Supporting records definition

Supporting records means information not reflected in the client’s books and records that are otherwise not available to the client with the result that the client’s financial information is incomplete. For example, supporting records include adjusting, closing, combining, or consolidating journal entries (including computations supporting such entries) that are produced by the licensee during an engagement (for example, an audit).
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Supporting records means information not reflected in the client's books and records that are otherwise not available to the client with the result that the client's financial information is incomplete.
Sample 1

Examples of Supporting records in a sentence

  • Supporting records must be in sufficient detail to show the exact amount and nature of expenditures.

  • Supporting records of Award expenditures must be in sufficient detail to clearly indicate the nature of expenditures.

  • Supporting records and the agreed upon accounting system shall be sufficiently detailed to permit the calculation and payment of Lakes' compensation hereunder and to permit the performance of any fee or contribution computations required under IGRA, a Tribal-State Compact and other applicable laws or regulations.

  • Supporting records shall be maintained so as to show the amount of interest accrued on each obliga- tion.

  • Supporting records or transcripts verifying post-graduate units of study that are to apply to such a reclassification must be filed with the Human Resources Department no later than September 30th of the ensuing school year, for courses completed by September 30th of the school year.

  • Evidence that the TAM plan was shared with the State and/or MPO that provides funding• Correspondence, email, or other documentation that demonstrates the TAM plan and related information has been sent to the state or MPOf. Supporting records or documents of the recipient’s TAM plan• Include performance targets, investment strategies/plans, and/or annual condition assessment reportg.

  • Supporting records of award expenditures must be in sufficient detail to clearly indicate the nature of expenditures.

  • Supporting records shall be maintained so as to show the amount of interest accrued on each ob- ligation.

  • Supporting records or transcripts verifying units of study that are to apply toward such a reclassification shall be submitted to the district by September 10 of the ensuing year.

  • These are being addressed and do not impact directly on compliance with the Code so no formal recommendation has been made.- Supporting records such as risk registers and the breaches control sheet had not always been completed accurately or fully.

Related to Supporting records

  • Accounting Records means the general ledger and subsidiary ledgers and supporting schedules which support the general ledger balances.

  • Supporting information means the experience and judgment of the filer and the experience or data of other insurers or organizations relied on by the filer, the interpretation of any statistical data relied on by the filer, description or methods used in making the rates and any other similar information required to be filed by the commissioner.

  • Servicing Records shall have the meaning provided in Section 11.14(b) hereof.

  • Transferred Books and Records has the meaning set forth in Section 1.1(f).

  • Excluded Books and Records has the meaning set forth in Section 2.2(a).

  • Supporting Documents means all documents and information reasonably requested by the Bank in connection with the opening and operation of any Account, the execution of any Transaction and the provision of any Related Service, including:

  • Business Records means, in respect of any Person, all data and Records relating to such Person, including client and customer lists and Records, referral sources, research and development reports and Records, cost information, sales and pricing data, customer prospect lists, customer and vendor data, production reports and Records, service and warranty Records, equipment logs, operating guides and manuals, financial and accounting Records, personnel Records (subject to Applicable Law), creative materials, advertising materials, promotional materials, studies, reports, correspondence and other similar documents and records.

  • Books and Records means all books, records, board minutes, contracts, licenses, insurance policies, environmental audits, business plans, files, computer files, computer discs and other data and software storage and media devices, accounting books and records, financial statements (actual and pro forma), filings with Governmental Authorities and any and all records and instruments relating to the Collateral or otherwise necessary or helpful in the collection thereof or the realization thereupon.

  • Records means any written or recorded information, regardless of physical form or characteristics, which is produced or acquired by the Party in the performance of this agreement. Records produced or acquired in a machine readable electronic format shall be maintained in that format. The records described shall be made available at reasonable times during the period of the Agreement and for three years thereafter or for any period required by law for inspection by any authorized representatives of the State or Federal Government. If any litigation, claim, or audit is started before the expiration of the three-year period, the records shall be retained until all litigation, claims or audit findings involving the records have been resolved.

  • Account Records is defined in Section 1(a)(i) of the Administration Agreement.

  • Supporting Obligations means supporting obligations (as such term is defined in the Code), and includes letters of credit and guaranties issued in support of Accounts, Chattel Paper, documents, General Intangibles, instruments or Investment Property.

  • Vital records means certificates or reports of birth, death, fetal death, marriage, dissolution, annulment, and related data.

  • Computer Records means the computer records generated by the Servicer that provide information relating to the Loans and that were used by the Originator in selecting the Loans conveyed to the Trust Depositor pursuant to Section 2.01 (and any Substitute Loans conveyed to the Trust Depositor pursuant to Section 2.04).

  • Client Records has the meaning set forth in Section 3.14.

  • Supporting Documentation means the documents listed in Schedule A of this Certificate which forms part of this

  • Data means recorded information, regardless of form, the media on which it is recorded, or the method of recording.

  • Supporting Obligation means a letter-of-credit right or secondary obligation that supports the payment or performance of an account, chattel paper, a document, a general intangible, an instrument, or investment property.

  • Pupil Records Means both of the following: (1) Any information that directly relates to a pupil that is maintained by LEA and (2) any information acquired directly from the pupil through the use of instructional software or applications assigned to the pupil by a teacher or other local educational LEA employee.

  • Files and Records means all files and records of Seller relating to the Business, whether in hard copy or magnetic or other format including customer and supplier lists and records; equipment maintenance records; equipment warranty information; plant plans, specifications and drawings; sales and advertising material; computer software; technical and research analyses; engineering, sales, marketing and other studies, data and plans; bid information; quality assurance records; and records relating to those employees of Seller who may become employed by Purchaser following the Closing.

  • Collateral Records means books, records, ledger cards, files, correspondence, customer lists, blueprints, technical specifications, manuals, computer software, computer printouts, tapes, disks and related data processing software and similar items that at any time evidence or contain information relating to any of the Collateral or are otherwise necessary or helpful in the collection thereof or realization thereupon.

  • Monthly Records means all records and data maintained by the Servicer with respect to the Receivables, including the following with respect to each Receivable: the account number; the originating Dealer; Obligor name; Obligor address; Obligor home phone number; Obligor business phone number; original Principal Balance; original term; Annual Percentage Rate; current Principal Balance; current remaining term; origination date; first payment date; final scheduled payment date; next payment due date; date of most recent payment; new/used classification; collateral description; days currently delinquent; number of contract extensions (months) to date; amount of Scheduled Receivables Payment; and past due late charges.

  • Valuable papers and records means inscribed, printed or written:

  • Student Records Means both of the following: (1) Any information that directly relates to a student that is maintained by LEA and (2) any information acquired directly from the student through the use of instructional software or applications assigned to the student by a teacher or other LEA employee. For the purposes of this Agreement, Student Records shall be the same as Educational Records, and Covered Information, all of which are deemed Student Data for the purposes of this Agreement. Service Agreement: Refers to the Contract or Purchase Order to which this DPA supplements and modifies.

  • Collection Records means all manually prepared or computer generated records relating to collection efforts or payment histories with respect to the Receivables.

  • Excluded Records means any and all:

  • Manuals means the Technical and Implementation Manual, the Operations and Maintenance Manual and other manuals which the Operators establish pursuant to the Access Agreement.