Department of Livestock Financial-Compliance Audit for the Two Fiscal Years Ended .. 2002
Department of Livestock Financial-Compliance Audit for the Two Fiscal Years Ended .. 2002
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A separate $81,082 accrual was made to record the amount owed back to the department for funds loaned to the bison trap project while awaiting reimbursement. Because the $81,082 was already included in the $405,000 accrual, it was recorded twice on the accounting records. As a result, revenues and accounts receivable were overstated in the Special Revenue Fund for fiscal year 1999-00 by $81,082.
Recommendation #2 We recommend the department accrue revenue in accordance with state law and accoun...ting policy.
Page 8 Independent Auditor's Report & Department Financial Schedules Page A-l Page A-2 LEGISLATIVE AUDIT DIVISION Scott A. Seacat, Legislative Auditor mZ ^Y\ Deputy Legislative Auditors: John W. Northey, Legal Counsel LJ^afe gW^SgPn Ji m Pellegrini, Performance Audit Tori Hunthausen, IS Audit & Operations James Gillett, Financial-Compliance Audit INDEPENDENT AUDITOR'S REPORT The Legislative Audit Committee of the Montana State Legislature: We have audited the accompanying Schedules of Changes in Fund Balances & Property Held in Trust, Schedules of Total Revenues & Transfers-In, and Schedules of Total Expenditures & Transfer-Out of the Department of Livestock for each of the fiscal years ended June 30, 2000 and 2001.
What to read after Department of Livestock Financial-Compliance Audit for the Two Fiscal Years Ended .. 2002?
You can find similar books in the "Read Also" column, or choose other free books by Montana. Legislature. Legislative Audit Division to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
A separate $81,082 accrual was made to record the amount owed back to the department for funds loaned to the bison trap project while awaiting reimbursement. Because the $81,082 was already included in the $405,000 accrual, it was recorded twice on the accounting records. As a result, revenues and accounts receivable were overstated in the Special Revenue Fund for fiscal year 1999-00 by $81,082.
Recommendation #2 We recommend the department accrue revenue in accordance with state law and accoun...ting policy.
Page 8 Independent Auditor's Report & Department Financial Schedules Page A-l Page A-2 LEGISLATIVE AUDIT DIVISION Scott A. Seacat, Legislative Auditor mZ ^Y\ Deputy Legislative Auditors: John W. Northey, Legal Counsel LJ^afe gW^SgPn Ji m Pellegrini, Performance Audit Tori Hunthausen, IS Audit & Operations James Gillett, Financial-Compliance Audit INDEPENDENT AUDITOR'S REPORT The Legislative Audit Committee of the Montana State Legislature: We have audited the accompanying Schedules of Changes in Fund Balances & Property Held in Trust, Schedules of Total Revenues & Transfers-In, and Schedules of Total Expenditures & Transfer-Out of the Department of Livestock for each of the fiscal years ended June 30, 2000 and 2001.
What to read after Department of Livestock Financial-Compliance Audit for the Two Fiscal Years Ended .. 2002?
You can find similar books in the "Read Also" column, or choose other free books by Montana. Legislature. Legislative Audit Division to read onlineMoreLess
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