government wide financial statement
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Government wide financial statement forex Expert Advisors are excellent

Government wide financial statement

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GASB has defined direct expenses as those that are specifically associated with a service, program, or department and thus are clearly identifiable to a particular function. Direct expenses include both operating and nonoperating expenses, including depreciation and amortization of assets. Functions, such as general administration or data-processing services, may include indirect expenses of other functions.

Governmental entities are not required to allocate indirect expenses to other functions, but may choose to do so. If indirect expenses are allocated, direct and indirect expenses should be presented in separate columns. A column totaling direct and indirect expenses may be presented, but is not required.

Indirect expenses may be allocated to any of the primary government's functions. Although there are no standards for determining an allocation methodology, there should be a reasonable basis for expense allocations. The difference between a "shared" capital asset and one that "essentially serves all functions" is the number of functions involved. As the number of functions increases, the ease, practicality, and usefulness of assigning depreciation to those functions decreases.

Therefore, the depreciation of assets that serve many, or essentially all, functions is not required to be included in the direct expenses of those functions. A shared capital asset is generally used by only a few functions, and its use can be specifically identified to those functions. Skip Navigation. Search box. Chapter 5: Financial Reporting — Government-Wide Statements — Reporting of Expenses Governmental entities are required to present their government-wide financial statements on the accrual basis of accounting.

Depreciation expense should be included in the statement of activities as follows: Capital assets that can be specifically identified with a function. Net expenses and revenues can be determined in total for each category of the government. Again, the internal service funds have been combined with the governmental activities or with the business-type activities if that is more appropriate.

The revenues and expenses should be assigned to the appropriate functions. For example, the cost of work done by an internal service fund created to assist the work of economic development should be assigned to that function. In addition, inflows such as unrestricted grants and investment income fall under this same category. Switching now to the fund-based financial statements, Exhibit This statement measures only current financial resources and uses modified accrual accounting for timing purposes.

No proprietary funds, component units, or fiduciary funds are included; this fund-based statement reflects just the governmental funds. A separate column must be shown for the General Fund and any other major fund monitored within the governmental funds. However, a fund is considered major and must be reported separately if it meets two criteria:. Totals for the governmental funds appear in the final column.

The governmental totals are just mathematical summations, not consolidated balances. The word reserved indicates that some portion of the assets being reported cannot be spent for legal reasons or because of its nature such as inventory. In contrast, designated figures disclose tentative plans by officials for the usage of some assets of the fund, but those plans are subject to change in the future. Once again, the General Fund is detailed in a separate column along with each of the major funds identified in Exhibit Figures for all remaining non-major funds are then accumulated and shown together.

Because the current financial resources measurement focus is being utilized, expenditures rather than expenses are being reported. For example, Capital Outlay is presented here as a reduction in resources but on the government-wide statements would have been capitalized. In the same way, Debt Service—Principal is reported on the statement in Exhibit Because the modified accrual method of accounting is used for timing purposes, reported amounts will be different than those shown before.

For example, total expenditures for interest and fiscal charges are listed on Exhibit Because the fund-based statements are designed to present individual fund activities rather than government-wide figures, no elimination of the transfers is made. Because of space considerations, that reconciliation is not presented here although it would be required in the general purpose external financial statements.

In addition, the statement provides a total for all of these business-type activities. Specific information is available for the water fund, sewer fund, storm drainage fund, solid waste fund, community center fund, and SHRA enterprise fund as well as the total for all enterprise funds. In examining Exhibit However, government-wide financial statements usually report these same internal service funds as part of the governmental activities.

Because the proprietary funds utilize accrual accounting to measure economic resources, the totals for the business-type activities for the enterprise funds in Exhibit The amount of detail, however, is more extensive in the fund-based financial statements. For example, the statement in Exhibit However, none of these four figures is eliminated; all are reported in the Total column.

That is the reason that total assets and total liabilities reported in Exhibit An external source or specific laws must have designated the use of this money in some manner. Just as the statement of net assets in Exhibit As an example, in Exhibit One of the most unique aspects of the fund-based financial statements is the statement of cash flows for the proprietary funds see Exhibit Because a proprietary fund operates in a manner similar to a for-profit business, information about cash flows is considered as vital as it is for Intel and Coca-Cola.

As compared to a for-profit business, the statement of cash flows shown here for the proprietary funds has four sections rather than just three:. The presentation of cash flows from operating activities is very similar to that prepared by a for-profit business.

However, rather than being an optional method of presentation, as with for-profit accounting, the direct method of reporting operating activities is required. Cash flows from noncapital financing activities should include- 1 proceeds and payments on debt not attributable to the acquisition or construction of capital assets and 2 grants and subsidies not restricted for capital purposes or operating activities.

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Statement financial government wide forexyard review and herald

Statement of Net Assets: Government Wide Financial Statements

The County's basic financial statements consist of three components: 1) government-wide financial statements, 2) fund financial statements, and. The government-wide statements will report all of the assets, liabilities, revenues and expenses (including depreciation) of the LEA. Capital assets such as. government-wide statements prepared on an accrual basis. We find that GASB No. 34's Statement of Net Assets (similar to a corporation's balance sheet).