G-13 Glossary Required in the Statement of Operations (.) by the Health Care Guide. reporting is done. Opinion units are (1) governmental activities (.), (2) business-type activities (.), (3) each major governmental and enterprise fund (.), (4) the aggregate of all discretely presented component units (.), and (5) the aggregate of all remaining fund information. other financing sources Operating statement permanent fund Governmental fund that is restricted so that only earnings, not principal, may be expended, and for purposes to benefit the government and its citizenry. permanently restricted net assets Category used by FASB in not-for-profit accounting to describe net assets (.) as being permanently. | G-13 Glossary reporting is done. Opinion units are 1 governmental activities . 2 business-type activities . 3 each major governmental and enterprise fund . 4 the aggregate of all discretely presented component units . and 5 the aggregate of all remaining fund information. other financing sources Operating statement classification in which financial inflows other than revenues are reported for example proceeds of general obligation bonds and transfers in. other financing uses Operating statement classification in which financial outflows other than expenditures are reported for example operating transfers out. other not-for-profit organizations Term describing category of not-for-profit organizations. Includes all but voluntary health and welfare organizations . colleges and universities and health care organizations. other postemployment benefits Health plan payments for retirees and other payments made pursuant to agreements between employers and employees. Resources available to pay these benefits are reported in pension and other employee benefit trust funds. overlapping debt pràAiGxaííyíO of P DF debts of local governmental units located wholly or in part within the geographic borders of the government reporting entity that must be borne by property owners within each governmental unit. oversight agency Under Single Audit Act and amendments agency that deals with auditee as representative of all federal agencies. Agency with the most dollars expended by the auditee assumes the role. P pass-through entity Entity that receives federal funds and transfers some or all of the funds to other entities called subrecipients . . pension or other employee benefit trust fund One of the fiduciary fund types. Accounts for pension and other employee benefit plans when the governmental unit is trustee. performance audits Under Government Auditing Standards . an independent assessment of the performance and management of a program against objective .
