Chart of Accounts Definitions: Operational Guidance
|
|
|
- Tamsin Chase
- 7 years ago
- Views:
Transcription
1 Chart of Accounts Definitions: Operational Guidance Chart of Accounts Definitions: Operational Guidance Guidance Sections Reason for Guidance Who Should Know This Guidance Contacts ACP Chart of Accounts Last Revised: July 2014 Reason for Guidance This guidance document outlines the use of the Aspen Center for Physics (ACP s) Chart of Accounts and documents the use and definition for each field in a chart string. Who Should Know This Guidance! Principal Investigators " Administrative Staff! Winter Conference/Summer Workshop Organizers! Proposal Development Committee " Officers! Trustees! General Members! Other: Contacts Subject Finance Guidance Questions Contact Finance Manager ACP Chart of Accounts
2 Introduction The ACP FastFund Chart of Accounts forms the structure of the ACP accounting records. In order to ensure the integrity of ACP financial and managerial reporting, the Chart of Accounts must be defined, documented and used consistently in all accounting transactions. General Overview: In the ACP FastFund chart of accounts, each posted transaction is identified by a general ledger chart string consisting of six elements in the format FF- R- T- GG- CCCC- SSSS. FF: The first element (a two- digit numeric code) for each chart string defines a Fund. Fund ranges and their use are detailed in the next section, Fund Descriptions R: The second element (a single numeric digit) of the chart string specifies the Funding Source/Type. o 1 Unrestricted Revenue o 2 Restricted Revenue o 3 Property T: The third element (a single numeric digit) of the chart string specifies the Functional Area: o 1 Management o 2 Summer Expenses o 3 Winter Expenses o 4 Lecture Expenses GG: The fourth element (a two character numeric code) of the chart string defines a Grant Code to tie related Funds to a larger Grant (Sponsored Project) consisting of multiple Funds. Grant Codes are an optional element of the chart string. o 10 NSF o 20 DOE o 50 Special Annual Grant o 99 Disallowed Expenses on Federally Sponsored Awards CCCC: The fifth element (a four character numeric code) of the chart string specifies the Object Code. See the Object Code Descriptions section. SSSS: The sixth element (a four character numeric code) of the chart string specifies a Subaccount Code that further defines the Object Code. Detailed Subaccount Codes are defined in the subsequent sections. Subaccounts are an optional element of the chart string. Project Code: A seventh element is optional and can be used to link Funds from different sources for the same conference or project.
3 Fund Range Descriptions/Permanent Funds (FF - First Element): Fund Number/Range ACP Purpose UNRESTRICTED (x30- x39) Winter Funds (some portions may be restricted, depending on source) (x55) Reserve Fund (x60) Housing Fund (x70) Property Fund (x80) Facilities & Administratve (F&A) Fund (x90) General Fund RESTRICTED (funds in the 40 s may have unrestricted portions) (Rx10- x17) NSF Award Funds (Rx20- x29) NSF Award Funds (Future Competitive Segments) (Rx40) Block Fund (Rx41) DeWolf Fund (Rx42) Simons Fund (Rx43) Trustee Fund (Rx44) Bike Fund (Rx45) Day Care Fund (Rx46) Other Fund (Rx47) Shaham Fund (Rx48) Ramond Family Fund (Rx49) Tree Fund Object Code Descriptions (CCCC - Fifth Element): The appropriate use of Object Codes on a Federally sponsored Fund should be reviewed carefully to confirm appropriate charging, allowability and justification per ACP s Allowable Costs on Sponsored Projects: Policy & Operational Procedure and Account Reconciliation and Review: Operational Procedure. Object Codes Generally Applicable to Sponsored Projects: Revenue (4XXX) 4300 Grant Income Grant or contract receipts from Federal sponsors 4400 Registration Fees Registration fees for participation in a Summer Program or Winter Conference. Personnel Costs (60XX) 6000 Salaries Staff salaries and staff hourly pay 6010 Payroll Benefits Fixed annual health insurance reimbursement and wellness benefit (applicable to full- time staff only) 6020 Payroll Taxes Employer s portion of FICA and Medicare 6030 Pension Benefit for staff who are paid for more than 13 pay periods per year 6040 Other Staff Expense The costs of employee information publications, health or first- aid clinics and/or infirmaries, recreational activities, employee counseling services and any other expenses incurred in accordance with the non- profit
4 organization s established practice or custom for the improvement of working conditions, employer- employee relations, employee morale and employee performance o As defined in A122, Employee morale, health and welfare costs are allowable on Federal sponsored projects Temporary Labor Cost of hiring occasional assistance, including payments to high school summer casual employees. Participant Support and Public Outreach Costs (7900 & 8000) 7900 Participant Support Applicable Subaccount Code: 1000 Housing Charges for subsidies provided to Summer participants applied directly towards housing charges and to impartially selected Winter participants upon delivery of their housing receipts. Applicable Subaccount Code: 1010 Registration Registration Fees paid on behalf of participants Applicable Subaccount Code: 1020 Travel Cost of travel to/from Programs and Conferences Applicable Subaccount Code: 1030 Other Expenses: Meals, Etc. Costs for other forms of Participant Support paid to or on behalf of Participants 7950 Other - Administrative fees 8000 Public Lectures Costs associated with conducting public lectures including facility rent, speaker honoraria, post- lecture meals (no alcohol), pre- lecture interview filming, lecture filming costs, and costs of notifying the public that a lecture, dialogue or radio interview will be held in accordance with OMB Circular A d.(2) and 1.d.(3.) Administration Costs (6XXX & 7XXX) 6100 Accounting Cost of annual audit and preparation of financial statements 6150 Computer Cost for online services including hosting, website hosting, program- income- payment hosting and security certificates; cost of non- capitalized (under $5000) computer equipment, development of PHP for online applications and registration, software, cost of accessing the internet and for a separate emergency internet access line, and IT services 6300 Insurance Costs for General Liability, D&O Insurance and Worker s Compensation 6400 Library Costs for magazines and books acquired for the ACP library 6450 Licenses, Fees, Reports Costs for annual filing with Colorado Secretary of State for Corporate Report and with Colorado Department of Local Affairs Division of Property Taxation for Annual Report for Exempt Property 6500 Office Cost for general office supplies 6550 Postage Costs for stamps and shipping for mailings and occasional packages 6600 Professional Dues Costs of ACP s membership in business, technical and professional organizations 6700 Telephone - Costs for main phone lines, fire alarm, fax line, credit card line.
5 Does not include cost of internet access 7000 Members Expense Expenses accrued by members usually associated with two annual meetings of the General Members and Board of Trustees held each summer, but may include expenses for conference calls, proxy votes or other board or committee matters o Applicable Subaccount Code: 0200 Computer Committee Specific expenses accrued by the designated Computer Committee 7010 Admissions Committee Costs associated with the Annual Meeting to determine summer admissions 7100 Participant Expense - Cost of maintenance contract and ink for copier and participants printers, non- capitalized purchases for items used exclusively by participants (e.g. conference tables, chairs), office supplies purchased for participants 7150 Annual Mailing Cost for postage and printing expenses for annual summer and winter program poster notifications to United States physics institutions and to select foreign institutions with no address when required by sponsored awards Bikes Costs for maintaining the ACP bicycle fleet o Primarily utilized on the Bike Fund 7250 Credit Card Fees The fees associated with accepting credit cards as a payment method for Registration Fees 7350 Food & Beverage The cost of food and beverages provided during ACP functions o Per OMB A122, Meetings and Conferences, costs of meals and other items incidental to the meetings or conferences are allowable. o Alcoholic beverages are not allowable on Federal awards Other Participant Expenses Other costs incurred associated with participants in the Winter and Summer Conferences and Programs Facilities Costs (6XXX & 7XXX) 6200 Depreciation Charges for straight line depreciation on all capitalized items paid for with ACP General Fund and not with any grant or program income funds 6250 Grounds & Landscape Cost for grounds maintenance including plantings, tree maintenance, mowing and trimming and snow removal 6650 Repairs & Maintenance Costs for carpet and window cleaning, carpentry, painting, plumbing, electrical and other trades to maintain 4.3 acres. Includes daily and incident- specific supplies for all maintenance. Includes costs for security expenses. Does not include capital expenditures. Does include minor repairs that do not extend the life of equipment. Does not include computer maintenance 6750 Utilities Costs for electricity, gas, sewer, waste disposal and water Reimbursements for Overhead Expenses 8900 Indirect Cost Reimbursements Reimbursement credits paid to the NSF- related funds associated with the indirect costs incurred by participants supported by non- NSF funds
6 Other Object Codes NOT Generally Applicable to Sponsored Projects: Revenue 4000 Miscellaneous Income Charges for unclaimed deposits, penalties exacted and miscellaneous revenue sources 4050 Other Conference Income Funds received as payment for the limited use of ACP facilities by outside groups Donations Funds received from corporate and individual donations 4200 Interest Income Credits for interest earned on Vanguard investments and other funds (e.g. checking accounts) Vanguard investments applies to the ACP Board Designated Fund, the Block Fund, the Shaham Fund and the Trustee Fund 4210 Dividend Income Dividend Income earned on Vanguard investments For the ACP Board Designated Fund, the Block Fund, the Shaham Fund and the Trustee Fund 4220 Unrealized Gains Unrealized Gains earned on Vanguard investments For the ACP Board Designated Fund, the Block Fund, the Shaham Fund and the Trustee Fund 4230 Realized Capital Gains Realized Gains earned on Vanguard investments For the ACP Board Designated Fund, the Block Fund, the Shaham Fund and the Trustee Fund 4500 Reimbursement Income Income earned on other ACP auxiliary/supplemental sources, including revenue on items purchased for direct resale to participants Applicable Subaccount Code: 0010 Beer & Wine Applicable Subaccount Code: 0020 Cables Applicable Subaccount Code: 0030 Chaos Cookbook Applicable Subaccount Code: 0040 Soft Drinks Applicable Subaccount Code: 0050 Espresso Applicable Subaccount Code: 0060 Health Pass Applicable Subaccount Code: 0070 Ski Lessons Applicable Subaccount Code: 0080 Ski Lift Tickets Applicable Subaccount Code: 0090 Pastries Applicable Subaccount Code: 0100 Postage Applicable Subaccount Code: 0110 Store 4600 Housing Rents from Participants Funds directly received from participants in payment for their summer housing o Applicable to the Housing Fund 4610 Housing Rent from Support Funds earned from sponsored projects designated specifically for participant support through lodging subsidy Expense Object Codes 6130 Cash Over/Short Posting item for balancing petty cash 6340 Investment Expenses Costs for investment company costs such as postage 6350 Investment Fees Costs for investment company fees 7320 Facility Fee Cost for collecting and dispersing funds for participant support
7 or for indirect costs 7400 Gifts Costs for gifts or donations 7600 Housing Rent Expense Cost of rent paid for summer housing 7650 Housing Cleaning Expense Cleaning costs for summer housing 7680 Housing Miscellaneous Costs Costs for keys, repairs and maintenance of rental units and other miscellaneous costs specifically related to summer housing 8100 Outside Conference Expenses Costs for non- ACP events using ACP facilities 8200 Reimbursable Expenses Costs for expenses for items purchased for direct resale to participants # Applicable Subaccount Code: 0010 Beer & Wine # Applicable Subaccount Code: 0020 Cables # Applicable Subaccount Code :0040 Soft Drinks # Applicable Subaccount Code: 0050 Espresso # Applicable Subaccount Code: 0060 Health Pass # Applicable Subaccount Code: 0070 Ski Lessons # Applicable Subaccount Code: 0080 Ski Lift Tickets # Applicable Subaccount Code: 0090 Pastries # Applicable Subaccount Code: 0100 Postage # Applicable Subaccount Code: 0110 Store
Wisconsin Partnership Program Policy on Allowable and Non-Allowable Grant Expenses
Wisconsin Partnership Program Policy on Allowable and Non-Allowable Grant Expenses Revised 9/19/2014 The Wisconsin Partnership Program (WPP) has specific policies on allowable and non-allowable expenses
COMMUNITY SERVICES BLOCK GRANT EXPENDITURE DESCRIPTIONS FOR BUDGET PREPARATION
Explanations of selected items of allowed or disallowed costs under each Cost Category. 1. PERSONNEL SERVICES: a. SALARIES AND WAGES The gross amount of salaries and wages before any payroll deductions.
DEPARTMENT OF FINANCE AND ADMINISTRATION-POLICY 03
DEPARTMENT OF FINANCE AND ADMINISTRATION-POLICY 03 Policy 3-Uniform Reporting Requirements and Cost Allocation Plans for Subrecipients of Federal and State Grant Monies (Revised 12/97) Introduction to
GUIDANCE ON ADMINISTRATIVE COSTS FOR FEDERAL AWARDS
GUIDANCE ON ADMINISTRATIVE COSTS FOR FEDERAL AWARDS This document includes definitions and examples of expenditure types that would typically be considered unallowable direct charges to federal awards
STANDARD CHART OF ACCOUNTS FOR ASSOCIATIONS
STANDARD CHART OF ACCOUNTS FOR ASSOCIATIONS (Developed by the ASAE Finance and Administration Section Council) INTRODUCTION For an association to carry out its purpose and meet its fiscal responsibility,
Account Numbering. By separating each account by several numbers, many new accounts can be added between any two while maintaining the logical order.
Chart of Accounts The chart of accounts is a listing of all the accounts in the general ledger, each account accompanied by a reference number. To set up a chart of accounts, one first needs to define
CITIZEN SUPPORT ORGANIZATION 2014 REPORT IMPLEMENTATION OF COMMITTEE SUBSTITUTE SENATE BILL 1194
Florida Department of Environmental Protection CITIZEN SUPPORT ORGANIZATION 2014 REPORT IMPLEMENTATION OF COMMITTEE SUBSTITUTE SENATE BILL 1194 Citizen Support Organization (CSO) Name: Gold Head Associates,
Accounts Payable Workshop. Boston University Office of the Comptroller
Accounts Payable Workshop Boston University Office of the Comptroller Accounts Payable Workshop Topics of Discussion Accounts Payable Organization Purchases Covered by University Purchasing Policy Receipt
California State Accounting Manual Object Classification Description. Descriptions for District Sub-Account Codes Associated with the Major Object
4300 Materials and Supplies. Record expenditures for consumable materials and supplies to be used by students, teachers, and other LEA personnel. Instructional materials and supplies are those used in
out Chart of Accounts. for the MPC
Chart of Accounts for the MPC A Chart of Accounts is a listing of all the accounts in the General Ledger. It represents the organization of the business s financial records. Each account functions like
Object Code Numbers: Object Descriptions: SECTION M EXPENDITURE / EXPENSE FUNCTION AND OBJECT CODES
SECTION M EXPENDITURE / EXPENSE FUNCTION AND OBJECT CODES Revised 8/2009 Personal Services - Salaries 111 Teachers and Professional Personnel 112 Teachers Aids 113 Clerical 114-119 Other Employees 121
Technical Writing - The 5 Unallowable Aspects of Business
Appendix Allowable/Unallowable for Facilities and Administrative Cost (formerly Indirect Cost) Recovery The revision to Office of Management and Budget Circular A-21, dated October 3, 1991, specified certain
Honorarium A voluntary payment that is given to a person for services for which fees are not legally or traditionally required.
Title: Business Expense Policy and Guidelines Prepared by: Controller s Office Administrator: University Controller Created: July 1, 2012 Revised: January 13, 2016 Policy Statement The basic principle
Allowable and Unallowable Costs Reference Guide Description Allowable Unallowable
1 Advertizing and Public Relations 200.421 Advertizing and Public relations costs for: Advertizing and Public relations costs for: The term advertising costs means the costs of advertising media and corollary
services, or disposal of surplus equipment.
Accounting 1 II B 18 Allowable N/A CPRIT awards - indirect costs Advertising 2 II B 18 Allowable Allowable only for recruitment of Unallowable-(1) All advertising and public relations personnel, the procurement
Inspiring Champions Our Business is Taking Your Business To The Top!
Example P & L Statement for Booth Rental Business Year to Date 1/1/07 to 12/31/07 Rental Income: Chair Rental (6 chairs/4 rented @ $150/wk) $ 31,200 Treatment Room Rental (2rooms/2rented @ $175/wk) $ 18,200
UNC SCHOOL OF THE ARTS REVENUE ACCOUNT DESCRIPTIONS PAGE 1 Revised 10/31/2015
PAGE 1 501110 Resident Tuition This account includes tuition charged to North Carolina resident students enrolled in courses or academic programs during regular and summer terms and sessions. 501120 Resident
Example Accounting/Financial Policies
Example Accounting/Financial Policies TABLE OF CONTENTS INTERNAL CONTROLS... 2 ACCESS TO RECORDS BY MEMBERS... 3 ACCOUNTING COMPUTER FILE BACK-UP PROCEDURE... 3 ACCOUNTING METHOD... 3 AUDIT COMMITTEE...
Format of Final Accounts for Voluntary Secondary Schools
Format of Final Accounts for Voluntary Secondary Schools Accountant s Report EXAMPLE St. Mary s College, Dublin VOLUNTARY SECONDARY SCHOOL BOARD OF MANAGEMENT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD
A contractor s chart of accounts is the heart of the accounting system. Of particular importance is the cost of sales section (beginning in the 41000
CHART OF ACCOUNTS A contractor s chart of accounts is the heart of the accounting system. Of particular importance is the cost of sales section (beginning in the 41000 series and ending in 43000). This
HOWARD UNIVERSITY. I. Policy Statement. II. Rationale. III. Entities Affected by the Policy. IV. Definitions. Policy Number: 300-004
HOWARD UNIVERSITY Policy Number: 300-004 Policy Title: ASSET CAPITALIZATION Responsible Officer: Chief Financial Officer Responsible Offices: Office of the Controller, Departments of Strategic Sourcing
Chapter 21: Chart of Accounts
Chapter 21: Chart of s GAAP ACCOUNTING FOR NON-PROFITS... 100 ing Basis for Churches... 150 TYPICAL FUNDS... 200 CHART OF ACCOUNTS... 400 EXPENDITURES... 500 EXPENSE ACCOUNT CLASSIFICATIONS... 600 CHART
Non-Labor Expense Account Code Definitions
Materials and Supplies 7011 Lab Supplies 7014 Uniforms 7016 Cleaning Supplies 7025 Marketing & Promotions 7028 Office Supplies 7029 General Materials 7058 Medical Supplies 7072 Printing 7081 Postage &
Capital Area Council of Governments FY 2015 Cost Allocation Plan
Capital Area Council of Governments FY 2015 Cost Allocation Plan The Capital Area Council of Governments uses the cost allocation method prescribed in OMB Circular A 87, Department of Health and Human
TABLE OF CONTENTS. Purchasing Department. Accounts Payable
TABLE OF CONTENTS Purchasing Department a. Purchasing Policies b. DPS-Distributed Purchasing System c. Internet Purchases d. Purchase Orders e. Vendors f. Damaged Goods g. Contracts h. Principles i. Budget
Unallowable Cost Categories (in alphabetical order)
Unallowable Cost Definitions Unallowable costs are those costs that cannot be charged to the Federal Government or included in the Facilities and Administrative (indirect) cost rate. Overview The Office
Chart of Accounts AA Corp Tax 0000-1020 / page 1. Sales. Income from participating interests. Income from other fixed asset investments
0000-1020 / page 1 0000 Sales 0001 Sales type A 0002 Sales type B 0003 Sales type C 0004 Sales type D 0005 Sales type E 0006 Sales type F 0007 Sales type G 0008 Sales type H 0009 Sales type I 0100 UK sales
How To Manage A Corporation
Western Climate Initiative, Inc. Accounting Policies and Procedures Adopted May 8, 2013 WESTERN CLIMATE INITIATIVE, INC ACCOUNTING POLICIES AND PROCEDURES Adopted May 8, 2013 Table of Contents I. Introduction...
Fiscal Procedure Sequence page number
Table of Contents Fiscal Procedure Sequence page number Treasurer Responsibilities Maintenance of General Ledger Financial Statements Financial Signature/Review Policy Insurance Protection Payroll Procedures
G/L ACCOUNTS 7XXXX: Expenses I. DEFINITION OF SELECTED G/L ACCOUNTS. 71070 Contract Services (non-posting) 71130 Consultant Fees
G/L ACCOUNTS 7XXXX: Expenses I. DEFINITION OF SELECTED G/L ACCOUNTS 71070 Contract Services (non-posting) 71130 Consultant Fees Used to record payments to individuals (non-employees) and to outside organizations
Small Company Limited. Report and Accounts. 31 December 2007
Registered number 123456 Small Company Limited Report and Accounts 31 December 2007 Report and accounts Contents Page Company information 1 Directors' report 2 Accountants' report 3 Profit and loss account
[Company Name] Accounting Policies and Procedures Manual
![[Company Name] Accounting Policies and Procedures Manual](/thumbs/40/20839575.jpg "[Company Name] Accounting Policies and Procedures Manual")
[Company Name] Accounting Policies and Procedures Manual [Company Name] Accounting Policies and Procedures Manual Table of Contents Introduction 1 Division of Duties 2 Cash Receipts Procedures 4 Cash Disbursements
COLLEGE AND UNIVERSITY COST IDENTIFICATION AND ALLOCATION
NATIONAL ASSOCIATION OF COLLEGE AND UNIVERSITY BUSINESS OFFICERS COLLEGE AND UNIVERSITY COST IDENTIFICATION AND ALLOCATION INTRODUCTION... 2 FINANCIAL / FUND ACCOUNTING...2 WHY FUND ACCOUNTING?... 2 WHAT
University of South Florida System and DSO/Component Unit Quarterly Financial Reports QUARTER 3 FOR FISCAL YEAR 2014-2015
University of South Florida System and DSO/Component Unit Quarterly Financial Reports QUARTER 3 FOR FISCAL YEAR 2014-2015 Period Ended March 31, 2015 FY 2015 QUARTER 3 REPORT MARCH 31, 2015 INDEX University
ACCOUNTING 105 CONCEPTS REVIEW
ACCOUNTING 105 CONCEPTS REVIEW A note from the tutors: This handout is designed to help you review important information as you study for your cumulative final exam. While it does cover many important
The University of Georgia Service Center Policy
TABLE OF CONTENTS The University of Georgia Service Center Policy 1. INTRODUCTION... 4 2. SCOPE... 4 2.1. Recharge Activities... 4 2.2. Service Centers... 4 2.3. Specialized Service Centers... 4 3. INTENT....
PERMISSIBLE EXPENDITURES AND STRATEGIES TO COMPLY
PERMISSIBLE EXPENDITURES AND STRATEGIES TO COMPLY MSBO 78 th Annual Conference April 27, 2016 About the Presenters 2 What s on Tap? Permissible Expenditures Generally: Michigan Constitution General Statutory
Instructions for the Automated Administrative Budget Sponsors of Day Care Homes and Sponsors of Unaffiliated Centers
CHILD CARE FOOD PROGRAM (CCFP) Instructions for the Automated Administrative Budget Sponsors of Day Care Homes and Sponsors of Unaffiliated Centers The automated administrative budget is available on the
Short Form Return of Organization Exempt From Income Tax
Form 99-EZ Department of the Treasury Internal Revenue Service Short Form Return of Organization Exempt From Income Tax Under section 51(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private
DRUG ABUSE COUNSELORS - POLITICAL ACTION COMMITTEE
COMBINED FINANCIAL STATEMENTS NATIONAL ASSOCIATION OF ALCOHOLISM AND DRUG ABUSE COUNSELORS NATIONAL ASSOCIATION OF ALCOHOLISM AND DRUG ABUSE COUNSELORS - POLITICAL ACTION COMMITTEE FOR THE YEAR ENDED DECEMBER
Council on Domestic Violence and Sexual Assault. Grant Budget Preparation Guidelines FY16 FY17
Council on Domestic Violence and Sexual Assault Grant Budget Preparation Guidelines FY16 FY17 ATTACHMENT C I. OVERVIEW 1. Review these Budget Preparation Guidelines for guidance in preparing the detailed
Before you can enter your accounts, you must first review and design the Account Code Levels; Account Type, Entity and Level(s) and Sub Account.
BUILD YOUR CHART OF ACCOUNTS Charts of Accounts are essentially a listing of the various categories for income, expenses, asset, liabilities, net assets associated with the finances of an organization.
Vanderbilt University School of Medicine Accounting for Unallowable Costs
Vanderbilt University School of Medicine Accounting for Unallowable Costs Federal regulations guide the accounting for many of the charges that we incur on sponsored agreements, whether as direct charges
John C. Lincoln Health Network Lincoln Learning Center
John C. Lincoln Health Network Lincoln Learning Center City of Phoenix Head Start Refunding Budget Narrative - 50 - March 25, 2004 Lincoln Learning Center Budget Narrative Program Year 39 (2004-2005) Personnel
Format of Final Accounts for Voluntary Secondary Schools
Format of Final Accounts for Voluntary Secondary Schools Auditor s Report EXAMPLE St. Mary s College, Dublin VOLUNTARY SECONDARY SCHOOL BOARD OF MANAGEMENT REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD
AUDITORS REPORT AND FINANCIAL STATEMENTS
A Public Broadcasting Entity Operated by Humboldt State University AUDITORS REPORT AND FINANCIAL STATEMENTS Years Ended June 30, 2015 and 2014 TABLE OF CONTENTS INDEPENDENT AUDITORS REPORT ON FINANCIAL
SAMPLE AUDITOR S OPINION LETTER
SAMPLE AUDITOR S OPINION LETTER INDEPENDENT AUDITORS REPORT To the Board of Directors XYZ Organization Washington, D.C. We have audited the accompanying statement of financial position of XYZ Organization
Vincent M. Marotta & Associates, Ltd. 1538 Lathrop Avenue River Forest, IL 60305-1122 708-848-9100
Vincent M. Marotta & Associates, Ltd. 1538 Lathrop Avenue River Forest, IL 60305-1122 708-848-9100 This PDF contains the documents listed below. Click a link to jump to the corresponding document. Documents
ACCOUNTS PRODUCTION OPEN SANS FONT FOR 2013 TAXCALC HUB AND ACCOUNTS PRODUCTION CHART OF ACCOUNTS - LIMITED COMPANY
OPEN SANS FONT FOR 2013 TAXCALC HUB AND ACCOUNTS PRODUCTION CHART OF ACCOUNTS - LIMITED COMPANY Contents Sales 1 Other Operating Income 1 Income from Shares in Group Undertakings 1 Income from Participating
BUY Matrix. Revised 03/18/15. P-Card/Dept. Card (less than $750) Independent Contractor Form. Direct Pay Form. Business and Travel Expense Report
701500 Departmental Operating Pool 701511 Office Supplies except furniture and technology related items 701512 Library Supplies 701513 Instructional Supplies 701514 Laboratory Supplies 701516 Printer Suppliers
2016 APPROVED GENERAL FUND BUDGET
216 APPROVED GENERAL FUND BUDGET ACCOUNT DESCRIPTION 216 APPROVED REAL ESTATE TAXES Real Estate Tax- Current Year Real Estate Tax - Prior Year Real Estate Tax- Delinquent from Tax Claim Bureau TAXES Real
Account Groups. Table of Contents. VII. 32 accounts - Loan Funds Purpose, Source of Funds, Typical Expenditures, Transfers, Restrictions
Account Groups Table of Contents I. 14 accounts - Education and General Funds Purpose, Source of funds, Typical Expenditures, Transfers, Restrictions, Travel, Balance II. 18 accounts - Service Center Revolving
Chart of Accounts for Banks
Chart of Accounts for Banks ASSETS Cash and Cash Equivalents 1 0 0 1 Cash in vault 1 0 0 2 Cash in ATM 1 0 0 3 Cash in transit 1 0 0 4 Damaged notes 1 0 0 5 Travellers cheques 1 0 0 6 Items for collection:
This document is intended for use by University staff as a tool to understand Financial terminology.
GLOSSARY This document is intended for use by University staff as a tool to understand Financial terminology. ACCRUAL ACCOUNTING ACCRUED ACQUITTAL ASSETS AUDIT FINANCIAL ANNUAL REPORT The method of recording
Large Company Limited. Report and Accounts. 31 December 2009
Registered number 123456 Large Company Limited Report and Accounts 31 December 2009 Report and accounts Contents Page Company information 1 Directors' report 2 Statement of directors' responsibilities
Office of Financial Services March 2003
Business Expense Guidelines Page 1 California Institute of Technology BUSINESS EXPENSE GUIDELINES Office of Financial Services March 2003 Revision date: 9/12/05 Business Expense Guidelines Page 2 Contents
THE SOUTH FLORIDA CHURCH OF CHRIST, INC.
THE SOUTH FLORIDA CHURCH OF CHRIST, INC. FINANCIAL STATEMENTS THE SOUTH FLORIDA CHURCH OF CHRIST, INC. FINANCIAL STATEMENTS TABLE OF CONTENTS PAGES Independent Auditor s Report 1 Statement of Financial
Following is a summary of financial statement position of School Lane Charter School for the period ending May 31, 2016.
TO: Board of Trustees DATE: June 9, 2016 RE: May 31, 2016 Financial Statements Following is a summary of financial statement position of School Lane Charter School for the period ending May 31, 2016. Balance
The Children's Museum of Memphis, Inc. Financial Statements June 30, 2015 and 2014
The Children's Museum of Memphis, Inc. Financial Statements June 30, 2015 and 2014 Table of Contents June 30, 2015 and 2014 Page Independent Auditor s Report... 3 Financial Statements Statements of Financial
Overview of Federal Cost Allocation & Indirect Cost Rates (2 CFR Part 200) for The State of Washington
Overview of Federal Cost Allocation & Indirect Cost Rates (2 CFR Part 200) for The State of Washington Presented by: MGT of America, Inc. Bret Schlyer, Director bschlyer@mgtamer.com 316-214-3163 Cost Principles
Collin County Community College District Business Administrative Services Procedures Manual Section 8 Capital Assets
Revision Log: Collin County Community College District Business Administrative Services Procedures Manual Section 8 Capital Assets Sub Section Revision Date Summary of Change 8.1 Introduction The District
Accounts Payable & Expense Reimbursement Guidelines
Accounts Payable & Expense Reimbursement Guidelines The following guidelines have been established to ensure efficient paperwork flow and expedite payments to vendors and reimbursement to University of
TRAVEL MANAGEMENT POLICY
TRAVEL MANAGEMENT POLICY PURPOSE The purpose of this policy is to ensure that travel approvals are obtained and actual expenses related to travel are submitted according to The University of Texas MD Anderson
Charging of Direct Costs to Sponsored Projects: Policy
Charging of Direct Costs to Sponsored Projects: Policy Policy Sections Policy Statement Reason for Policy Who Should Know This Policy Contacts Applicable WMC Policies Applicable Federal Regulations & Criteria
SOLDIERS ANGELS. AUDITED FINANCIAL STATEMENTS December 31, 2013
AUDITED FINANCIAL STATEMENTS CONTENTS Page Independent Auditor s Report... 1-2 Statement of Financial Position... 3 Statement of Activities... 4 Statement of Functional Expenses... 5-6 Statement of Cash
I. Start up Costs (Three Months Prior to School Opening, One Time):
I. Start up Costs (Three Months Prior to School Opening, One Time): A. Allowable costs in Planning & Design, prior to school opening. Category Insurance Start-up Cost Description (Three Months Prior to
Processing Research Participant Costs
Processing Research Participant Costs Support, Patient Care and Compensation Principle: Many research studies rely on participants in various ways to fulfill the desired outcome of the project. Varying
FINANCIAL MANAGEMENT MANUAL
LAKE MICHIGAN AIR DIRECTORS CONSORTIUM FINANCIAL MANAGEMENT MANUAL This manual is the exclusive property of Lake Michigan Air Directors Consortium 9501 West Devon Avenue, Suite 701 Rosemont, Illinois 60018
Financial Planning For the State Human Services Division of Illinois
Illinois Department of Human Services Division of Family and Community Services INSTRUCTIONS FY15 Youth Development Programming RFA Service Classification #3 Evidenced Based Demonstration Project - Supporting
3. If you received any interest from a "Seller Financed" mortgage, provide: Name and Address of Payer Social Security Number Amount
Print this form out, take some time to fill it out, and bring it with you when you come to the office. This will save you time and money, and help us help you more effectively. Tax Return Questionnaire
FINANCIAL MANAGEMENT GUIDE FOR NON-PROFIT ORGANIZATIONS
FINANCIAL MANAGEMENT GUIDE FOR NON-PROFIT ORGANIZATIONS NATIONAL ENDOWMENT FOR THE ARTS OFFICE OF INSPECTOR GENERAL SEPTEMBER 2008 Questions about this guide may be directed to the National Endowment for
FINANCIAL MANAGEMENT POLICIES AND PROCEDURES
FINANCIAL MANAGEMENT POLICIES AND PROCEDURES SAMPLE 1. GENERAL PURPOSE The purpose of these policies is to establish guidelines for developing financial goals and objectives, making financial decisions,
TABLE OF CONTENTS CHAPTER 9
TABLE OF CONTENTS CHAPTER 9 Purpose...1 Balance Sheet Accounts...1 Assets...1 Cash...1 Accounts Receivable...2 Accounts Receivable Allowances...4 Loans and Notes Receivable...4 Loans and Notes Allowances...5
Summary of Significant Revisions to the Accounting Procedures Manual For the Public Schools in the State of West Virginia
1-3 Not Specifically Addressed School personnel do not have statutory authority to enter into contracts or obligate board funds. Schools are not separate legal entities. 1-3 Not Specifically Addressed
Clean Water Fund. Financial Report December 31, 2013
Financial Report Contents Report Letter 1 Financial Statements Statement of Financial Position 2 Statement of Activities and Changes in Net Assets 3 Statement of Cash Flows 4 Notes to Financial Statements
Geen Awards - Costs Explained
THE HENRY M. JACKSON FOUNDATION FOR THE ADVANCEMENT OF MILITARY MEDICINE, INC. OFFICE OF SPONSORED PROGRAMS QUICK REFERENCE GUIDE TO ALLOWABLE COSTS UNDER FEDERALLY-SPONSORED AWARDS This Guide provides
SAMPLE CONDOMINIUM FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2010 AND 2009
FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2010 AND 2009 INDEX INDEPENDENT AUDITORS REPORT... 1 FINANCIAL STATEMENTS: BALANCE SHEETS... 2 3 STATEMENTS OF OPERATIONS AND CHANGES IN MEMBERS EQUITY...
Classification: Subject to recoupment of funds by NWICA if the standard is Not Met.
RE: Documentation of In-Kind & Cash Match Applies to: Vendors providing Older Americans Act Services Classification: Subject to recoupment of funds by NWICA if the standard is Not Met. *SUPERSEDES THE
NATIONAL ENERGY EDUCATION DEVELOPMENT PROJECT, INC. Financial Statements and Supplemental Information
NATIONAL ENERGY EDUCATION DEVELOPMENT PROJECT, INC. Financial Statements and Supplemental Information (With Summarized Financial Information for the Year Ended December 31, 2011) and Report Thereon TABLE
TABLE OF CONTENTS CENTRAL SERVICES FUND
TABLE OF CONTENTS Central Services Fund Overview... 83 Income Summary with Requirements by Department and by Category... 83 Central Services Fund Resources... 84 Central Services Fund Resources Allocation
ACCRUAL BASIS ACCOUNTING
CHART OF ACCOUNTS This chart of accounts is intended to give Career-Technical schools certified to operate in Virginia specific parameters for reporting financial information to SCHEV. It is recommended
JAMES A. MICHENER ART MUSEUM
FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2010 CONTENTS INDEPENDENT AUDITOR'S REPORT 1 FINANCIAL STATEMENTS Statement of Financial Position 2 Statement of Activities 3 Statement of Functional Expenses
ENGAGEMENT LETTER. From: The Board of
ENGAGEMENT LETTER From: The Board of To: Clifford & Associates, LLC We have engaged you to prepare and file the applicable tax forms for our organization for the year(s) ended,. We state that to the best
THE AUTISM SOCIETY OF COLORADO FINANCIAL STATEMENTS DECEMBER 31, 2012
FINANCIAL STATEMENTS DECEMBER 31, 2012 C O N T E N T S Independent Auditor s Report 2-3 Statements of Financial Position 4 Statements of Activities 5-6 Statements of Cash Flows 7 Notes to Financial Statements
A PRACTICAL GUIDE TO WRITING A BUSINESS PLAN
A PRACTICAL GUIDE TO WRITING A BUSINESS PLAN Louisiana Small Business Development Center At Southeastern Louisiana University 1514 Martens Drive Hammond, LA 70401 Phone: (985) 549-3831 Fax: (985) 549-2127
Enterprise Funds: A Best Practice
Enterprise Funds: A Best Practice Purpose Introduction This guide will help you understand: The definition of Enterprise Fund. Why enterprise funds are important to your utility. How to implement enterprise
Form 990-EZ and supplemental forms and schedules. Sign and date: An officer must sign and date Form 990-EZ on page 4.
Federal Filing Instructions 2014 Name(s) as shown on return Your Social Security Number Date to file by: 08-17-2015 Form to be filed: Form 990-EZ and supplemental forms and schedules Sign and date: An
Purchasing Card Program
Purchasing Card Program User Guidelines University of North Alabama Procurement Department Created: March 2008 / Updated 7/16/2015 University of North Alabama Purchasing Card Program 1 Table of Contents
Silicon Valley Independent Living Center (A California Nonprofit Public Benefit Corporation)
Silicon Valley Independent Living Center (A California Nonprofit Public Benefit Corporation) FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Year Ended June 30, 2010 with Comparative Totals For the
Business Expense Policy
Business Expense Policy Effective Date: February 15, 2010 Approval Date : December 9, 2009 Version.Version Date: v1.02012010 Policy Number: F_AP_02 Responsible Office: Financial and Accounting Services
BUSINESS VALUATION METHODS
BUSINESS VALUATION METHODS (All Valuations MUST BE based on Historical Data) I. Adjusted Book Value Take the Book Value of net worth -assets not acquired +liabilities not assumed +fair market value of
Pasadena City College Foundation, Inc. Reimbursement Expense Plan
Pasadena City College Foundation, Inc. Reimbursement Expense Plan Approved by Executive Committee on August 27, 2009 Ratified by Foundation Board on September 22, 2009 These procedures apply to all directors,
Procedures and Guidelines for External Grants and Sponsored Programs
Definitions: Procedures and Guidelines for External Grants and Sponsored Programs 1. Grant and Contract Financial Administration Office (Grants Office): The office within the Accounting Operations Area
The Center for Health Information and Analysis. Adult Day Health Cost Report Directions
The Center for Health Information and Analysis Adult Day Health Cost Report Directions On behalf of the Executive Office of Health and Human Services (EOHHS), t he Center for Health Information and Analysis
USA WEIGHTLIFTING, INC. THE U.S. AMATEUR WEIGHTLIFTING FOUNDATION Consolidating Financial Statements & Supplemental Schedules For the Year Ended
USA WEIGHTLIFTING, INC. THE U.S. AMATEUR WEIGHTLIFTING FOUNDATION Consolidating Financial Statements & Supplemental Schedules For the Year Ended December 31, 2011 1 TABLE OF CONTENTS Independent Auditors'
Small Business Startup Guide
Small Business Startup Guide By Carol Topp, CPA CarolToppCPA@zoomtown.com 10288 Amberwood Ct Cincinnati, OH 45241 (513)777-8342 This short guide is intended to help an individual start his or her own business.
INDEPENDENT AUDITORS' REPORT
WWW.MCB-CPA.COM FINANCIAL STATEMENTS TABLE OF CONTENTS Page Independent Auditors Report 1 Financial Statements: Statements of Financial Position 2 Statements of Activities and Changes in Net Assets 3-4
FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT THE SUPPLY EDUCATION GROUP A NONPROFIT CORPORATION.
FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT THE SUPPLY EDUCATION GROUP December 31, 2012 CONTENTS Page Report of Independent Certified Public Accountant 3 Financial Statements
The Elysian Fields Guide to Your CHART ACCOUNTS* *How to find your money and organize your books. Chart of Accounts Guide Elysian Fields 2015 1
The Elysian Fields Guide to Your CHART OF ACCOUNTS* *How to find your money and organize your books. Chart of Accounts Guide Elysian Fields 2015 1 INTRODUCTION Think of the Chart of Accounts as the Dewey
If you have questions regarding these forms or requirements, please consult with your attorney. Office of the Chapter 13 Trustee Marilyn O.
This office has been appointed standing trustee in your Chapter 13 bankruptcy case. The documents that you filed indicate that at least one of the persons filing this case is engaged in business. Enclosed