... Independent Auditor’s Report The Legislative Audit Committee of the Montana State Legislature: We have audited the accompanying Consolidated Statements of Net Assets of Montana State University, ... UnitsCombined Statements of Activities forthe fiscal years then ended The information contained in these financial statements is the responsibility of the university’s management Our responsibility is to ... Montana State University Foundation, the Museum of the Rockies Incorporated, the Montana State UniversityBillings Foundation, the Montana State University-Northern Foundation, and the Montana State...
... from the amortization of the Annual Required Contribution tothe OPEB liability (see note 15 tothe financial statements) Other, less significant, increases and decreases also contributed tothe ... University’s letter of credit and other costs associated with variable rate debt, primarily relating tothe remarketing of existing debt, as discussed in the notes tothe financial statements Comparison ... market, with rates reset daily A fixed-payer swap and a constant maturity swap are associated with the debt, as described in the notes tothe financial statements The University’s debt is rated A1...
... or virtually entirely forthe direct benefit of the reporting entity or its component units, and the reporting entity is entitled to, or has the means to otherwise access, a majority of the economic ... University is subject to externally imposed stipulations as to either the use or the period of availability of the assets Unrestricted net assets – this represents net assets that are not subject to ... Amounts due tothe institution or other MSU component units Liabilities to external beneficiaries Custodial funds Total liabilities Unrestricted net assets Temporarily restricted net assets Permanently...
... terminate the swap if theother 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 ... value of the investment or collateral securities that are in the possession of an outside party The securities in the State of Montana Short Term Investment Pool and the State of Montana Trust Fund ... Custodial Credit Risk – Custodial credit risk for investments is the risk that, in the event of the failure of the counterparty to a transaction, a government will not be able to recover the...
... of the last actuarial valuation The University does not contribute tothe plan for retirees or their dependents As of the latest actuarial evaluation, the accrued liability for retiree health ... contribution tothe TSP The TSP benefits at retirement depend upon the amount of employer contributions, employee voluntary contributions and investment gains and losses Further information regarding the ... provided that they contribute tothe cost of the plan Eligibility— Retirees who are eligible to receive retirement benefits from Teachers Retirement System (TRS) or the Public Employees Retirement System...
... connection with the University Although the University may not control the timing or amount of receipts from these entities, the majority of the revenues or incomes thereon that the entities hold ... hold and invest are restricted by donors tothe activities of the University The entities included as component units in the financial statements are the MSU Foundation (406-994-2053), the MSU-Billings ... equivalents Restricted investments Loans receivable, net Investments Capital assets Other noncurrent assets Total noncurrent asse ts Total assets LIABILITIES Current liabilities: Accounts payable...
... important to monitor the campus’s mix of in-state, out- of-state, and out- of-area students to maintain a healthy and diverse student population Efforts to ensure continued growth of the out- of-state ... fiber for America In 1893, Montana endorsed the terms of the Hatch Act, creating the Agricultural College of the State of Montana and the designation of the Montana Agricultural Experiment Station ... function forthe small company economy that exists in Montana The Extended University provides educational opportunities tothe citizens of the State by providing off-campus instruction in the form of...
... Education approved the restructuring of the Montana University System Montana State University-Bozeman, Montana State University-Billings, Montana State University-Northern and Montana State University-Great ... grant from the U.S Department of Labor to facilitate the development of a wind technology program in conjunction with three partner campuses (Montana State University- Northern, Montana State ... knowledge that will benefit them, their prospective practices, and all future patients within their care The new facility will generate the simulation of patient care environments, including replications...
... Fund totaled $53,582 The school believes that it is unlikely that it will use the assets to satisfy the claims of general creditors in the future The school has no liability for losses under the ... school (without being restricted tothe provisions of benefits under the plan), subject only tothe claims of the school's general creditors Participants' rights under the plan are equal to those ... 23 FORREST COUNTY AGRICULTURAL HIGH SCHOOL (This page left blank intentionally) 24 OFFICE OF THE STATE AUDITOR STEVEN A PATTERSON AUDITOR INDEPENDENT AUDITOR'S REPORT ON THE INTERNAL CONTROL STRUCTURE...
... with the requirements listed in the second paragraph of this report With respect to items not tested, nothing came to our attention that caused us to believe that the Forrest County Agricultural ... perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement Compliance with laws, regulations, contracts and grants applicable tothe ... that are required to be reported herein under Government Auditing Standards We noted certain immaterial instances of noncompliance that we have reported tothe management of the Forrest County...
... regulations forthe items tested For those items not tested, nothing came to our attention that would lead us to believe that the school had not complied with state laws and regulations other than ... the face of the check Recommendation We recommend that the district take appropriate action to ensure that it does not release and its school depositories not accept checks that are incomplete ... calculations and a narrative summary as to why an accepted quote is determined to be the best, when we accept a quote other than the lowest quote actually submitted Finding The school's final amended...
... PRENTISS COUNTY Notes to Financial Statements Forthe Year Ended September 30, 1997 (4) Deposits The carrying amount of the county's total deposits with financial institutions at September ... which occur in the normal course of governmental operations It is not possible at the present time to estimate ultimate outcome or liability, if any, of the county with respect tothe various proceedings ... responsibility may exist that is not an enforceable promise to pay No commitment debt explicitly states the absence of obligation by the county other than possibly an agreement to assist creditors in...
... report thereon dated July 31, 1998 The Independent Auditor=s Report on the general purpose financial statements is qualified because we were unable to satisfy ourselves as tothe fair presentation ... the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation tothe general-purpose financial statements being ... considered to be material weaknesses However, of the reportable conditions described above, we consider item 97-1 to be a material weakness We also noted other matters involving the internal control...
... Since the date of final payment tothe retirement system, it has cometo my attention that this is not an allowable expense Therefore, I am paying $2,622 tothe General Fund In January, 1998, the ... report of all insolvent and delinquent taxpayers in the county, with the amount due from each The required report was not presented tothe board Recommendation The Tax Collector should present to ... Auditor was not filled out correctly in that disbursements were reported that had nothing to with the Circuit Clerk’s Office They were business deductions of other business endeavors of the Circuit...
... k t b t ngờ, theo quan điểm người vi t này, thành công “I’ll waitforthe next one” nằm nghệ thu t cài đ t yếu t đối lập hoán chuyển yếu t cách tinh t , t i t nh Nhân v t nữ không thoại, ho t ... vậy, k t dự định trước, nghi ngại trước hoàn to n đầy b t ngờ gieo trạng thái cảm xúc th t vọng xâm lấn to n ảnh, to n người xem Chỉ ph t 34 giây, phim dịch chuyển qua trình ph t triển: t cảnh ... loi sân ga nhìn chuyến t u qua lại trở thành nhân v t trung t m ảnh T nh trò đùa gần trở thành thực đầy tin cậy đầy sức thuy t phục, cuối cùng, lại trở thành trò đùa Nhân v t nữ khán giả dường chập...
... rheumatoid arthritis We discriminate cytokine targeting and cell targeting as the two main gene therapeutic approaches to arthritis In cytokine targeting, the objective is to restore the (local) cytokine ... induce tolerance These modulating cytokines or their antagonists can be used to restore cytokine balance, but they may have an additional advantage in targeting the autoimmune response in arthritis ... centres around the fact that the rheumatoid factors in RA patients may form immune complexes with the immunoglobulin domain of the tgAAC94 fusion protein, thereby inactivating the therapeutic...
... couldn t sử dụng thay cho cant Eg: She couldn t have got my email I’ve just realized there was an error this morning (Cô nhận email Sáng vừa nhận có lỗi xảy ra.) Bạn có nhận thấy kiến thức tiếng ... tiếng Anh mênh mông, rộng lớn không? Đừng t hài lòng với kiến thức bi t dù bạn học Người thành công người bi t tiếp t c học hỏi trau dồi Chúc bạn học tiếng Anh hiệu quả! ...
... accumulated in equity are not taken tothe income statement until the forecast transaction or commitment affects profit or loss.However, if the hedged transaction is no longer expected to occur, the ... that:(i) when the terms of a financial liability are renegotiated with the creditor and the creditor accepts the company’s equity instruments to extinguish all or part of the liability, the instruments ... delivered totheend customer In the wireless telephony business there are loyalty campaigns whereby customers obtain points forthe telephone traffic they generate .The amount assigned to points awarded...
... issued by the Bank of Latvia that allows the bank to render all the financial services specified in the Law on Credit Institutions As at 30 September 2012 the group and the bank operate the central ... available at once It will be also possible to send several documents on behalf of different customers without switching between them There are also other convenient innovations implemented The process ... (jointly – the group), as well as separately about the bank The bank is the parent entity of the group Members of the consolidation group as at 30 September 2012: No Name of the company Registration...