Department of Public Service Regulation Financial-Compliance Audit Report for the Two Fiscal Years Ended June 30 .. 1984
The book Department of Public Service Regulation Financial-Compliance Audit Report for the Two Fiscal Years Ended June 30 .. 1984 was written by author Montana. Legislature. Office of the Legislative Auditor Here you can read free online of Department of Public Service Regulation Financial-Compliance Audit Report for the Two Fiscal Years Ended June 30 .. 1984 book, rate and share your impressions in comments. If you don't know what to write, just answer the question: Why is Department of Public Service Regulation Financial-Compliance Audit Report for the Two Fiscal Years Ended June 30 .. 1984 a good or bad book?
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When it was input, an account receivable was established, however, fund balance was charged instead of a prior year revenue adjustment. Therefore, the receivable from the federal government and revenue were understated in the Special Revenue Fund at fiscal year-end 1983-84 by $36,236. When $15,037 of the grant was received in fiscal year 1984-85, it was recorded as fiscal year 1984-85 revenue instead of being offset against the receivable. This overstates current year grant revenue and receivab...les in fiscal year 1984-85 by $15,037. The department should correct this error on its accounting records before fiscal year-end 1984-85. Gas Pipeline Safety Grant The department did not accrue $3,218 of expenditures on SBAS at fiscal year-end 1983-84 for the Gas Pipeline Safety grant. The expenditures were for contracted services and other operating expenses which were valid obligations at fiscal year-end. This understated expenditures and liabilities by $3,218 in the Special Revenue Fund in fiscal year 1983-84.
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