Sample records for program financial statements

  1. 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...

  2. 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.

  3. 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. ...

  4. 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…

  5. 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

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

    DTIC Science & Technology

    2000-02-28

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

  7. 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…

  8. 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

  9. 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.

  10. Report: State of New Hampshire Drinking Water State Revolving Fund Program Financial Statements for the Year Ended June 30, 2005

    EPA Pesticide Factsheets

    Report #2007-1-00044, February 26, 2007. We rendered an unqualified opinion on the New Hampshire Drinking Water State Revolving Fund (DWSRF) Program financial statements for the year ended June 30, 2005.

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

    EPA Pesticide Factsheets

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

  12. 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...

  13. 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

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

    ERIC Educational Resources Information Center

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

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

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

    DTIC Science & Technology

    1997-04-10

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

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

    DTIC Science & Technology

    1981-09-21

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

  17. Simulation of Behavioral Variations in the Submission of Student Financial Statements: Effects on BEOG Costs. Stage I Draft Final Report for the Study of Program Management Procedures in the Campus-Based and Basic Grant Programs. (Volume IV).

    ERIC Educational Resources Information Center

    Ellis, Richard

    Volume IV of a study of program management procedures in the campus-based and Basic Educational Opportunity Grant (BEOG) programs deals with a set of simulated modifications in the statements made by BEOG applicants about their financial circumstances. Various kinds of misrepresentation of income, assets, and other factors are postulated, and the…

  18. National Aeronautics and Space Administration FY 2001 Accountability Report

    NASA Technical Reports Server (NTRS)

    2001-01-01

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

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

    NASA Technical Reports Server (NTRS)

    2002-01-01

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

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

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC.

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

  1. Department of Education: Multiple, Nonintegrated Systems Hamper Management of Student Financial Aid Programs. Testimony before the Committee on Labor and Human Resources, U. S. Senate. Statement of Cornelia M. Blanchette, Associate Director Education and Employment Issues, Health, Education, and Human Services Division.

    ERIC Educational Resources Information Center

    Blanchette, Cornelia M.

    This statement of Cornelia M. Blanchette to the U.S. Senate Committee on Labor and Human Reources discusses Department of Education information management systems that support the financial aid programs authorized by Title IV of the Higher Education Act of 1965, as amended. These programs help the Federal Family Education Loan Program (FFELP), the…

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

    EPA Pesticide Factsheets

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

  3. Fiscal Year 2010 U.S. Government Financial Statements: Federal Government Continues To Face Financial Management And Long-Term Fiscal Challenges

    DTIC Science & Technology

    2011-03-09

    effective oversight of federal government programs and policies. Over the years, certain material weaknesses in internal control over...ineffective process for preparing the consolidated financial statements. In addition to the material weaknesses underlying these major impediments, GAO...noted material weaknesses involving billions of dollars in improper payments, information security, and tax collection activities. With regard to the

  4. Examination of Financial Statements of Student Loan Insurance Fund Fiscal Year 1973.

    ERIC Educational Resources Information Center

    Comptroller General of the U.S., Washington, DC.

    This document examines the fiscal year 1973 financial statements of the Student Loan Insurance Fund, administered by the Office of Education, Department of Health, Education, and Welfare. Findings indicate: (1) The automated Guaranteed Student Loan System (GSLS) contains inaccurate data files and computer programs that do not process the data…

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

    DTIC Science & Technology

    2013-11-01

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

  6. 49 CFR Appendix II to Part 805 - Employees Required To Submit Statements

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...—Employees Required To Submit Statements Statements of employment and financial interests are required of the... 49 Transportation 7 2010-10-01 2010-10-01 false Employees Required To Submit Statements II...) Office of the managing director: (1) Legislative affairs officer. (2) Program analysis officer. (d...

  7. Report: Nevada Drinking Water State Revolving Fund Financial Statements with Independent Auditor's Report

    EPA Pesticide Factsheets

    Examination of the balance sheet of the Nevada Drinking Water State Revolving Fund Program as of June 30, 2001, the related statement of revenues, expenses, and changes in retained earnings, and the statement of 2001 cash flows.

  8. Accountability report - fiscal year 1997

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

    NONE

    1998-04-01

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

  9. 29 CFR 1472.220 - By when must I publish my drug-free workplace statement and establish my drug-free awareness...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 4 2010-07-01 2010-07-01 false By when must I publish my drug-free workplace statement and... (FINANCIAL ASSISTANCE) Requirements for Recipients Other Than Individuals § 1472.220 By when must I publish... program as described in § 1472.215, you must publish the statement and establish the program by the time...

  10. 10 CFR 600.504 - Information an applicant must submit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... submit with the application for financial assistance, or at such later time as may be specified by DOE....504 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Eligibility Determination for Certain Financial Assistance Programs-General Statement of Policy § 600.504...

  11. Introduction to Financial Projection Models. Business Management Instructional Software.

    ERIC Educational Resources Information Center

    Pomeroy, Robert W., III

    This guidebook and teacher's guide accompany a personal computer software program and introduce the key elements of financial projection modeling to project the financial statements of an industrial enterprise. The student will then build a model on an electronic spreadsheet. The guidebook teaches the purpose of a financial model and the steps…

  12. 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.

  13. 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

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

    DTIC Science & Technology

    1992-12-28

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

  15. School Development a la Richard the Lion-Hearted.

    ERIC Educational Resources Information Center

    Virgadomo, Steven J.

    1984-01-01

    Underscores the important role played by the case statement in a comprehensive resource development program. Looks at themes to be addressed and offers suggestions for preparing case statements to encourage individual and corporate financial support for the school. (DMM)

  16. 13 CFR 124.203 - What must a concern submit to apply to the 8(a) BD program?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... to, financial statements, Federal personal and business tax returns, and personal history statements... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false What must a concern submit to apply to the 8(a) BD program? 124.203 Section 124.203 Business Credit and Assistance SMALL BUSINESS...

  17. 34 CFR 600.20 - Application procedures for establishing, reestablishing, maintaining, or expanding institutional...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  18. 20 CFR 633.314 - Reports required.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FARMWORKER PROGRAMS Program Design and Administrative Procedures § 633.314 Reports required. Grantees shall... the chief executive officer or financial officer. When estimates are used, the verification statement...

  19. 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...

  20. DOD Methodology for the Valuation of Excess, Obsolete, and Unserviceable Inventory and Operating Materials and Supplies

    DTIC Science & Technology

    2010-03-25

    PROGRAM ELEMENT NUMBER 6. AUTHOR( S ) 5d. PROJECT NUMBER 5e. TASK NUMBER 5f. WORK UNIT NUMBER 7. PERFORMING ORGANIZATION NAME( S ) AND ADDRESS(ES...AGENCY NAME( S ) AND ADDRESS(ES) 10. SPONSOR/MONITOR’S ACRONYM( S ) 11. SPONSOR/MONITOR’S REPORT NUMBER( S ) 12. DISTRIBUTION/AVAILABILITY STATEMENT...Unserviceable FMR Financial Management Regulation OM& S Operating Materials and Supplies SFFAS Statement of Federal Financial Accounting Standards

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

    DTIC Science & Technology

    2012-03-31

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

  2. 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...

  3. 76 FR 72823 - Voluntary Mergers of Federal Home Loan Banks

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-28

    ..., Senior Financial Analyst, Policy and Program Development, [email protected] , (202) 408-2828 (this is... Housing Enterprises Financial Safety and Soundness Act of 1992 (Safety and Soundness Act).\\6\\ \\6\\ See 12 U... final rule. A definition for the term ``Financial Statements'' has been added to the final rule to refer...

  4. 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...

  5. Financial Reporting: Framework for Analyzing Federal Agency Financial Statements

    DTIC Science & Technology

    1991-03-01

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

  6. The Financial Cost of Export Credit Guarantee Programs,

    DTIC Science & Technology

    1987-06-01

    a percentage of a high esti- mate of payments due. Table A.5 RATIOS, TERMS, AND RECOVERY RATES Item Hermes ECGD COFACE Eximbank Ratio of outstanding...Immediate Liquidation Case ...... 8 2. Income Statement: Hold to Maturity, Certain Repayment ................................... 9 3. Income Statement: Hold ...to Maturity, Uncertain Repayment, Risk Neutrality .................... 10 4. Income Statement: Hold to Maturity, Uncertain Repayment, Risk Aversion

  7. 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...

  8. 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...

  9. 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,"…

  10. 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

  11. The clinician's guide to composing effective business plans.

    PubMed

    Ettinger, Alan B; Blondell, Catherine

    2011-01-01

    In today's challenging healthcare environment, clinicians need to understand the fundamentals of financial analysis, which are the underpinnings of their clinical programs, especially when seeking administrative support for new initiatives. The business plan for new clinical program initiatives is composed of diverse elements such as the mission statement, market and competitive analyses, operations plan, and financial analysis. Armed with a basic knowledge of financial analysis of clinical programs, as well as forward-looking analysis of an initiative's added value, the healthcare provider can work much more effectively with administration in developing or creating new healthcare program initiatives.

  12. 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...

  13. 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...

  14. 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…

  15. Financial Problems in the Stafford Student Loan Program. Testimony before the Committee on Banking, Housing and Urban Affairs, United States Senate.

    ERIC Educational Resources Information Center

    Frazier, Franklin

    This statement of the Director of Education and Employment Issues of the General Accounting Office's Human Resources Division discusses how the Stafford Student Loan program works, the growth in loans guaranteed and defaulted, and the concerns surrounding the financial problems being experienced by the Higher Education Assistance Foundation…

  16. 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...

  17. 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

  18. 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 .

  19. 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...

  20. 46 CFR 296.3 - Applications.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  1. 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

  2. 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...

  3. 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...

  4. Army Selective Reenlistment Bonus Management System: Functional and User Documentation

    DTIC Science & Technology

    2005-06-01

    Study Note 2005-04 Arlington, VA 22202-3926 12. DISTRIBUTION/AVAILABILITY STATEMENT Approved for public release; distribution is unlimited. 13...of the study, retention parameters that capture the financial incentive effects of the SRB reenlistment program were estimated for Army occupations...all possible outcomes in the Army SRB Data Utility. The Army SRB Program provides financial incentives for reenlistment that vary by occupational

  5. 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...

  6. 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

  7. 75 FR 24796 - FBI Records Management Division National Name Check Program Section User Fees

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-06

    ... with generally accepted accounting principles, also include such expenses as capital investment... by RMD. Referencing OMB Circular A-25; the Statement of Federal Financial Accounting Standards (SFFAS... financial management directives, Grant Thornton developed a cost accounting methodology and related cost...

  8. 10 CFR 600.502 - What must DOE determine.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 10 Energy 4 2014-01-01 2014-01-01 false What must DOE determine. 600.502 Section 600.502 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS FINANCIAL ASSISTANCE RULES Eligibility Determination for Certain Financial Assistance Programs-General Statement of Policy § 600.502 What must DOE...

  9. 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...

  10. 7 CFR 371.5 - Marketing and Regulatory Programs Business Services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 5 2010-01-01 2010-01-01 false Marketing and Regulatory Programs Business Services... AUTHORITY § 371.5 Marketing and Regulatory Programs Business Services. (a) General statement. Marketing and Regulatory Programs Business Services (MRPBS) plans and provides for the agency's human, financial, and...

  11. 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...

  12. 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...

  13. 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...

  14. 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

  15. 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...

  16. 7 CFR 4279.43 - Certified Lender Program.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... complete financial statements; and completion by the Agency of the environmental analysis. The Agency may... lender will provide a written certification to this effect along with a statistical analysis of its... 80 percent. (4) If the lender is a bank or savings and loan, it must have a financial strength rating...

  17. 7 CFR 4279.43 - Certified Lender Program.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... complete financial statements; and completion by the Agency of the environmental analysis. The Agency may... lender will provide a written certification to this effect along with a statistical analysis of its... 80 percent. (4) If the lender is a bank or savings and loan, it must have a financial strength rating...

  18. 7 CFR 4279.43 - Certified Lender Program.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... complete financial statements; and completion by the Agency of the environmental analysis. The Agency may... lender will provide a written certification to this effect along with a statistical analysis of its... 80 percent. (4) If the lender is a bank or savings and loan, it must have a financial strength rating...

  19. 7 CFR 4279.43 - Certified Lender Program.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... complete financial statements; and completion by the Agency of the environmental analysis. The Agency may... lender will provide a written certification to this effect along with a statistical analysis of its... 80 percent. (4) If the lender is a bank or savings and loan, it must have a financial strength rating...

  20. 12 CFR 630.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  1. 17 CFR 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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

  6. Student Financial Assistance (Miscellaneous). Hearings before the Special Subcommittee on Education of the Committee on Education and Labor, House of Representatives, Ninety-Third Congress, Second Session. Part 8.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. House Committee on Education and Labor.

    This document presents verbatim transcripts and prepared statements from the hearings on Student Financial Assistance before the Special Subcommittee on Education. The report reviews some of the financial aid programs available as they pertain to the current and projected needs and costs of students attending postsecondary educational…

  7. 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...

  8. 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...

  9. 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...

  10. 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

  11. 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.

  12. 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

  13. 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%.

  14. 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...

  15. 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

  16. 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 .’

  17. 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)

  18. 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...

  19. 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...

  20. 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

  1. 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...

  2. 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...

  3. 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

  4. 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...

  5. 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

  6. 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...

  7. 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...

  8. 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...

  9. 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...

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

    DTIC Science & Technology

    2016-12-01

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

  11. 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

  12. Accounting Programs' Home Pages: What's Happening.

    ERIC Educational Resources Information Center

    Peek, Lucia E.; Roxas, Maria L.

    2002-01-01

    Content analysis of 62 accounting programs' websites indicated the following: 53% include mission statements; 62.9% list accreditation; many faculty biographies and personal pages used inconsistent formats; provision of information on financial aid, student organizations, career services, and certified public accountant requirements varied. Many…

  13. Reading and understanding financial statements.

    PubMed

    White, Joseph P

    2005-01-01

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

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

    ERIC Educational Resources Information Center

    Heinfeld, Gary

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 30 CFR 705.4 - Responsibility.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  17. 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...

  18. 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

  19. 78 FR 57447 - Environmental Impact Statement for the ACEforward

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-18

    ... intercity passenger rail capital investments and may provide financial assistance for the program, including...) has responsibility for providing Federal funding for intra-city commuter rail capital investments and...

  20. Financial Accountability in the Head Start Early Childhood Program. Hearing before the Committee on Education and the Workforce, U.S. House of Representatives, One Hundred Ninth Congress, First Session (April 5, 2005). Serial Number 109-6

    ERIC Educational Resources Information Center

    US House of Representatives, 2005

    2005-01-01

    The Committee on Education and the Workforce heard testimony on the financial accountability in the Head Start Early Childhood program. Statements of members were presented by: Honorable John A. Boehner, Chairman, Committee on Education and the Workforce; Honorable Michael N. Castle (R-DE); Honorable George Miller, Ranking Member, Committee on…

  1. Under Secretary of Defense (Comptroller) > Budget Materials > Budget1998

    Science.gov Websites

    (Comptroller) Under Secretary of Defense (Comptroller) Home About OUSD(C) OUSD(C) Top Leaders OUSD(C) Org Chart functionalStatements OUSD(C) History FMR Budget Materials Budget Execution Financial Management Improving Financial Closure Program (C-1) PDF icon Excel icon Links to Budget Materials Budget Execution Flexibilities

  2. Under Secretary of Defense (Comptroller) > Budget

    Science.gov Websites

    (Comptroller) Under Secretary of Defense (Comptroller) Home About OUSD(C) OUSD(C) Top Leaders OUSD(C) Org Chart functionalStatements OUSD(C) History FMR Budget Materials Budget Execution Financial Management Improving Financial Military Construction, Family Housing, and Base Realignment and Closure Program (C-1) PDF icon Excel icon

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 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...

  12. 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...

  13. 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

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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)

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. From the American Academy of Pediatrics: Policy statements--Supplemental Security Income (SSI) for children and youth with disabilities.

    PubMed

    2009-12-01

    The Supplemental Security Income (SSI) program remains an important source of financial support for low-income families of children with special health care needs and disabling conditions. In most states, SSI eligibility also qualifies children for the state Medicaid program, providing access to health care services. The Social Security Administration (SSA), which administers the SSI program, considers a child disabled under SSI if there is a medically determinable physical or mental impairment or combination of impairments that results in marked and severe functional limitations. The impairment(s) must be expected to result in death or have lasted or be expected to last for a continuous period of at least 12 months. The income and assets of families of children with disabilities are also considered when determining financial eligibility. When an individual with a disability becomes an adult at 18 years of age, the SSA considers only the individual's income and assets. The SSA considers an adult to be disabled if there is a medically determinable impairment (or combination of impairments) that prevents substantial gainful activity for at least 12 continuous months. SSI benefits are important for youth with chronic conditions who are transitioning to adulthood. The purpose of this statement is to provide updated information about the SSI medical and financial eligibility criteria and the disability-determination process. This statement also discusses how pediatricians can help children and youth when they apply for SSI benefits.

  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. 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.

  19. 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...

  20. 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...

  1. 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...

  2. 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

  3. 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...

  4. 19 CFR 163.1 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... following: Statements; declarations; documents; electronically generated or machine readable data; electronically stored or transmitted information or data; books; papers; correspondence; accounts; financial accounting data; technical data; computer programs necessary to retrieve information in a usable form; and...

  5. 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.

  6. 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.

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 43 CFR 43.220 - By when must I publish my drug-free workplace statement and establish my drug-free awareness...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false By when must I publish my drug-free... (FINANCIAL ASSISTANCE) Requirements for Recipients Other Than Individuals § 43.220 By when must I publish my... as described in § 43.215, you must publish the statement and establish the program by the time given...

  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. Air National Guard Financial Reports on the National Guard and Reserve Equipment Appropriation.

    DTIC Science & Technology

    1997-12-16

    consolidated financial statements for FY 1996 and each succeeding year. In 1981, Congress established the National Guard and Reserve Equipment Appropriation to provide the equipment needed to maintain the readiness of the National Guard and Reserve units. In FY 1996, the Air National Guard received a total of $260.4 million for National Guard and Reserve Equipment programs, The Defense Finance

  5. Investing: reducing risks to enhance returns.

    PubMed

    West, J; Glickman, S; Seidner, A G

    1996-09-01

    The financial assets of a healthcare organization can present many opportunities for investment. In order to develop a profitable investment program that avoids risky speculation, however, healthcare financial managers must fully understand the nature and risks of their organizations' investments. They must define and monitor their investment objectives, limitations, levels of acceptable risk and policies and conditions through a statement of investment policy and comprehensive investment guidelines.

  6. 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,…

  7. 77 FR 32170 - Notice of Request for Renewal of Previously Approved Collection; Short Term Lending Program...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-31

    .... Aging report of receivables and payables; d. Business tax returns; e. Business financial statements; f... submits a monthly status of active guaranteed loans to OSDBU. Respondents: 100. Frequency: Monthly...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  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. The Accounting Capstone Problem

    ERIC Educational Resources Information Center

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  9. 26 CFR 601.804 - Reimbursements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... STATEMENT OF PROCEDURAL RULES Tax Counseling for the Elderly § 601.804 Reimbursements. (a) General. When... or providing tax return assistance and to program sponsors for reimbursement of overhead expenses..., and accounting and financial control systems. (b) Direct, reasonable, and prudent expenses...

  10. 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

  11. 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...

  12. 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

  13. 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

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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

  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. The Duke of Edinburgh's Award: A "Simply Brilliant" Program

    ERIC Educational Resources Information Center

    Lico, Abner

    2008-01-01

    While speaking to Gold Award Achievers in Toronto in 2002, Tony Comper, past President and Chief Executive Officer of the BMO Financial Group, referred to the Duke of Edinburgh's (DofE) Award as a program "so brilliantly simple, it's simply brilliant." This ironic statement has echoed in the Ontario division of the DofE Award ever since.…

  3. 13 CFR 500.205 - Application process.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  4. 13 CFR 500.205 - Application process.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  5. 13 CFR 500.205 - Application process.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  6. 13 CFR 500.205 - Application process.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  7. ANNUAL REPORT, JULY 1, 1960

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

    None

    1961-10-31

    Research facilities, general construction progress, research activities, and administration are discussed and a financial statement is given. Fairly detailed accounts are given of research programs in the fields of physics, accelerator development, instrumentation, applied mathematics, chemistry, nuclear engineering, biology, and medicine. (M.C.G.)

  8. 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

  9. 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.

  10. 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...

  11. 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...

  12. 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...

  13. 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.

  14. 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

  15. 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...

  16. 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...

  17. 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

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

    DTIC Science & Technology

    1998-10-05

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

  19. 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...

  20. 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...

  1. 75 FR 391 - Statement of Organization, Functions and Delegations of Authority

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-05

    ... cards; (4) provides planning, management and oversight of all interior design projects, move services... in all equal employment opportunity (EEO) areas; (2) administers affirmative action programs designed... problems in terms of financial management information; (6) analyzes the design, implementation, enhancement...

  2. 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

  3. 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.

  4. 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...

  5. 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.

  6. 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...

  7. 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...

  8. 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

  9. 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...

  10. 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

  11. ESEA: Arts Education and Magnet Schools. Hearing of the Committee on Health, Education, Labor, and Pensions on Examining Proposed Legislation Authorizing Funds for Programs of the Elementary and Secondary Education Act, Focusing on School Facilities. United States Senate, One Hundred Sixth Congress, First Session.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. Senate Committee on Health, Education, Labor, and Pensions.

    This booklet contains statements of the members of the U.S. Senate Committee on Health, Education, Labor, and Pensions regarding financial support for arts education in magnet schools. The booklet identifies the committee members and staff members and then details the opening statements of Senator James M. Jeffords (Vermont), the Committee…

  12. 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)

  13. 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

  14. 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...

  15. 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...

  16. 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

  17. Independent Evaluation: Insights from Public Accounting

    ERIC Educational Resources Information Center

    Brown, Abigail B.; Klerman, Jacob Alex

    2012-01-01

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

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  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. 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...

  10. 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

  11. ANNUAL REPORT

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

    None

    1959-07-01

    The national laboratory concept, laboratory objectives, the staff, research facilities. research activities, and administration are discussed in general terms and a financial statement is given. Fairly detailed accounts are given for the research programs in the fields of physics, accelerator development, instrumentation, applied mathematics, chemistry, nuclear engineering, biology, and medicine. (W.D.M.)

  12. 44 CFR Appendix B to Part 62 - National Flood Insurance Program

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  14. 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

  15. 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...

  16. 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)

  17. 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...

  18. 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...

  19. 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)

  20. 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 .

  1. 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…

  2. 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...

  3. 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...

  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. Problems Confronting the Higher Education Assistance Foundation. Hearing on Examining the Financial Difficulties Confronting the Higher Education Assistance Foundation and the Impact That Situation Has on the Guaranteed Student Loan Programs of the Department of Education before the Subcommittee on Education, Arts, and Humanities of the Committee on Labor and Human Resources. United States Senate, One Hundred First Congress, Second Session.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. Senate Subcommittee on Education, Arts and Humanities.

    This document reports oral testimony and prepared statements of persons who testified at hearings on the financial difficulties confronting the Higher Education Assistance Foundation (HEAF) and the impact that situation has on the Stafford Student Loan Program of the Department of Education. Witnesses included: Lauro F. Cavazos, U.S. Department of…

  7. Department of Education Information on Consolidation Opportunities and Student Aid. Testimony before the Subcommittee on Human Resources and the Intergovernmental Relations Committee on Government Reform and Oversight, House of Representatives. Statement of Cornelia M. Blanchette, Associate Director, Education and Employment Issues, Health, Education, and Human Services Division.

    ERIC Educational Resources Information Center

    Blanchette, Cornelia M.

    This report evaluates Department of Education opportunities to consolidate overlapping education programs, to find cost savings, and to strengthen its "gatekeeping" over schools' participation in student financial aid programs. It notes that, besides already proposed program consolidation, other programs that could be streamlined include…

  8. 17 CFR 200.735-11 - Statement of employment and financial interests.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... EXCHANGE COMMISSION ORGANIZATION; CONDUCT AND ETHICS; AND INFORMATION AND REQUESTS Regulation Concerning... the Ethics in Government Act of 1978, Pub. L. 95-521. Members and such employees need not also file... Fellowship Programs. (iii) All employees engaged in any aspect of Government contracting or procurement...

  9. 77 FR 28891 - National Flood Insurance Program Programmatic Environmental Impact Statement

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-16

    ... critical habitat. This effort will result in a comprehensive series of policy recommendations designed to transition the NFIP toward a more resilient, sustainable, and comprehensive approach to flood risk management... insurance is designed to provide a financial alternative and to reduce the escalating costs of Federal...

  10. 7 CFR 3052.505 - Audit reporting.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  11. Task Force Report on Postsecondary Education Funding: 1988-1989.

    ERIC Educational Resources Information Center

    Maine State Dept. of Educational and Cultural Services, Augusta.

    The report presents recommendations of Maine's Task Force on Postsecondary Education Funding, which examined the effectiveness of existing postsecondary financial aid programs serving Maine students and identified ways to ensure that costs of postsecondary education are affordable for aspiring and qualified students. After a statement of financial…

  12. 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...

  13. 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...

  14. 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...

  15. 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…

  16. 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.

  17. 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).…

  18. 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.

  19. 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...

  20. 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...

  1. 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,…

  2. 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...

  3. 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...

  4. 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...

  5. 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.

  6. 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...

  7. 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)

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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

  15. 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 %).

  16. 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.

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. 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…

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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.

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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.

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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

  4. 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.

  5. 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] ...

  6. 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.

  7. 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

  8. 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.

  9. 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.

  10. 76 FR 24082 - Assistance to Small Shipyards Grant Program; Catalog of Federal Domestic Assistance Number: 20.814

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-29

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

  11. Issues in Primary Prevention in Substance Abuse. A Statement.

    ERIC Educational Resources Information Center

    Phelps, Donald G.

    The purpose of the National Institute on Alcohol Abuse and Alcoholism is to reduce the incidence of social, psychological, and health problems due to the use of alcohol. Soliciting financial support for primary prevention programs is difficult because of: (1) Federal, state, and local revenues derived from sales of alcoholic beverages; (2) The…

  12. 12 CFR 1806.304 - Books of account, records and government access.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 10 2014-01-01 2014-01-01 false Books of account, records and government..., DEPARTMENT OF THE TREASURY BANK ENTERPRISE AWARD PROGRAM Terms and Conditions of Assistance § 1806.304 Books... to the Awardee's offices and facilities, and all books, documents, records, and financial statements...

  13. 12 CFR 1806.304 - Books of account, records and government access.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 9 2013-01-01 2013-01-01 false Books of account, records and government access..., DEPARTMENT OF THE TREASURY BANK ENTERPRISE AWARD PROGRAM Terms and Conditions of Assistance § 1806.304 Books... to the Awardee's offices and facilities, and all books, documents, records, and financial statements...

  14. 12 CFR 1806.304 - Books of account, records and government access.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 9 2012-01-01 2012-01-01 false Books of account, records and government access..., DEPARTMENT OF THE TREASURY BANK ENTERPRISE AWARD PROGRAM Terms and Conditions of Assistance § 1806.304 Books... to the Awardee's offices and facilities, and all books, documents, records, and financial statements...

  15. 12 CFR 1806.304 - Books of account, records and government access.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Books of account, records and government access..., DEPARTMENT OF THE TREASURY BANK ENTERPRISE AWARD PROGRAM Terms and Conditions of Assistance § 1806.304 Books... to the Awardee's offices and facilities, and all books, documents, records, and financial statements...

  16. Learning to Analyze and Code Accounting Transactions in Interactive Mode.

    ERIC Educational Resources Information Center

    Bentz, William F.; Ambler, Eric E.

    An interactive computer-assisted instructional (CAI) system, called CODE, is used to teach transactional analysis, or coding, in elementary accounting. The first major component of CODE is TEACH, a program which controls student input and output. Following the statement of a financial position on a cathode ray tube, TEACH describes an event to…

  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. NASA FY 2000 Accountability Report

    NASA Technical Reports Server (NTRS)

    2000-01-01

    This Accountability Report consolidates reports required by various statutes and summarizes NASA's program accomplishments and its stewardship over budget and financial resources. It is a culmination of NASA's management process, which begins with mission definition and program planning, continues with the formulation and justification of budgets for the President and Congress, and ends with scientific and engineering program accomplishments. The report covers activities from October 1, 1999, through September 30, 2000. Achievements are highlighted in the Statement of the Administrator and summarized in the Report.

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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…

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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 ...

  9. 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...

  10. 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…

  11. 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…

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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.

  17. 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

  18. 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.

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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.

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. A Seasonal Time-Series Model Based on Gene Expression Programming for Predicting Financial Distress

    PubMed Central

    2018-01-01

    The issue of financial distress prediction plays an important and challenging research topic in the financial field. Currently, there have been many methods for predicting firm bankruptcy and financial crisis, including the artificial intelligence and the traditional statistical methods, and the past studies have shown that the prediction result of the artificial intelligence method is better than the traditional statistical method. Financial statements are quarterly reports; hence, the financial crisis of companies is seasonal time-series data, and the attribute data affecting the financial distress of companies is nonlinear and nonstationary time-series data with fluctuations. Therefore, this study employed the nonlinear attribute selection method to build a nonlinear financial distress prediction model: that is, this paper proposed a novel seasonal time-series gene expression programming model for predicting the financial distress of companies. The proposed model has several advantages including the following: (i) the proposed model is different from the previous models lacking the concept of time series; (ii) the proposed integrated attribute selection method can find the core attributes and reduce high dimensional data; and (iii) the proposed model can generate the rules and mathematical formulas of financial distress for providing references to the investors and decision makers. The result shows that the proposed method is better than the listing classifiers under three criteria; hence, the proposed model has competitive advantages in predicting the financial distress of companies. PMID:29765399

  17. A Seasonal Time-Series Model Based on Gene Expression Programming for Predicting Financial Distress.

    PubMed

    Cheng, Ching-Hsue; Chan, Chia-Pang; Yang, Jun-He

    2018-01-01

    The issue of financial distress prediction plays an important and challenging research topic in the financial field. Currently, there have been many methods for predicting firm bankruptcy and financial crisis, including the artificial intelligence and the traditional statistical methods, and the past studies have shown that the prediction result of the artificial intelligence method is better than the traditional statistical method. Financial statements are quarterly reports; hence, the financial crisis of companies is seasonal time-series data, and the attribute data affecting the financial distress of companies is nonlinear and nonstationary time-series data with fluctuations. Therefore, this study employed the nonlinear attribute selection method to build a nonlinear financial distress prediction model: that is, this paper proposed a novel seasonal time-series gene expression programming model for predicting the financial distress of companies. The proposed model has several advantages including the following: (i) the proposed model is different from the previous models lacking the concept of time series; (ii) the proposed integrated attribute selection method can find the core attributes and reduce high dimensional data; and (iii) the proposed model can generate the rules and mathematical formulas of financial distress for providing references to the investors and decision makers. The result shows that the proposed method is better than the listing classifiers under three criteria; hence, the proposed model has competitive advantages in predicting the financial distress of companies.

  18. 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.

  19. 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).

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  4. Future pension accounting changes: implications for hospitals.

    PubMed

    Weld, Tim; Klein, Gina

    2011-05-01

    Proposed rules in accounting for defined benefit plans may affect hospitals' statement of operations and affect the time, effort, and cost to comply with periodic financial reporting requirements. The new standard would require immediate recognition of the full amount of plan amendments in determining operating income. Hospitals should consider the role of pension plans in their compensation programs.

  5. Council on Library and Information Resources: Annual Report, 2007-2008

    ERIC Educational Resources Information Center

    Council on Library and Information Resources, 2008

    2008-01-01

    This annual report of the Council on Library and Information Resources (CLIR) contains an overview of activities of the Council between July 1, 2007 and June 30, 2008. These include programs, advisory groups, grants and contracts, and financial statements. It also includes a list of staff, a letter from the chairperson Paula Kaufman, and a message…

  6. Council on Library and Information Resources: Annual Report, 2006-2007

    ERIC Educational Resources Information Center

    Council on Library and Information Resources, 2007

    2007-01-01

    This annual report of the Council on Library and Information Resources (CLIR) contains an overview of activities of the Council between July 1, 2006 and June 30, 2007. These include programs, awards, publications, advisory groups, grants and contracts, and financial statements. It also includes a list of staff, a letter from the chairperson Paula…

  7. 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.

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 7 CFR 1209.239 - Financial statements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 10 2012-01-01 2012-01-01 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...

  14. 7 CFR 1209.239 - Financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 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...

  15. 7 CFR 1214.51 - Financial statements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE CHRISTMAS TREE PROMOTION, RESEARCH, AND INFORMATION ORDER Christmas Tree Promotion, Research, and Information Order Expenses and..., and the unexpended budget. (b) Each financial statement shall be submitted to the Secretary within 45...

  16. 7 CFR 1214.51 - Financial statements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE CHRISTMAS TREE PROMOTION, RESEARCH, AND INFORMATION ORDER Christmas Tree Promotion, Research, and Information Order Expenses and..., and the unexpended budget. (b) Each financial statement shall be submitted to the Secretary within 45...

  17. 7 CFR 1214.51 - Financial statements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE CHRISTMAS TREE PROMOTION, RESEARCH, AND INFORMATION ORDER Christmas Tree Promotion, Research, and Information Order Expenses and..., and the unexpended budget. (b) Each financial statement shall be submitted to the Secretary within 45...

  18. 49 CFR 22.41 - Application procedures.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... local taxes are current; business tax returns; business financial statements; personal income tax returns; personal financial statements; schedule of work in progress; signed and dated copy of... approval memo and analysis and other third-party credit verifications obtained. (c) Application packages...

  19. 17 CFR 240.3b-6 - Liability for certain statements by issuers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... proved oil and gas reserves as set forth in paragraphs 30-34 of Statement of Financial Accounting... Regulation S-K (§ 229.303 of this chapter), “Management's Discussion and Analysis of Financial Condition and Results of Operations,” Item 5 of Form 20-F (§ 240.220(f) of this chapter), “Operating and Financial...

  20. 30 CFR 553.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  1. 30 CFR 553.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  2. 30 CFR 553.24 - When I submit audited annual financial statements to verify my net worth, what standards must...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

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

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

    NONE

    1996-02-12

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

  4. Consolidated FY 1995 Financial Report on Defense Organizations Receiving Department 97 Appropriations

    DTIC Science & Technology

    1996-10-31

    consolidated financial statements for FY 1996 and each succeeding year. In his memorandum dated June 6, 1995, the DoD Deputy Chief Financial Officer notified the DoD Components of the FY 1996 requirement to prepare and submit financial statements in accordance with the Federal Financial Management Act of 1994. We reviewed the adjusted trial balance submissions of 29 Defense organizations that received a total of $37 billion in Department 97 funds for FY 1995. Department 97 funds are general fund appropriations allocated to Defense organizations and the Military

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

    EPA Pesticide Factsheets

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

  6. 7 CFR 1206.41 - Financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Financial statements. 1206.41 Section 1206.41 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING... INFORMATION Mango Promotion, Research, and Information Order Definitions Expenses and Assessments § 1206.41...

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

    EPA Pesticide Factsheets

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

  8. 12 CFR Appendix A to Part 363 - Guidelines and Interpretations

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... comparative annual consolidated financial statements (balance sheets and statements of income, changes in... noncompliance. However, the disclosure should include appropriate qualitative and quantitative information to... qualitative and quantitative measurements of an institution's internal control over financial reporting; • Is...

  9. 12 CFR Appendix A to Part 363 - Guidelines and Interpretations

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... comparative annual consolidated financial statements (balance sheets and statements of income, changes in... noncompliance. However, the disclosure should include appropriate qualitative and quantitative information to... qualitative and quantitative measurements of an institution's internal control over financial reporting; • Is...

  10. 12 CFR Appendix A to Part 363 - Guidelines and Interpretations

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... comparative annual consolidated financial statements (balance sheets and statements of income, changes in... noncompliance. However, the disclosure should include appropriate qualitative and quantitative information to... qualitative and quantitative measurements of an institution's internal control over financial reporting; • Is...

  11. 12 CFR Appendix A to Part 363 - Guidelines and Interpretations

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... comparative annual consolidated financial statements (balance sheets and statements of income, changes in... noncompliance. However, the disclosure should include appropriate qualitative and quantitative information to... qualitative and quantitative measurements of an institution's internal control over financial reporting; • Is...

  12. 12 CFR Appendix A to Part 363 - Guidelines and Interpretations

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... comparative annual consolidated financial statements (balance sheets and statements of income, changes in... noncompliance. However, the disclosure should include appropriate qualitative and quantitative information to... qualitative and quantitative measurements of an institution's internal control over financial reporting; • Is...

  13. Key components of financial-analysis education for clinical nurses.

    PubMed

    Lim, Ji Young; Noh, Wonjung

    2015-09-01

    In this study, we identified key components of financial-analysis education for clinical nurses. We used a literature review, focus group discussions, and a content validity index survey to develop key components of financial-analysis education. First, a wide range of references were reviewed, and 55 financial-analysis education components were gathered. Second, two focus group discussions were performed; the participants were 11 nurses who had worked for more than 3 years in a hospital, and nine components were agreed upon. Third, 12 professionals, including professors, nurse executive, nurse managers, and an accountant, participated in the content validity index. Finally, six key components of financial-analysis education were selected. These key components were as follows: understanding the need for financial analysis, introduction to financial analysis, reading and implementing balance sheets, reading and implementing income statements, understanding the concepts of financial ratios, and interpretation and practice of financial ratio analysis. The results of this study will be used to develop an education program to increase financial-management competency among clinical nurses. © 2015 Wiley Publishing Asia Pty Ltd.

  14. 17 CFR 210.3-07-210.3-08 - [Reserved

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF... ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 General Instructions As to Financial Statements §§ 210.3-07—210.3-08 [Reserved] ...

  15. 7 CFR 1720.6 - Application process.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... able to repay the guaranteed bonds in accordance with their terms; (5) Consolidated financial... certified public accountant, including any associated notes, as well as any interim financial statements and... pledged to assure the applicant's performance under, the guarantee agreement; (3) A statement by the...

  16. Revised Accounting for Business Combinations

    ERIC Educational Resources Information Center

    Wilson, Arlette C.; Key, Kimberly

    2008-01-01

    The Financial Accounting Standards Board (FASB) has recently issued Statement of Financial Accounting Standards No. 141 (Revised 2007) Business Combinations. The object of this Statement is to improve the relevance, representational faithfulness, and comparability of reported information about a business combination and its effects. This Statement…

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

    DTIC Science & Technology

    2012-05-31

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

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

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

    NONE

    1995-12-31

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

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

    PubMed

    Conner, Brian

    2016-03-01

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

  20. Report of Indian Education in Wisconsin under State Contract with the Bureau of Indian Affairs. Annual Report (25th).

    ERIC Educational Resources Information Center

    Van Raalte, Robert C.; And Others

    A summary of the major program activities designed for American Indian students in Wisconsin who attended public schools eligible for Johnson-O'Malley funding during the 1971-72 school year is presented in this report. Included are an Indian education fund financial statement; school tax, enrollment attendance, and student transportation…

  1. 75 FR 25313 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-07

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

  2. 46 CFR 283.2 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... the Financial Accounting Standards Board Statement No. 13, Accounting for Leases (FASB-13), and (2) 1... indebtedness that would be included in Long-Term Debt in accordance with generally accepted accounting..., etc.) of all operating leases, as defined and includable in footnotes to the financial statements in...

  3. 7 CFR 3052.310 - Financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... organizational unit and fiscal year that is chosen to meet the requirements of this part. However, organization-wide financial statements may also include departments, agencies, and other organizational units that... within the Federal agency. For example, the National Institutes of Health is a major subdivision in the...

  4. 29 CFR 99.310 - Financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... organizational unit and fiscal year that is chosen to meet the requirements of this part. However, organization-wide financial statements may also include departments, agencies, and other organizational units that... within the Federal agency. For example, the National Institutes of Health is a major subdivision in the...

  5. 38 CFR 41.310 - Financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  6. 38 CFR 41.310 - Financial statements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  7. 7 CFR 3052.310 - Financial statements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... organizational unit and fiscal year that is chosen to meet the requirements of this part. However, organization-wide financial statements may also include departments, agencies, and other organizational units that... within the Federal agency. For example, the National Institutes of Health is a major subdivision in the...

  8. 29 CFR 99.310 - Financial statements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... organizational unit and fiscal year that is chosen to meet the requirements of this part. However, organization-wide financial statements may also include departments, agencies, and other organizational units that... within the Federal agency. For example, the National Institutes of Health is a major subdivision in the...

  9. 12 CFR 708b.103 - Preparation of merger plan.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... includes: (1) Current financial statements for both credit unions; (2) Current delinquent loan summaries and analyses of the adequacy of the Allowance for Loan and Lease Losses account; (3) Consolidated financial statements, including an assessment of the generally accepted accounting principles (GAAP) net...

  10. 12 CFR 708b.103 - Preparation of merger plan.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... includes: (1) Current financial statements for both credit unions; (2) Current delinquent loan summaries and analyses of the adequacy of the Allowance for Loan and Lease Losses account; (3) Consolidated financial statements, including an assessment of the generally accepted accounting principles (GAAP) net...

  11. 8 CFR 286.5 - Remittance and statement procedures.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Financial Management, INS. (e) Annually, each U.S. based remitter, which retains an independent accountant... Commissioner, Financial Management a report from the independent accountant in accordance with the Statement on... Procedures established by the American Institute of Certified Public Accountants and the Service, to the...

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

    DTIC Science & Technology

    2001-01-31

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

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

    DTIC Science & Technology

    1993-06-30

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

  14. 77 FR 59398 - Appraisal Subcommittee; Proposed Policy Statements

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-27

    ...; Proposed Policy Statements AGENCY: Appraisal Subcommittee of the Federal Financial Institutions Examination... Policy Statements. The ASC has received a request to extend the comment period set in the proposal and... ASC Policy Statements. The proposed Policy Statements are intended to provide States with the...

  15. Financial Reporting for Tennessee Public Colleges and Universities.

    ERIC Educational Resources Information Center

    Tennessee Higher Education Commission, Nashville.

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

  16. 49 CFR 1200.1 - Financial statements released by carriers.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., except in reports to this Board, based on generally accepted accounting principles for which there is... 49 Transportation 9 2010-10-01 2010-10-01 false Financial statements released by carriers. 1200.1... TRANSPORTATION BOARD, DEPARTMENT OF TRANSPORTATION (CONTINUED) ACCOUNTS, RECORDS AND REPORTS GENERAL ACCOUNTING...

  17. Accounting Principles and Financial Statements.

    ERIC Educational Resources Information Center

    Robinson, Daniel D.

    1973-01-01

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

  18. 29 CFR 99.500 - Scope of audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

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

    DTIC Science & Technology

    1999-03-05

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

  20. 7 CFR 766.354 - Voluntary conveyance of chattel.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... following: (1) An Agency application form; (2) A current financial statement. If the borrower is an entity, all entity members must provide current financial statements; (3) Information on present and future... borrower's account for all recoverable costs incurred in connection with the conveyance. (2) The Agency...

  1. 7 CFR 766.354 - Voluntary conveyance of chattel.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... following: (1) An Agency application form; (2) A current financial statement. If the borrower is an entity, all entity members must provide current financial statements; (3) Information on present and future... borrower's account for all recoverable costs incurred in connection with the conveyance. (2) The Agency...

  2. 12 CFR 563c.102 - Financial statement presentation.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., (ii) commercial paper, and (iii) other short-term borrowings. (b) Federal funds purchased and sales of... financial statements. The amount of these lines of credit which support a commercial paper borrowing... sold under agreements to repurchase, commercial paper, and other short-term borrowings. 8. Interest on...

  3. 12 CFR Appendix A to Part 193 - Financial Statement Line Items

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., (ii) commercial paper, and (iii) other short-term borrowings. (b) Federal funds purchased and sales of... financial statements. The amount of these lines of credit which support a commercial paper borrowing..., including Federal funds purchased, securities sold under agreements to repurchase, commercial paper, and...

  4. 12 CFR 563c.102 - Financial statement presentation.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ..., (ii) commercial paper, and (iii) other short-term borrowings. (b) Federal funds purchased and sales of... financial statements. The amount of these lines of credit which support a commercial paper borrowing... sold under agreements to repurchase, commercial paper, and other short-term borrowings. 8. Interest on...

  5. 29 CFR 99.500 - Scope of audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  6. Using Analytical Techniques to Interpret Financial Statements.

    ERIC Educational Resources Information Center

    Walters, Donald L.

    1986-01-01

    Summarizes techniques for interpreting the balance sheet and the statement of revenues, expenditures, and changes-in-fund-balance sections of the comprehensive annual financial report required of all school districts. Uses three tables to show intricacies involved and focuses on analyzing favorable and unfavorable budget variances. (MLH)

  7. 75 FR 26922 - Magnesium Metal From the Russian Federation: Preliminary Results of Antidumping Duty...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-13

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

  8. 12 CFR 18.1 - Purpose and OMB control number.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... annual financial disclosure statement, and to make this statement available to security holders... statement with narrative information management deems important. The availability of this information is...

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

    PubMed

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

    2004-05-01

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

  10. FY 2004 Performance and Accountability Report

    ERIC Educational Resources Information Center

    US Department of Education, 2004

    2004-01-01

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

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

    EPA Pesticide Factsheets

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

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  13. 12 CFR 563c.101 - Application of this subpart.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 563c.101 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY ACCOUNTING REQUIREMENTS Financial Statement Presentation § 563c.101 Application of this subpart. This subpart contains rules pertaining to the form and content of financial statements included as part of: (a) A conversion...

  14. 75 FR 61365 - Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-05

    ... proposing to revise certain financial reporting forms required to be filed by natural gas companies (FERC... the above-referenced proceeding \\1\\ proposing to revise certain financial reporting forms required by...] Revisions to Forms, Statements, and Reporting Requirements for Natural Gas Pipelines September 24, 2010...

  15. 17 CFR 229.302 - (Item 302) Supplementary financial information.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 17 CFR 210.6A-03 - Statements of financial condition.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... EXCHANGE ACT OF 1934, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975 Employee Stock Purchase... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Statements of financial...

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

    EPA Pesticide Factsheets

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

  18. Accounting for Contributions. Understanding the Requirements of FASB Statement No. 116.

    ERIC Educational Resources Information Center

    Ostrom, John S.

    Since the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 116, Accounting for Contributions Received and Contributions Made, in June 1993, guidance has been sought in understanding its impact and implementation. Specific key provisions deal with contributions received and contributions made,…

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

    DTIC Science & Technology

    1997-01-27

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

  20. 17 CFR 210.4-08 - General notes to financial statements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... position, cash flows, or results of operation. This description shall include, to the extent material, each... their related gains and losses, are reported in the statements of financial position, cash flows, and... restricted or free of restrictions. (2) Disclose the amount of consolidated retained earnings which...

  1. 17 CFR 210.10-01 - Interim financial statements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accountant on the review must be filed with the interim financial statements. (e) Filing of other interim... sheets shall include only major captions (i.e., numbered captions) prescribed by the applicable sections... the date of any material accounting change and the reasons for making it. In addition, for filings on...

  2. Farm Business Records and Financial Statements. Teacher Edition. Farm Business Management Series.

    ERIC Educational Resources Information Center

    Oklahoma State Dept. of Vocational and Technical Education, Stillwater. Curriculum and Instructional Materials Center.

    Contained in this teacher's guide are the materials necessary to teach seven instructional units related to keeping farm business records and preparing financial statements. The following instructional units are presented: (1) orientation; (2) inventories; (3) journal entry; (4) enterprise accounting and supplemental records; (5) cash flow…

  3. 17 CFR 210.3-04 - Changes in stockholders' equity and noncontrolling interests.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SECURITIES AND EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES... General Instructions As to Financial Statements § 210.3-04 Changes in stockholders' equity and noncontrolling interests. An analysis of the changes in each caption of stockholders' equity and noncontrolling...

  4. 76 FR 63969 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-14

    ...-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing of Amendment No. 1 to Proposed Rule Change To Adopt FINRA Rule 2231 (Customer Account Statements) in the Consolidated... Account Statements) in the Consolidated FINRA Rulebook (``Notice''). The Notice contained incorrect...

  5. Revisit, revamp, and revitalize your business plan: part 3.

    PubMed

    Waldron, David

    2011-01-01

    Managing with financial statements is discussed, including fundamental definitions and conventions related to this process such as an income statement and a balance sheet. Balanced scorecards and dashboards can be used to measure progress and to communicate achievements. Steps taken to defining data using KPIs, sourcing data, and structuring the scorecard are outlined. A core part of managing with financial statements is understanding how to drive the business and engage the staff using balanced scorecards.

  6. It's Time to Implement GASB Statement 54

    ERIC Educational Resources Information Center

    Heinfeld, Gary; Nuehring, Bert

    2012-01-01

    In February 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, "Find Balance Reporting and Governmental Fund Type Definitions." This statement changes how a fund balance is classified on the face of the government fund financial statements and refines the definitions for government fund types. The statement's…

  7. Achieving Success in Small Business: A Self-Instruction Program for Small Business Owner-Managers. Assessing the Health of Your Business.

    ERIC Educational Resources Information Center

    Virginia Polytechnic Inst. and State Univ., Blacksburg. Div. of Vocational-Technical Education.

    This self-instructional module on assessing the health of your business is the eleventh in a set of twelve modules designed for small business owner-managers. The competency for this module is to assess the financial condition of your business. Provided are information sections (key business records, balance sheet and profit and loss statements,…

  8. 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

  9. Guaranteed Loan Programs Are an Increasing Risk. Statement of Donald H. Chapin given before the Committee on Government Affairs, United States Senate.

    ERIC Educational Resources Information Center

    Chapin, Donald H.

    Testimony is presented concerning the financial burden the United States government is expected to endure from the billions of dollars in loans it has guaranteed (and continues to guarantee) for business, education, housing, and other purposes, many of which are in areas now experiencing economically hard times. The testimony discusses predicting…

  10. The Accounting Network: How Financial Institutions React to Systemic Crisis

    PubMed Central

    Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

    2016-01-01

    The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies’ financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001–2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities’ heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis. PMID:27736865

  11. The Accounting Network: How Financial Institutions React to Systemic Crisis.

    PubMed

    Puliga, Michelangelo; Flori, Andrea; Pappalardo, Giuseppe; Chessa, Alessandro; Pammolli, Fabio

    2016-01-01

    The role of Network Theory in the study of the financial crisis has been widely spotted in the latest years. It has been shown how the network topology and the dynamics running on top of it can trigger the outbreak of large systemic crisis. Following this methodological perspective we introduce here the Accounting Network, i.e. the network we can extract through vector similarities techniques from companies' financial statements. We build the Accounting Network on a large database of worldwide banks in the period 2001-2013, covering the onset of the global financial crisis of mid-2007. After a careful data cleaning, we apply a quality check in the construction of the network, introducing a parameter (the Quality Ratio) capable of trading off the size of the sample (coverage) and the representativeness of the financial statements (accuracy). We compute several basic network statistics and check, with the Louvain community detection algorithm, for emerging communities of banks. Remarkably enough sensible regional aggregations show up with the Japanese and the US clusters dominating the community structure, although the presence of a geographically mixed community points to a gradual convergence of banks into similar supranational practices. Finally, a Principal Component Analysis procedure reveals the main economic components that influence communities' heterogeneity. Even using the most basic vector similarity hypotheses on the composition of the financial statements, the signature of the financial crisis clearly arises across the years around 2008. We finally discuss how the Accounting Networks can be improved to reflect the best practices in the financial statement analysis.

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

    NASA Astrophysics Data System (ADS)

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

    2018-01-01

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

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

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

    Not Available

    1992-06-26

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

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

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

    Not Available

    1992-06-26

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

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

    PubMed

    Reinstein, Alan; Churyk, Natalie Tatiana

    2012-02-01

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

  16. 17 CFR 230.144A - Private resales of securities to institutions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... assets consist solely of shares of one or more registered investment companies, that have the same... 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...

  17. 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...

  18. 12 CFR Appendix A to Part 193 - Financial Statement Line Items

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... REQUIREMENTS Pt. 193, App. A Appendix A to Part 193—Financial Statement Line Items I. Balance Sheet Assets 1... deposits; however, time deposits and short-term certificates of deposits are not generally included in... loans in each of the following categories: (i) Real estate mortgage; (ii) real estate construction; (iii...

  19. 12 CFR Appendix A to Part 193 - Financial Statement Line Items

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... REQUIREMENTS Pt. 193, App. A Appendix A to Part 193—Financial Statement Line Items I. Balance Sheet Assets 1... deposits; however, time deposits and short-term certificates of deposits are not generally included in... loans in each of the following categories: (i) Real estate mortgage; (ii) real estate construction; (iii...

  20. 78 FR 76864 - Wells Fargo Funds Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-19

    ... David P. Bartels, Branch Chief, at (202) 551-6821 (Division of Investment Management, Chief Counsel's... fees. 4. Regulation S-X sets forth the requirements for financial statements required to be included as... include in its financial statement information about the investment advisory fees. 5. Section 6(c) of the...

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