Best Practices in Financial Management. Mark Barber, Valdosta Assistant City Manager Jeff Benko, Oconee County Administrator
|
|
|
- Jeremy Bradley
- 5 years ago
- Views:
Transcription
1 Best Practices in Financial Management Mark Barber, Valdosta Assistant City Manager Jeff Benko, Oconee County Administrator
2 The Budget Calendar
3 Georgia Code Each unit of local government shall adopt and operate under an annual balanced budget for the General Fund, each Special Revenue Fund, and each debt service fund in use by the local government. A budget ordinance or resolution is balanced when the sum of the estimated revenues and appropriated fund balances is equal to appropriations.
4 Georgia Code Nothing contained in this code section shall preclude a local government from adopting a budget for any funds used by the local government other than those specifically identified in paragraphs (1) and (2) of this subsection, including enterprise funds, internal service funds, and fiduciary funds.
5 Budget Calendar December Prepare goals, summaries, objectives, and performance measures for distribution to Departments for review and changes. Prepare departmental budget material and begin calculating current year estimates.
6 Performance Measures Verifiable, understandable, and timely. Consistent throughout the budget. Reported internally and externally. Monitored and used in the managerial decision making processes.
7
8
9
10 Budget Calendar January Prepare request forms. Initialize Budget and compare to the CAFR. Project and enter salaries, benefits, and related items. Project and enter vehicle rental and related items. Enter budget estimates and review with Finance Director. Meet with department representatives per their request.
11
12
13
14
15 Budget Calendar February Open budget screens for departments to enter requested budget. Department remits budget information. Budgeting reviews and verifies the Estimated and Requested columns.
16 Budget Calendar March - April Human Resources reviews personnel requests and changes. Purchasing reviews capital requests. Revenues projected and entered. Budgeting enters comments and final changes to budget.
17 Budget Calendar March - April Departments review comments, verify budget and notify budgeting of any changes or corrections. Department budget hearings with City Manager and Assistant City Manager. Budget is balanced by City Manager and Assistant City Manager.
18 Budget Calendar April - May Budgeting reviews budget and creates data files for Mayor and Council review. Appropriate advertising is conducted. Proposed fiscal year budget is ed to Mayor and Council.
19 Budget Calendar June Appropriate advertising of budget hearings with Mayor and Council. Mayor and Council Budget Hearings. Budget Adopted.
20 Conclusion The overriding function of the budget is as a tool for communicating with the public. The budget communicates the local governments fiscal and management policies and provides an explanation to citizens on how programs and services will be funded. The budget document is a statement of the local government s priorities for providing services that are demanded by the public. BE CREATIVE IN YOUR PRESENTATION!!!!
21 ?Questions? L. Mark Barber Assistant City Manager P.O. Box 1125 Valdosta, Georgia
22 Jeff Benko, CPA Oconee County Administrator
23 Preparing for the Challenge Previous Audit Report Current Adopted Budget Previous Fiscal Year s Amend and Revise Current Policies (including Fiscal) Personnel Reports
24 Major Financial Areas Personnel (including Benefits Analysis) Capital Improvement Plan (CIP) Maintenance & Operations SPLOST Enterprise Funds Special Revenues/Proprietary Funds Bond Ratings
25 Effective Procurement Qualified Professional Staff Continuing Professional Education Competition Best Value Buy Response vs. Buy Inventory Local Vendor Opportunity
26 Information Technology s Impact System Security and Integrity Enterprise Wide Solutions (Integration) Paperless Initiatives Storage and Retrieval Life Cycle Management (LCM) Professional Staff Certifications
27 Wrapping Up Plan accordingly (Plan and Adjust!) Trend Analysis Financial Analysis Strategic Sourcing Remove Emotions from decision making process Balance and Enjoy!
28 Questions?
FORSYTH COUNTY SCHOOL SYSTEM COMPLIANCE AND PERFORMANCE AUDIT SPECIAL PURPOSE LOCAL OPTION SALES TAX
FORSYTH COUNTY SCHOOL SYSTEM COMPLIANCE AND PERFORMANCE AUDIT SPECIAL PURPOSE LOCAL OPTION SALES TAX Fiscal Year Ended June 30,2007 FORSYTH COUNTY SCHOOL SYSTEM COMPLIANCE AND PERFORMANCE AUDIT TABLE OF
Performance Audit on 2009 SPLOST Revenues For the Fiscal Year ended June 30, 2013
Camden County School System Performance Audit on 2009 SPLOST Revenues 300 Mulberry Street, Suite 300 P.O. Box 1877 Macon, Georgia 31202-1877 Phone: (800) 277-0050 Facsimile: (478) 464-8051 Web: www.mjcpa.com
CAR 7-1 PURCHASING REGULATION CAR 7-1 OPR: Finance 4/90 (Revised 2/10)
CAR 7-1 PURCHASING REGULATION CAR 7-1 OPR: Finance 4/90 (Revised 2/10) Purpose Section I Scope II Definitions III Responsibility IV Using Department IV A Purchasing Function IV B Property Disposal V I.
Fund Accounting Structure 8/20/18. Governmental Accounting & Financial Reporting. Basic Principles of Governmental GAAP.
Governmental Accounting & Financial Reporting Introduction to Local Government Finance Presented by Gregory S. Allison, CPA UNC School of Government Basic Principles of Governmental GAAP Fund accounting
CITY OF FORT VALLEY, GEORGIA ANNUAL FINANCIAL REPORT For the fiscal year ended September 30, 2017
CITY OF FORT VALLEY, GEORGIA ANNUAL FINANCIAL REPORT For the fiscal year ended September 30, 2017 Annual Financial Report For The Year Ended September 30, 2017 TABLE OF CONTENTS Financial Section Independent
IC Chapter 38. Food and Beverage Taxes in Wayne County
IC 6-9-38 Chapter 38. Food and Beverage Taxes in Wayne County IC 6-9-38-1 Application of chapter Sec. 1. This chapter applies to a county having a population of more than sixty-eight thousand nine hundred
Budgeting in Local Government
Budgeting in Local Government Introduction to Local Government Finance Fall 2017 William C. Rivenbark Professor School of Government Objectives Present the law that governs local government budgeting in
WHITFIELD COUNTY, GEORGIA TABLE OF CONTENTS Year Ended December 31, 2017
WHITFIELD COUNTY, GEORGIA TABLE OF CONTENTS Year Ended December 31, 2017 INTRODUCTORY SECTION Letter of Transmittal... 1-6 Certificate of Achievement in Financial Reporting. 7 General Government Officials..
CITY OF MIDDLESBORO, KENTUCKY. BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2015 with REPORT ON INDEPENDENT AUDITORS
CITY OF MIDDLESBORO, KENTUCKY BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2015 with REPORT ON INDEPENDENT AUDITORS CONTENTS Independent Auditor's Report... 1 Management's
Budgeting in Local Government
Budgeting in Local Government Introduction to Local Government Finance Fall 2018 William C. Rivenbark Professor School of Government Objectives Present the law that governs local government budgeting in
CITY OF MIDDLESBORO, KENTUCKY. BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2014 with REPORT ON INDEPENDENT AUDITORS
CITY OF MIDDLESBORO, KENTUCKY BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2014 with REPORT ON INDEPENDENT AUDITORS CONTENTS Independent Auditor's Report... 1 Management's
O.C.G.A GEORGIA CODE Copyright 2008 by The State of Georgia All rights reserved. *** Current through the 2008 Regular Session ***
O.C.G.A. 36-70-20 GEORGIA CODE Copyright 2008 by The State of Georgia All rights reserved. *** Current through the 2008 Regular Session *** TITLE 36. LOCAL GOVERNMENT PROVISIONS APPLICABLE TO COUNTIES
CITY OF VALDOSTA BOARD OF EDUCATION LOWNDES COUNTY, GEORGIA
CITY OF VALDOSTA BOARD OF EDUCATION LOWNDES COUNTY, GEORGIA ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2015 (Including Independent Auditor's Reports) - TABLE OF CONTENTS - Page SECTION
REQUEST FOR PROPOSAL RFP # Section 125 Cafeteria Plan FOR THE CITY OF VALDOSTA
REQUEST FOR PROPOSAL RFP # 05-16-17 Section 125 Cafeteria Plan FOR THE CITY OF VALDOSTA REQUESTED BY PURCHASING DEPARTMENT 216 E. CENTRAL AVE. P.O. BOX 1125 VALDOSTA, GA 31603-1125 PHONE 229-259-3525 RELEASE
How to request a refund in Arkansas:
General Instructions Arkansas Claim for Refund ARKANSAS STATE AND LOCAL SALES/USE TAXES This packet may be used by a buyer or a seller to request a refund of state and local sales/use tax paid in error.
Lubbock City Code of Ordinances Title I, Chapter 2, Article 2.03, Division 12 Electric Utility Board
Lubbock City Code of Ordinances Title I, Chapter 2, Article 2.03, Division 12 Electric Utility Board Sec. 2.03.411 Definition For the purposes of this division, the board shall mean the electric utility
CITY OF MOUNTLAKE TERRACE USE OF PUBLIC PROPERTY AND IN-KIND SERVICES CONTRIBUTIONS AGREEMENT FOR: Independence Day Celebration Sunday, July 3, 2016
CITY OF MOUNTLAKE TERRACE USE OF PUBLIC PROPERTY AND IN-KIND SERVICES CONTRIBUTIONS AGREEMENT FOR: Independence Day Celebration Sunday, July 3, 2016 Event Dates: Sunday July 3, 2016 Event Location: Ballinger
Budget Preparation For Small Cities
Budget Preparation For Small Cities What is a Budget? A legal document that serves as a financial plan for a fiscal year. A plan listing proposed expenditures with a means of paying for them with anticipated
INVITATION TO BID PURCHASING DEPARTMENT P. O. BOX E. CENTRAL AVENUE SECOND FLOOR VALDOSTA, GEORGIA GENESIS EXTRACTION RESCUE TOOLS
INVITATION TO BID PURCHASING DEPARTMENT P. O. BOX 1125 216 E. CENTRAL AVENUE SECOND FLOOR VALDOSTA, GEORGIA 31601 BID # 29-18-19 FOR: GENESIS EXTRACTION RESCUE TOOLS BID OPENING DATE: March 5, 2019 TIME:
FISCAL MANAGEMENT AND BUDGET PREPARATION
AOM CHAPTER A 110 FISCAL MANAGEMENT AND BUDGET PREPARATION Table of Contents I. INTRODUCTORY DISCUSSION II. FISCAL AUTHORITY III. BUDGET PREPARATION [17.2.1 & 17.2.2] IV. ACCOUNT CONTROL PROCEDURES/FEDERAL
STATE OF NEW MEXICO VILLAGE OF LOGAN. ANNUAL FINANCIAL REPORT June 30, 2009
ANNUAL FINANCIAL REPORT June 30, 2009 De'Aun Willoughby CPA, PC Certified Public Accountant Melrose, New Mexico Table of Contents For the Year Ended June 30, 2009 Official Roster 4 Independent Auditor's
STATE OF NEW MEXICO ARTESIA PUBLIC SCHOOLS. ANNUAL FINANCIAL REPORT June 30, 2010
ANNUAL FINANCIAL REPORT June 30, 2010 De'Aun Willoughby CPA, PC Certified Public Accountant Melrose, New Mexico Table of Contents Official Roster 6 Independent Auditor's Report. 7-8 Basic Financial Statements
City of Rye, New York Audit Results Presentation July 8, 2015
City of Rye, New York Audit Results Presentation July 8, 2015 Table of Contents Executive Summary 2 Financial Statement Walkthrough 3 Financial Audit Results 4-7 Consideration of Fraud 8 Financial Analysis
CITY CLERK MISSION STATEMENT STRUCTURE AND SERVICES
MISSION STATEMENT CITY CLERK The City Clerk s Office is a primary access point for citizens to interact with local government decisionmakers. The goal of the Office is to provide transparency for what
HEARD COUNTY, GEORGIA
HEARD COUNTY, GEORGIA FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2011 HEARD COUNTY, GEORGIA FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2011 TABLE OF CONTENTS INDEPENDENT AUDITOR S REPORT 1 BASIC FINANCIAL
City of Youngstown FINANCE DIRECTOR
City of Youngstown FINANCE DIRECTOR Position #4320 Annual Salary: $83,949 Approx. Annual Budget: $2.3 million Approx. Number of Employees: 25 JOB SUMMARY Under the Direction of the Mayor, plans, organizes,
Responsibility and Standard Implementation: A Case Study of County Governments. Roderick B. Posey Alabama A&M University. and
Responsibility and Standard Implementation: A Case Study of County Governments Roderick B. Posey Alabama A&M University and Forrest Thompson Albany State University 45 Responsibility and Standard Implementation:
A Message from the Chairman.
A Message from the Chairman A Message from the Chairman. As we move into FY 2016, our goal is to continue to improve the County's conservative management policies and strive for continued transparency
CREMATION SERVICES MASTER AGREEMENT
CREMATION SERVICES MASTER AGREEMENT THIS CREMATION SERVICES AGREEMENT (this Agreement ) is made this day of, 20, by and between South Georgia Crematory, LLC, a Georgia limited liability company ( Crematory
FINANCE DEPARTMENT SUMMARY
FINANCE DEPARTMENT SUMMARY DEPARTMENTAL FUNCTION The Finance Department is responsible for the control of all financial activities of the City, including the disbursement of financial resources and ensuring
DEPARTMENT OF COMMUNITY SERVICES GIFT CARD AUDIT
OFFICE OF THE COUNTY AUDITOR DUPAGE COUNTY, ILLINOIS Bob Grogan, CPA, CFE County Auditor DEPARTMENT OF COMMUNITY SERVICES GIFT CARD AUDIT October 28, 2010 OFFICE OF THE DU PAGE COUNTY AUDITOR AUDIT REPORT
Budget Transaction Cycle & Postings
Budget Transaction Cycle & Postings The cycle Entry of Budget Creation of Purchase Requisition Creation of Purchase Order Entry of Goods Receipt Entry of Invoice Receipt Payment of Invoice Clearing of
CITY OF LAKE BUENA VISTA, FLORIDA ANNUAL FINANCIAL REPORT AND COMPLIANCE REPORTS
ANNUAL FINANCIAL REPORT AND COMPLIANCE REPORTS Year Ended September 30, 2013 ANNUAL FINANCIAL REPORT AND COMPLIANCE REPORTS Year Ended September 30, 2013 TABLE OF CONTENTS REPORT OF INDEPENDENT CERTIFIED
Current Federal Tax Developments
Current Federal Tax Developments Week of January 21, 2019 Edward K. Zollars, CPA (Licensed in Arizona) CURRENT FEDERAL TAX DEVELOPMENTS WEEK OF JANUARY 21, 2019 2019 Kaplan, Inc. Published in 2019 by Kaplan
Comprehensive Annual Financial Report. Fiscal Year Ended June 30, 2017
Comprehensive Annual Financial Report Fiscal Year Ended June 30, 2017 CITY OF COVINGTON, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2017 Prepared by: Randy Smith,
Public Finance: A Primer for Non-Financial Officials and Managers
Public Finance: A Primer for Non-Financial Officials and Managers TML Annual Conference Austin, TX October, 2016 Martie Simpson, CPA Karen Rhodes-Whitley, RTA/C, CPM Presented by: Martie Simpson, CPA Director
Wilkinson County, Georgia. Annual Financial Report
Wilkinson County, Georgia Annual Financial Report For the Year Ended September 30, 2012 ANNUAL FINANCIAL REPORT Issued by: David Franks, County Manager under Authority of the Board of Commissioners ANNUAL
LEELANAU COUNTY ROAD COMMISSION. Financial Statements
LEELANAU COUNTY ROAD COMMISSION (A Component Unit of Leelanau County, Michigan) Financial Statements For the Year Ended December 31, 2016 SMITH & KLACZKIEWICZ, PC Certified Public Accountants (A Component
CITY OF NORCROSS, GEORGIA. Annual Financial Report. For the year ended December 31, 2009
Annual Financial Report For the year ended December 31, 2009 This page intentionally left blank. FINANCIAL REPORT For the year ended December 31, 2009 TABLE OF CONTENTS INTRODUCTORY SECTION: Table of Contents
VALDOSTA STATE UNIVERSITY STANDARD PURCHASE ORDER TERMS AND CONDITIONS
VALDOSTA STATE UNIVERSITY STANDARD PURCHASE ORDER TERMS AND CONDITIONS These Standard Purchase Order Terms & Conditions, as set forth herein, are applicable to Purchase Orders issued by Valdosta State
Forsyth County Board of Education
Forsyth County Board of Education Performance Audit on Special Purpose Local Option Sales Tax For The Year Ended June 30, 2014 200 Galleria Parkway, Suite 1700 Atlanta, Georgia 30339 Phone: (800) 277-0080
CHAPTER 2 SALES AND USE TAX ARTICLE B. MUNICIPAL ENERGY SALES AND USE TAX; MOUNTAIN FUEL
3-2B-1 3-2B-2 CHAPTER 2 SALES AND USE TAX ARTICLE B. MUNICIPAL ENERGY SALES AND USE TAX; MOUNTAIN FUEL SECTION: 3-2B-1: 3-2B-2: 3-2B-3: 3-2B-4: 3-2B-5: 3-2B-6: 3-2B-7: 3-2B-8: 3-2B-9: Intent Definitions
FINAL REPORT Audit of Controls over Cable Franchise Fee Revenue
INTERNAL AUDIT DEPARTMENT Report Number 2015-019 FINAL REPORT Audit of Controls over Cable Franchise Fee Revenue September 10, 2015 Latona Thomas, CPA, Director Andrea Clayton, Staff Auditor I Barry Huff,
STARS Portal. Catena Ashton/ Amy Palmer
STARS Portal Catena Ashton/ Amy Palmer STARS Portal- Overview STARS shops will have the ability to retrieve information on claims for which they have assignments via a web portal. The following information
12A Consumer s Certificate of Exemption; Exemption Certificates. (1) It is the specific legislative intent that each and every sale, admission,
12A-1.038 Consumer s Certificate of Exemption; Exemption Certificates. (1) It is the specific legislative intent that each and every sale, admission, use, storage, consumption, or rental is taxable, unless
Gordon County, Georgia. Financial Policies. Applicable to All Departments and Constitutional Offices
Gordon County, Georgia Financial Policies Applicable to All Departments and Constitutional Offices Adopted by the Board of County Commissioners September 1, 2009 Revised by the Board of County Commissioners
CITY OF UNION CITY, GEORGIA
CITY OF UNION CITY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED AUGUST 31, 2017 CITY OF UNION CITY, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED AUGUST
Annual Operating Budget
Version 1 - Adopted Budget: Prepared by: Table of Contents Page # OPERATING BUDGET General Fund Summary of Revenues, Expenditures and Changes in Fund Balances.. 1 Budget Narrative 2-3 Exhibit A - Allocation
Schedule A (Attached to Bill of Sale) (Contract Value includes all taxes, Description of Material, Description of Location)
Form 633 9/11/08 PAYMENT CHECKLIST FOR STORED MATERIAL SUBCONTRACTOR DATE JOB NAME JOB # Executed Bill of Sale (with Subcontractor Corporate Seal) (Applicable if sub bought material from other vendors/suppliers)
Arenac County Road Commission. Financial Statements
(A Component Unit of Arenac County, Michigan) Standish, Michigan Financial Statements For the Year Ended December 31, 2016 SMITH & KLACZKIEWICZ, PC Certified Public Accountants (A Component Unit of Arenac
City of College Park
November 28, 2016 City of College Park P.O. Box 87137. College Park, GA 30337. 404/767-1537 Dear Business Owner: Your current business License (s) expires on December 31, 2016. You are required to complete
AUDITOR-CONTROLLER SOURCE OF FUNDS USE OF FUNDS STAFFING TREND. Budget & Positions (FTEs) Operating $ Capital Positions 5,422,872 10,
Auditing Financial Reporting Budget & Positions (FTEs) Operating $ Capital Positions Robert W. Geis, CPA Administration 5,422,872 10,000 54.3 FTEs Operations Specialty Accounting SOURCE OF FUNDS General
CITY OF CENTERVILLE, GEORGIA ANNUAL FINANCIAL REPORT YEAR ENDED JUNE 30, 2011
ANNUAL FINANCIAL REPORT YEAR ENDED JUNE 30, 2011 NICHOLS, CAULEY & ASSOCIATES, LLC Certified Public Accountants Certified Financial Planners Certified Internal Auditors Certified Government Auditing Professionals
Health Service System Trust Fund Fiduciary Standards and Board Member Roles
Health Service System Trust Fund Fiduciary Standards and Board Member Roles Erik Rapoport City Attorney s Office November 12, 2015 1 Presentation Summary Review Charter Language Establishing the HSS as
REQUEST FOR PROPOSALS
REQUEST FOR PROPOSALS FOR LEGAL SERVICES 750 Commerce Drive, Suite 110 Decatur, Georgia 30030 TABLE OF CONTENTS PART I INTRODUCTION... PAGE 1.1 Definitions...3 1.2 Profile of the...3 PART II STATEMENT
COBB COUNTY SCHOOL DISTRICT COMPLIANCE AND PERFORMANCE AUDIT SPECIAL PURPOSE LOCAL OPTION SALES TAX III
COBB COUNTY SCHOOL DISTRICT COMPLIANCE AND PERFORMANCE AUDIT SPECIAL PURPOSE LOCAL OPTION SALES TAX III Year Ended December 31, 2014 COBB COUNTY SCHOOL DISTRICT COMPLIANCE AND PERFORMANCE AUDIT SPECIAL
Karen E. Rushing Clerk of the Circuit Court and County Comptroller S a r a s o t a C o u n t y, F l o r i d a
Karen E. Rushing Clerk of the Circuit Court and County Comptroller S a r a s o t a C o u n t y, F l o r i d a BUDGET YEAR REPORTFISCAL 2019 p r e s e n t e d t o t h e S a r a s o t a C o u n t y B o a
BUDGETING 101 Basic Budgeting The What
BUDGETING 101 Basic Budgeting The What March 10, 2018 Washington, D.C. Kathie Novak University of Denver Jon Johnson Alliance for Innovation Handouts and Worksheets What is the Budget? 1. A STATEMENT of
Budget Policy and Procedures
DATE TITLE Budget Policy and Procedures ORG. AGENCY Blueprint 2000 APPROVED.01 STATEMENT OF POLICY It is the intent of the Blueprint 2000 Intergovernmental Agency (hereinafter called the Agency ) to provide
Oconee County, Georgia Financial Statements For the Fiscal Year Ended June 30, 2017
Oconee County, Georgia Financial Statements For the Fiscal Year Ended June 30, 2017 Financial Section: Independent Auditor's Report Management's Discussion and Analysis Oconee County, Georgia Financial
Chapter 29. (House Bill 87) Job Applicant Fairness Act
Chapter 29 (House Bill 87) AN ACT concerning Job Applicant Fairness Act FOR the purpose of prohibiting an employer from using the credit report or credit history of an employee or applicant for employment
CITY OF CLARKSTON, GEORGIA
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS AND THE OMB CIRCULAR A-133 FOR THE YEAR ENDED DECEMBER 31, 2011 TABLE OF CONTENTS Page INDEPENDENT AUDITOR
This chapter shall be known as and may be cited as "the lodgers' tax ordinance."
Chapter 3.08 LODGERS' TAX 3.08.010 Short title. This chapter shall be known as and may be cited as "the lodgers' tax ordinance." (Ord. 854 (part), 1999: prior code 14-45) 3.08.020 Purpose. The purpose
DURHAM TECHNICAL COMMUNITY COLLEGE
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA DURHAM TECHNICAL COMMUNITY COLLEGE DURHAM, NORTH CAROLINA FINANCIAL STATEMENT AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 2015 A COMPONENT
HALL COUNTY BOARD OF EDUCATION
HALL COUNTY BOARD OF EDUCATION COMPLIANCE AND PERFORMANCE AUDIT SPECIAL PURPOSE LOCAL OPTION SALES TAX Year Ended June 30, 2017 HALL COUNTY BOARD OF EDUCATION COMPLIANCE AND PERFORMANCE AUDIT TABLE OF
CITY OF CARLIN EXPENSE AND PURCHASING MANAGEMENT CONTROL POLICY
CITY OF CARLIN EXPENSE AND PURCHASING MANAGEMENT CONTROL POLICY 1 SCOPE, PURPOSE AND IMPLEMENTATION The effective and consistent management of expenses and revenues is critical to the well being of the
CLAREMONT CAPITAL IMPROVEMENTS PLAN. A Refresher on CIP s
CLAREMONT CAPITAL IMPROVEMENTS PLAN A Refresher on CIP s January 2014 By: Mary Walter What is a Capital Improvements Plan (CIP)? The Capital Improvements Program, known by the acronym CIP, links local
Social Security (Special Disability Trust Trust Deed, Reporting and Audit Requirements) (DEWR) Determination 2006
Social Security (Special Disability Trust Trust Deed, Reporting and Audit Requirements) (DEWR) Determination 2006 Social Security Act 1991 I, PETER J. BOXALL, Secretary of the Department of Employment
OAPT June 9, Best Practices in Financial Reporting and Pitfalls to Avoid. Regulatory vs. OCBOA vs. GAAP
OAPT June 9, 2015 Best Practices in Financial Reporting and Pitfalls to Avoid Regulatory vs. OCBOA vs. GAAP Statutory Requirements GAAP required counties, cities, school districts, ESCs, community schools
CHAPTER 8 Financial Reporting
CHAPTER 8 Financial Reporting Table of Contents Page OVERVIEW... 1 BUDGETS... 3 Comparing Actual Financial Results With the Legally Adopted Budget... 3 Form F-195 Official Budget Document... 3 Form F-198
SAN FRANCISCO MUNICIPAL TRANSPORTATION AGENCY
THIS PRINT COVERS CALENDAR ITEM NO. : 10.4 SAN FRANCISCO MUNICIPAL TRANSPORTATION AGENCY DIVISION: Finance and Information Technology BRIEF DESCRIPTION: Authorizing changes to the rental fees for vintage
(House Bill 3) Public Utilities Transportation Network Services and For Hire Transportation Clarifications
Chapter 28 (House Bill 3) AN ACT concerning Public Utilities Transportation Network Services and For Hire Transportation Clarifications FOR the purpose of clarifying certain provisions relating to transportation
ILLINOIS MUNICIPAL LEAGUE MODEL CABLE/VIDEO SERVICE PROVIDER FEE ORDINANCE NO.
ILLINOIS MUNICIPAL LEAGUE MODEL CABLE/VIDEO SERVICE PROVIDER FEE ORDINANCE NO. WHEREAS, the Village[City] has the authority to adopt ordinances and to promulgate rules and regulations that pertain to its
Whatcom Transportation Authority
Financial Statements Audit Report Whatcom Transportation Authority Whatcom County For the period January 1, 2016 through December 31, 2017 Published April 30, 2018 Report No. 1021200 April 30, 2018 Office
Local Government Budget and Fiscal Control Act
Local Government Budget and Fiscal Control Act Budgeting in Local Government November 2014 William C. Rivenbark Professor School of Government Annual balanced budget ordinance Each local government shall
COMMISSIONERS COURT COMMUNICATION
COMMISSIONERS COURT COMMUNICATION REFERENCE NUMBER CO#122776 PAGE 1 OF 8 DATE: 06/14/2016 SUBJECT: RECEIVE AND FILE THE AUDITOR'S REPORT FOR THE TARRANT COUNTY SHERIFF'S COMMISSARY OPERATIONS FOR FISCAL
CITY OF ALTURAS ALTURAS, CALIFORNIA BASIC FINANCIAL STATEMENTS
CITY OF ALTURAS ALTURAS, CALIFORNIA BASIC FINANCIAL STATEMENTS JUNE 30, 2016 TABLE OF CONTENTS PAGE Independent Auditors Report 1-2 Management s Discussion and Analysis 3-10 Basic Financial Statements:
Recommendation: Management should review their year-end procedures for recording assets and liabilities.
Rushton ACCOUNTING & BUSINESS ADVISORS CERTIFIED PUBLIC ACCOUNTANTS Honorable Chairman and Members of the Board of Commissioners Fannin County, Georgia In planning and performing our audit of the financial
REQUEST FOR PROPOSALS
REQUEST FOR PROPOSALS FOR AUDIT SERVICES FOR THE COLQUITT COUNTY BOARD OF COMMISSIONERS COLQUITT COUNTY, GEORGIA June 6, 2017 TABLE OF CONTENTS 1. 0 INTRODUCTION 1.1 Purpose for Request for Proposal (RFP)
CITY OF LAKE BUENA VISTA, FLORIDA ANNUAL FINANCIAL REPORT AND COMPLIANCE REPORTS
CITY OF LAKE BUENA VISTA, FLORIDA ANNUAL FINANCIAL REPORT AND COMPLIANCE REPORTS Year Ended September 30, 2015 CITY OF LAKE BUENA VISTA, FLORIDA ANNUAL FINANCIAL REPORT AND COMPLIANCE REPORTS Year Ended
1 Armanino LLP armaninollp.com. Capital & Endowment Campaigns Best Practices for Accounting & Collaboration
1 Armanino LLP armaninollp.com Capital & Endowment Campaigns Best Practices for Accounting & Collaboration Today s Presenters Dean Quiambao, CPA Partner Dean.Quiambao@armaninoLLP.com Jeff Owens, CPA Partner
Georgia Studies. Unit 8 Local Governments. Lesson 5 Local Governments. Study Presentation
Georgia Studies Unit 8 Local Governments Lesson 5 Local Governments Study Presentation Lesson 5 - Local Governments ESSENTIAL QUESTION Why do local governments collect and use taxes? Why are there different
DeKalb County Board of Education
DeKalb County Board of Education Performance Audit on Education - Special Purpose Local Option Sales Tax For The Fiscal Year Ended June 30, 2017 200 Galleria Parkway, Suite 1700 Atlanta, Georgia 30339
CITY OF FORSYTH, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2012
COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2012 Prepared under authority of the Office of the City Clerk TABLE OF CONTENTS DECEMBER 31, 2012 Page INTRODUCTORY SECTION Title Page
WILCOX COUNTY, GEORGIA Annual Financial Report
Annual Financial Report For The Fiscal Year Ended September 30, 2017 MEEKS CPA, LLP CERTIFIED PUBLIC ACCOUNTANTS Ocilla, Georgia TABLE OF CONTENTS Annual Financial Report For The Fiscal Year Ended September
WESTWOOD ESTATES FIRE DISTRICT FISCAL YEAR ENDED JUNE 30, 2017 WITH REPORT OF CERTIFIED PUBLIC ACCOUNTANTS
FINANCIAL STATEMENTS FISCAL YEAR ENDED JUNE 30, 2017 WITH REPORT OF CERTIFIED PUBLIC ACCOUNTANTS TABLE OF CONTENTS Independent Auditors Report... 1 Board of Directors... 3 Management s Discussion and Analysis...
Southwest Georgia United Empowerment Zone (S W GA U E Z)
Southwest Georgia United Empowerment Zone (S W GA U E Z) One of only ten rural Empowerment Zones in the U S Non profit offices located in the Southwest GA Business Development Center in Vienna GA. HUD
CITY OF LAKE BUENA VISTA, FLORIDA ANNUAL FINANCIAL REPORT AND COMPLIANCE REPORTS. Year Ended September 30, 2011
ANNUAL FINANCIAL REPORT AND COMPLIANCE REPORTS Year Ended September 30, 2011 ANNUAL FINANCIAL REPORT AND COMPLIANCE REPORTS Year Ended September 30, 2011 TABLE OF CONTENTS REPORT OF INDEPENDENT CERTIFIED
City of Spokane Spokane County
Washington State Auditor s Office Financial Statements and Federal Single Audit Report City of Spokane Spokane County Audit Period January 1, 2008 through December 31, 2008 Report No. 1002267 Issue Date
COBB COUNTY SCHOOL DISTRICT COMPLIANCE AND PERFORMANCE AUDIT SPECIAL PURPOSE LOCAL OPTION SALES TAX # III
COBB COUNTY SCHOOL DISTRICT COMPLIANCE AND PERFORMANCE AUDIT SPECIAL PURPOSE LOCAL OPTION SALES TAX # III Year Ended December 31, 2010 COBB COUNTY SCHOOL DISTRICT COMPLIANCE AND PERFORMANCE AUDIT TABLE
Occupational License Tax ORDINANCE
Occupational License Tax ORDINANCE 2013-09 AN ORDINANCE AMENDING ORDINANCE 2007-11 TO INCREASE THE OCCUPATIONAL LICENSE TAX FROM.5% (ONE-HALF PERCENT) TO 1% (ONE PERCENT) Now, therefore, be it ordained
CITY OF LAKE BUENA VISTA, FLORIDA ANNUAL FINANCIAL REPORT AND COMPLIANCE REPORTS
ANNUAL FINANCIAL REPORT AND COMPLIANCE REPORTS Year Ended September 30, 2014 ANNUAL FINANCIAL REPORT AND COMPLIANCE REPORTS Year Ended September 30, 2014 TABLE OF CONTENTS REPORT OF INDEPENDENT CERTIFIED
STATE OF NEW MEXICO VILLAGE OF CAUSEY AUDIT REPORT. For The Year Ended June 30, (with Auditor's Report Thereon)
STATE OF NEW MEXICO VILLAGE OF CAUSEY AUDIT REPORT For The Year Ended June 30, 2016 (with Auditor's Report Thereon) STATE OF NEW MEXICO VILLAGE OF CAUSEY TABLE OF CONTENTS Year Ended June 30, 2016 Introduction
2017 MT D 2495, Filed
2017 MT D 2495, Filed Montana SUMMARY: Revises tax laws; relates to taxation.~same AS: Legislative History and Analysis Changes in Bill text reflected as: Text Deleted Text Added Text Vetoed Current Legislative
CITY OF FLORA Flora, Illinois. ANNUAL FINANCIAL REPORT Year Ended April 30, 2015
Flora, Illinois ANNUAL FINANCIAL REPORT Year Ended April 30, 2015 TABLE OF CONTENTS PAGE BASIC FINANCIAL STATEMENTS Independent Auditors Report... 1 Statement of Net Position... 4 Statement of Activities...
APPLICATION FOR MANUFACTURED AND MOBILE HOME TAX EXEMPTION AND REMISSION GENERAL INSTRUCTIONS
DTE FORM 25 (Revised 9/99) RC 4503.06 APPLICATION FOR MANUFACTURED AND MOBILE HOME TAX EXEMPTION AND REMISSION COUNTY NAME OFFICE USE ONLY County Application Number DTE Application Number Date Received
CALHOUN COUNTY, TEXAS PURCHASING POLICY
CALHOUN COUNTY, TEXAS PURCHASING POLICY AS PASSED BY COMMISSIONERS COURT ON SEPTEMBER 15, 2000 AND AMENDED ON DECEMBER 29, 2000, JANUARY 13, 2005, SEPTEMBER 14, 2006, AUGUST 13, 2009, FEBRUARY 24, 2011,
TOWN OF PALM BEACH Town Manager s Office
TOWN OF PALM BEACH Town Manager s Office FINANCE AND TAXATION COMMITTEE AGENDA TENTATIVE - SUBJECT TO REVISION TOWN COUNCIL CHAMBERS THURSDAY, OCTOBER 12, 2017 1:30 P.M. I. CALL TO ORDER AND ROLL CALL
PARK CREEK COMMUNITY DEVELOPMENT DISTRICT FINANCIAL STATEMENTS. September 30, 2017
FINANCIAL STATEMENTS FINANCIAL STATEMENTS CONTENTS PAGE Independent Auditors Report... 1-2 Management s Discussion and Analysis... 3-7 Government-wide Financial Statements: Statement of Net Position...
MANAGEMENT LETTER. Noncompliance Findings
MANAGEMENT LETTER Village of Boston Heights 45 E. Boston Mills Road Hudson, Ohio 44236 To the Village Council: We have audited the financial statements of the Village of Boston Heights,, Ohio (the Village)