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(b) GOVERNMENT AUDIT REQUIREMENTS Not-for-pro t entities are increasingly subject to audit requirements imposed by government agencies These requirements are discussed in Subsection 354(f) of this chapter
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352 NOT-FOR-PROFIT ACCOUNTING PRINCIPLES AND REPORTING PRACTICES
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(a) PRINCIPAL ACCOUNTING AND REPORTING REQUIREMENTS The various accounting standards discussed in this chapter affect considerably the accounting and nancial reporting of all types of not-for-pro t organizations A list of the most signi cant requirements follows Accounting for Contributions (see SFAS No 116, SFAS No 136, and the AICPA Audit Guide)
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Pledges are recorded when an unconditional promise to give is communicated to the donee A conditional promise to give is not reported until the condition is met (The distinction between conditional and restricted gifts is not always clear) Pledges are discounted to their present value and are reported net of an allowance for the
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estimated uncollectible amount
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All gifts, including pledges and restricted gifts, are reported as revenue when received Donors (including for-pro t donors) must follow the same rules as donees (in reverse an
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unconditional pledge must be recorded as an expense and a liability when made) (Fund-raisers should take note of this, as it will affect some donors willingness to make unconditional pledges) Split-interest gifts are essentially treated as pledges (Audit Guide, 6); these include: Gift annuities, remainder annuity trusts, unitrusts, pooled income funds (PIF), lead trusts Irrevocable trusts held by others are reported in the bene ciary s nancial statements Gifts-in-kind are recorded at fair value including property, use of property, equipment, inventory for sale or use, services by other organizations (including bargain purchases) Donated services of individual volunteers are recorded only when speci ed criteria are met: The services create or enhance non nancial assets (building something), or The services require specialized skills, the volunteer possesses those skills, and the donee would typically have to purchase the services if the volunteer were not available (the services involve a signi cant and central activity of the entity) A pass-through entity may not be able to record gifts as revenue, depending on the circumstances of the gift A museum does not have to capitalize its collection if certain criteria are met New principles apply to transfers of cash or other nancial assets from a donor to a recipient organization that agrees to use the assets on behalf of or transfer the assets to a speci ed bene ciary If the recipient organization and the speci ed bene ciary are unaf liated, the recipient organization reports the assets at fair value and a liability of equal amount However, if the donor explicitly grants the recipient organization variance power unilateral power to redirect the use of the assets to another bene ciary or if the recipient organization and the speci ed bene ciary are nancially interrelated, the recipient organization reports the fair value of the assets as a contribution received A speci ed bene ciary reports its rights to the assets as an asset at fair value while it has rights to the assets, unless the donor explicitly granted the recipient organization variance power If the bene ciary and the recipient organization are nancially interrelated, the bene ciary reports at fair value its interest in the net assets of the recipient organization and adjusts that
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352 NOT-FOR-PROFIT ACCOUNTING PRINCIPLES AND REPORTING PRACTICES
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interest for its share of the change in net assets of the recipient organization However, if the recipient organization is explicitly granted variance power, the speci ed bene ciary does not report its potential for receipts from the assets held by the recipient organization Financial statement format (see SFAS No 117 and the AICPA Audit Guide)
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Required disclosures are: totals of assets, liabilities, net assets, change in net assets Net assets (formerly, fund balance) and revenue are categorized into three classes: Unrestricted; temporarily restricted; permanently restricted (per donor restrictions only) Restrictions imposed by nondonors do not change category (eg, contracts) Required disclosures for each class are: net assets, change in net assets A statement of cash ows is required (the direct method is preferred) All expenses are reported in the unrestricted class Temporarily restricted net assets are reclassi ed to match related expenses Expenses are reported on a functional basis (program, management, fund raising) Revenues and expenses are reported gross, not net (exception: investment management fees) Related items (eg, sales/cost of sales) may be shown as: gross, deduction, net (See below for treatment of capital gains/losses) Af liated entities are combined if speci ed criteria are met (SOP 94-3): For-pro t af liate: criteria based on ownership Not-for-pro t af liate: criteria based on control and economic interest
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Accounting for Investments (see SFAS No 117 and 124)
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Marketable securities are reported at current market value Capital gains and losses on endowment are reported mostly in the unrestricted class, unless
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