Annual Reports of the Town of Seabrook, New Hampshire 1979
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In our eReader you can find the full English version of the book. Read Annual Reports of the Town of Seabrook, New Hampshire 1979 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Annual Reports of the Town of Seabrook, New Hampshire 1979
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Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records as we considered necessary in the circumstances .
The Town of Seabrook has not maintained a record of its general fixed assets, and accordingly a statement of general fixed assets, required by generally accepted accounting principles, is not included in the financial report.
In addition, the Town has not capitalized the cost of property and equipment p...urchased by the Enterprise Fund (Water Department). Likewise, no depreciation expense is recorded on this fund. Generally accepted accounting principles require that property and equipment of enterprise funds be capitalized and depreciated over the useful lives of the assets. The Town's records do not permit the application of adequate procedures to enable us to determine the cost value of capital assets or related depreciation expense on them.
Because of the material effect of the omission of fixed assets and related depreciation on the financial position, we do not express an opinion on the financial statements of the Enterprise Fund.
What to read after Annual Reports of the Town of Seabrook, New Hampshire 1979?
You can find similar books in the "Read Also" column, or choose other free books by Seabrook (N.H. : Town) to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records as we considered necessary in the circumstances .
The Town of Seabrook has not maintained a record of its general fixed assets, and accordingly a statement of general fixed assets, required by generally accepted accounting principles, is not included in the financial report.
In addition, the Town has not capitalized the cost of property and equipment p...urchased by the Enterprise Fund (Water Department). Likewise, no depreciation expense is recorded on this fund. Generally accepted accounting principles require that property and equipment of enterprise funds be capitalized and depreciated over the useful lives of the assets. The Town's records do not permit the application of adequate procedures to enable us to determine the cost value of capital assets or related depreciation expense on them.
Because of the material effect of the omission of fixed assets and related depreciation on the financial position, we do not express an opinion on the financial statements of the Enterprise Fund.
What to read after Annual Reports of the Town of Seabrook, New Hampshire 1979?
You can find similar books in the "Read Also" column, or choose other free books by Seabrook (N.H. : Town) to read onlineMoreLess
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