TAILIEUCHUNG - ACCOUNTING AND REPORTING PROCEDURES

A special case of the npv approach, known as the Hotelling valuation principle (see Miller and Upton, 1985 ), avoids the diYculties of forecasting future net revenues and then discounting them back to the present. This approach makes the strong and generally unrealistic assumption that the unit value of a resource grows at exactly the same rate as the appropriate discount rate. In the above example, this would imply that the unit value of the gold resource would grow at the dis- count rate of 10 percent per year; that is, the unit value would be $10 in the first year, $11 in the next year, $ in the following year, and. | 400 ACCOUNTING AND REPORTING PROCEDURES Click to Jump Fiscal Control and Accounting Requirements Amendments Obligations and Expenditures Time and Effort Cash Requests Program Income and Interest Earned Records Retention Project Closeouts FISCAL CONTROL AND ACCOUNTING REQUIREMENTS Go to Top The federal government requires the Office of Public Instruction OPI to set fiscal control and accounting procedures for its own funds and those of its subgrantees in accordance with state laws and policies. These fiscal control and accounting procedures must a. Permit preparation of required reports for state and federal officials and b. Permit funds to be traced to a level of expenditures adequate to establish that the funds have not been used in violation of restrictions and prohibitions of program statutes. FEDERAL FINANCIAL MANAGEMENT STANDARDS Federal financial management standards require the OPI and our subgrantees must a. Provide accurate current and complete disclosure of federally assisted activities in accordance with financial reporting requirements of the program b. Maintain records to adequately identify the source and application of funds for federally assisted programs award letters authorization statutes obligations unobligated balances assets liabilities expenditures and revenue see RECORDS RETENTION below c. Maintain effective control and accountability for all grant and subgrant cash real and personal property and other assets. Subgrantees must adequately safeguard property and ensure it is used solely for authorized purposes d. Maintain comparisons of actual expenditures to budgeted expenditures for each grant e. Follow applicable federal Office of Management and Budget OMB cost principles the OPI program regulations and the terms of the grant agreements REVISED March 2012 Montana Office of Public Instruction Grants Handbook 400-1 f. Support accounting records with source documentation . approved .

• Kế toán - Kiểm toán
• Forest Management
• Deforestation
• Causes
• Effects and Control
• Grazing
• Fuelwood and Fodder
• Land tenure
• Management objectives
• Private forest management
• Public forest management
• Sustainable forest management
• Income from forest
• Natural forest protection
• Local commune
• Behavior natural forest protection
• Protecting natural resources
• Community based forest management
• Forest development
• Participation of local people
• Forest management and development
• The local people
• science books
• Ecosystem
• Forest Modeling
• Landscape Metrics
• Forest Classification
• Forest resources exploitation
• Fuel wood substitutes
• Chi square test
• Non timber forest products
• Methodology
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• Conceptual Framework
• Ecosystem Mediating
• economic policy
• agricultural projects
• agro forestry techniques
• afforestation projects
• Efficiency of community based forest management
• Hoang Lien national park
• Lao Cai province
• Biophysical condition
• Quercus leucotrichophora
• Reserved forest
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• Musterqua forest
• Microbial count
• Sustainable forest development
• Payment for forest environmental services
• Special use
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• High transparency
• Tóm tắt luận án Tiến sĩ
• Luận án Tiến sĩ Lâm nghiệp
• Quản lý tài nguyên rừng
• Forest resources management
• Local institutions
• Community forest management
• Decisional Autonomy
• Ecoefficient Timber
• Forest Utilization
• Economic Feasibility
• Logging Operations
• Remote sensing
• Forest management planning
• Secondary forest succession
• Achieve management objectives
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• Good forest governance
• Forest management policy
• Law Number 41 of 1999
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• The timber
• forest
• nature conservation
• structural applications
• Classification of thermoplastic wood
• Management of Forest Resources and Environment
• Flora diversity natural fores
• Thac Tien Deo Gio natural forest
• Flora of vascular plants
• Conservation of biodiversity
• Turkish Journal of Botany
• Tạp chí Thực vật học
• Ecosystem services
• Forest soil
• Plant community
• Forest vegetation
• Summary of Doctoral thesis
• Economic management
• Completing of state management
• Stateowned forest enterprises
• Operational efficiency of SOFEs
• Geographic information systems
• Ecosystems dynamics
• Landscape management
• Payments
• Environmental Services
• Economic Approach
• Environment Program
• Households Involved
• chính sách kinh tế
• dự án nông nghiệp
• kỹ thuật nông lâm
• trồng trọt chăn nuôi
• kinh doanh nông nghiệp
• Doctoral dissertation
• Public administration
• State management of socialisation
• Forest protection
• Central highlands
• Wood harvesting strategy
• Linear programming
• Net present value
• Wood assortments
• Social sciences
• Community forest management and development activities
• Ubon Ratchathani province
• Sufficiency economy
• Sustainable development