estimate the prevalence of elder financial fraud-scam victimization in the United States based on a systematic review and meta-analysis. Multiple investigators independently screened titles and abstracts and reviewed relevant full-text records from PubMed, Medline, PsycINFO, Criminal Justice Abstracts, Social Work Abstracts, and AgeLine databases. To maximize the validity and generalizability of prevalence estimation, we restricted eligibility to general population-based studies (English speaking, 1990 onward) using state- or national-level probability sampling and collecting data directly from older adults. Information on elder financial fraud-scam prevalence and study-level characteristics was extracted independently by 2 investigators. Meta-analysis of elder financial fraud-scam prevalence used generalized mixed models with individual studies as levels of a random classification factor. We included 12 studies involving a total of 41 711 individuals in the meta-analysis. Overall pooled elder financial fraud-scam prevalence (up to 5-year period) across studies was 5.6% (95% confidence interval [CI] = 4.0%, 7.8%), with a 1-year period prevalence of 5.4% (95% CI = 3.2%, 7.6%). Studies using a series of questions describing specific fraud-scam events to measure victimization found a significantly higher prevalence (7.1%; 95% CI = 4.8%, 9.4%) than studies using a single, general-question self-report assessment approach (3.6%; 95% CI = 1.8%, 5.4%). Elder financial fraud and scams is a common problem, affecting approximately 1 of every 18 cognitively intact, community-dwelling older adults each year; it requires further attention from researchers, clinicians, and policymakers. Elder financial fraud-scam prevalence findings in this study likely underestimate the true population prevalence. We provide methodological recommendations to limit older adult participation and reporting bias in future population-based research. Public Health Implications. Elder financial exploitation victimization is associated with mortality, hospitalization, and poor physical and mental health. Health care professionals working with older adults likely routinely encounter patients who are fraud-scam victims. Validation of instruments to screen for elder financial fraud and scams in clinical settings is an important area of future research. Without effective primary prevention strategies, the absolute scope of this problem will escalate with the growing population of older adults.

  16. 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

  17. 14 CFR 60.33 - Applications, logbooks, reports, and records: Fraud, falsification, or incorrect statements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 2 2011-01-01 2011-01-01 false Applications, logbooks, reports, and records: Fraud, falsification, or incorrect statements. 60.33 Section 60.33 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRMEN FLIGHT SIMULATION TRAINING DEVICE...

  18. 14 CFR 60.33 - Applications, logbooks, reports, and records: Fraud, falsification, or incorrect statements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 2 2013-01-01 2013-01-01 false Applications, logbooks, reports, and records: Fraud, falsification, or incorrect statements. 60.33 Section 60.33 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRMEN FLIGHT SIMULATION TRAINING DEVICE...

  19. 14 CFR 60.33 - Applications, logbooks, reports, and records: Fraud, falsification, or incorrect statements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 2 2012-01-01 2012-01-01 false Applications, logbooks, reports, and records: Fraud, falsification, or incorrect statements. 60.33 Section 60.33 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRMEN FLIGHT SIMULATION TRAINING DEVICE...

  20. 14 CFR 60.33 - Applications, logbooks, reports, and records: Fraud, falsification, or incorrect statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 2 2010-01-01 2010-01-01 false Applications, logbooks, reports, and records: Fraud, falsification, or incorrect statements. 60.33 Section 60.33 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRMEN FLIGHT SIMULATION TRAINING DEVICE...

  1. 14 CFR 60.33 - Applications, logbooks, reports, and records: Fraud, falsification, or incorrect statements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 2 2014-01-01 2014-01-01 false Applications, logbooks, reports, and records: Fraud, falsification, or incorrect statements. 60.33 Section 60.33 Aeronautics and Space FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) AIRMEN FLIGHT SIMULATION TRAINING DEVICE...

  2. Is Psychological Vulnerability Related to the Experience of Fraud in Older Adults?

    PubMed Central

    LICHTENBERG, PETER A.; STICKNEY, LAURIE; PAULSON, DANIEL

    2013-01-01

    Financial exploitation, and particularly thefts and scams, are increasing at an alarming rate. In this study we (a) determined the national prevalence of older adults who report having been a victim of fraud, (b) created a population-based model for the prediction of fraud, and (c) examined how fraud is experienced by the most psychologically vulnerable older adults. The older adults studied were 4,400 participants in a Health and Retirement Study substudy, the 2008 Leave Behind Questionnaire. The prevalence of fraud across the previous 5 years was 4.5%. Among measures collected in 2002, age, education, and depression were significant predictors of fraud. Financial satisfaction and social-needs fulfillment were measured in 2008 and were significantly related to fraud above and beyond the 2002 predictors. Using depression and social-needs fulfillment to determine the most psychologically vulnerable older adults, we found that fraud prevalence was three times higher (14%) among those with the highest depression and the lowest social-needs fulfillment than among the rest of the sample (4.1%; χ2 = 20.49; p < .001). Clinical gerontologists and other professionals in the field need to be aware of their psychologically vulnerable clients heightened exposure to financial fraud. PMID:23997404

  3. 40 CFR 403.12 - Reporting requirements for POTW's and industrial users.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...)], I certify that, to the best of my knowledge and belief, there has been no increase in the level of...) Provisions Governing Fraud and False Statements: The reports and other documents required to be submitted or... fraud and false statements; (2) The provisions of sections 309(c)(4) of the Act, as amended, governing...

  4. 18 CFR 2.300 - Statement of policy concerning allegations of fraud, abuse, or similar grounds under section 601...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Statement of policy concerning allegations of fraud, abuse, or similar grounds under section 601(c) of the NGPA. 2.300 Section 2.300 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF...

  5. 18 CFR 2.300 - Statement of policy concerning allegations of fraud, abuse, or similar grounds under section 601...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Statement of policy concerning allegations of fraud, abuse, or similar grounds under section 601(c) of the NGPA. 2.300 Section 2.300 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF...

  6. 18 CFR 2.300 - Statement of policy concerning allegations of fraud, abuse, or similar grounds under section 601...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Statement of policy concerning allegations of fraud, abuse, or similar grounds under section 601(c) of the NGPA. 2.300 Section 2.300 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF...

  7. 18 CFR 2.300 - Statement of policy concerning allegations of fraud, abuse, or similar grounds under section 601...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Statement of policy concerning allegations of fraud, abuse, or similar grounds under section 601(c) of the NGPA. 2.300 Section 2.300 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF...

  8. 20 CFR 356.2 - Program Fraud Civil Remedies Act of 1986.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Program Fraud Civil Remedies Act of 1986. 356.2 Section 356.2 Employees' Benefits RAILROAD RETIREMENT BOARD ADMINISTRATIVE REMEDIES FOR FRAUDULENT CLAIMS OR STATEMENTS CIVIL MONETARY PENALTY INFLATION ADJUSTMENT § 356.2 Program Fraud Civil Remedies Act...

  9. 29 CFR 453.12 - Meaning of fraud or dishonesty.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS GENERAL STATEMENT CONCERNING THE BONDING REQUIREMENTS OF THE LABOR-MANAGEMENT REPORTING AND DISCLOSURE ACT OF 1959 Scope of the Bond § 453.12 Meaning of fraud or dishonesty. The term “fraud or...

  10. 29 CFR 453.12 - Meaning of fraud or dishonesty.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS GENERAL STATEMENT CONCERNING THE BONDING REQUIREMENTS OF THE LABOR-MANAGEMENT REPORTING AND DISCLOSURE ACT OF 1959 Scope of the Bond § 453.12 Meaning of fraud or dishonesty. The term “fraud or...

  11. 29 CFR 453.12 - Meaning of fraud or dishonesty.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS GENERAL STATEMENT CONCERNING THE BONDING REQUIREMENTS OF THE LABOR-MANAGEMENT REPORTING AND DISCLOSURE ACT OF 1959 Scope of the Bond § 453.12 Meaning of fraud or dishonesty. The term “fraud or...

  12. 29 CFR 453.12 - Meaning of fraud or dishonesty.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS GENERAL STATEMENT CONCERNING THE BONDING REQUIREMENTS OF THE LABOR-MANAGEMENT REPORTING AND DISCLOSURE ACT OF 1959 Scope of the Bond § 453.12 Meaning of fraud or dishonesty. The term “fraud or...

  13. 29 CFR 453.12 - Meaning of fraud or dishonesty.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Regulations Relating to Labor OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR LABOR-MANAGEMENT STANDARDS GENERAL STATEMENT CONCERNING THE BONDING REQUIREMENTS OF THE LABOR-MANAGEMENT REPORTING AND DISCLOSURE ACT OF 1959 Scope of the Bond § 453.12 Meaning of fraud or dishonesty. The term “fraud or...

  14. 13 CFR 142.8 - What happens if program fraud is suspected?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false What happens if program fraud is suspected? 142.8 Section 142.8 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION PROGRAM FRAUD... demanded in the false claim or statement; (5) Any exculpatory or mitigating circumstances that may relate...

  15. 42 CFR 1001.201 - Conviction relating to program or health care fraud.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 5 2010-10-01 2010-10-01 false Conviction relating to program or health care fraud... Permissive Exclusions § 1001.201 Conviction relating to program or health care fraud. (a) Circumstance for... misdemeanor relating to fraud, theft, embezzlement, breach of fiduciary responsibility, or other financial...

  16. 42 CFR 1001.201 - Conviction relating to program or health care fraud.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 5 2011-10-01 2011-10-01 false Conviction relating to program or health care fraud... Permissive Exclusions § 1001.201 Conviction relating to program or health care fraud. (a) Circumstance for... misdemeanor relating to fraud, theft, embezzlement, breach of fiduciary responsibility, or other financial...

  17. DOD Financial Management: Ongoing Challenges in Implementing the Financial Improvement and Audit Readiness Plan

    DTIC Science & Technology

    2011-09-15

    programs and operations at high risk of being vulnerable to fraud, waste, and abuse.1 Despite several reform initiatives, DOD’s financial management...remains on GAO’s high- risk list today. Long- standing and pervasive weaknesses in DOD’s financial management and related business processes and systems...GAO has identified as being at high risk of waste, fraud, abuse, and mismanagement. The seven specific DOD high- risk areas are (1) approach to

  18. 38 CFR 3.901 - Fraud.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., Compensation, and Dependency and Indemnity Compensation Forfeiture § 3.901 Fraud. (a) Definition. An act... death benefit payable. (2) Amount of compensation payable but for the forfeiture. No benefits are... affidavit, declaration, certificate, statement, voucher, or paper, concerning any claim for benefits under...

  19. 3 CFR 13519 - Executive Order 13519 of November 17, 2009. Establishment of the Financial Fraud Enforcement Task...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...; (m) the Federal Housing Finance Agency; (n) the Office of Thrift Supervision; (o) the Office of the... outreach with representatives of financial institutions, corporate entities, nonprofit organizations, State... Corporate Fraud Task Force created by Executive Order 13271 of July 9, 2002. Executive Order 13271 is hereby...

  20. 76 FR 7239 - Proposed Privacy Act Systems of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-09

    ... property interests, identity theft or fraud, or harm to the security or integrity of this system or other... notice of a proposed system of records entitled, ``Treasury/DO .225 --TARP Fraud Investigation...: Supervisory Fraud Specialist, Office of Financial Stability, 1500 Pennsylvania Avenue, NW., Washington, DC...

  1. 7 CFR 1.302 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Under the Program Fraud Civil Remedies Act of 1986 § 1.302 Definitions. (a) Agency means a constituent organizational unit of the USDA. (b) Agency Fraud Claims Officer—(AFCO) means an officer or employee of an agency...) Statement means any representation, certification, affirmation, document, record, or accounting or...

  2. An Educational Program to Assist Clinicians in Identifying Elder Investment Fraud and Financial Exploitation

    ERIC Educational Resources Information Center

    Mills, Whitney L.; Roush, Robert E.; Moye, Jennifer; Kunik, Mark E.; Wilson, Nancy L.; Taffet, George E.; Naik, Aanand D.

    2012-01-01

    Due to age-related factors and illnesses, older adults may become vulnerable to elder investment fraud and financial exploitation (EIFFE). The authors describe the development and preliminary evaluation of an educational program to raise awareness and assist clinicians in identifying older adults at risk. Participants (n = 127) gave high ratings…

  3. Fraud prevention in paying portal

    NASA Astrophysics Data System (ADS)

    Sandhu, P. S.; Senthilkumar, N. C.

    2017-11-01

    The purpose of presenting this paper is to give the idea to prevent the fraud in finance paying portals as fraud is increasing on daily basis and mostly in financial sector. So through this paper we are trying to prevent the fraud. This paper will give you the working algorithm through which you can able to prevent the fraud. Algorithm will work according to the spending amount of the user, which means that use will get categories into one of the low, medium, high or very high category.

  4. 12 CFR 1805.812 - Fraud, waste and abuse.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Fraud, waste and abuse. 1805.812 Section 1805.812 Banks and Banking COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND, DEPARTMENT OF THE TREASURY..., waste and abuse. Any person who becomes aware of the existence or apparent existence of fraud, waste or...

  5. 45 CFR 2554.4 - What is a statement?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Overview and Definitions § 2554.4 What is a statement? A “statement” means any written representation, certification, affirmation, document, record, or accounting or...

  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. The Maintenance of High Ethical Standards in the Conduct of Research.

    ERIC Educational Resources Information Center

    Journal of Medical Education, 1982

    1982-01-01

    A statement adopted by the Executive Council of the Association of American Medical Colleges addresses the issues of accountability, investigation, and discipline in cases of research fraud and misconduct. Guidelines are given for institutions to develop policy and procedures for detecting and responding to alleged fraud. (MSE)

  8. 75 FR 20925 - Petition for Approval of Alternate Odometer Disclosure Requirements

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-22

    ... the online instructions for accessing the dockets. FOR FURTHER INFORMATION CONTACT: Andrew DiMarsico... provisions to limit odometer fraud and assure that the purchaser of a motor vehicle knows the true mileage of... statements did not necessarily deter odometer fraud employing altered documents, discarded titles, and title...

  9. Special Fraud Alert for Schools, Lenders, and Guarantee Agencies.

    ERIC Educational Resources Information Center

    Department of Education, Washington, DC.

    Guidelines to prevent fraud and abuse in the government's student aid programs are presented for schools, lenders, and guarantee agencies. Student aid fraud is defined as intentional wrongful obtaining of student financial assistance (SFA) benefits through deceptive means. It is noted that falsification of eligibility is the most common form of…

  10. 22 CFR 224.22 - Exchange of witness lists, statements, and exhibits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Exchange of witness lists, statements, and exhibits. 224.22 Section 224.22 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT § 224.22 Exchange of witness lists, statements, and exhibits. (a...

  11. 22 CFR 224.22 - Exchange of witness lists, statements, and exhibits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Exchange of witness lists, statements, and exhibits. 224.22 Section 224.22 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT § 224.22 Exchange of witness lists, statements, and exhibits. (a...

  12. 22 CFR 224.22 - Exchange of witness lists, statements, and exhibits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Exchange of witness lists, statements, and exhibits. 224.22 Section 224.22 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT § 224.22 Exchange of witness lists, statements, and exhibits. (a...

  13. 22 CFR 224.22 - Exchange of witness lists, statements, and exhibits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Exchange of witness lists, statements, and exhibits. 224.22 Section 224.22 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT § 224.22 Exchange of witness lists, statements, and exhibits. (a...

  14. 22 CFR 224.22 - Exchange of witness lists, statements, and exhibits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Exchange of witness lists, statements, and exhibits. 224.22 Section 224.22 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT § 224.22 Exchange of witness lists, statements, and exhibits. (a...

  15. 45 CFR 2554.4 - What is a statement?

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 4 2013-10-01 2013-10-01 false What is a statement? 2554.4 Section 2554.4 Public Welfare Regulations Relating to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Overview and Definitions § 2554.4 What is a statement? A...

  16. Criminal Intent with Property: A Study of Real Estate Fraud Prediction and Detection

    ERIC Educational Resources Information Center

    Blackman, David H.

    2013-01-01

    The large number of real estate transactions across the United States, combined with closing process complexity, creates extremely large data sets that conceal anomalies indicative of fraud. The quantitative amount of damage due to fraud is immeasurable to the lives of individuals who are victims, not to mention the financial impact to…

  17. 31 CFR 16.22 - Exchange of witness lists, statements, and exhibits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Exchange of witness lists, statements... REGULATIONS IMPLEMENTING THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986 § 16.22 Exchange of witness lists... the ALJ, the parties shall exchange witness lists, copies of prior statements of proposed witnesses...

  18. 45 CFR 79.22 - Exchange of witness lists, statements and exhibits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Exchange of witness lists, statements and exhibits. 79.22 Section 79.22 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION PROGRAM FRAUD CIVIL REMEDIES § 79.22 Exchange of witness lists, statements and exhibits. (a) At least 15...

  19. 6 CFR 13.22 - Exchange of witness lists, Statements, and exhibits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 6 Domestic Security 1 2010-01-01 2010-01-01 false Exchange of witness lists, Statements, and exhibits. 13.22 Section 13.22 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY PROGRAM FRAUD CIVIL REMEDIES § 13.22 Exchange of witness lists, Statements, and exhibits. (a) At least 15...

  20. 22 CFR 521.22 - Exchange of witness lists, statements and exhibits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 2 2014-04-01 2014-04-01 false Exchange of witness lists, statements and exhibits. 521.22 Section 521.22 Foreign Relations BROADCASTING BOARD OF GOVERNORS IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT § 521.22 Exchange of witness lists, statements and exhibits. (a) At least...

  1. 22 CFR 521.22 - Exchange of witness lists, statements and exhibits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Exchange of witness lists, statements and exhibits. 521.22 Section 521.22 Foreign Relations BROADCASTING BOARD OF GOVERNORS IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT § 521.22 Exchange of witness lists, statements and exhibits. (a) At least...

  2. 22 CFR 35.22 - Exchange of witness lists, statements and exhibits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Exchange of witness lists, statements and exhibits. 35.22 Section 35.22 Foreign Relations DEPARTMENT OF STATE CLAIMS AND STOLEN PROPERTY PROGRAM FRAUD CIVIL REMEDIES § 35.22 Exchange of witness lists, statements and exhibits. (a) At least 15 days...

  3. 22 CFR 521.22 - Exchange of witness lists, statements and exhibits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 2 2013-04-01 2009-04-01 true Exchange of witness lists, statements and exhibits. 521.22 Section 521.22 Foreign Relations BROADCASTING BOARD OF GOVERNORS IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT § 521.22 Exchange of witness lists, statements and exhibits. (a) At least...

  4. 22 CFR 35.22 - Exchange of witness lists, statements and exhibits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Exchange of witness lists, statements and exhibits. 35.22 Section 35.22 Foreign Relations DEPARTMENT OF STATE CLAIMS AND STOLEN PROPERTY PROGRAM FRAUD CIVIL REMEDIES § 35.22 Exchange of witness lists, statements and exhibits. (a) At least 15 days...

  5. 22 CFR 521.22 - Exchange of witness lists, statements and exhibits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Exchange of witness lists, statements and exhibits. 521.22 Section 521.22 Foreign Relations BROADCASTING BOARD OF GOVERNORS IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT § 521.22 Exchange of witness lists, statements and exhibits. (a) At least...

  6. 22 CFR 35.22 - Exchange of witness lists, statements and exhibits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Exchange of witness lists, statements and exhibits. 35.22 Section 35.22 Foreign Relations DEPARTMENT OF STATE CLAIMS AND STOLEN PROPERTY PROGRAM FRAUD CIVIL REMEDIES § 35.22 Exchange of witness lists, statements and exhibits. (a) At least 15 days...

  7. 22 CFR 35.22 - Exchange of witness lists, statements and exhibits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Exchange of witness lists, statements and exhibits. 35.22 Section 35.22 Foreign Relations DEPARTMENT OF STATE CLAIMS AND STOLEN PROPERTY PROGRAM FRAUD CIVIL REMEDIES § 35.22 Exchange of witness lists, statements and exhibits. (a) At least 15 days...

  8. 22 CFR 521.22 - Exchange of witness lists, statements and exhibits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 2 2012-04-01 2009-04-01 true Exchange of witness lists, statements and exhibits. 521.22 Section 521.22 Foreign Relations BROADCASTING BOARD OF GOVERNORS IMPLEMENTATION OF THE PROGRAM FRAUD CIVIL REMEDIES ACT § 521.22 Exchange of witness lists, statements and exhibits. (a) At least...

  9. 22 CFR 35.22 - Exchange of witness lists, statements and exhibits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Exchange of witness lists, statements and exhibits. 35.22 Section 35.22 Foreign Relations DEPARTMENT OF STATE CLAIMS AND STOLEN PROPERTY PROGRAM FRAUD CIVIL REMEDIES § 35.22 Exchange of witness lists, statements and exhibits. (a) At least 15 days...

  10. 28 CFR 68.12 - Prehearing statements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ....12 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) RULES OF PRACTICE AND PROCEDURE FOR ADMINISTRATIVE HEARINGS BEFORE ADMINISTRATIVE LAW JUDGES IN CASES INVOLVING ALLEGATIONS OF UNLAWFUL EMPLOYMENT OF ALIENS, UNFAIR IMMIGRATION-RELATED EMPLOYMENT PRACTICES, AND DOCUMENT FRAUD § 68.12 Prehearing statements...

  11. Implementing US-style anti-fraud laws in the Australian pharmaceutical and health care industries.

    PubMed

    Faunce, Thomas A; Urbas, Gregor; Skillen, Lesley

    2011-05-02

    This article critically analyses the prospects for introducing United States anti-fraud (or anti-false claims) laws in the Australian health care setting. Australian governments spend billions of dollars each year on medicines and health care. A recent report estimates that the money lost to corporate fraud in Australia is growing at an annual rate of 7%, but that only a third of the losses are currently being detected. In the US, qui tam provisions - the component of anti-fraud or anti-false claims laws involving payments to whistleblowers - have been particularly successful in providing critical evidence allowing public prosecutors to recover damages for fraud and false claims made by corporations in relation to federal and state health care programs. The US continues to strengthen such anti-fraud measures and to successfully apply them to a widening range of areas involving large public investment. Australia still suffers from the absence of any comprehensive scheme that not only allows treble damages recovery for fraud on the public purse, but crucially supports such actions by providing financial encouragement for whistleblowing corporate insiders to expose evidence of fraud. Potential areas of application could include direct and indirect government expenditure on health care service provision, pharmaceuticals, medical devices, defence, carbon emissions compensation and tobacco-related illness. The creation in Australia of an equivalent to US anti-false claims legislation should be a policy priority, particularly in a period of financial stringency.

  12. 13 CFR 142.5 - What is a false claim or statement?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false What is a false claim or statement? 142.5 Section 142.5 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Overview and Definitions § 142.5 What is a false claim or statement? (a) A claim...

  13. Scientific fraud in 20 falsified anesthesia papers : detection using financial auditing methods.

    PubMed

    Hein, J; Zobrist, R; Konrad, C; Schuepfer, G

    2012-06-01

    Data from natural sources show counter-intuitive distribution patterns for the leading digits to the left of the decimal point and the digit 1 is observed more frequently than all other numbers. This pattern, which was first described by Newcomb and later confirmed by Benford, is used in financial and tax auditing to detect fraud. Deviations from the pattern indicate possible falsifications. Anesthesiology journals are affected not only by ghostwriting and plagiarism but also by counterfeiting. In the present study 20 publications in anesthesiology known to be falsified by an author were investigated for irregularities with respect to Benford's law using the χ(2)-test and the Z-test. In the 20 retracted publications an average first-digit frequency of 243.1 (standard deviation SD ± 118.2, range: 30-592) and an average second-digit frequency of 132.3 (SD ± 72.2, range: 15-383) were found. The observed distribution of the first and second digits to the left of the decimal point differed significantly (p< 0.01) from the expected distribution described by Benford. Only the observed absolute frequencies for digits 3, 4 and 5 did not differ significantly from the expected values. In an analysis of each paper 17 out of 20 studies differed significantly from the expected value for the first digit and 18 out of 20 studies varied significantly from the expected value of the second digit. Only one paper did not vary significantly from expected values for the digits to the left of the decimal. For comparison, a meta-analysis using complex mathematical procedures was chosen as a control. The analysis showed a first-digit distribution consistent with the Benford distribution. Thus, the method used in the present study seems to be sensitive for detecting fraud. Additional statements of specificity cannot yet be made as this requires further analysis of data that is definitely not falsified. Future studies exploring conformity might help prevent falsified studies from being published.

  14. Developmental trajectories of offenders convicted of fraud: A follow-up to age 50 in a Dutch conviction cohort

    PubMed Central

    van der Geest, Victor R.; Weisburd, David; Blokland, Arjan A. J.

    2016-01-01

    This study describes the criminal careers of offenders convicted of fraud, distinguishing different career dimensions such as intermittency, versatility and specialization. Results indicate that most fraud offenders are versatile in the sense that they also have significant criminal records for other serious offending (that is, not fraud). At the same time they are also specialized in fraud. When we examine developmental trajectories of serious offending and next explore patterns of fraud for the groups identified, we find that offenders in our sample represent a heterogeneous group and that the classic divide between typical financial (for example, white-collar) offenders and common criminals does not apply to the majority of our sample. PMID:28989326

  15. New chapter in NCFE saga. SEC's civil fraud charges against executives at failed firm offer cold comfort for the hospitals, physicians hurt by the debacle.

    PubMed

    Becker, Cinda

    2006-01-02

    Trouble revisited National Century Financial Enterprises last month, when the Securities and Exchange Commission sued four former execs for the accounting fraud that caused the financial firm's collapse in 2002. The investigation worries some, but others, like Kathy Patrick, left, an attorney representing former NCFE investors, says there is "legitimate business to be done in the purchase of healthcare receivables."

  16. 42 CFR 455.19 - Provider's statement on check.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Provider's statement on check. 455.19 Section 455.19 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICAL ASSISTANCE PROGRAMS PROGRAM INTEGRITY: MEDICAID Medicaid Agency Fraud Detection and...

  17. 42 CFR 455.18 - Provider's statements on claims forms.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Provider's statements on claims forms. 455.18 Section 455.18 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED) MEDICAL ASSISTANCE PROGRAMS PROGRAM INTEGRITY: MEDICAID Medicaid Agency Fraud...

  18. 29 CFR 22.22 - Exchange of witness lists, statements, and exhibits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Exchange of witness lists, statements, and exhibits. 22.22 Section 22.22 Labor Office of the Secretary of Labor PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986 § 22.22... statements that the party intends to offer in lieu of live testimony in accordance with § 22.33(b). At the...

  19. 29 CFR 22.22 - Exchange of witness lists, statements, and exhibits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 1 2014-07-01 2013-07-01 true Exchange of witness lists, statements, and exhibits. 22.22 Section 22.22 Labor Office of the Secretary of Labor PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986 § 22.22... statements that the party intends to offer in lieu of live testimony in accordance with § 22.33(b). At the...

  20. 29 CFR 22.22 - Exchange of witness lists, statements, and exhibits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 1 2012-07-01 2012-07-01 false Exchange of witness lists, statements, and exhibits. 22.22 Section 22.22 Labor Office of the Secretary of Labor PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986 § 22.22... statements that the party intends to offer in lieu of live testimony in accordance with § 22.33(b). At the...

  1. 29 CFR 22.22 - Exchange of witness lists, statements, and exhibits.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 1 2013-07-01 2013-07-01 false Exchange of witness lists, statements, and exhibits. 22.22 Section 22.22 Labor Office of the Secretary of Labor PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986 § 22.22... statements that the party intends to offer in lieu of live testimony in accordance with § 22.33(b). At the...

  2. 29 CFR 22.22 - Exchange of witness lists, statements, and exhibits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 1 2011-07-01 2011-07-01 false Exchange of witness lists, statements, and exhibits. 22.22 Section 22.22 Labor Office of the Secretary of Labor PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986 § 22.22... statements that the party intends to offer in lieu of live testimony in accordance with § 22.33(b). At the...

  3. 12 CFR 1731.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AND SOUNDNESS MORTGAGE FRAUD REPORTING § 1731.2 Definitions. For purposes of this part— (a) Director... Association or the Federal Home Loan Mortgage Corporation. (c) Mortgage fraud means a material misstatement... mortgage, including a mortgage associated with a mortgage-backed security or similar financial instrument...

  4. An appraisal of the performance of the economic and financial crimes commission in Nigeria.

    PubMed

    Sowunmi, Fatai Abiola; Adesola, Muniru Adekunle; Salako, Mudashiru Abiodun

    2010-12-01

    This article examines how an anti-graft body, the Economic and Financial Crime Commission (EFCC), has fared in reducing the incidence of corruption in Nigeria, in particular, bank fraud, Internet scam, and bad governance. It first discusses the corruption situation in Nigeria by highlighting public office holders who have been associated with corruption charges. A Likert-type scale is used in designing the questionnaire for data collection. Descriptive and chi-square analyses are used, and results reveal that the performance of the EFCC has been affected by government interference (p < .05). However, although the anti-graft body has not been able to reduce the incidence of bank fraud (p > .05), bad governance and advance fee fraud have recorded appreciable reduction (p < .05). Areas of success as well as challenges that need to be addressed are identified. Specifically, it is recommended that the bill that established EFCC should be amended to reduce government interference and improve its manpower development, especially in the areas of fraud and Internet scam detection.

  5. An inequality for detecting financial fraud, derived from the Markowitz Optimal Portfolio Theory

    NASA Astrophysics Data System (ADS)

    Bard, Gregory V.

    2016-12-01

    The Markowitz Optimal Portfolio Theory, published in 1952, is well-known, and was often taught because it blends Lagrange Multipliers, matrices, statistics, and mathematical finance. However, the theory faded from prominence in American investing, as Business departments at US universities shifted from techniques based on mathematics, finance, and statistics, to focus instead on leadership, public speaking, interpersonal skills, advertising, etc… The author proposes a new application of Markowitz's Theory: the detection of a fairly broad category of financial fraud (called "Ponzi schemes" in American newspapers) by looking at a particular inequality derived from the Markowitz Optimal Portfolio Theory, relating volatility and expected rate of return. For example, one recent Ponzi scheme was that of Bernard Madoff, uncovered in December 2008, which comprised fraud totaling 64,800,000,000 US dollars [23]. The objective is to compare investments with the "efficient frontier" as predicted by Markowitz's theory. Violations of the inequality should be impossible in theory; therefore, in practice, violations might indicate fraud.

  6. 12 CFR 1731.3 - Unsafe and unsound conduct.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... DEVELOPMENT SAFETY AND SOUNDNESS MORTGAGE FRAUD REPORTING § 1731.3 Unsafe and unsound conduct. An Enterprise may not require the repurchase of or may not decline to purchase a mortgage, mortgage backed security, or similar financial instrument because of possible mortgage fraud without promptly reporting to the...

  7. Protecting your practice.

    PubMed

    Kerr, Joseph

    2015-01-01

    Dentists have much invested in their practices. They need to protect their practices from fraud and noncompliance. The author provides practical suggestions for how to significantly reduce the risk of fraud and theft in the practice without disrupting day-to-day operations. By adhering to nonintrusive policy and procedure changes, dental practice owners can reduce inherent risks of fraud and theft, while increasing financial and human resource knowledge regarding their practice. Practice owners with the appropriate policies and procedures benefit from significantly lower risk of loss from fraud and theft. Furthermore, they have a better understanding of their practice's finances and human resources. Copyright © 2015 American Dental Association. Published by Elsevier Inc. All rights reserved.

  8. 45 CFR 681.3 - What is the basis for the imposition of civil penalties and assessments?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... (Continued) NATIONAL SCIENCE FOUNDATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Purpose, Definitions... is supported by any written statement which asserts a material fact which is false, fictitious, or fraudulent; (iii) Includes or is supported by any written statement that— (A) Omits a material fact; (B) Is...

  9. 45 CFR 681.3 - What is the basis for the imposition of civil penalties and assessments?

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... (Continued) NATIONAL SCIENCE FOUNDATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Purpose, Definitions... is supported by any written statement which asserts a material fact which is false, fictitious, or fraudulent; (iii) Includes or is supported by any written statement that— (A) Omits a material fact; (B) Is...

  10. 45 CFR 681.3 - What is the basis for the imposition of civil penalties and assessments?

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... (Continued) NATIONAL SCIENCE FOUNDATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Purpose, Definitions... is supported by any written statement which asserts a material fact which is false, fictitious, or fraudulent; (iii) Includes or is supported by any written statement that— (A) Omits a material fact; (B) Is...

  11. 45 CFR 681.3 - What is the basis for the imposition of civil penalties and assessments?

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... (Continued) NATIONAL SCIENCE FOUNDATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Purpose, Definitions... is supported by any written statement which asserts a material fact which is false, fictitious, or fraudulent; (iii) Includes or is supported by any written statement that— (A) Omits a material fact; (B) Is...

  12. 45 CFR 681.3 - What is the basis for the imposition of civil penalties and assessments?

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... (Continued) NATIONAL SCIENCE FOUNDATION PROGRAM FRAUD CIVIL REMEDIES ACT REGULATIONS Purpose, Definitions... is supported by any written statement which asserts a material fact which is false, fictitious, or fraudulent; (iii) Includes or is supported by any written statement that— (A) Omits a material fact; (B) Is...

  13. 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.

  14. Student Financial Aid Handbook, 2000-2001. Volume 1: Student Eligibility.

    ERIC Educational Resources Information Center

    Department of Education, Washington, DC. Student Financial Assistance.

    This handbook helps financial aid administrators determine students' eligibility for aid from the U.S. Department of Education's Student Financial Assistance (SFA) programs. An introduction describes information sources, conflicting information, fraud case referral, status change, electronic requirements, the application system, and recent…

  15. 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

  16. Financial Scandals and Student Loans

    ERIC Educational Resources Information Center

    Eisenberg, Meyer; Franke, Ann H.

    2007-01-01

    The investigations of student-loan programs around the country echo previous scandals in the financial world involving stock offerings and mutual funds. The relationships between lenders and financial-aid officers seem to raise the same questions about impropriety, conflict of interest, and possible fraud. Indeed, lessons from Wall Street can…

  17. The company you keep: spreading effects of financial fraud on investor trust.

    PubMed

    Bernet, Patrick Michael; Getzen, Thomas E

    2007-01-01

    Investor trust is valuable to health care organizations. Without it, they may face higher capital costs. This study explores recent cases of fraud and the appearance of impropriety by health care organizations, focusing on the manners in which trust was violated, the systems that allowed those violations, and the effects on financial markets. Increases in the incidence and scale of such transgressions may be harbingers of worse times ahead. This article examines how recent events have affected the cost of capital, and what health care organizations can do to avoid being judged by the company they keep.

  18. College Scholarship Fraud Prevention Act of 2000: Annual Report to Congress. May 2005

    ERIC Educational Resources Information Center

    US Department of Education, 2005

    2005-01-01

    Every year, millions of high school graduates seek ways to finance the rising costs of a college education, at times falling prey to scholarship and financial aid scams. To help students and their families, on November 5, 2000, Congress passed the College Scholarship Fraud Prevention Act of 2000 (Act) to establish stricter sentencing guidelines…

  19. College Scholarship Fraud Prevention Act of 2000: Annual Report to Congress. May 2006

    ERIC Educational Resources Information Center

    US Department of Education, 2006

    2006-01-01

    Every year, millions of high school graduates seek ways to finance the rising costs of a college education, at times falling prey to scholarship and financial aid scams. To help students and their families, on November 5, 2000, Congress passed the College Scholarship Fraud Prevention Act of 2000 (Act) to establish stricter sentencing guidelines…

  20. College Scholarship Fraud Prevention Act of 2000: Annual Report to Congress. May 2007

    ERIC Educational Resources Information Center

    US Department of Education, 2007

    2007-01-01

    Every year, millions of high school graduates seek ways to finance the rising costs of a college education, at times falling prey to scholarship and financial aid scams. To help students and their families, on November 5, 2000, Congress passed the College Scholarship Fraud Prevention Act of 2000 (Act) to establish stricter sentencing guidelines…

  1. College Scholarship Fraud Prevention Act of 2000: Annual Report to Congress. 2008

    ERIC Educational Resources Information Center

    US Department of Education, 2008

    2008-01-01

    Every year, millions of high school graduates seek ways to finance the rising costs of a college education, at times falling prey to scholarship and financial aid scams. To help students and their families, on November 5, 2000, Congress passed the College Scholarship Fraud Prevention Act of 2000 (Act) to establish stricter sentencing guidelines…

  2. College Scholarship Fraud Prevention Act of 2000: Annual Report to Congress

    ERIC Educational Resources Information Center

    US Department of Education, 2004

    2004-01-01

    Every year, millions of high school graduates seek ways to finance the rising costs of a college education, at times falling prey to scholarship and financial aid scams. To help students and their families, on November 5, 2000, Congress passed the College Scholarship Fraud Prevention Act of 2000 (Act) to establish stricter sentencing guidelines…

  3. GAO audit not apt to find pervasive fraud in CARE Act.

    PubMed

    1999-12-24

    After hearing a series of news reports suggesting financial improprieties in programs run by Ryan White CARE Act recipients, a General Accounting Office (GAO) review of the program was made. A preliminary GAO report found only a few cases of fraud in the administration of funding stemming from the CARE Act, but that the potential for fraud is very real because of the lack of safeguards. These findings are considered important since the House Commerce Committee is expected to conduct oversight hearings into further authorization of the CARE Act early in 2000.

  4. 75 FR 4255 - Reporting of Fraudulent Financial Instruments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-27

    ... other words, if a decision to purchase or sell would have been different had the regulated entity... FHFA upon discovery that it has purchased or sold a fraudulent loan or financial instrument, or suspects a possible fraud relating to the purchase or sale of any loan or financial instrument. The final...

  5. 76 FR 54998 - Request for Information on Consumer Financial Products and Services Offered to Servicemembers

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-06

    ... public disclosure. Sensitive personal information such as account numbers or Social Security numbers... in person and online? 4. What programs, policies, accommodations, or benefits do financial service... protections and fraud protections. 5. What unique assistance, if any, is currently offered by financial...

  6. 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...

  7. 48 CFR 509.406-3 - Procedures.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., Reporting Waste, Fraud, Abuse, and Corruption. If, after investigation, the OIG believes a cause for... last known home and business addresses, zip codes, and DUNS Numbers. (3) A statement of facts. (4...

  8. 42 CFR 455.18 - Provider's statements on claims forms.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... SERVICES (CONTINUED) MEDICAL ASSISTANCE PROGRAMS PROGRAM INTEGRITY: MEDICAID Medicaid Agency Fraud... in § 455.19, the agency must provide that all provider claims forms be imprinted in boldface type...

  9. 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...

  10. Identifying Procurement Fraud in Defense Agencies: An Analysis of the Government Purchase Card Program

    DTIC Science & Technology

    2011-04-30

    fielding, contracting, interoperability, organizational behavior, risk management , cost estimating, and many others. Approaches range from... COSO ), (Whittington & Pany, 2012). In addition, the Federal Financial Management Improvement Act of 1996 identified internal control as an...fraud indicators within the DoD Government Purchase Card Programs and provides recommendations for improving the management of Government Purchase

  11. College Scholarship Fraud Prevention Act of 2000: Second Annual Report to Congress. May 2003

    ERIC Educational Resources Information Center

    US Department of Education, 2003

    2003-01-01

    Every year, millions of high school graduates seek ways to finance the rising costs of a college education, at times falling prey to scholarship and financial aid scams. To help students and their families, on November 5, 2000, Congress passed the College Scholarship Fraud Prevention Act of 2000 (Act) to establish stricter sentencing guidelines…

  12. 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...

  13. 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...

  14. 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...

  15. 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,"…

  16. 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

  17. 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...

  18. 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...

  19. 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…

  20. 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...

  1. Education Financial Management: Weak Internal Controls Led to Instances of Fraud and Other Improper Payments. Report to Congressional Requesters.

    ERIC Educational Resources Information Center

    Calbom, Linda M.

    This report to Congressional Requesters is concerned with internal control problems found in the U.S. Department of Education. Significant internal control weaknesses in the U.S. Department of Education's payment processes and poor physical control over its computer assets made the department vulnerable to (and in some cases resulted in) fraud,…

  2. 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

  3. 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…

  4. 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 .

  5. 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...

  6. Wayward Prescriptions: Costs of Fraud in Payor Plans

    PubMed Central

    Kaye, Thomas

    2008-01-01

    The cost of prescription drugs and medical devices has increased dramatically over the past several years. This increase has exceeded the annual average inflation index, making medical products desired sources of ill-gotten financial gains through diversion, theft, fraud, and deceit. With databases often being compromised, personal health information, personal identification, and therapy history are all available to be used by thieves through deception and misrepresentation, and are being traded on clandestine websites. With increasing values of medical services, wanted efforts continue to emerge in profiteering schemes, using illicit deals for financial gains by exploiting what was once perceived as sacred areas of medical care. Estimates of healthcare resource costs in dollars, lives, and products exceed $200 billion. Select examples of fraud in our medical services are presented that expose plan members to the risks of loss and theft that can compromise the privacy of their health records. The author outlines prevention steps for payors to guard against such practices. PMID:25126240

  7. 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

  8. 38 CFR 3.204 - Evidence of dependents and age.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... seeking benefits (see § 3.216). (2) VA shall require the types of evidence indicated in §§ 3.205 through 3... reasonable indication, in the claimant's statement or otherwise, of fraud or misrepresentation of the...

  9. Financial Fraud and Child Abuse

    ERIC Educational Resources Information Center

    Little, Allison Dare

    2014-01-01

    A modern form of abuse of children by parents and foster parents is to use the identity of children in their care for their own financial benefit, such as accessing their unused social security numbers to secure credit. This article reviews examples and implications of this identity theft.

  10. 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...

  11. 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...

  12. 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.

  13. 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...

  14. 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

  15. 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...

  16. Qualitative Information in Annual Reports & the Detection of Corporate Fraud: A Natural Language Processing Perspective

    ERIC Educational Resources Information Center

    Goel, Sunita

    2009-01-01

    High profile cases of fraudulent financial reporting such as those that occurred at Enron and WorldCom have shaken public confidence in the U.S. financial reporting process and have raised serious concerns about the roles of auditors, regulators, and analysts in financial reporting. In order to address these concerns and restore public confidence,…

  17. Basics of Saving and Investing: A Teaching Guide. Financial Literacy Two Thousand and One.

    ERIC Educational Resources Information Center

    Eastern Michigan Univ., Ypsilanti. National Inst. for Consumer Education.

    This teaching guide contains learning objectives that focus on the following: how to design a personal financial plan; how financial markets work; how to select among various saving and investment options; how to find out and use investment information; and how to recognize and protect oneself against investment fraud. The guide can be the…

  18. 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...

  19. 16 CFR 317.3 - Prohibited practices.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... ENERGY MARKET MANIPULATION RULE § 317.3 Prohibited practices. It shall be unlawful for any person... making of any untrue statement of material fact—that operates or would operate as a fraud or deceit upon... market conditions for any such product. ...

  20. 16 CFR 317.3 - Prohibited practices.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... ENERGY MARKET MANIPULATION RULE § 317.3 Prohibited practices. It shall be unlawful for any person... making of any untrue statement of material fact—that operates or would operate as a fraud or deceit upon... market conditions for any such product. ...

  1. 16 CFR 317.3 - Prohibited practices.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... ENERGY MARKET MANIPULATION RULE § 317.3 Prohibited practices. It shall be unlawful for any person... making of any untrue statement of material fact—that operates or would operate as a fraud or deceit upon... market conditions for any such product. ...

  2. 16 CFR 317.3 - Prohibited practices.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... ENERGY MARKET MANIPULATION RULE § 317.3 Prohibited practices. It shall be unlawful for any person... making of any untrue statement of material fact—that operates or would operate as a fraud or deceit upon... market conditions for any such product. ...

  3. 16 CFR 317.3 - Prohibited practices.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... ENERGY MARKET MANIPULATION RULE § 317.3 Prohibited practices. It shall be unlawful for any person... making of any untrue statement of material fact - that operates or would operate as a fraud or deceit... distort market conditions for any such product. ...

  4. 78 FR 76843 - Statement of Delegation of Authority

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-19

    ... Security Act (42 U.S.C. 1396b) for the establishment or operation of a Medicaid Fraud Control Unit. This... Social Security Act (42 U.S.C. 1316(e)(1)) to conduct reconsiderations of disallowances of any item or...

  5. 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...

  6. 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...

  7. 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. ...

  8. 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...

  9. 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

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. Abuses in Federal Student Aid Programs: Hearings Before the Permanent Subcommittee on Investigations of the Committee on Governmental Affairs. United States Senate, One Hundred First Congress, Second Session (February 20, 26, 1990).

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. Senate Committee on Governmental Affairs.

    This document presents oral testimony and prepared statements on the subject of federal student loan programs identified as particularly vulnerable to fraud, waste, and abuse. Opening statements by the four Senators (Nunn, Kohl, Roth, and Levin) stress the seriousness of increasing student loan defaults and abuses by proprietary, for profit, trade…

  17. 12 CFR 225.200 - Conditions to Board's section 20 orders.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... directors or the chief executive officer of an affiliated section 20 subsidiary. (ii) Directors, officers or... financial reporting, anti-fraud and financial responsibility rules applicable to broker-dealers. In addition...) Directors, officers or employees of a bank or thrift subsidiary of a bank holding company, or a bank or...

  18. 78 FR 63007 - Suspended Counterparty Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-23

    ... which they are doing or have done business has committed fraud or other financial misconduct during the... may be issued if FHFA determines that the covered misconduct is of a type that would be likely to... financial misconduct within a specified time period. FHFA reviews the reports submitted by the regulated...

  19. 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

  20. 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...

  1. 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...

  2. 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...

  3. 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

  4. 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.

  5. 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

  6. 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%.

  7. When Lying Feels the Right Thing to Do.

    PubMed

    Van Der Zee, Sophie; Anderson, Ross; Poppe, Ronald

    2016-01-01

    Fraud is a pervasive and challenging problem that costs society large amounts of money. By no means all fraud is committed by 'professional criminals': much is done by ordinary people who indulge in small-scale opportunistic deception. In this paper, we set out to investigate when people behave dishonestly, for example by committing fraud, in an online context. We conducted three studies to investigate how the rejection of one's efforts, operationalized in different ways, affected the amount of cheating and information falsification. Study 1 demonstrated that people behave more dishonestly when rejected. Studies 2 and 3 were conducted in order to disentangle the confounding factors of the nature of the rejection and the financial rewards that are usually associated with dishonest behavior. It was demonstrated that rejection in general, rather than the nature of a rejection, caused people to behave more dishonestly. When a rejection was based on subjective grounds, dishonest behavior increased with approximately 10%, but this difference was not statistically significant. We subsequently measured whether dishonesty was driven by the financial loss associated with rejection, or emotional factors such as a desire for revenge. We found that rejected participants were just as dishonest when their cheating did not led to financial gain. However, they felt stronger emotions when there was no money involved. This seems to suggest that upon rejection, emotional involvement, especially a reduction in happiness, drives dishonest behavior more strongly than a rational cost-benefit analysis. These results indicate that rejection causes people to behave more dishonestly, specifically in online settings. Firms wishing to deter customers and employees from committing fraud may therefore benefit from transparency and clear policy guidelines, discouraging people to submit claims that are likely to be rejected.

  8. When Lying Feels the Right Thing to Do

    PubMed Central

    Van Der Zee, Sophie; Anderson, Ross; Poppe, Ronald

    2016-01-01

    Fraud is a pervasive and challenging problem that costs society large amounts of money. By no means all fraud is committed by ‘professional criminals’: much is done by ordinary people who indulge in small-scale opportunistic deception. In this paper, we set out to investigate when people behave dishonestly, for example by committing fraud, in an online context. We conducted three studies to investigate how the rejection of one’s efforts, operationalized in different ways, affected the amount of cheating and information falsification. Study 1 demonstrated that people behave more dishonestly when rejected. Studies 2 and 3 were conducted in order to disentangle the confounding factors of the nature of the rejection and the financial rewards that are usually associated with dishonest behavior. It was demonstrated that rejection in general, rather than the nature of a rejection, caused people to behave more dishonestly. When a rejection was based on subjective grounds, dishonest behavior increased with approximately 10%, but this difference was not statistically significant. We subsequently measured whether dishonesty was driven by the financial loss associated with rejection, or emotional factors such as a desire for revenge. We found that rejected participants were just as dishonest when their cheating did not led to financial gain. However, they felt stronger emotions when there was no money involved. This seems to suggest that upon rejection, emotional involvement, especially a reduction in happiness, drives dishonest behavior more strongly than a rational cost-benefit analysis. These results indicate that rejection causes people to behave more dishonestly, specifically in online settings. Firms wishing to deter customers and employees from committing fraud may therefore benefit from transparency and clear policy guidelines, discouraging people to submit claims that are likely to be rejected. PMID:27313549

  9. 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...

  10. 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

  11. 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 .’

  12. 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)

  13. Understanding the Financial Knowledge Gap: A New Dimension of Inequality in Later Life.

    PubMed

    Khan, Mohammad Nuruzzaman; Rothwell, David W; Cherney, Katrina; Sussman, Tamara

    2017-01-01

    To understand individuals' financial behaviors, it is important to understand the financial knowledge gap - the distance between one's objective and subjective financial knowledge. Overestimating one's financial knowledge can lead to risky financial behaviors. To date, limited empirical work has examined how financial knowledge gap varies across age groups. We analyze the size and nature of the financial knowledge gap and its variation across age groups. Using nationally representative data, we find robust evidence that older adults overestimate their financial knowledge. Social workers can assess the financial knowledge gap and educate their clients to protect from financial fraud, exploitation, and abuse.

  14. 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...

  15. 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...

  16. 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

  17. 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...

  18. 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...

  19. 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

  20. A Secure and Privacy-Preserving Targeted Ad-System

    NASA Astrophysics Data System (ADS)

    Androulaki, Elli; Bellovin, Steven M.

    Thanks to its low product-promotion cost and its efficiency, targeted online advertising has become very popular. Unfortunately, being profile-based, online advertising methods violate consumers' privacy, which has engendered resistance to the ads. However, protecting privacy through anonymity seems to encourage click-fraud. In this paper, we define consumer's privacy and present a privacy-preserving, targeted ad system (PPOAd) which is resistant towards click fraud. Our scheme is structured to provide financial incentives to all entities involved.

  1. 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...

  2. 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

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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

  8. 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

  9. 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.

  10. 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.…

  11. 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...

  12. 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...

  13. 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...

  14. 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

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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

  6. Fraud in scientific research – birth of the Concordat to uphold research integrity in the United Kingdom

    PubMed Central

    Khajuria, Ankur; Agha, Riaz

    2014-01-01

    Fraud in research has risen exponentially and recent high profile cases may just be the tip of the iceberg. This threatens to have a major impact on public health, with policy makers and clinicians acting on erroneous data. To address this, the new research “Concordat”, a consensus statement on research misconduct, has been published. Can it hold the key to rebuilding public confidence in scientific research in the United Kingdom? This review focuses on the concept of research misconduct, highlighting prominent cases and discussing strategies in order to restore confidence in the validity of scientific research. PMID:24262890

  7. Risk Factors: Colleges Look to Manage Threats Ranging from Fraud to Data Breaches

    ERIC Educational Resources Information Center

    Wills, Lisa M.

    2011-01-01

    When an individual hears the term risk, he/she usually thinks of the financial institutions whose mismanagement of risk was instrumental in causing the 2008 financial crash. But all organizations, including colleges and universities, face various types and levels of risk, which threaten to harm the institutions and their ability to fulfill their…

  8. Cheating in Online Courses for Financial Aid Fraud in the U.S.

    ERIC Educational Resources Information Center

    Owen, Robert S.

    2016-01-01

    This manuscript reviews issues that differentiate traditional academic cheating from course misconduct that is motivated by a desire to defraud financial aid services in the U.S. Past research on college student cheating has assumed that cheaters are driven by an incentive to obtain undeserved grades in college in order to ultimately obtain a…

  9. 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...

  10. 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…

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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)

  16. 34 CFR 682.405 - Loan rehabilitation agreement.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... to, a crime involving fraud in obtaining title IV, HEA program assistance, so that the loan may be... loan rehabilitation. (c) A guaranty agency must make available financial and economic education...

  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. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  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. 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...

  8. 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...

  9. Maintaining Agency Direction on Financial Fraud Act

    THOMAS, 112th Congress

    Rep. Posey, Bill [R-FL-15

    2011-07-20

    House - 08/22/2011 Referred to the Subcommittee on Capital Markets and Government Sponsored Enterprises. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  10. 75 FR 12559 - Statement of Organization, Functions and Delegations of Authority

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-16

    ... National, State and local professional organizations to promote quality assurance efforts and deter fraud... publishes State Board compliance reports; (3) conducts audits to ensure validity of data in the banks; (4) develops programs of research on trends in data, quality assurance, risk management, medical liability and...

  11. 45 CFR 79.47 - Limitations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Limitations. 79.47 Section 79.47 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION PROGRAM FRAUD CIVIL REMEDIES § 79.47 Limitations. (a) The notice of hearing with respect to a claim or statement must be served in the manner...

  12. 6 CFR 13.47 - Limitations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 6 Domestic Security 1 2010-01-01 2010-01-01 false Limitations. 13.47 Section 13.47 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY PROGRAM FRAUD CIVIL REMEDIES § 13.47 Limitations. (a) The notice of hearing with respect to a Claim or Statement must be served in the manner...

  13. 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...

  14. 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...

  15. 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

  16. 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...

  17. 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

  18. Maintaining Agency Direction on Financial Fraud Act

    THOMAS, 112th Congress

    Sen. Barrasso, John [R-WY

    2011-07-20

    Senate - 07/20/2011 Read twice and referred to the Committee on Banking, Housing, and Urban Affairs. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  19. Maintaining Agency Direction on Financial Fraud Act

    THOMAS, 111th Congress

    Sen. Barrasso, John [R-WY

    2010-02-24

    Senate - 02/24/2010 Read twice and referred to the Committee on Banking, Housing, and Urban Affairs. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  20. 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.

  1. 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...

  2. 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...

  3. 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...

  4. 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

  5. 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...

  6. 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.

  7. 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.

  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. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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,…

  5. 39 CFR 273.7 - Concurrence of Attorney General.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Concurrence of Attorney General. 273.7 Section 273... PROGRAM FRAUD CIVIL REMEDIES ACT § 273.7 Concurrence of Attorney General. (a) The Attorney General is... the Attorney General or his designee approves such action in a written statement which specifies: (1...

  6. 20 CFR 355.6 - Prerequisites for issuing a complaint.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...), the amount of money or the value of property or services demanded or requested in violation of § 355.3... simultaneously, regardless of the amount of money or the value of property or services demanded or requested. ... OR STATEMENTS REGULATIONS UNDER THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986 § 355.6 Prerequisites...

  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. 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

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

    ERIC Educational Resources Information Center

    Louisiana State Legislative Auditor, Baton Rouge.

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

  17. Financial Statements: Disclosures and Presentations.

    DTIC Science & Technology

    1985-12-01

    may be rendered when the financial statements are p;eaed in full compliance with GAAP , consistently applied. Inadequate disclosures as well as other...after the end of the current year, respectively. (Delaney et al., GAAP Interpretation and Application, pp. 52-53. ) Beginning Measurement Disposal End...Of Changing Prices In Financial Reports GAAP for reporting changing prices in financial reports is promulgated in FASB Statements 33, 39, 40, 41, 46

  18. 17 CFR 270.3a-8 - Certain research and development companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... and development expenses as defined in FASB Statement of Financial Accounting Standards No. 2, Accounting for Research and Development Costs, as currently in effect or as it may be subsequently revised..., except that the issuer shall consolidate its financial statements with the financial statements of any...

  19. 77 FR 25499 - Notice of Proposed Information Collection: Comment Request; Personal Financial and Credit Statement

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-30

    ... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5607-N-14] Notice of Proposed Information Collection: Comment Request; Personal Financial and Credit Statement AGENCY: Office of the... Proposal: Personal Financial and Credit Statement. OMB Control Number, if applicable: 2502-0001...

  20. 76 FR 7577 - Agency Information Collection Activities: Submission for OMB Review; Comment Request, OMB No...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-10

    ...; Debt Collection Financial Statement AGENCY: Federal Emergency Management Agency, DHS. ACTION: Notice... No. 1660-0011; FEMA Form 127-0-1 (currently FEMA Form 22-13), Debt Collection Financial Statement... . SUPPLEMENTARY INFORMATION: Collection of Information Title: Debt Collection Financial Statement. Type of...

  1. 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 ...

  2. 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

  3. 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...

  4. 46 CFR 403.120 - Notes to financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Notes to financial statements. 403.120 Section 403.120 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF HOMELAND SECURITY GREAT LAKES PILOTAGE UNIFORM ACCOUNTING SYSTEM General § 403.120 Notes to financial statements. (a) All matters that are not clearly...

  5. Understanding Financial Statements. A Strategic Guide for Independent College & University Boards.

    ERIC Educational Resources Information Center

    McCarthy, John H.; Turner, Robert M.; Johnson, Sandra L., Ed.

    1997-01-01

    This guide for members of the governing boards of independent colleges and universities is intended to provide information necessary to an understanding of college and university financial statements, especially annual financial statements. Following an introductory chapter, chapter 2 identifies key questions and strategic issues facing…

  6. 78 FR 75346 - Proposed Agency Information Collection Activities; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-11

    ... banks file and the Consolidated Financial Statements for Holding Companies (FR Y-9C; OMB No. 7100-0128... holding companies and are consolidated into the financial statements of their parent organizations.... Report title: Financial Statements of U.S. Nonbank Subsidiaries of U.S. Holding Companies and the...

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

    DTIC Science & Technology

    2003-08-20

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

  8. 2000 CENSUS Analysis of Fiscal Year 2000 Budget and Internal Control Weaknesses at the U.S. Census Bureau

    DTIC Science & Technology

    2001-12-01

    Act of 1996 FMFIA Federal Managers’ Financial Integrity Act of 1982 FTE full-time equivalent GAAP generally...statements.11 This guidance requires that financial statements be prepared in accordance with U.S. generally accepted accounting principles ( GAAP )12 and the...Federal Financial Statements. 12The Federal Accounting Standards Advisory Board promulgates GAAP for federal government entities. Annual Financial

  9. 17 CFR 210.8-04 - Financial statements of businesses acquired or to be acquired.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Article 8 Financial Statements of Smaller Reporting Companies § 210.8-04 Financial statements of... any periods they are under common control or management. A group of businesses is deemed to be related if: (i) They are under common control or management; (ii) The acquisition of one business is...

  10. 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

  11. 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

  12. 17 CFR 210.8-08 - Age of financial statements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 17 Commodity and Securities Exchanges 2 2013-04-01 2013-04-01 false Age of financial statements. 210.8-08 Section 210.8-08 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION FORM... CONSERVATION ACT OF 1975 Article 8 Financial Statements of Smaller Reporting Companies § 210.8-08 Age of...

  13. 17 CFR 210.8-08 - Age of financial statements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 17 Commodity and Securities Exchanges 2 2012-04-01 2012-04-01 false Age of financial statements. 210.8-08 Section 210.8-08 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION FORM... CONSERVATION ACT OF 1975 Article 8 Financial Statements of Smaller Reporting Companies § 210.8-08 Age of...

  14. 17 CFR 210.8-08 - Age of financial statements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 17 Commodity and Securities Exchanges 3 2014-04-01 2014-04-01 false Age of financial statements. 210.8-08 Section 210.8-08 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION FORM... CONSERVATION ACT OF 1975 Article 8 Financial Statements of Smaller Reporting Companies § 210.8-08 Age of...

  15. 17 CFR 230.144A - Private resales of securities to institutions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... entity that are consolidated with the entity in its financial statements prepared in accordance with... annual financial statements, as of a date not more than 16 months preceding the date of sale under the... securities holdings in its financial statements on the basis of their market value, and no current...

  16. 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...

  17. 29 CFR 2520.104-50 - Short plan years, deferral of accountant's examination and report.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) Financial statements and accompanying schedules prepared in conformity with the requirements of section 103... respect to the financial statements and accompanying schedules for both of the two plan years. (2) The annual report for the second of the two consecutive plan years shall include: (i) Financial statements...

  18. 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

  19. Combating healthcare corruption and fraud with improved global health governance.

    PubMed

    Mackey, Tim K; Liang, Bryan A

    2012-10-22

    Corruption is a serious threat to global health outcomes, leading to financial waste and adverse health consequences. Yet, forms of corruption impacting global health are endemic worldwide in public and private sectors, and in developed and resource-poor settings alike. Allegations of misuse of funds and fraud in global health initiatives also threaten future investment. Current domestic and sectorial-level responses are fragmented and have been criticized as ineffective. In order to address this issue, we propose a global health governance framework calling for international recognition of "global health corruption" and development of a treaty protocol to combat this crucial issue.

  20. Energy entrepreneurs who bilked the public

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

    Barnes, E.

    1982-11-01

    The rush to invest in domestic energy development was accompanied by fraud, which has cost victims financial loss and diverted needed capital from legitimate projects. Government policies and tax incentives encouraged greedy entrepreneurs to perpetrate energy-related frauds. The three major areas targeted for abuse were tax shelters, deferred delivery contracts, and securities in companies promoting energy-related products. The courts have been lenient in the conviction and punishment of unlawful promoters, while victims who risk losing tax deductions are often reluctant to cooperate. Several case histories illustrate the activities of con artists and the rewards available to the unscrupulous. (DCK)

  1. Financial Management at the American Forces Information Service.

    DTIC Science & Technology

    1997-05-07

    The Federal Financial Management Act of 1994, Public Law 103-356, requires DoD to provide FY 1996 consolidated financial statements to the Office of...Management and Budget. Financial data from the American Forces Information Service will be included in the DoD FY 1996 consolidated financial statements . In

  2. 17 CFR Appendix A to Part 30 - Interpretative Statement With Respect to the Commission's Exemptive Authority Under § 30.10 of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... solicit and accept customer orders and are in good standing. Equally important, the procedure provides the... authorities of membership and licensing criteria, as well as the criteria themselves, will be considered by..., as well as protection from fraud. Recordkeeping and Reporting. Recordkeeping requirements have long...

  3. 40 CFR 403.12 - Reporting requirements for POTW's and industrial users.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 40 Protection of Environment 30 2012-07-01 2012-07-01 false Reporting requirements for POTW's and...)], I certify that, to the best of my knowledge and belief, there has been no increase in the level of...) Provisions Governing Fraud and False Statements: The reports and other documents required to be submitted or...

  4. 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

  5. Conceptual model and map of financial exploitation of older adults.

    PubMed

    Conrad, Kendon J; Iris, Madelyn; Ridings, John W; Fairman, Kimberly P; Rosen, Abby; Wilber, Kathleen H

    2011-10-01

    This article describes the processes and outcomes of three-dimensional concept mapping to conceptualize financial exploitation of older adults. Statements were generated from a literature review and by local and national panels consisting of 16 experts in the field of financial exploitation. These statements were sorted and rated using Concept Systems software, which grouped the statements into clusters and depicted them as a map. Statements were grouped into six clusters, and ranked by the experts as follows in descending severity: (a) theft and scams, (b) financial victimization, (c) financial entitlement, (d) coercion, (e) signs of possible financial exploitation, and (f) money management difficulties. The hierarchical model can be used to identify elder financial exploitation and differentiate it from related but distinct areas of victimization. The severity hierarchy may be used to develop measures that will enable more precise screening for triage of clients into appropriate interventions.

  6. 18 CFR 706.404 - Time for submission of statements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests § 706.404 Time for submission of statements. An employee required to submit a statement of employment and financial intersts by... 18 Conservation of Power and Water Resources 2 2010-04-01 2010-04-01 false Time for submission of...

  7. 12 CFR 263.105 - Statement of net worth.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... initiation of the adversary adjudication. Unaudited financial statements are acceptable for individual... judge or the Board otherwise requires. Financial statements or reports filed with or reported to a... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Statement of net worth. 263.105 Section 263.105...

  8. 12 CFR 308.177 - Statement of net worth.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... Unaudited financial statements are acceptable unless the administrative law judge or the Board of Directors otherwise requires. Financial statements or reports to a Federal or state agency, prepared before the... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Statement of net worth. 308.177 Section 308.177...

  9. 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.

  10. 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

  11. 12 CFR 563c.4 - Condensed financial information [Parent only].

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... ACCOUNTING REQUIREMENTS Form and Content of Financial Statements § 563c.4 Condensed financial information... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Condensed financial information [Parent only... part shall be presented in a note to the financial statements when the restricted net assets (17 CFR...

  12. 12 CFR 223.32 - What rules apply to financial subsidiaries of a member bank?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... financial subsidiary. If a financial subsidiary is consolidated with its parent member bank under GAAP, the... equal to the carrying value of the securities on parent-only financial statements of the member bank... bank's parent-only GAAP financial statements is $500. The member bank initially must value the...

  13. 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

  14. 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

  15. 17 CFR 210.2-03 - Examination of financial statements by foreign government auditors.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Qualifications and Reports of Accountants § 210.2-03 Examination of financial statements by foreign government auditors. Notwithstanding any requirements as to examination by independent accountants, the financial...

  16. 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...

  17. 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

  18. 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.

  19. 17 CFR 210.9-01 - Application of §§ 210.9-01 to 210.9-07

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES....9-01 Application of §§ 210.9-01 to 210.9-07 This article is applicable to consolidated financial statements filed for bank holding companies and to any financial statements of banks that are included in...

  20. Implications of new accounting rules for income taxes.

    PubMed

    Reinstein, A; Carmichael, B J; Spaulding, A D

    1994-02-01

    The provisions of the Financial Accounting Standards Board (FASB) Statement No. 109, Accounting for Income Taxes, require all organizations that issue financial statements to shift the focus of their accounting for income taxes from the income statement to the balance sheet. This change can alter significantly a healthcare organization's financial position. The change also may affect the way in which investors, lenders, regulators, and other users of financial statements evaluate corporations in the healthcare industry. Hospitals and other healthcare organizations, particularly for-profit organizations, therefore, should review carefully their methods of accounting for such items as deferred tax assets and loss and expense reserves.

  1. Student Financial Assistance Programs. Hearings Before a Subcommittee of the Committee on Government Operations, House of Representatives, Ninety-Fifth Congress, Second Session. July 27; August 3; and October 5, 1978.

    ERIC Educational Resources Information Center

    Congress of the U. S., Washington, DC. House Committee on Government Operations.

    Three hearings held before the U.S. House of Representatives on student financial assistance programs were concerned with the manner in which the Office of Education's assistance programs were being administered, the extent and nature of fraud, waste and abuse, and the progress of the Department of Health, Education, and Welfare's (HEW) corrective…

  2. Double-Entry Bookkeeping.

    ERIC Educational Resources Information Center

    Snyder, Herbert

    1999-01-01

    Explains the principles and mechanics of double-entry bookkeeping as a part of the accounting cycle to produce a functioning set of accounting records. Suggests that libraries need to have accurate and timely information about their spending to gain financial control and protect against fraud and abuse. (LRW)

  3. 26 CFR 1.475(a)-4 - Valuation safe harbor.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... statement. See paragraph (m) of this section. (2) Example. Use of eligible and non-eligible methods. X uses... primary financial statement for that year if that primary financial statement is described in paragraph (h)(2)(i) of this section (concerning statements required to be filed with the SEC) or if that primary...

  4. 26 CFR 1.475(a)-4 - Valuation safe harbor.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... statement. See paragraph (m) of this section. (2) Example. Use of eligible and non-eligible methods. X uses... primary financial statement for that year if that primary financial statement is described in paragraph (h)(2)(i) of this section (concerning statements required to be filed with the SEC) or if that primary...

  5. U.S. GOVERNMENT FINANCIAL STATEMENTS: FY 2001 Results Highlight the Continuing Need to Accelerate Federal Financial Management Reform

    DTIC Science & Technology

    2002-04-09

    consolidated financial statements for fiscal years 2001 and 2000. Both the consolidated financial statements and this report are included in the fiscal year 2001 Financial Report of the United States Government, which was issued by the Department of the Treasury (Treasury) on March 29, 2002, and is available through GAO’s Internet site, at www.gao.gov. Work by the subcommittee has been a catalyst to facilitate government management reform over the past 5 years and will be critical to ultimately restoring the confidence of

  6. 12 CFR 225.142 - Statement of policy concerning bank holding companies engaging in futures, forward and options...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... guidelines for banks that engage in financial contract activities. Since the Financial Accounting Standards... (REGULATION Y) Regulations Financial Holding Companies Interpretations § 225.142 Statement of policy... agency securities and money market instruments. (a) Purpose of financial contract positions. In...

  7. Financial Accounting at the On-Site Inspection Agency

    DTIC Science & Technology

    1997-04-15

    Public Law 103-356 requires DoD to provide consolidated financial statements for FY 1996 to the Office of Management and Budget. Financial data from...the On-Site Inspection Agency (OSIA) will be included in the category "Other Defense Organizations" in the consolidated financial statements for DoD

  8. North Central Association of Colleges and Schools Financial Statements and Accountants' Report.

    ERIC Educational Resources Information Center

    North Central Association Quarterly, 1986

    1986-01-01

    Offers financial information for the association as of June 30, 1986. Includes a balance sheet, statements of changes in members' equity and the association's financial position. Presents material on accounting policies. (DMM)

  9. The Development of a Course in Financial Statement Analysis for the Dowling College M.B.A. Program. Curriculum and Program Planning.

    ERIC Educational Resources Information Center

    Newman, James F.

    In the development of a course in financial statement analysis, the following procedures were implemented: analysis of new accounting pronouncements, new textbooks, and articles on the topic of financial statement analysis; establishment of goals and objectives for the course; and selection of text and content of the course. The course was…

  10. Eliminating Entries.

    DTIC Science & Technology

    1997-03-31

    included in the FY 1996 DoD-wide Consolidated Financial Statements . The entities’ assets reported by DoD in FY 1995, excluding Other Defense...Organizations, totaled $1,306 billion, and revenues totaled $303 billion. When an entity prepares consolidated financial statements , it should eliminate the...series of reports on the FY 1996 DoD-wide Consolidated Financial Statements . We determined whether eliminating entries were properly reported on the FY

  11. 76 FR 7091 - Notice of Intent To Require Reporting Forms for Savings and Loan Holding Companies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-08

    ... title: Financial Statements for Bank Holding Companies. Agency form number: FR Y-9C, FR Y-9LP, FR Y-9SP... financial statements for the consolidated BHC and the parent holding company only. The FR Y-9 family of... condition to ensure safe and sound operations. The FR Y-9C consists of standardized financial statements...

  12. 17 CFR 210.3-06 - Financial statements covering a period of nine to twelve months.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... consecutive years (with not more than 12 months included in any period reported upon), the filing of financial... statements covering a period of 9 to 12 months shall be deemed to satisfy a requirement for filing financial statements for a period of 1 year where: (a) The issuer has changed its fiscal year; (b) The issuer has made...

  13. Determining Relevant Financial Statement Ratios in Department of Defense Service Component General Fund Financial Statements

    DTIC Science & Technology

    2014-06-01

    a . Gross Profit Ratio Modified to Budget Compliance Ratio ....70 b...statements. 1. Objective and Users For a business to make a profit , it is often required to obtain funds from lenders or investors to purchase the...required to determine conclusions regarding the financial position of a business. It is important for users to acknowledge that a ratio analysis is

  14. Boosting-Based Optimization as a Generic Framework for Novelty and Fraud Detection in Complex Strategies

    NASA Astrophysics Data System (ADS)

    Gavrishchaka, Valeriy V.; Kovbasinskaya, Maria; Monina, Maria

    2008-11-01

    Novelty detection is a very desirable additional feature of any practical classification or forecasting system. Novelty and rare patterns detection is the main objective in such applications as fault/abnormality discovery in complex technical and biological systems, fraud detection and risk management in financial and insurance industry. Although many interdisciplinary approaches for rare event modeling and novelty detection have been proposed, significant data incompleteness due to the nature of the problem makes it difficult to find a universal solution. Even more challenging and much less formalized problem is novelty detection in complex strategies and models where practical performance criteria are usually multi-objective and the best state-of-the-art solution is often not known due to the complexity of the task and/or proprietary nature of the application area. For example, it is much more difficult to detect a series of small insider trading or other illegal transactions mixed with valid operations and distributed over long time period according to a well-designed strategy than a single, large fraudulent transaction. Recently proposed boosting-based optimization was shown to be an effective generic tool for the discovery of stable multi-component strategies/models from the existing parsimonious base strategies/models in financial and other applications. Here we outline how the same framework can be used for novelty and fraud detection in complex strategies and models.

  15. Combating healthcare corruption and fraud with improved global health governance

    PubMed Central

    2012-01-01

    Corruption is a serious threat to global health outcomes, leading to financial waste and adverse health consequences. Yet, forms of corruption impacting global health are endemic worldwide in public and private sectors, and in developed and resource-poor settings alike. Allegations of misuse of funds and fraud in global health initiatives also threaten future investment. Current domestic and sectorial-level responses are fragmented and have been criticized as ineffective. In order to address this issue, we propose a global health governance framework calling for international recognition of “global health corruption” and development of a treaty protocol to combat this crucial issue. PMID:23088820

  16. 77 FR 42175 - Securities Act Industry Guides

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-18

    ... June 30, 2009, the Financial Accounting Standards Board (``FASB'') issued FASB Statement of Financial... Accepted Accounting Principles--a replacement of FASB Statement No. 162 (``Statement No. 168''), to establish the FASB Codification as the source of authoritative non-Commission accounting principles...

  17. 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...

  18. 17 CFR 210.3-02 - Consolidated statements of income and changes in financial positions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... statements of income and cash flows for each of the three fiscal years preceding the date of the most recent... preceding fiscal year, statements of income and cash flows shall be provided. Such interim financial...

  19. 17 CFR 210.3-02 - Consolidated statements of income and changes in financial positions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... statements of income and cash flows for each of the three fiscal years preceding the date of the most recent... preceding fiscal year, statements of income and cash flows shall be provided. Such interim financial...

  20. 17 CFR 210.3-02 - Consolidated statements of income and changes in financial positions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... statements of income and cash flows for each of the three fiscal years preceding the date of the most recent... preceding fiscal year, statements of income and cash flows shall be provided. Such interim financial...

  1. 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...

  2. 12 CFR 555.210 - What precautions must I take?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...) Implement security measures designed to ensure secure operations. Such measures must be adequate to: (1) Prevent unauthorized access to your records and your customers' records; (2) Prevent financial fraud through the use of electronic means or facilities; and (3) Comply with applicable security devices...

  3. Nurses' Educational Needs Assessment for Financial Management Education Using the Nominal Group Technique.

    PubMed

    Noh, Wonjung; Lim, Ji Young

    2015-06-01

    The purpose of this study was to identify the financial management educational needs of nurses in order to development an educational program to strengthen their financial management competencies. Data were collected from two focus groups using the nominal group technique. The study consisted of three steps: a literature review, focus group discussion using the nominal group technique, and data synthesis. After analyzing the results, nine key components were selected: corporate management and accounting, introduction to financial management in hospitals, basic structure of accounting, basics of hospital accounting, basics of financial statements, understanding the accounts of financial statements, advanced analysis of financial statements, application of financial management, and capital financing of hospitals. The present findings can be used to develop a financial management education program to strengthen the financial management competencies of nurses. Copyright © 2015. Published by Elsevier B.V.

  4. Fundamentals of financial statement analysis for academic physician managers.

    PubMed

    Danzi, J T; Boom, M L

    1998-04-01

    Academic medical centers (i.e., teaching hospitals) and academic medical practices are under pressure to control costs to compete with for-profit health care institutions. The authors explain how academic physician managers who want to control costs wisely must first understand the cost structure of the medical center or practice and compare that structure with those of for-profit institutions. Doing this requires a firm understanding of how to use a valuable tool, financial statement analysis, to assess an institution's health and performance. Such analysis consists of calculating a variety of financial ratios (e.g., operating income divided by revenues; net income divided by total assets) and then comparing them with the corresponding ratios that are considered industry norms. Three types of financial statements (defined in detail) lend themselves to this approach: the balance sheet, income statement, and statement of cash flows. The authors define standard financial ratios, point out their uses and limitations, and emphasize that a ratio's meaning derives from comparing it with the corresponding benchmark ratio in the industry as a whole. Ratios should be used not as the end point of assessing financial status, but as ways to identify possible problems that require further investigation. Analysis of trends of ratios over time within an institution is a complementary approach. The authors then discuss the use of ratios in three standard types of institutional evaluation: of performance, of liquidity and leverage, and of strategic planning. In addition, they present the financial statement of a fictitious academic medical center as an example of how to use ratios for financial statement analysis. The authors emphasize that the key to using the ratios they discuss and hundreds of others is first to decide what question needs answering and then to choose the relevant ratios to provide a basis for finding the answer.

  5. Notification: EPA’s Compliance with Statement of Federal Financial Accounting Standards No. 47 and Treasury Financial Manual, Part 2, Chapter 4700

    EPA Pesticide Factsheets

    Project #OA&E-FY18-0249, June 6, 2018. The OIG plans to begin preliminary research on the EPA’s compliance with the Statement of Federal Financial Accounting Standards No. 47: Reporting Entity; and Treasury Financial Manual, Part 2, Chapter 4700

  6. 40 CFR 280.94 - Allowable mechanisms and combinations of mechanisms.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... requirements of the financial test under this rule, the financial statements of the owner or operator are not consolidated with the financial statements of the guarantor. [53 FR 43370, Oct. 26, 1988, as amended at 58 FR... OPERATORS OF UNDERGROUND STORAGE TANKS (UST) Financial Responsibility § 280.94 Allowable mechanisms and...

  7. 17 CFR 210.9-06 - Condensed financial information of registrant.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933... be presented in a note to the financial statements when the restricted net assets (§ 210.4-08(e)(3... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Condensed financial...

  8. 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

  9. Commuter Air Carrier Loan Guarantee Study.

    DTIC Science & Technology

    1980-01-01

    Aircraft on Order o Financial Statements o Profit & Loss Statement " Balance Sheet o Financial Position Change Statement o General Topics o Reasons...financial data on commuters is very limited, it was necessary to assemble information from a number of sources such as the (divil Aeronautics Board...PROGRAM Assisted by SMS Associates of Washington, D.C., Aerospace has: (1) developed current acquisition and operating cost data on new, used, and planned

  10. 17 CFR 210.3A-01 - Application of § 210.3A-01 to § 210.3A-05.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Financial Statements § 210.3A-01 Application of § 210.3A-01 to § 210.3A-05. Sections 210.3A-01 to 210.3A-05 shall govern the presentation of consolidated and combined financial statements. [44 FR 19386, Apr. 3... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES...

  11. Ethics and fraud in science: a review of scientific misconduct and applications to craniofacial research.

    PubMed

    Eliades, Theodore; Athanasiou, Athanasios E; Papadopulos, Jannis S

    2005-01-01

    The purpose of this article is to review and discuss the occurrence of fraud in biomedical research and analyze the definition, origin, and various forms of scientific misconduct. Fraud in research most often involves reporting data for which no records of experiment or population are present; manipulating research materials, equipment, or procedures to arrive at the desirable result; adding, changing, or omitting results, which positively or negatively relate to the hypothesis that the research intends to test; and incorporating ideas, statements, procedures of others' work without permission and appropriate credit to the source. The etiologic factors contributing to this deviant behavior, and measures taken by relevant bodies to eliminate this phenomenon are discussed. Ethical and integrity aspects of craniofacial research are explored and a set of criteria to facilitate rigorous assessment of the integrity of clinical and basic research protocols is proposed. These include (1) an integrity-focused training of researchers to adhere to specific laboratory procedure and tactics which discourage fraud; (2) appointment of external reviewers to detect unusual and suspicious experimental process or data patterns; and (3) encouragement of multicenter trials. Although it is widely recognized that the sole determinant of scientific misconduct is the individual investigator's integrity, a number of precautions may effectively reduce the prevalence of this event, which may affect the status and trends of biomedical research in general.

  12. 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

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

    DTIC Science & Technology

    1986-06-01

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

  14. 75 FR 54802 - Requirement of a Statement Disclosing Uncertain Tax Positions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-09

    ... return. Corporations that prepare financial statements are required by generally accepted accounting principles to identify and quantify all uncertain tax positions as described in Financial Accounting..., including International Financial Reporting Standards and country-specific generally accepted accounting...

  15. Revamping High School Accounting Courses.

    ERIC Educational Resources Information Center

    Bittner, Joseph

    2002-01-01

    Provides ideas for updating accounting courses: convert to semester length; focus on financial reporting/analysis, financial statements, the accounting cycle; turn textbook exercises into practice sets for the accounting cycle; teach about corporate accounting; and address individual line items on financial statements. (SK)

  16. 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...

  17. 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...

  18. Financial Statement Analysis for Colleges and Universities.

    ERIC Educational Resources Information Center

    Woelfel, Charles J.

    1987-01-01

    Presents ratio analysis of financial statements as a tool applicable for use by nonprofit institutions for evaluation of financial and operational performance of an institution. It can be used as a screening, forecasting, diagnostic, and evaluative tool for administration and governance. (MD)

  19. Defense Finance and Accounting Service Work on the FY 1993 Air Force Defense Business Operations Fund Financial Statements

    DTIC Science & Technology

    1995-01-11

    the accuracy of financial data, the adequacy of internal controls, and compliance with laws and regulations. We also evaluated procedures that the DFAS Denver Center used to prepare consolidated financial statements .

  20. Consolidating Financial Statements.

    ERIC Educational Resources Information Center

    Wood, Marcia R.

    This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…

  1. 17 CFR 210.3-16 - Financial statements of affiliates whose securities collateralize an issue registered or being...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... POLICY AND CONSERVATION ACT OF 1975 General Instructions As to Financial Statements § 210.3-16 Financial... the securities as carried by the registrant, or the market value of such securities, whichever is the...

  2. 77 FR 20399 - Agency Information Collection Activities: Notice; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-04

    ... document finalizing proposed revisions to the Consolidated Financial Statements for Bank Holding Companies..., 2012 (77 FR 15755), a document finalizing proposed revisions to the Consolidated Financial Statements... financial information collection on BHCs between on-site inspections and contained two typographical errors...

  3. Basic Course Deskbook, Volume 2: General Administrative Law

    DTIC Science & Technology

    2002-03-01

    jurisdictions can result in a void marriage. 5. Impotence: usually must render the party physically incapable of normal sexual relations and must...ground for annulment in itself, but may constitute fraud if the party never intended to have sexual relations. IX. UNIFORMED SERVICES FORMER SPOUSES...must submit a sworn statement articulating reasonable facts supporting the existence or nonexistence of requisite sexual contact before genetic

  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. 12 CFR 620.2 - Preparing and filing the reports.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... annual and quarterly financial statements on a combined or consolidated basis shall also include in the...: (a) Copies of each report required by this part, including financial statements and related schedules... from accounting policies of the combined or consolidated statements. (2) Any bank that prepares its...

  6. 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...

  7. 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...

  8. 26 CFR 1.451-4 - Accounting for redemption of trading stamps and coupons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... reports (including consolidated financial statements) to shareholders, partners, beneficiaries, other... section) that the taxpayer uses for purposes of all reports (including consolidated financial statements... financial reporting—(1) Estimated future redemptions. For taxable years beginning after August 22, 1972, the...

  9. 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…

  10. Nuclear power and the market value of the shares of electric utilities

    NASA Astrophysics Data System (ADS)

    Lyons, Joseph T.

    The most basic principle of security valuation is that market prices are determined by investors' expectations of the firm's performance in the future. These expectations are generally understood to be related to the risk that investors will bear by holding the firm's equity. There is considerable evidence that financial statements prepared in accordance with accrual-based accounting standards consistent with Generally Accepted Accounting Principles (GAAP) have information content relevant to the establishment of market prices. In 2001, the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standard No. 143, "Accounting for Asset Retirement Obligations," changing the accounting standards that must be used to prepare financial statements. This paper investigates the effect that investment in nuclear power has on the market value of electric utilities and the impact on the securities markets of the significant changes in financial statement presentation mandated by this new standard.

  11. Implementation Recommendations for School Districts. GASB Statement No. 34.

    ERIC Educational Resources Information Center

    Association of School Business Officials International, Reston, VA.

    Statement 34 is the most significant change in the history of governmental accounting. It is a dramatic change in the way school districts report and present financial information. This new reporting model affects every public-school organization that issues financial statements in conformity with generally accepted accounting principles (GAAP).…

  12. 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.

  13. 22 CFR 1203.735-410 - Effect of employees' statements on other requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... by law, order, or regulation. Save with respect to those financial interests excepted from the... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Effect of employees' statements on other... COOPERATION AGENCY EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests...

  14. 22 CFR 1203.735-410 - Effect of employees' statements on other requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... by law, order, or regulation. Save with respect to those financial interests excepted from the... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Effect of employees' statements on other... COOPERATION AGENCY EMPLOYEE RESPONSIBILITIES AND CONDUCT Statements of Employment and Financial Interests...

  15. 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,…

  16. 75 FR 20363 - Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 38, Accounting for Federal Oil and Gas Resources AGENCY: Federal Accounting Standards... is hereby given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of...

  17. 78 FR 42521 - Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-16

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standards 45 and Scheduled Public Hearing AGENCY: Federal Accounting Standards Advisory Board... given that the Federal Accounting Standards Advisory Board (FASAB) has issued Statement of Federal...

  18. 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...

  19. Crisis management can leave residual effects.

    PubMed

    Margolis, G L; DeMuro, P R

    1991-10-01

    A healthcare organization that once suffered from poor financial performance may fail to correct recovery methods that can cause lingering legal and accounting problems. A crisis management style is prone to creating problems with an organization's debt structure, Medicare and Medicaid payment, tax issues, labor relations, licensing and accreditation, compliance with fraud and abuse rules, and accounting for charity care. After stabilizing a worrisome financial situation, a healthcare organization should conduct an internal audit to ensure that its legal and accounting practices remain above board.

  20. State and Local Consumer Publications. A Bibliography.

    ERIC Educational Resources Information Center

    Office of Consumer Affairs, Washington, DC.

    This bibliography, designed primarily for state and local consumer offices, includes 650 publications on a wide range of consumer affairs subjects. Topics include advertising, appliance purchase and repair, automobiles, how and where to complain, contracts, credit and banking, fraud, door-to-door sales, energy and utilities, financial planning and…

  1. 20 CFR 632.116 - Conflict of interest.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Conflict of interest. 632.116 Section 632.116... EMPLOYMENT AND TRAINING PROGRAMS Prevention of Fraud and Program Abuse § 632.116 Conflict of interest. (a) No... contractor shall avoid personal and organizational conflict of interest in awarding financial assistance and...

  2. Ethnic Fraud?

    ERIC Educational Resources Information Center

    Pember, Mary Annette

    2007-01-01

    For American Indian scholars, securing a job in higher education can sometimes be as simple as checking a box. Most of the country's colleges and universities do not require proof of tribal enrollment from faculty or staff who identify themselves as American Indians. Students looking to receive financial aid, however, must submit proof that they…

  3. Semiannual Report to Congress, No. 49. April 1, 2004-September 30, 2004

    ERIC Educational Resources Information Center

    US Department of Education, 2004

    2004-01-01

    This report highlights significant work of the U.S. Department of Education's Office of Inspector General for the 6-month period ending September 30, 2004. Sections include: Activities and Accomplishments; Elimination of Fraud and Error in Student Aid Programs; Budget and Performance Integration; Financial Management; Expanded Electronic…

  4. Should Cops Be Spies? Evaluating the Collection and Sharing of National Security Intelligence by State, Local and Tribal Law Enforcement

    DTIC Science & Technology

    2013-03-01

    international organized crime , illegal immigration, financial institution fraud and money laundering. Policymakers increasingly view domestic law...approach to crime control, focusing upon the identification, analysis and management of persisting and developing problems or risks (de Lint, 2006

  5. 45 CFR 96.33 - Referral of cases to the Inspector General.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Section 96.33 Public Welfare Department of Health and Human Services GENERAL ADMINISTRATION BLOCK GRANTS Financial Management § 96.33 Referral of cases to the Inspector General. State or tribal officials who have information indicating the commission or potential commission of fraud or other offenses against the United...

  6. 45 CFR 96.33 - Referral of cases to the Inspector General.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Section 96.33 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION BLOCK GRANTS Financial Management § 96.33 Referral of cases to the Inspector General. State or tribal officials who have information indicating the commission or potential commission of fraud or other offenses against the United...

  7. 45 CFR 96.33 - Referral of cases to the Inspector General.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Section 96.33 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION BLOCK GRANTS Financial Management § 96.33 Referral of cases to the Inspector General. State or tribal officials who have information indicating the commission or potential commission of fraud or other offenses against the United...

  8. 45 CFR 96.33 - Referral of cases to the Inspector General.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Section 96.33 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION BLOCK GRANTS Financial Management § 96.33 Referral of cases to the Inspector General. State or tribal officials who have information indicating the commission or potential commission of fraud or other offenses against the United...

  9. 45 CFR 96.33 - Referral of cases to the Inspector General.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Section 96.33 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION BLOCK GRANTS Financial Management § 96.33 Referral of cases to the Inspector General. State or tribal officials who have information indicating the commission or potential commission of fraud or other offenses against the United...

  10. FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

    PubMed

    Reinstein, A; Bayou, M E

    1994-10-01

    The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

  11. 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...

  12. GASB's New Standard on Reporting Entity for School Districts.

    ERIC Educational Resources Information Center

    Harmer, W. Gary

    1991-01-01

    Explains the impact on school district financial reporting of the Governmental Accounting Standards Board Statement 14, "The Financial Reporting Entity." One of Statement 14's objectives is for financial report users to be able to distinguish between the primary government and its component units. (MLF)

  13. 78 FR 79412 - Privacy Act of 1974; System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-30

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

  14. 77 FR 32881 - Supervised Securities Holding Company Registration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-04

    ...), The Report of Foreign Banking Organizations (FR Y-7), The Consolidated Financial Statements for Bank... Y-9ES), The Supplement to the Consolidated Financial Statements for Bank Holding Companies (FR Y-9CS... comprehensive consolidated supervision by a foreign regulator, a nonbank financial company supervised by the...

  15. 12 CFR 563c.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... of Financial Statements § 563c.2 Definitions. (See also 17 CFR 210.1-02.) (a) Registrant. The term “registrant” means an applicant, a savings association, or any other person required to prepare financial... recently completed fiscal year (for purposes of determining whether financial statements of a business...

  16. 76 FR 54717 - Supervised Securities Holding Companies Registration

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-02

    ... other financial statements submitted to the securities holding company's current consolidated supervisor... Y-9ES), The Supplement to the Consolidated Financial Statements for Bank Holding Companies (FR Y-9CS... Companies (FR Y-6), The Report of Foreign Banking Organizations (FR Y-7), The Consolidated Financial...

  17. 75 FR 48336 - Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-10

    ... FEDERAL ACCOUNTING STANDARDS ADVISORY BOARD Notice of Issuance of Statement of Federal Financial Accounting Standard 39, Subsequent Events: Codification of Accounting and Financial Reporting Standards... Programs AGENCY: Federal Accounting Standards Advisory Board. ACTION: Notice. Board Action: Pursuant to 31...

  18. 17 CFR 244.101 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... registrant's historical or future financial performance, financial position or cash flows that: (i) Excludes... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii...

  19. 17 CFR 244.101 - Definitions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... registrant's historical or future financial performance, financial position or cash flows that: (i) Excludes... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii...

  20. Fraud and abuse. Building an effective corporate compliance program.

    PubMed

    Matusicky, C F

    1998-04-01

    In 1997, General Health System (GHS), a not-for-profit integrated delivery system headquartered in Baton Rouge, Louisiana, developed a formal corporate compliance program. A newly appointed corporate compliance officer worked with key GHS managers and employees to assess the organization's current fraud and abuse prevention practices and recommend changes to meet new regulatory and organizational requirements. Then a structure for implementing these changes was developed, with staff training at its core. The program required a significant initial outlay of financial and human resources. The benefits to the organization, however, including a greater ability to respond quickly and effectively to possible compliance problems and better organizational communications, were worth the investment.

  1. 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

  2. Detection of fraudulent financial statements using the hybrid data mining approach.

    PubMed

    Chen, Suduan

    2016-01-01

    The purpose of this study is to construct a valid and rigorous fraudulent financial statement detection model. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements between the years 2002 and 2013. In the first stage, two decision tree algorithms, including the classification and regression trees (CART) and the Chi squared automatic interaction detector (CHAID) are applied in the selection of major variables. The second stage combines CART, CHAID, Bayesian belief network, support vector machine and artificial neural network in order to construct fraudulent financial statement detection models. According to the results, the detection performance of the CHAID-CART model is the most effective, with an overall accuracy of 87.97 % (the FFS detection accuracy is 92.69 %).

  3. 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.

  4. 17 CFR 210.2-02 - Accountants' reports and attestation reports.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... respect of the financial statements covered by the report and the accounting principles and practices... accounting principles, or as to any changes in such principles which have a material effect on the financial... COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES...

  5. 19 CFR Appendix to Part 181 - Rules of Origin Regulations

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... identified separately for sales promotion, marketing and after-sales service of goods on the financial... promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the... sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts...

  6. 19 CFR Appendix to Part 181 - Rules of Origin Regulations

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... identified separately for sales promotion, marketing and after-sales service of goods on the financial... promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the... sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts...

  7. 19 CFR Appendix to Part 181 - Rules of Origin Regulations

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... identified separately for sales promotion, marketing and after-sales service of goods on the financial... promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the... sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts...

  8. 19 CFR Appendix to Part 181 - Rules of Origin Regulations

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... identified separately for sales promotion, marketing and after-sales service of goods on the financial... promotion, marketing and after-sales service of goods on the financial statements or cost accounts of the... sales promotion, marketing and after-sales service of goods on the financial statements or cost accounts...

  9. 17 CFR 210.2-03 - Examination of financial statements by foreign government auditors.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Examination of financial statements by foreign government auditors. 210.2-03 Section 210.2-03 Commodity and Securities Exchanges... auditors. Notwithstanding any requirements as to examination by independent accountants, the financial...

  10. 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...

  11. Major Decisions Ahead: Implementing SFAA Nos. 116 and 117.

    ERIC Educational Resources Information Center

    Williams, Kenneth; Turner, Robert

    1994-01-01

    Issues that colleges and universities must address in implementing the Financial Accounting Standards Board's Statements of Financial Accounting Standards 116 (concerning contributions received and made) and 117 (for nonprofit organizations) are outlined. The overall objective is to present a financial statement in a format that tells the…

  12. 76 FR 67774 - Board of Governors; Sunshine Act Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-02

    ..., Financial Statements and Annual Report. 6. Consideration of Fiscal Year 2011 Comprehensive Statement and Annual Performance Plan. 7. Consideration of Fiscal Year 2012 Integrated Financial Plan. 8. Consideration.... Strategic Issues. 2. Financial Matters. Tuesday, November 15 at 1:30 p.m. (Open) 1. Approval of Minutes of...

  13. 12 CFR 620.11 - Content of quarterly report to shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... results to be expected for the year. (c) Management's discussion and analysis of financial condition and.... For purposes of this section, major captions to be provided in the financial statements are the same as those provided in the financial statements contained in the institution's annual report to...

  14. 17 CFR 244.101 - Definitions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 244.102). (a)(1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii... from the most directly comparable measure so calculated and presented. (2) A non-GAAP financial measure...

  15. 17 CFR 244.101 - Definitions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 244.102). (a)(1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii... from the most directly comparable measure so calculated and presented. (2) A non-GAAP financial measure...

  16. 17 CFR 244.101 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 244.102). (a)(1) Non-GAAP financial measure. A non-GAAP financial measure is a numerical measure of a... income, balance sheet or statement of cash flows (or equivalent statements) of the issuer; or (ii... from the most directly comparable measure so calculated and presented. (2) A non-GAAP financial measure...

  17. 75 FR 5154 - Assurant, Inc., et al.; Notice of Application and Temporary Order

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-01

    ... recording of income for third quarter of 2004 in the consolidated financial statements included in its periodic and other filings for 2004. The inaccuracies in the financial statements relate to recorded income... to The Hartford Financial Services Group, Inc. (``Hartford'') through modified coinsurance (the...

  18. Understanding financial statements.

    PubMed

    Tarantino, D P

    2001-01-01

    In his premier column for The Physician Executive, David Tarantino takes a look at those critical "financials" that can make or break a business. If you're considering a career move, you need to know the financial condition of future employers. Learn how to read the statements and glean valuable information from the numbers.

  19. 24 CFR 242.58 - Books, accounts, and financial statements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees, operators...

  20. 24 CFR 242.58 - Books, accounts, and financial statements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 2 2013-04-01 2013-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees, operators...

  1. 24 CFR 242.58 - Books, accounts, and financial statements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees, operators...

  2. 24 CFR 242.58 - Books, accounts, and financial statements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 2 2014-04-01 2014-04-01 false Books, accounts, and financial... Requirements § 242.58 Books, accounts, and financial statements. (a) Books and accounts. The mortgagor's books... Agreement. (f) Books of management agents. The books and records of management agents, lessees, operators...

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

    EPA Pesticide Factsheets

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

  5. 18 CFR 706.413 - Submission of statements by River Basin Commission Chairmen.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Financial Interests § 706.413 Submission of statements by River Basin Commission Chairmen. A statement of employment and financial interest is not required under this part from Chairmen of River Basin Commissions created by the President pursuant to Title II of the U.S. Water Resources Planning Act. The Commission...

  6. 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...

  7. 17 CFR 210.3-14 - Special instructions for real estate operations to be acquired.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT... General Instructions As to Financial Statements § 210.3-14 Special instructions for real estate operations to be acquired. (a) If, during the period for which income statements are required, the registrant...

  8. 17 CFR 210.3-15 - Special provisions as to real estate investment trusts.

    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 § 210.3-15 Special provisions as to real estate investment trusts. (a)(1) The income statement prepared pursuant to § 210.5-03 shall include the following additional captions between those...

  9. 78 FR 44191 - Proposed Collection of Information: Annual Financial Statement of Surety Companies-Schedule F

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-23

    ... Statement of Surety Companies--Schedule F AGENCY: Bureau of the Fiscal Service, Fiscal Service, Treasury... of Surety Companies--Schedule F.'' DATES: Written comments should be received on or before September... described below: Title: Annual Financial Statement of Surety Companies--Schedule F. OMB Number: 1510-0012...

  10. 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

  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. 17 CFR 210.3-19 - [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... REQUIREMENTS 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 § 210.3-19 [Reserved] ...

  13. Economic values and corporate financial statements.

    PubMed

    Magness, Vanessa

    2003-07-01

    Corporate financial statements do not include environmental values. This deficiency has contributed to the criticism that company managers do not include environmental impacts in the internal decision-making process. The accounting profession has not developed effective environmental reporting guidelines. This situation contributes to a second problem: the apparent inability of corporate reports to provide useful information to external parties. It has been suggested that by using nonmarket valuation methodologies, financial statements can be used to measure progress toward sustainable development. Nonmarket valuations are not generally accepted by the accounting profession. They are too subjective to support effective decisions, and too costly to obtain. Furthermore, demand for this sort of information appears small. Some of these issues may be resolved over time. The most serious challenge, however, concerns how enhanced financial reports would be used. Financial statements are supposed to help investors assess the amount, timing, and uncertainty of future cash flows. A substantial portion of environmental value is based on nonuse benefits, much of which will never be realized in company cash flows. In other words, the role of financial statements would have to change. Furthermore, since there is no general agreement as to the meaning of "sustainable development," efforts to operationalize the term have been fraught with difficulty. Moreover, monetization of environmental values could jeopardize their preservation, leaving some to question the overall objective of this form of reporting. For these reasons, while it is to be hoped that better reporting of environmental impacts will be forthcoming, the greatest advances will likely be outside the financial statements themselves.

  14. 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

  15. 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.

  16. 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.

  17. FASB Statement No. 132 simplifies benefits disclosures.

    PubMed

    Luecke, R W; Andrzejewski, C

    1999-06-01

    In February 1998, the FASB issued Statement of Financial Accounting Standards No. 132, Employers' Disclosures about Pensions and Other Postretirement Benefits. The new standard is designed to streamline pension and other postretirement benefits disclosures in public and nonpublic entities' financial statements. For nonpublic entities, the statement eliminates separate disclosures of the components of net periodic benefit cost, eliminates the disclosure of the components of benefit obligations and of alternative obligation measures, eliminates the disclosure of plan provisions, adds the disclosure of comprehensive income, eliminates the disclosure of sensitivity to changes in healthcare trend rates, and standardizes the disclosures for pension and other postretirement benefits. Financial managers and their organizations' actuaries and auditors should work together to determine which disclosures their organizations should make to be in compliance with FASB Statement No. 132.

  18. 76 FR 81933 - Agency Information Collection Activities Regarding Savings and Loan Holding Companies...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-29

    ... accounting principles (SAP) financial statements. The proposal also stated that there could be a few SLHCs... Generally Accepted Accounting Principles (``GAAP'') financial statements that are consolidated at the top... approved by the Board will provide data to analyze the overall financial condition of most SLHCs to ensure...

  19. 76 FR 17819 - Circular Welded Austenitic Stainless Pressure Pipe From the People's Republic of China...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-31

    ... facilities and the examination of relevant sales and financial records. Our verification results are outlined... financial statements of Ratnamani Metals & Tubes, Ltd. (``Ratnamani'') and Jindal SAW, Ltd. (``Jindal'') for... submission at Exhibits 10 and 11. Ratnamani's and Jindal's financial statements at 2, 39, 41, 42, and 44 and...

  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. 77 FR 35709 - Notice of Submission of Proposed Information Collection to OMB; Personal Financial and Credit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-14

    ... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5603-N-44] Notice of Submission of Proposed Information Collection to OMB; Personal Financial and Credit Statement AGENCY: Office of the Chief... lists the following information: Title of Proposal: Personal Financial and Credit Statement. OMB...

  2. Inflation and Financial Statement Analysis in the International Accounting Classroom

    ERIC Educational Resources Information Center

    Riordan, Diane A.; Riordan, Michael P.

    2009-01-01

    This article provides an exercise for students to contemplate the effects of inflation during financial statement analysis. Even small amounts of inflation accumulating over time can grow to distort a company's reported financial position and results of operations. The growing economies in emerging markets, the international market for oil, and…

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. Foundation for Ichthyosis & Related Skin Types

    MedlinePlus

    ... Our Community Learn How About Us Mission Statement/Core Values History Annual Report & Financials Board of Directors ... Ichthyosis New Parent Information About Us Mission Statement & Core Values History Annual Report & Financials Board of Directors ...

  8. 12 CFR 708b.106 - Approval of the merger proposal by members.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... summary of the merger plan, including, but not necessarily limited to, current financial statements for each credit union, a consolidated financial statement for the continuing credit union, analyses of...

  9. A Logical Approach to the Statement of Cash Flows

    ERIC Educational Resources Information Center

    Petro, Fred; Gean, Farrell

    2014-01-01

    Of the three financial statements in financial reporting, the Statement of Cash Flows (SCF) is perhaps the most challenging. The most difficult aspect of the SCF is in developing an understanding of how previous transactions are finalized in this document. The purpose of this paper is to logically explain the indirect approach of cash flow whereby…

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

    ERIC Educational Resources Information Center

    North Dakota University System, 2007

    2007-01-01

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

  11. 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...

  12. 17 CFR 210.2-05 - Examination of financial statements by more than one accountant.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... statements by more than one accountant. 210.2-05 Section 210.2-05 Commodity and Securities Exchanges... OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Qualifications and Reports of Accountants § 210.2-05 Examination of financial statements by more than one accountant. If, with respect to the...

  13. 17 CFR 210.2-05 - Examination of financial statements by more than one accountant.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... statements by more than one accountant. 210.2-05 Section 210.2-05 Commodity and Securities Exchanges... OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Qualifications and Reports of Accountants § 210.2-05 Examination of financial statements by more than one accountant. If, with respect to the...

  14. 17 CFR 210.2-05 - Examination of financial statements by more than one accountant.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... statements by more than one accountant. 210.2-05 Section 210.2-05 Commodity and Securities Exchanges... OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Qualifications and Reports of Accountants § 210.2-05 Examination of financial statements by more than one accountant. If, with respect to the...

  15. 76 FR 45631 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-29

    ... Proposed Rule Change 1. Purpose (a) Background In light of well publicized securities frauds that resulted... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-64954; File No. SR-FINRA-2010-036] Self...-Case Referrals July 25, 2011. Pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934...

  16. State Student Incentive Grant Program: Issues in Partnership.

    ERIC Educational Resources Information Center

    Lee, John; And Others

    Some of the issues concerning the evolving relationship between state and federal agencies in the field of student financial aid are examined, with attention to the State Student Incentive Grant Program (SSIG). After tracing the history of the SSIG, the following issues are considered: SSIG portability; state control of fraud, abuse, and error;…

  17. 76 FR 20731 - RINO International Corporation; Order of Suspension of Trading

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-13

    ..., because the company has failed to disclose that: (i) The outside law firm and forensic accountants hired by the audit committee to investigate allegations of financial fraud at the company resigned on or...; (ii) the chairman of its audit committee resigned on March 31, 2011; and (iii) the company's remaining...

  18. 16 CFR Appendix A to Part 681 - Interagency Guidelines on Identity Theft Detection, Prevention, and Mitigation

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... covered accounts the financial institution or creditor should take steps to ensure that the activity of... detects a fraud or active duty alert; (c) Implementing any requirements for furnishers of information to... Detection, Prevention, and Mitigation A Appendix A to Part 681 Commercial Practices FEDERAL TRADE COMMISSION...

  19. 16 CFR Appendix A to Part 681 - Interagency Guidelines on Identity Theft Detection, Prevention, and Mitigation

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... covered accounts the financial institution or creditor should take steps to ensure that the activity of... detects a fraud or active duty alert; (c) Implementing any requirements for furnishers of information to... Detection, Prevention, and Mitigation A Appendix A to Part 681 Commercial Practices FEDERAL TRADE COMMISSION...

  20. 16 CFR Appendix A to Part 681 - Interagency Guidelines on Identity Theft Detection, Prevention, and Mitigation

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... covered accounts the financial institution or creditor should take steps to ensure that the activity of... detects a fraud or active duty alert; (c) Implementing any requirements for furnishers of information to... Detection, Prevention, and Mitigation A Appendix A to Part 681 Commercial Practices FEDERAL TRADE COMMISSION...

  1. 17 CFR Appendix B to Part 162 - Interagency Guidelines on Identity Theft Detection, Prevention, and Mitigation

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... detects a fraud or active duty alert; (c) Implementing any requirements for furnishers of information to... Identity Theft Detection, Prevention, and Mitigation B Appendix B to Part 162 Commodity and Securities... Detection, Prevention, and Mitigation Section 162.30 requires each financial institution or creditor that...

  2. 16 CFR Appendix A to Part 681 - Interagency Guidelines on Identity Theft Detection, Prevention, and Mitigation

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... covered accounts the financial institution or creditor should take steps to ensure that the activity of... detects a fraud or active duty alert; (c) Implementing any requirements for furnishers of information to... Detection, Prevention, and Mitigation A Appendix A to Part 681 Commercial Practices FEDERAL TRADE COMMISSION...

  3. 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…

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

    PubMed

    1986-06-01

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

  5. Fiscal Year 2015 U.S. Government Financial Statements: Need to Address the Governments Remaining Financial Management Challenges and Long Term Fiscal Path

    DTIC Science & Technology

    2016-04-06

    government’s financial position and condition. The Budget accounts for government receipts, or cash received by the government, and spending (outlays), or...sought to address the historical lack of reliable, useful, and timely information to assure financial accountability for the federal government. Such... financial statements.3 Further, with the enactment of the Accountability of Tax Dollars Act of 2002 (ATDA), most executive branch entities must now

  6. 48 CFR 52.204-10 - Reporting Executive Compensation and First-Tier Subcontract Awards.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... appreciation rights. Use the dollar amount recognized for financial statement reporting purposes with respect to the fiscal year in accordance with the Statement of Financial Accounting Standards No. 123...

  7. 17 CFR 210.2-03 - Examination of financial statements by foreign government auditors.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Qualifications and Reports of Accountants... requirements as to examination by independent accountants, the financial statements of any foreign governmental...

  8. 17 CFR 210.2-03 - Examination of financial statements by foreign government auditors.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Qualifications and Reports of Accountants... requirements as to examination by independent accountants, the financial statements of any foreign governmental...

  9. 17 CFR 210.2-03 - Examination of financial statements by foreign government auditors.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Qualifications and Reports of Accountants... requirements as to examination by independent accountants, the financial statements of any foreign governmental...

  10. The utility of Pro Forma Income Statements.

    PubMed

    Reiboldt, Max; Reiboldt, John

    2002-01-01

    Recent headlines surrounding the financial demise of the nation's seventh largest company, Enron, and its subsequent entanglements with its accounting and consulting firm, Arthur Andersen, have placed a cloud of suspicion upon many reasonable business practices that otherwise are considered standard procedure. The proforma income statement is one of those practices. An oft-used tool in financial management, pro formas play a useful role for projecting financial performance based on predictable forecasts or assumptions. Regardless of the current scrutiny, there is still a valid use for accurately prepared statements.

  11. Using support vector machines to detect medical fraud and abuse.

    PubMed

    Francis, Charles; Pepper, Noah; Strong, Homer

    2011-01-01

    This paper examines the architecture and efficacy of Quash, an automated medical bill processing system capable of bill routing and abuse detection. Quash is designed to be used in conjunction with human auditors and a standard bill review software platform to provide a complete cost containment solution for medical claims. The primary contribution of Quash is to provide a real world speed up for medical fraud detection experts in their work. There will be a discussion of implementation details and preliminary experimental results. In this paper we are entirely focused on medical data and billing patterns that occur within the United States, though these results should be applicable to any financial transaction environment in which structured coding data can be mined.

  12. Pattern analysis of fraud case in Taiwan, China and Indonesia

    NASA Astrophysics Data System (ADS)

    Kusumo, A. H.; Chi, C.-F.; Dewi, R. S.

    2017-11-01

    The current study analyzed 125 successful fraud cases happened in Taiwan, China, and Indonesia from 2008 to 2012 published in the English online newspapers. Each of the case report was coded in terms of scam principle, information media (information exchange between fraudsters and victim), money media (media used by fraudsters to obtain unauthorized financial benefit) and other additional information which was judged to be relevant. The Chi-square Automatic Interaction Detector (CHAID) was applied to the coded data of information, scam principle and money media to find a subset of predictors that might derive meaningful classifications. A series of flow diagrams was constructed based on CHAID result to illustrate the flow of information (scam) travelling from information media to money media.

  13. 17 CFR 250.103A - Liability for certain statements by issuers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... oil and gas reserves as set forth in paragraphs 30-34 of Statement of Financial Accounting Standards... discussion and analysis of financial condition and results of operations,” or Item 302 of Regulation S-K (§ 229.302 of this chapter), “Supplementary financial information,” or (ii) The value of proved oil and...

  14. 17 CFR 230.175 - Liability for certain statements by issuers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... paragraphs 30-34 of Statement of Financial Accounting Standards No. 69) presented voluntarily or pursuant to... Discussion and Analysis of Financial Condition and Results of Operations,” Item 5 of Form 20-F (§ 249.220(f) of this chapter), “Operating and Financial Review and Prospects,” Item 302 of Regulation S-K (§ 229...

  15. 17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... transaction. (b) Provide pro forma financial information (including oil and gas reserves and cash flow... fiscal year and the latest interim period; (3) Statement of cash flows for the most recent fiscal year... to be included in a roll-up transaction provide: Ratio of earnings to fixed charges, cash and cash...

  16. 17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... transaction. (b) Provide pro forma financial information (including oil and gas reserves and cash flow... fiscal year and the latest interim period; (3) Statement of cash flows for the most recent fiscal year... to be included in a roll-up transaction provide: Ratio of earnings to fixed charges, cash and cash...

  17. 17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... transaction. (b) Provide pro forma financial information (including oil and gas reserves and cash flow... fiscal year and the latest interim period; (3) Statement of cash flows for the most recent fiscal year... to be included in a roll-up transaction provide: Ratio of earnings to fixed charges, cash and cash...

  18. 17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... transaction. (b) Provide pro forma financial information (including oil and gas reserves and cash flow... fiscal year and the latest interim period; (3) Statement of cash flows for the most recent fiscal year... to be included in a roll-up transaction provide: Ratio of earnings to fixed charges, cash and cash...

  19. 17 CFR 229.914 - (Item 914) Pro forma financial statements: selected financial data.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... transaction. (b) Provide pro forma financial information (including oil and gas reserves and cash flow... fiscal year and the latest interim period; (3) Statement of cash flows for the most recent fiscal year... to be included in a roll-up transaction provide: Ratio of earnings to fixed charges, cash and cash...

  20. Financial Management for the Office of the Civilian Health and Medical Program of the Uniformed Services

    DTIC Science & Technology

    1996-12-27

    consolidated financial statements for FY 1996. The Office of Civilian Health and Medical Program of the Uniformed Services (OCHAMPUS), part of the FY 1995...12.3 billion Defense Health Program, is one of the entities that DoD will include in its FY 1996 consolidated financial statements . The OCHAMPUS

  1. 12 CFR 335.221 - Forms for registration of securities and cross reference to Regulation FD (Fair Disclosure).

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... statements. The requirements for Management's Discussion and Analysis of Financial Condition and Results of... the FDIC instead of the SEC. (b) The requirements for Financial Statements can generally be found in Regulation S-X (17 CFR part 210). Banks may also refer to the instructions for Federal Financial Institutions...

  2. 78 FR 23162 - Supervision and Regulation Assessments for Bank Holding Companies and Savings and Loan Holding...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-18

    ... bank holding company's Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) forms; \\3... Balance Sheet of the BHC's Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) (OMB No... holding companies with $50 billion or more in total consolidated assets, and nonbank financial companies...

  3. 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...

  4. 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...

  5. 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...

  6. High level of mislabeling in Spanish and Greek hake markets suggests the fraudulent introduction of African species.

    PubMed

    Garcia-Vazquez, Eva; Perez, Juliana; Martinez, Jose L; Pardiñas, Antonio F; Lopez, Belen; Karaiskou, Nikoletta; Casa, Mary F; Machado-Schiaffino, Gonzalo; Triantafyllidis, Alexander

    2011-01-26

    DNA analysis of hake products commercialized in southern European (Spanish and Greek) market chains have demonstrated more than 30% mislabeling, on the basis of species substitution. Tails and fillets were more mislabeled than other products, such as slices and whole pieces. African species were substitute species for products labeled as American and European species, and we suggest it is a case of deliberate economically profitable mislabeling because real market prices of European and American hake products are higher than those of African in Spanish market chains. The presented results suggest fraud detection that disadvantages African producers. Government-mandated genetic surveys of commercial hakes and the use of subsequent statements of fair trade on labels of seafood products could help to reduce fraud levels in a global market of increasingly conscious consumers sensitive to ethical issues.

  7. Security Clearances: Additional Mechanisms May Aid Federal Tax-Debt Detection

    DTIC Science & Technology

    2015-03-18

    it is requesting disclosure , and, as such, the agency may not obtain the complete tax -debt history of the individual nor would it be of use during...BagdoyanS@gao.gov. Contact points for our Offices of Congressional Relations and Public Affairs may be found on the last page of this statement...Connect with GAO To Report Fraud, Waste, and Abuse in Federal Programs Congressional Relations Public Affairs Please Print on Recycled Paper.

  8. Defense Contracting in Iraq: Issues and Options for Congress

    DTIC Science & Technology

    2008-05-06

    ADDRESS(ES) 10. SPONSOR/MONITOR’S ACRONYM(S) 11. SPONSOR/MONITOR’S REPORT NUMBER(S) 12 . DISTRIBUTION/AVAILABILITY STATEMENT Approved for public...contract calls for the three companies to compete for task orders; each company may be awarded up to $5 billion for troop support services per year , the...contracting. The Fiscal Year (FY) 2008 Defense Authorization Act (P.L. 110-181) contains provisions that address contract waste, fraud, abuse, and

  9. Combined Loadings and Cross-Dimensional Loadings Timeliness of Presentation of Financial Statements of Local Government

    NASA Astrophysics Data System (ADS)

    Muda, I.; Dharsuky, A.; Siregar, H. S.; Sadalia, I.

    2017-03-01

    This study examines the pattern of readiness dimensional accuracy of financial statements of local government in North Sumatra with a routine pattern of two (2) months after the fiscal year ends and patterns of at least 3 (three) months after the fiscal year ends. This type of research is explanatory survey with quantitative methods. The population and the sample used is of local government officials serving local government financial reports. Combined Analysis And Cross-Loadings Loadings are used with statistical tools WarpPLS. The results showed that there was a pattern that varies above dimensional accuracy of the financial statements of local government in North Sumatra.

  10. The changing role of the hospital chief financial officer.

    PubMed

    Freitag, T R; Freitag, W

    1980-01-01

    Things are changing. That statement is obviously true of things political, economic and scientific. Not surprisingly, therefore, the statement applies to the activities, responsibilities, qualifications and, ultimately, status of the hospital chief financial officer (CFO).

  11. 49 CFR Schedule E to Subpart B of... - Statement of Changes in Financial Position

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...—Statement of Changes in Financial Position [Dollars in thousands] () Greyhound Lines, Inc. () Trailways...: 1. Greyhound Lines, Inc. 2. Trailways Combined (study carriers, only) 3. All Study Carriers “Funds...

  12. 49 CFR Schedule E to Subpart B of... - Statement of Changes in Financial Position

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...—Statement of Changes in Financial Position [Dollars in thousands] () Greyhound Lines, Inc. () Trailways...: 1. Greyhound Lines, Inc. 2. Trailways Combined (study carriers, only) 3. All Study Carriers “Funds...

  13. 49 CFR Schedule E to Subpart B of... - Statement of Changes in Financial Position

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...—Statement of Changes in Financial Position [Dollars in thousands] () Greyhound Lines, Inc. () Trailways...: 1. Greyhound Lines, Inc. 2. Trailways Combined (study carriers, only) 3. All Study Carriers “Funds...

  14. 12 CFR 363.1 - Scope and definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accepted accounting principles for the insured depository institution or its holding company and financial statements prepared for regulatory reporting purposes. For recognition and measurement purposes, financial statements prepared for regulatory reporting purposes shall conform to generally accepted accounting...

  15. Report: Fiscal 2004 and 2003 Financial Statements for the Pesticides Reregistration and Expedited Processing Fund

    EPA Pesticide Factsheets

    Report #2005-1-00081, May 4, 2005. We identified the following reportable conditions: We could not assess the adequacy of automated controls. EPA needs to improve financial statement preparation and quality control.

  16. 76 FR 70709 - Pure Magnesium From the People's Republic of China: Second Extension of Time for the Final...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-15

    ... Department's Memorandum to the File, ``The 2006-2007 Financial Statements for Madras Aluminum Company... Memorandum to the File, ``Soliciting Comments on the 2006-2007 Financial Statements for Madras Aluminum...

  17. 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...

  18. 7 CFR 1209.239 - Financial statements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 10 2011-01-01 2011-01-01 false Financial statements. 1209.239 Section 1209.239 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE MUSHROOM PROMOTION, RESEARCH...

  19. 7 CFR 1209.239 - Financial statements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 10 2013-01-01 2013-01-01 false Financial statements. 1209.239 Section 1209.239 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE MUSHROOM PROMOTION, RESEARCH...

  20. 7 CFR 1209.239 - Financial statements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 10 2014-01-01 2014-01-01 false Financial statements. 1209.239 Section 1209.239 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE MUSHROOM PROMOTION, RESEARCH...

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