Tham khảo tài liệu 'state of illinois regional office of education #40 financial audit_part1', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | STATE OF ILLINOIS REGIONAL OFFICE OF EDUCATION 40 FINANCIAL AUDIT For the year ended June 30 2009 Performed as Special Assistant Auditors for the Auditor General State of Illinois This is trial version CALHOUN GREENE JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION 40 TABLE OF CONTENTS Page s OFFICIALS. 1 FINANCIAL REPORT SUMMARY. 2-3 FINANCIAL STATEMENT REPORT SUMMARY. 4 INDEPENDENT AUDITORS REPORT. 5-6 REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS. 7-8 SCHEDULE OF FINDINGS. 9-15 CORRECTIVE ACTION PLAN FOR CURRENT-YEAR AUDIT FINDINGS. 16-18 SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS. 19 MANAGEMENT S DISCUSSION AND BASIC FINANCIAL STATEMENTS Government-wide Financial Statements Statement of Net Assets. 21 Statement of Activities. 22 Fund Financial Statements Balance Sheet - Governmental Funds. 23 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets. 24 Statement of Revenues Expenditures and Changes in Fund Balances -Governmental Funds . 25 Reconciliation of the Statement of Revenues Expenditures and Changes in Fund Balances to the Statement of Activities - Governmental Funds. 26 Statement of Net Assets - Proprietary Funds. 27 This is trial version CALHOUN GREENE JERSEY AND MACOUPIN COUNTIES REGIONAL OFFICE OF EDUCATION 40 TABLE OF CONTENTS Continued Page s BASIC FINANCIAL STATEMENTS Continued Fund Financial Statements Continued Statement of Revenues Expenses and Changes in Fund Net Assets - Proprietary Funds. 28 Statement of Cash Flows - Proprietary Funds. 29 Statement of Fiduciary Net Assets - Fiduciary Funds. 30 Notes to Financial Statements. 31-55 REQUIRED SUPPLEMENTARY INFORMATION Illinois Municipal Retirement Fund - Schedule of Funding Progress. 56 SUPPLEMENTAL INFORMATION General Fund Combining Schedules Combining Schedule of .
