Fund Financial Statement definition

Fund Financial Statement has the meaning set forth in Section 5B.2(e).

Fund Financial Statement has the meaning ascribed to such term in Section 3.17(d).

Fund Financial Statement has the meaning set forth in Section 2.18(j).

Examples of Fund Financial Statement in a sentence

• For proprietary funds, current and non-current liabilities for compensated leave payable are recorded as expenses in both the Government-Wide Financial Statement and the Fund Financial Statement.

• Governmental Fund Financial Statement Governmental fund financial statements (i.e., Balance Sheet and Statement of Revenues, Expenditures and Changes in Fund Balances) are reported using the current financial resources measurement focus and the modified accrual basis of accounting.

• Governmental Fund Financial Statement: Governmental fund financial statements (i.e., balance sheet and statement of revenues, expenditures and changes in fund balances) are reported using the current financial resources measurement focus and the modified accrual basis of accounting.

• Governmental Fund Financial Statement Governmental fund financial statements (i.e., balance sheet and statement of revenues, expenditures and changes in fund balances) are reported using the current financial resources measurement focus and the modified accrual basis of accounting.

• The Fund Financial Statement allows the demonstration of sources and uses and/or budgeting compliance associated therewith.

• Unrestricted net assets – All other net assets that do not meet the definition of “restricted” or “invested in capital assets, net of related debt.” Fund Financial Statement Beginning with fiscal year 2011, the school district implemented GASB Statement 54, Fund Balance Reporting in Governmental Fund Types Definitions.

• For proprietary funds, current and non- current liabilities for compensated leave payable are recorded as expenses in both the Government-Wide Financial Statement and the Fund Financial Statement.

• To the knowledge of the Companies, the Enhanced Fund Financial Statements reflect and disclose all material changes in accounting principles and practices adopted by each of the Enhanced Funds during the periods covered by each Enhanced Fund Financial Statement.

• The Fund Financial Statement allows the demonstration of sources and uses and/or budgeting compliance associated therewith.Traditional users of governmental financial statements will find the Fund Financial Statements presentation more familiar.

• Unrestricted net positions – All other assets that do not meet the definition of “restricted” or “net investment in capital assets.” Fund Financial Statement Beginning with fiscal year 2011, the City implemented GASB Statement 54, Fund Balance Reporting in Governmental Fund Types Definitions.

More Definitions of Fund Financial Statement

Fund Financial Statement means, with respect to each KA Fund, the (i) audited balance sheet and the related statements of income and changes in members’ capital and cash flows of such KA Fund for the fiscal years commencing on or after January 1, 2012 and ending on or prior to December 31, 2014, together with all notes and schedules thereto and an unqualified opinion thereon from the applicable independent certified public accountant and (ii) interim unaudited financial statements and performance reports for such KA Fund for each period after December 31, 2014 (if prepared). “Fund Reports” all prospectuses, statements of additional information, registration statements, proxy statements, financial statements and any Public Fund SEC Documents.