Chương 3: Kiểm toán tài chính Khoản phải thu và khoản phải trả Các hoạt động giữa các quỹ là đại diện của các thỏa thuận cho vay / vay xuất sắc vào cuối năm tài chính được gọi là interfund khoản phải thu / interfund khoản phải trả, phải nộp. | Chapter 3 Financial Audit Receivables and Payables Activities between funds that are representative of lending borrowing arrangements outstanding at the end of the fiscal year are referred to as interfund receivables interfund payables. Any residual balances outstanding between the governmental activities and the business-type activities are reported in the government-wide financial statements as internal balances. Use of Estimates In preparing basic financial statements in conformity with GAAP management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Nonimposed Employee Fringe Benefits Payroll fringe benefit costs of the department s employees are funded by general fund appropriations and are assumed by the State accordingly such costs are not charged to the department s operating funds. These costs totaling 30 535 685 of which 7 334 000 was for retirement benefits have been reported as revenues and expenditures in the department s basic financial statements for the fiscal year ended June 30 2003. Payroll fringe benefit costs related to federally funded salaries are not assumed by the State and are recorded as expenditures in the department s basic financial statements. Note 2 Budgeting and Revenue estimates are provided to the State Legislature at the time of Budgetary Control budget consideration and are revised and updated throughout the fiscal year. Budgeted expenditures are derived primarily from acts of the State Legislature and from other authorizations contained in the State Constitution the Hawaii Revised Statutes HRS and other authorizations contained in other specific appropriation acts in various Session Laws of Hawaii. To the extent not expended or encumbered general fund .
