... begin a tax return forthe taxpayer and then file the return only if the taxpayer is eligible for a refund Refer taxpayers who may qualify forthe health coverage tax credit to a professional tax ... verify taxpayer identity? Before entering the taxpayer’s identity information in the Main Information Sheet or the appropriate tax return form, first verify the identity of the taxpayer(s), the ... on or before December 31 Taxpayers are considered to be married forthe entire year if: • They were married on the last day of thetax year, or • The spouse died during theyear and the surviving...
... the purchase price allocation changes, among them licenses, as they become tax deductible under Brazilian tax regulation The change in thetax value of the licenses requires the reversal of the ... used in theyear then ended .The figures in these consolidated financial statements are expressed in millions of euros, unless otherwise indicated, and therefore may be rounded .The euro is the Group’s ... PROFIT BEFORE TAX FROM CONTINUING OPERATIONS Corporate income tax (Note 17) PROFIT FORTHEYEAR FROM CONTINUING OPERATIONS Profit after taxes from discontinued operations PROFIT FORTHEYEAR (Note...
... General on the work of the Organization fortheyear 2010; the Financial Report fortheyear ended 31 December 2010; the Revision of the Programme and Budget for 2011; and examined other items ... is the operational cell within the Office of the Director General and acts as a catalyst for all relevant information and overall support forthe daily functions of the Director General and the ... by the Director General The Office of the Director General is composed of: (a) the Office of the Chief of Staff; (b) the Office of the Inspector General; (c) the Office of Legal Affairs; (d) the...
... normally be called from the Registered Suppliers but the University reserves the right to call quotations from other sources as well to obtain the competitive offers A copy of the Business Registration ... I-16 Further details, if necessary, could be obtained from the Asst Bursar/Local Supplies on Telephone Number 081-2392415 REGISTRAR UNIVERSITY OF PERADENIYA PERADENIYA Specimen Application for Registration ... Sports and recreational goods H-6 29 Bedding ( Bed Sheets, Bed covers, Pillow Cases etc.), Cloth for Uniforms, Raincoats, Belts, Caps, Umbrellas etc H-7 30 Rubberized and Coir Mattresses, Brooms,...
... and the related University Component UnitsCombined Statements of Activities forthe fiscal years then ended The information contained in these financial statements is the responsibility of the ... complies with the above reporting requirements The Single Audit Report forthe two fiscal years ended June 30, 2007, was issued January 23, 2008 The Single Audit Report forthe two fiscal years ended ... material effect on the financial statements In performing the audit work, the audit staff uses standards set forth by the American Institute of Certified Public Accountants and the United States...
... Employers for Postemployment Benefits Other Than Pensions, which requires that a liability be recorded forthe actuarially-determined amount of future costs related to retiree healthcare (called the ... 15 to the financial statements for further discussion This is trial version www.adultpdf.com A-4 Montana State University Management’s Discussion and Analysis As of and For Each of the Two Years ... million Forthe 2008 – 2009 Montana Biennial budget, the Governor established the College Affordability Plan, in which approximately $50 million in additional funding was directed toward the state’s...
... No 14, The Financial Reporting Entity, consists of the primary government, organizations for which the primary government is financially accountable and other organizations for which the nature ... has the means to otherwise access, a majority of the economic resources received or held by the separate organization The resources of the separate organization must also be significant to the ... in theyear in which the expense is incurred Depreciation and amortization are computed on a straight-line basis over the estimated useful lives of the respective assets, ranging from years for...
... terminate the swap if the other party fails to perform under the terms of the contract If the swap is terminated, the variable rate bonds would no longer carry a synthetic rate In addition, the University ... exceed the amounts receivable from the borrowers Investment risks – The University’s investments are concentrated primarily with the State of Montana; therefore, discussion of the risks of the applicable ... may terminate the constant maturity swap if the other party fails to perform under the terms of the contract In addition, the University may be required to pay an amount equal to the swap’s fair...
... plan was 0% for both years, and the net OPEB obligation was $18,321,610 and $8,970,186 for 2009 and 2008 respectively The funded status of the plan as of June 30 was 0% for both years The University’s ... As of and for Each of the Years Ended June 30 (continued) payroll totaled $180,287,302 as of the last actuarial valuation The University does not contribute to the plan for retirees or their dependents ... taken after completing years of service and reaching 55 years of age The retirement formula is 2% of the final average salary per year of service The required contribution rates for active participants...
... control the timing or amount of receipts from these entities, the majority of the revenues or incomes thereon that the entities hold and invest are restricted by donors to the activities of the University ... and the Museum of the Rockies, Inc As discussed in note 20, certain of the parties are considered Component Units of the University During the years ended June 30, 2009 and 2008, respectively, the ... of the University’s television and radio stations The Museum of the Rockies, Inc paid $300,000 per year to the University for facility rental, and provided $1,494,928 and $1,787,399 during the...
... Supplemental Information As of and fortheYear Ended June 30, 2009 A-67 (continued) MSU- Northern Campus Overview Established by the Legislative Assembly of the State of Montana in 1913, "The Northern ... had received their Bachelors in Architecture more than 10 years ago The Board of Regents changed the credit requirements forthe Masters Architecture program and determined that these former students ... population Efforts to ensure continued growth of the out-of-state student population continue, both because the campus values the diversity these students bring to the college experience for our Montana...
... however, they are separate and distinct entities The mission of MSU-GF is to foster the success of our students and their communities through innovative, flexible learning opportunities for people ... Montana State University Unaudited Supplemental Information As of and fortheYear Ended June 30, 2009 (continued) Highlights As a result of the growth mentioned above, MSU-GF has experienced ... building was operational in the fall of 2008 This building addresses the extreme need in north-central Montana for trained skilled-trades workers entering the workforce Currently, carpentry and...
... exceed thirty years The following table shows the components of the annual OPEB cost forthe year, the amount contributed to the plan, and changes in the net OPEB obligation as of fiscal year ended ... annual budget By May each year, the Sheriff shall certify to the Board a proposed budget of expenditures for performing the duties of his office forthe ensuing fiscal yearThe Sheriff's budget is ... beginning of year Net OPEB obligation- end of year $ 11,000,000 The annual OPEB cost, the percentage of annual OPEB cost contributed to the plan and the net OPEB obligation forthe current fiscal year: ...
... exceed thirty years The following table shows the components of the annual OPEB cost forthe year, the amount contributed to the plan, and changes in the net OPEB obligation as of fiscal year ended ... of year Net OPEB obligation- end of year $ 77,955 The annual OPEB cost, the percentage of annual OPEB cost contributed to the plan and the net OPEB obligation forthe current year Fiscal Year ... supplementary information However, we did not audit the information and express no opinion on it Our audit was conducted forthe purpose of forming opinions on the financial statements The Combining...
... exceed thirty years The following table shows the components of the annual OPEB cost forthe year, the amount contributed to the plan, and changes in the net OPEB obligation as of fiscal year ended ... tentative budget forthe office forthe ensuing fiscal year However, the BOCC, by resolution R-95-1195, requires the tentative budget to be submitted by May of each yearThe budget forthe general ... material respects, the financial position of the major fund of the Supervisor of Elections as of September 30, 2008, and the changes in financial position fortheyear then ended, in conformity with...
... December 31, 2008, and the respective changes in financial position, and the respective budgetary comparison forthe General Fund, thereof fortheyear then ended in conformity with accounting ... believe that our audit and the report of the other auditors provide a reasonable basis for our opinions In our opinion, based on our audit and the report of other auditors, the financial statements ... Georgia as of and fortheyear ended December 31,2008, which collectively comprise the City's basic financial statements as listed in the table of contents These financial statements are the responsibility...
... investment was 8.3% for governmental activities See Note 3-B for additional information about changes in capital assets during the calendar year and outstanding at the end of theyearThe following ... The City reported positive balances in the net assets; the same held true forthe prior fiscal year Total assets increased by 7.2% from 2007, while the City's liabilities increased by 37.3% The ... diversification of the taxpayer base or the condition of City infrastructure, in addition to the financial information provided in this report The second government-wide statement is the Statement...
... (2,569,884) General revenues: Property taxes Sales taxes Occupational taxes Franchise taxes Insurance premium taxes HotellMotel taxes Alcoholic beverage taxes Other taxes Investment earnings Total General ... Long-term Debt At the end of the current calendar year, the City's only long-term debt relates to pay for earned vacation and sick leave and deferred holidays for Public Safety Personnel The City pays ... 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...