Đang chuẩn bị liên kết để tải về tài liệu:
Chapter 2: Internal Control Deficiencies Establish written guidelines for the following loan_part4

Sau đây là một mô tả ngắn gọn về các báo cáo tài chính cơ bản đã được kiểm toán bởi KPMG LLP, nằm ở cuối chương này. Báo cáo tài chính-Wide Chính phủ Báo cáo tài sản ròng (Phụ lục 3.1). Tuyên bố này được chuẩn bị bằng cách sử dụng cơ sở kế toán cộng dồn và được thiết kế để hiển thị vị trí của bộ phận tài chính tại ngày 30 tháng 6 2002. | Chapter 3 Financial Audit and is not intended to be and should not be used by anyone other than these specified parties. s KPMG LLP Honolulu Hawaii November 8 2002 Description of Basic Financial Statements The following is a brief description of the basic financial statements audited by KPMG LLP which are located at the end of this chapter. Basic financial statements Government-Wide Financial Statements Statement of Net Assets Exhibit 3.1 . This statement is prepared using the accrual basis of accounting and is designed to display the financial position of the department at June 30 2002. This approach includes reporting not just current assets and liabilities but also capital assets and long-term liabilities. The department s net assets are classified as either invested in capital assets or unrestricted. Statement of Activities Exhibit 3.2 . This statement is prepared using the accrual basis of accounting and presents a comparison between direct expenses and program revenues in a format that focuses on the cost of each of the department s functions. Under this approach revenues are recorded when earned and expenses are recorded at the time liabilities are incurred regardless of when the related cash flows take place. Fund Financial Statements Balance Sheet - Governmental Funds Exhibit 3.3 . This statement presents the assets liabilities and fund balances of the department s governmental funds and is prepared using the current financial resources measurement focus and the modified accrual basis of accounting. Because the emphasis of this statement is on current financial resources capital assets and long-term liabilities are not reported. Statement of Revenues Expenditures and Changes in Fund Balances - Governmental Funds Exhibit 3.4 . This statement presents the revenues expenditures and other financing sources and uses of the department s governmental funds and is prepared using the current financial resources measurement focus and the modified accrual basis of .