Chapter 2: Internal Control Deficiencies _part5 ppt

Exhibit 3.2 Assets Liabilities Long-term liabilities Due within one year Due in more than one year Net assets The accompanying notes are an integral part of the financial statements.. De

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Exhibit 3.2

Assets

Liabilities

Long-term liabilities

Due within one year

Due in more than one year

Net assets

The accompanying notes are an integral part of the financial statements

Department of Human Resources Development

State of Hawaii

Statement of Net Assets June 30, 2006

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Exhibit 3.3

Program

General revenues State allotted appropriations,

State of Hawaii

Statement of Activities Year Ended June 30, 2006

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Exhibit 3.6

Amounts reported in the statement of net assets are different because

Capital assets used in governmental activities are not financial

Long-term liabilities are not due and payable in the current period

and therefore are not reported in the governmental funds

State of Hawaii

Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets

June 30, 2006

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Exhibit 3.7

Amounts reported in the statement of net assets are different because

Capital outlays are reported as expenditures in governmental funds

However, in the statement of activities, the cost of capital assets is

allocated over their estimated useful lives and reported as depreciation

expense In the current period, these amounts are:

Some expenses reported in the statement of activities do not require

the use of current financial resources and therefore, are not

reported as expenditures in governmental funds

Capital lease principal payments of $21,198 are expenditures in

the governmental funds, but the payments reduced the long-term

liabilities in the statement of net assets This was offset by a capital

State of Hawaii

Reconciliation of the Governmental Funds Statement of Revenues, Expenditures

Year Ended June 30, 2006 and Changes in Fund Balances to the Statement of Activities

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Expenditures Em

Expenditures Work

Expenditures Unem

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Tiêu đề	Chapter 3: Financial Audit
Trường học	University of Hawaii
Chuyên ngành	Human Resources Development
Thể loại	Báo cáo tài chính
Năm xuất bản	2006
Thành phố	Hawaii

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Số trang	10
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