State of Montana, Montana Historical Society : Report On Audit, Fiscal Year Ended June 30, 1978 1978
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In our eReader you can find the full English version of the book. Read State of Montana, Montana Historical Society : Report On Audit, Fiscal Year Ended June 30, 1978 1978 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 State of Montana, Montana Historical Society : Report On Audit, Fiscal Year Ended June 30, 1978 1978
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To quickly assess the difficulty of the text, read a short excerpt:
2. Maintain current contracts with consultants.
Financial Records Federal management circulars set forth accounting requirements for recipients of federal grants. Our review disclosed several exceptions.
The state computer-generated accounting records provide no information as to grant activity. The federal and private grant clearance fund lists revenue of $14,328. Actually, this is a net figure representing receipts of $119,060 and disbursements of $104,732. Since the state is directly involve...d in the review and approval of grants, this account should reflect the full amount of revenue received and the associated expenditures.
Currently, revenue and expenditures are understated by $104,732.
The file card system presently in use is not adequate. The agency should place its accounting records for grants on the state computer system.
-42- Recommendation We recommend that the society utilize the state computer accounting system for grant accounting.
Delay in Transmitting Funds Federal Management Circular 74-7 provides procedures for minimizing the time between transfer of funds from the treasury and disbursement by the grantee.
What to read after State of Montana, Montana Historical Society : Report On Audit, Fiscal Year Ended June 30, 1978 1978?
You can find similar books in the "Read Also" column, or choose other free books by Hanto, Berres & Romo to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
2. Maintain current contracts with consultants.
Financial Records Federal management circulars set forth accounting requirements for recipients of federal grants. Our review disclosed several exceptions.
The state computer-generated accounting records provide no information as to grant activity. The federal and private grant clearance fund lists revenue of $14,328. Actually, this is a net figure representing receipts of $119,060 and disbursements of $104,732. Since the state is directly involve...d in the review and approval of grants, this account should reflect the full amount of revenue received and the associated expenditures.
Currently, revenue and expenditures are understated by $104,732.
The file card system presently in use is not adequate. The agency should place its accounting records for grants on the state computer system.
-42- Recommendation We recommend that the society utilize the state computer accounting system for grant accounting.
Delay in Transmitting Funds Federal Management Circular 74-7 provides procedures for minimizing the time between transfer of funds from the treasury and disbursement by the grantee.
What to read after State of Montana, Montana Historical Society : Report On Audit, Fiscal Year Ended June 30, 1978 1978?
You can find similar books in the "Read Also" column, or choose other free books by Hanto, Berres & Romo to read onlineMoreLess
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