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FINANCIAL AUDIT First Audit of the Library of Congress Discloses Significant Problems _part6

Tiền thuê tối thiểu (trong Kết thúc năm tài chính: năm 1989 năm 1990 năm 1991 năm 1992 năm 1993 và vượt ra ngoài thanh toán tiền thuê tối thiểu Ít Tổng số: Executory chi phí 1.589 Số tiền đại diện cho lãi suất 1.789 Nghĩa vụ Net Theo Thuê tài sản Capital Lưu ý 12: khoản phải trả Số tiền do hàng ngàn) $ 4.598 4.482 3.141 1.011 quảng cáo 3.378 $ | Appendix m Consolidated Statement of Financial Position of the Library of Congress for the Fiscal Year Ending September 3071988 Future Minimum Lease Payments Amount due in thousands Fiscal year ending 1989 4 598 1990 4 482 1991 3 141 1992 1 011 1993 and beyond 1 Total minimum lease payments 13 Less Executory costs 1 589 Amount representing interest 1 789 3 378 Net Obligations Under Capital Leases 9T655 Note 12 Accounts Payable Accounts payable consists of amounts due to the vendors and other agencies for goods and services received prior to the end of fiscal year 1988. It includes about 13.7 million owed to contractors for providing data base retrieval and other library-related services to other federal agencies at the request of the Library of Congress. It also includes other miscellaneous payables. The next table shows the composition of accounts payable at the end of fiscal year 1988. Accounts Payable as of September 30 1988 Accounts Payable Amount in thousands Accounts payable - public 24 603 Accounts payable - other federal agencies 530 Other miscellaneous payables 150 Total 5 5 r 2ÓẺ Note 13 Amounts Due to the Treasury This liability represents revenues the Library received in fiscal years 1987 and 1988 in excess of amounts it was authorized to retain and as of fiscal year-end had not transferred to the Treasury as required. In fiscal year 1988 the Library was authorized to retain 5 million of the revenues it collected for catalog distribution services. It recognized revenues for these services that exceeded this authorized level by 1.4 million. Since the Library is not authorized to retain this amount it is reportable as miscellaneous receipts due to the Treasury. This . . aAO AFMVii-uitatA t.fa.ubrw.rcw.- is trial version www.adultpdf.com Appendix III Consolidated statement of Financial Position of the Library of Congress for the Fiscal Year Ending September 3071988 Note 14 Advances From others Advances from others consists of amounts collected from federal