'Governmental funds' presentation slideshows

Governmental Entities: Special Funds and Government-wide Financial Statements

Chapter 13. Governmental Entities: Special Funds and Government-wide Financial Statements. Learning Objective 1. Understand and explain the differences in financial reporting requirements of the different fund types. Big Picture.

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Certified Government Finance Officer Program

Certified Government Finance Officer Program. Accounting & Financial Reporting Exam Review November 20, 2013. PRESENTED BY: Kelly Rae Strickland, CPA, CGFO Deputy Finance Director City of Sarasota Kelly,strickland@sarasotagov.com Sarah C. Koser, CPA, CGFO, CPFO Deputy Finance Director

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Public Budgeting PA 512

Public Budgeting PA 512. Intergovernmental Trends. Decreasing federal $ to S&L governments Increasing $ to individuals (e.g., Medicaid) Few new big grants (Exception: SCHIP and No Child Left Behind) State initiatives (e.g., health care in MA and CA)

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Governmental Entities

Governmental Entities. In addition to the general fund (discussed in Chapter 17) governments have a number of other funds. This chapter presents the accounting and financial reporting requirements for: The four remaining governmental funds. The two proprietary funds. The fiduciary funds.

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Introduction to Reading and Understanding Your Audit

Introduction to Reading and Understanding Your Audit. Presented by C. Michelle Blackstock, CPA/CITP Partner, Grau & Associates. Why do we have to have an audit anyway?. State Audit Requirement. Pursuant to Section 218.39(1), Florida Statutes :

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2013 Fall Conference SD Association of School Business Officials GASB Updates and Annual Reports

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General Capital Assets; General Long-Term Liabilities; Permanent Funds

General Capital Assets; General Long-Term Liabilities; Permanent Funds. Chapter 9. Learning Objectives. Understand how to maintain GCA & GLTL information for reporting purposes Understand how to account for transactions affecting GCA & GLTL Understand how GCA & GLTL are related

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General Capital Assets; General Long-Term Liabilities; Permanent Funds

General Capital Assets; General Long-Term Liabilities; Permanent Funds. Chapter 9. Learning Objectives. Understand how to maintain GCA & GLTL information for reporting purposes Understand how to account for transactions affecting GCA & GLTL Understand how GCA & GLTL are related

458 views • 29 slides

Chapter 17

Chapter 17. Governmental Entities: General Fund. Governmental Entities in United States Include:. Federal Government State Government Counties Townships Municipalities School districts Special districts. Objectives of Financial Reporting (GASB issued Concept Statement No. 1): .

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Fiscal Year 2010-11 Financial Report

Fiscal Year 2010-11 Financial Report. Ann B. Hardy, MPA, CPA Director of Fiscal Operations. County Population Source: State Data Center. School 20 th Day Average Daily Membership Source: Brunswick County Schools. County Fulltime Equivalents-FY 12 Budget.

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Fiscal Year 2012-2013 Financial Report

Fiscal Year 2012-2013 Financial Report. Brunswick County Finance. County Population Source: State Data Center. School 20 th Day Average Daily Membership Source: Brunswick County Schools. County Fulltime Equivalents FY 09-FY 13 Actual, FY 14 Budget.

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Deferred Revenue Account Analysis Schedule S-12

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Principle #1 - Accounting and reporting capabilities

Principle #1 - Accounting and reporting capabilities. The principle requires that the accounting system be capable of providing information which meets the concept of full disclosure and meets compliance related information needs. Principle #2 - Fund accounting.

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Local-State Fiscal Connections

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FY13 Year End Discussion with Board of Supervisors

FY13 Year End Discussion with Board of Supervisors. October 8, 2013. Agenda. Review FY13 Revenue / Expenditure Summary and Analysis Fund Balance Discussion Revenue Outlook FY 14 Budget Variances FY 13 Assignment of Fund Balance / FY 14 Budget Amendment FY 15 Budget Calendar.

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Year End Encumbrance Processing PeopleSoft 7.5

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Other Governmental Funds

Other Governmental Funds. Capital Projects Accounts for flow of funds for general government capital asset acquisition Debt Service Accounts for flow of funds used to pay long-term debt (principal) and interest Permanent

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