'Special revenue funds' diaporamas de présentation

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SGAFR/CAFR FROM THE GROUND UP

SGAFR/CAFR FROM THE GROUND UP. Linda Dufresne, CPA Dufresne & Associates, CPA, PA KBLD LLC GNP Services, CPA, PA. Objectives. Introduction to the Certificate of Conformance Program Award for Small Governments Reasons to prepare a CAFR

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GASB 54 Implementation

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GASB 54 Implementation

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GASB 54 Implementation

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TOWN OF ORONO

TOWN OF ORONO. FY2014 Draft Municipal Budget Presentation June 10, 2013. What Does the Budget Do?. Describes the annual proposed plan of work & projects associated costs; Determines the amount of money that needs to be collected from taxpayers to fund municipal services; and

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NOT-for-PROFIT ACCOUNTING Basic Concepts

NOT-for-PROFIT ACCOUNTING Basic Concepts. NOT-FOR-PROFIT ACCOUNTING. Governmental units (state & local) Colleges and Universities Hospitals Voluntary Health and Welfare Organizations Others Trade & Professional associations Performing arts associations Religious organizations

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GASB Statement No. 54

GASB Statement No. 54. Fund Balance Reporting and Governmental Fund Type Definitions. GASB Statement No. 54. Karen McConnell, Director of Business Affairs: Central Dauphin School District Jill Gilbert, Partner: Trout, Ebersole & Groff, LLP. Presentation outline. Background and Summary

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OKLAHOMA COUNTY BUDGET BOARD MEETING | November 16th, 2017

OKLAHOMA COUNTY BUDGET BOARD MEETING | November 16th, 2017. Oklahoma County FY 2017-2018 General Fund Budget. 1. OKLAHOMA COUNTY FY 2017-2018 GENERAL FUND RESERVE. 2. 3. 4. 5. FY 2017-18 GENERAL FUND EXPENDITURES | STATUS REPORT. Year elapsed = 33.3%. 7. 8. 9. 11. 13. 1.

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Essentials of Accounting for Governmental and Not-for-Profit Organizations

Essentials of Accounting for Governmental and Not-for-Profit Organizations. Chapter 3: Budgetary Accounting for General and Special Revenue Funds. Overview of Chapter 3. Importance of budgets in government accounting Recording the budget in the accounts Overview of property taxes

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A LOOK AT THE FINANCIAL STATEMENTS

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Larry Miller and Ross Rubenstein Maxwell School of Citizenship and Public Affairs

Examining the Nature and Magnitude of Intra-District Resource Disparities in New York State School Districts. Larry Miller and Ross Rubenstein Maxwell School of Citizenship and Public Affairs Syracuse University. Agenda. Background Research questions Sample, data and methods

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The Logic of the Budget Process

The Logic of the Budget Process. A Budget is a Spending PLAN. The Size and Growth of Government Expenditure. Government purchases (stuff) Transfer payments (Social Security) Government spending (all governments) is about a third of the GDP Not too bad compared with other countries.

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2013 City Budget

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Essentials of Accounting for Governmental and Not-for-Profit Organizations

Essentials of Accounting for Governmental and Not-for-Profit Organizations. Chapter 4: Accounting for the General and Special Revenue Funds. Overview of Chapter 4. Accounting for Nonexchange Transactions Modified Accrual Basis Common Entries during the year The closing process.

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Fiscal Year 2015 Budget Enterprise Funds City Council Presentation Tuesday, July 29 th 2014

Fiscal Year 2015 Budget Enterprise Funds City Council Presentation Tuesday, July 29 th 2014. Christopher M. Quinn , MACC, CPA, CFE, CGFO, CGMA Finance Director Lina Williams Budget & Financial Analyst. Budget Preparation Timeline. January First Quarter Review February

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GASB 54 Implementation Lessons Learned

GASB 54 Implementation Lessons Learned . State of Alaska Lisa Pusich. Getting Started. Established workgroup Met weekly and assigned research areas as determined necessary Engaged our Division of Legislative Audit in the discussions early

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Chart of Accounts Functional Categories

Chart of Accounts Functional Categories. ALASBO Power Lunch February 19, 2008 Presented by Elwin Blackwell, Internal Auditor Department of Education & Early Development. Functional Categories. Functions are defined as:

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