Department of Administration : Report On Examination of Financial Statements 1981
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In our eReader you can find the full English version of the book. Read Department of Administration : Report On Examination of Financial Statements 1981 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 Department of Administration : Report On Examination of Financial Statements 1981
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3. Statements of Changes in Financial Position for enterprise, internal service, pension, and non-expendable trust funds are not presented. The inclusion of a Statement of Changes in Financial Position, including depreciation, is required to present fairly the results of operations of these funds.
4. Footnotes to the financial statements should include additional information about 1) leases, 2) the market value of investments and 3) long-term debt.
17 The report presents some items as accruals ...which are not truly liabilities of the state. The accounting system should show these as encumbrances. For example, state accounting policies allow accruing purchase orders and service contracts at year-end as liabilities, recognizing the expense. This does not comply with generally accepted accounting principles (GAAP). The accounting system should provide a method of charging encum- brances and reporting the offsetting reserve to allow them to be carried forward to the following year.
For our audit year, the accounting system did not report fixed assets.
What to read after Department of Administration : Report On Examination of Financial Statements 1981?
You can find similar books in the "Read Also" column, or choose other free books by Montana. Legislature. Office of the Legislative Auditor to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
3. Statements of Changes in Financial Position for enterprise, internal service, pension, and non-expendable trust funds are not presented. The inclusion of a Statement of Changes in Financial Position, including depreciation, is required to present fairly the results of operations of these funds.
4. Footnotes to the financial statements should include additional information about 1) leases, 2) the market value of investments and 3) long-term debt.
17 The report presents some items as accruals ...which are not truly liabilities of the state. The accounting system should show these as encumbrances. For example, state accounting policies allow accruing purchase orders and service contracts at year-end as liabilities, recognizing the expense. This does not comply with generally accepted accounting principles (GAAP). The accounting system should provide a method of charging encum- brances and reporting the offsetting reserve to allow them to be carried forward to the following year.
For our audit year, the accounting system did not report fixed assets.
What to read after Department of Administration : Report On Examination of Financial Statements 1981?
You can find similar books in the "Read Also" column, or choose other free books by Montana. Legislature. Office of the Legislative Auditor to read onlineMoreLess
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