Department of Institutions, Eastmont Human Services Center, Financial-Compliance Audit for the Two Fiscal Years Ended June 30, 1984 1984
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PRIOR AUDIT RECOMMENDATIONS The prior audit of the Eastmont Human Services Center was conducted for the two fiscal years ended June 30, 1982. The report contained four recommendations for improvement of agency operations. The center concurred with three of the recommen- dations and did not concur with one.
VJe reviewed the status of prior aLidit recommendations and determined that the Eastmont Human Services Center has imple- mented one and partially implemented three.
AUDITOR'S REPORT AND SCHE...DULES OF AGENCY FINANCIAL ACTIVITY SUMMARY OF AUDIT OPINION We issued a qualified opinion on some of the financial sched- ules prepared from the Statewide Budgeting and Accounting System (SBAS), as noted on page 10 of the report. The Eastmont Human Services Center improperly accounted for donations from private sources in the Agency Fund rather than in the Special Revenue Fund. The dollar misstatement caused by the improper accounting is explained in Note 6 to the financial schedules. A qualified opinion indicates a user of SBAS and these schedules should exercise caution when using revenues, expenditures, assets, liabilities, and fund balance accounts recorded on SBAS for fisciil years 1982-83 and 1983-84 in the Agency Fund and Special Reve- nue Fund because of the misstatements outlined on pages 2 and 3 of the report.
What to read after Department of Institutions, Eastmont Human Services Center, Financial-Compliance Audit for the Two Fiscal Years Ended June 30, 1984 1984?
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:
PRIOR AUDIT RECOMMENDATIONS The prior audit of the Eastmont Human Services Center was conducted for the two fiscal years ended June 30, 1982. The report contained four recommendations for improvement of agency operations. The center concurred with three of the recommen- dations and did not concur with one.
VJe reviewed the status of prior aLidit recommendations and determined that the Eastmont Human Services Center has imple- mented one and partially implemented three.
AUDITOR'S REPORT AND SCHE...DULES OF AGENCY FINANCIAL ACTIVITY SUMMARY OF AUDIT OPINION We issued a qualified opinion on some of the financial sched- ules prepared from the Statewide Budgeting and Accounting System (SBAS), as noted on page 10 of the report. The Eastmont Human Services Center improperly accounted for donations from private sources in the Agency Fund rather than in the Special Revenue Fund. The dollar misstatement caused by the improper accounting is explained in Note 6 to the financial schedules. A qualified opinion indicates a user of SBAS and these schedules should exercise caution when using revenues, expenditures, assets, liabilities, and fund balance accounts recorded on SBAS for fisciil years 1982-83 and 1983-84 in the Agency Fund and Special Reve- nue Fund because of the misstatements outlined on pages 2 and 3 of the report.
What to read after Department of Institutions, Eastmont Human Services Center, Financial-Compliance Audit for the Two Fiscal Years Ended June 30, 1984 1984?
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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