SAMPLE FORMAT. Work Orders shall be prepared by the Consultant and submitted to the Authority for review and approval in strict accordance with the sample form provided by the Capital Programs and Environmental Department (in Excel Format). Work Orders shall only be numbered sequentially and consultants shall not create their own work order format. The Work Order shall not include a description of the services not being provided by the Consultant.
SAMPLE FORMAT. The following schedule provides an example of the format to be used when presenting the completion accounts. Swedish GAAP SEK’000 30 Sep 2003 Swedish GAAP SEK’000 [Closing]* Movement SEK’000 Current assets (A): INVENTORY 526 526 Receivables and prepaid: Trade 4,743 4,743 Other 102 102 Accrued royalties 3,083 3,083 Prepaid 1,280 1,280 VAT 348 348 Cash at bank 289 289 Total (A) 10,371 10,371 — Liabilities (B): Overdraft (2,600 ) (2,600 ) Trade (1,436 ) (1,436 ) Accrued royalties payable (1,334 ) (1,334 ) Social security and payroll taxes (1,479 ) (1,479 ) Accrued holiday (3,182 ) (3,182 ) Other accruals (377 ) (377 ) Total (B) (10,408 ) (10,408 ) — Deferred taxation (asset) (C): 2,480 2,480 — Net Assets (A+B+C) 2,443 2,443 — ** * Uses 30 September 2003 management accounts for illustration only ** This movement represents the relevant change in net assets for determining the adjustment to the purchase consideration for the shares. SCHEDULE 6 COMPLETION
SAMPLE FORMAT. In order to give boards of education an idea of the possible scope and content of rules and regulations for extraclassroom activities and extraclassroom activity funds, an illustrative rule and regulations are included as an appendix to this guide. It is hoped that these suggestions will be used as a starting point by boards of education in framing their own policy. CHAPTER II BASIC PRINCIPLES AND CERTAIN PROCEDURES INHERENT IN ANY ADEQUATE ACCOUNTING PLAN FOR EXTRACLASSROOM ACTIVITY FUNDS There are certain principles and procedures that should be followed in establishing an adequate accounting system for extraclassroom activity funds. The following basic devices are essential to the proper management of such funds: Basic Principles • Two separate and independent sets of records of receipts and disbursements shall be maintained, one by the central treasurer and one by the student activity treasurer. • The authority to expend moneys shall be distinct and separate from the custody of these moneys. • At least two individuals shall take part in each act of disbursing money; at a minimum, the student activity treasurer and central treasurer. • The custodian of funds and the accounting officer or auditor shall both report to the board of education or its designated representative regularly and independently. • All accounts shall be audited annually, by the independent auditor. • Procedures shall be established which will insure a prompt and careful examination and check of each receipt and each payment. • The accounting system shall be such that it will yield the largest possible educational return to students without sacrificing the safety of funds or exposing students to undue responsibility or unnecessary routine. Procedures in Handling Funds Confusion and sometimes loss of funds can be traced more often to a lax pre-audit of receipts and recording of money taken in than to any other single cause. For this reason, every possible precaution should be taken to protect the individual concerned and the money collected. Consequently, the most important functions are the prompt checking, recording, and depositing of receipts. Not all of the possible protective measures can be described here, but a number of them are mentioned to show the type of procedures that should be incorporated in any accounting system. Extraclassroom activity funds are derived from a number of sources such as admissions, membership dues, sales and campaigns, and donations. The procedures use...
