creating the stockcount report for the storekeeper

... This disclosure report details and updates certain statistics and financial performance which form the basis for the security for the County’s indebtedness Additional information on the County’s ... and Enterprise Fund revenues  The unemployment rate for the County is currently 6.1%, somewhat higher than the rate for the state of Florida 6%, and the rate for the nation of 6.9%  Tourist visitors ... of the financial activities of the County for the fiscal year ended September 30, 2008 We encourage readers to consider the information presented here in conjunction with the additional information

Ngày tải lên: 19/06/2014, 11:20

... Office of the County and has separate legal standing from the County The governing body of the Clerk is not the same as the governing body of the County The Clerk provides services to the courts ... agreements with the County to finance the acquisition, construction or equipping of certain facilities and is governed by the BOCC The Corporation was formed by the County solely for the purpose ... report information on all of the nonfiduciary activities of the primary government (the County) and its component units For the most part, the effect of interfund activity has been removed from these

Ngày tải lên: 19/06/2014, 11:20

... subsidizes a portion of the premiums The benefits of the County’s plan conform with Florida statutes, which are the legal authority for the plan The provisions of the plan for the Broward Sheriff’s ... the plants for the undelivered tonnage at the then current tipping fees In addition, the agreement with the operators of the plants provides for an annual adjustment to the base tipping fee The ... active employees for coverage of the retirees and their dependents for the year net of the retiree’s own payments for the year The County and Broward Sheriff’s Office annual other postemployment

Ngày tải lên: 19/06/2014, 11:20

... financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures and required supplementary information say about the ... how the County’s financial information relates to the services the County provides and activities it performs. Miscellaneous 129 These schedules contain supplemental data and statistics to the ... information to help assess the County’s most significant revenue source, property taxes. Debt Capacity 122 These schedules contain information to help assess the affordability of the County’s current

Ngày tải lên: 19/06/2014, 11:20

... financial position, and the respective budgetary comparison for the General Fund, thereoffor the year then ended in conformity with accounting principles generally accepted in the United States of ... other auditors whose report thereon was furnished to us, and our opinion, insofar as it relates to the amounts included for the Newnan Water, Sewerage and Light Commission, is based on the report ... regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the information and express no opinion on it. Our audit was conducted for the

Ngày tải lên: 19/06/2014, 11:20

... The City reported positive balances in the net assets; the same held true for the prior fiscal year Total assets increased by 7.2% from 2007, while the City's liabilities increased by 37.3% The ... increase is primarily related to the continued commercial growth in the City The 2000 census population for the City of Newnan was 16,242; the estimated 2008 population for the City is 29,867 This represents ... and the commitment of spendable resources for the near-term Since the government-wide focus includes the long-term view, comparisons between these two perspectives may provide insight into the

Ngày tải lên: 19/06/2014, 11:20

... to pay for the current period's expenditures and therefore are deferred in the funds. Long-term Liabilities Long-term liabilities are not due and payable in the current period and, therefore, ... 37 for information concerning component unit debt Economic Conditions Affecting the City The challenge for all governments is to provide quality services at a reasonable cost to its citizens The ... activities are not financial resources and, therefore, are not reported in the funds. Cost of the assets Accumulated depreciation Revenues Some of the government's revenues will be collected

Ngày tải lên: 19/06/2014, 11:20

... accrued at the rate of ten percent of the employees earned balance and paid upon termination A liability for these amounts is reported in the governmental funds only if they have matured, for example, ... part of the capitalized value of the assets constructed, if material The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend the life of the asset ... are valued at their fair market value at the date of donation The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend the life of the asset are

Ngày tải lên: 19/06/2014, 11:20

... closed Varies for the bases Sum of actuarial value at the beginning of the year and the cash flows during the year, plus the assumed investment return adjusted by 10% of the amount that the value ... returns, the infonnation is turned over to the County Tax Commissioner for compilation of the tax digest. The completed tax digest must be submitted to the State Revenue Commissioner for approval. The ... GIRMA. GIRMA bills the City for any risk ofloss up to the $5,000 deductible. The basis for estimating the liabilities for unpaid claims is "IBNR" or "incurred but not reported"

Ngày tải lên: 19/06/2014, 11:20

... the last eight years, resulting in new properties being added to the digest. (2) Special Purpose Local Option Sales tax has increased over the years mainly due to the growth in the City and the ... resulting population explosion over the past five years. (3) Increase mainly due to the growth in the City and new commercial/residential property added in the past five years. (4) Intangible ... taxes are down over the past two years as a direct result of the economy and housing/real estate industry. (5) Franchise tax increases are mainly the result of an increase in the Utility excise

Ngày tải lên: 19/06/2014, 11:20

... in conformity with GAAP The independent auditor’s report is presented as the first component of the financial section of this report The independent audit of the financial statements of the County ... are elected for four-year terms on a two-year staggered basis The County Manager is appointed by the Board and is responsible for the administration of the affairs of the County The County is ... presentation Then independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unqualified opinion that the Gaston County’s financial statements for the fiscal

Ngày tải lên: 19/06/2014, 11:20

... resources available for spending at the end of the fiscal year The General Fund is the chief operating fund of the County At the end of the current fiscal year, unreserved fund balance of the General ... activities The budgetary statement provided for the General Fund demonstrates how well the County complied with the budget ordinance and whether or not the County succeeded in providing the services ... balances in the General Fund and other governmental funds, and (4) the difference or variance between the final budget and the actual resources and charges To account for the difference between the budgetary

Ngày tải lên: 19/06/2014, 11:20

... sustain their soil, water, air, plant and wildlife resources The County’s Board of Commissioners also serve as the governing body for the District Therefore, the District is reported as part of the ... IN FUND BALANCES OF GOVERNMENT FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2008 Amounts reported for governmental activities in the Statement of Activities are different ... setting body for establishing governmental accounting and financial reporting principles The following is a summary of the more significant accounting policies: A Reporting Entity The County,

Ngày tải lên: 19/06/2014, 11:20

... postclosure monitoring for five years. The five-year period for monitoring the landfills closed under the 1986 EPA rule has expired; therefore, the County has accrued no costs for those landfills ... by the State Treasurer’s agent in the name of the State Treasurer. Since the State Treasurer is acting in a fiduciary capacity for the County, these deposits are considered to be held by the ... using the Pooling Method report to the State Treasurer the adequacy of their pooled collateral covering uninsured deposits. The State Treasurer does not confirm this information with the County

Ngày tải lên: 19/06/2014, 11:20

... years. The following table shows the components of the County’s annual OPEB cost for the year, the amount actually contributed to the plan, and changes in the County’s net OPEB obligation for the ... appoints two. The primary sources of revenue for the LWMC are the member assessments in equal amounts of $25,000 for each of the three counties for the fiscal year ended June 30, 2008. The County ... member of the board of trustees. The College is included as a component unit of the State of North Carolina. The County has the responsibility for providing funding for the facilities of the College

Ngày tải lên: 19/06/2014, 11:20

... of the Management The Management of AS Reverta (hereinafter – the Company) are responsible for the preparation of the financial statements of the Company as well as for the preparation of the ... the state aid JSC “Reverta” st Unaudited public financial report for the quarter of 2012 Main events after the end of the accounting period May 10, 2012 was the first day for Reverta as a – the ... report for the quarter of 2012 Management Report Dear Shareholders and Cooperation Partners, The Management Reverta (until 10 May 2012 known as Parex banka) is pleased to report results for the...

Ngày tải lên: 06/03/2014, 15:20

... competence of their workforces The Steering Group has begun to prepare a work programme for the Business Platform for the coming twelve months The starting point will be a reflection on the linguistic, ... levels The recommendations included the following – the European institutions should create a permanent platform for exchange of best practices for companies, gathering relevant information from the ... Platform members valued the opportunity to participate in a joint meeting with the OMC thematic working group “Languages for jobs”, held in Brussels on 23 September 2010 The chair of the Platform...

Ngày tải lên: 15/03/2014, 20:20

... “match” with the most suitable product The retailer will achieve a better match between buyer and product, and therefore achieve higher value for the buyer, the greater the retailer effort Again, ... supports the brand image They so because customers positively value the image that is associated with the brand and the product, for they perceive that image in part attaches to them when they choose ... with the image the manufacturer is seeking to achieve for the product Surroundings that not conform to the luxury image of the product in one location will tend to diminish the value of the product...

Ngày tải lên: 16/03/2014, 09:20

... Sciences, the National Academy of Engineering, and the Institute of Medicine The members of the committee responsible for the report were chosen for their special competences and with regard for appropriate ... The technical challenges are the design of the perm-selective membranes, the matrix for the support of the cells, and the system for maintaining them in a viable state The last decade has seen major ... full range of expertise on the committee and at the workshop, the range of potential topics was vast Some of the differences in emphasis in the report for example, the number of topics in biological...

Ngày tải lên: 23/03/2014, 01:20