STATE AND LOCAL GOVERNMENT ACCOUNTING in .NET

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STATE AND LOCAL GOVERNMENT ACCOUNTING
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which should be reported as internal balances (Amounts reported in the funds as receivable from or payable to duciary funds should be reported in the statement of net assets as receivable from and payable to external parties) Internal balances should be eliminated in the total PG column The doubling-up effect of internal service fund activity should be eliminated in the statement of activities Also, the effects of similar internal events, such as allocations of accounting staff salaries, that are, in effect, allocations of overhead expenses from one function to another or within a single function should be eliminated so that the allocated expenses are reported by only the function to which they were allocated (The effect of interfund services provided and used between functions should not be eliminated) Resource ows between the PG and blended component units (see GASB Statement No 14, paragraphs 52 54) should be reclassi ed in accordance with Section 344(n) as interfund activity Resource ows, other than those that affect only the balance sheet, such as loans and repayments, between a PG and its discretely presented component units, should be reported as if they were external transactions, as revenues and expenses However, amounts receivable and payable between the PG and its discretely presented component units or between those components units should be reported on a separate line (e) REPORTING INTERNAL SERVICE FUND BALANCES Internal service funds are reported as proprietary funds Nevertheless, their activities, nancing goods and services for other funds, are usually more governmental than business type Therefore, internal service fund asset and liability balances not eliminated should normally be reported in the governmental activities column of the statement of net assets However, if enterprise funds are the predominant or only participants in an internal service fund, that fund s residual assets and liabilities should be reported in the business-type activities column (f) STATEMENT OF NET ASSETS FORMAT The illustrative statement of net assets in Exhibit 346 is reprinted by permission from GASB Statement No 34 (g) STATEMENT OF ACTIVITIES FORMAT The illustrative statement of activities in Exhibit 347 is reprinted by permission from GASB Statement No 34
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347 DISCLOSURE REQUIREMENTS
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Information essential to fair presentation in the nancial statements that cannot be displayed on the faces of the statements should be presented in the notes to the nancial statements, which should focus on the PG its governmental activities, business-type activities, major funds, and nonmajor funds in the aggregate Information about the government s discretely presented component units should be presented as discussed in GASB Statement No 14, paragraph 63 (a) GENERAL DISCLOSURE REQUIREMENTS Under GASB Statement No 34 governments should provide these added disclosures to the extent applicable in their summaries of signi cant accounting policies, based on the requirements of the Statement:
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A description of the government-wide nancial statements, indicating that duciary funds
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and component units that are duciary in nature are not included
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The measurement focus and basis of accounting used in the government-wide statements The policy for eliminating internal activity in the statement of activities The policy for applying FASB pronouncements issued after November 30, 1989, to business-
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type activities and to enterprise funds of the PG The policy for capitalizing assets and for estimating their useful lives A government that uses the modi ed approach for reporting eligible infrastructure assets should describe the approach
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347 DISCLOSURE REQUIREMENTS
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34 61
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Sample City Statement of Net Assets December 31, 2002
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Alternatively, the internal balances could be reported on separate lines as assets and liabilities A notation would need to be added to inform the reader that the Total column is adjusted for those amounts (see I-1)
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Primary Government Governmental Business-type Activities Activities Total Component Units
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ASSETS Current assets:
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Cash and cash equivalents Investments Receivables (net) Internal balances Inventories $ 13,597,899 27,365,221 12,833,132 175,000 322,149 54,293,401 $ 8,785,821
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3,609,615 (176,000) 126,674 12,347,110
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$ 22,383,720 27,365,221 16,442,747
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303,935 7,428,952 4,042,290
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448,823 66,640,511
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Total current assets Noncurrent assets: