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).
View Source
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.
View Source

Examples of Supporting records in a sentence

  • 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 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.

  • 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.

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

  • Supporting records shall include correspondence between Seller and its insurer(s) for the Facility equipment pertaining to Seller’s maintenance practices and Seller’s procedures and scheduling (including deferral) of maintenance at the Facility.

  • Supporting records and accounts for F&B Gross Revenue shall be maintained separately so that a clear and segregated audit trail exists (“F&B Supporting Records”).

  • Supporting records or transcripts verifying post-graduate units of study that are to apply toward reclassification must be filed with the Superintendent/Governing Board as soon as it becomes as available or no later than September 1.

  • Supporting records or transcripts verifying units of study that are to be applied toward such a reclassification must be filed with the District Office no later than October 15th of the ensuing year.

  • Supporting records or transcripts verifying post-graduate units of study that are to apply toward such a reclassification must be filed with the District Administrator no later than October 1 of the ensuing year.

  • Supporting records maintained by the Provider shall reflect all direct and indirect costs of any nature expended in the performance of this Contract and all income from any source.

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 advisory organizations relied upon by the filer, the interpretation of any other data relied upon by the filer, descriptions of methods used in making the rates, and any other information required by the commissioner to be filed.

  • Servicing Records means all documents, books, records and other information (including, without limitation, computer programs, tapes, disks, data processing software and related property rights) prepared and maintained by the Servicer with respect to the Transferred Loans and the related Obligors.

  • Transferred Books and Records means, in respect of a Seller, all books, ledgers, files, reports, plans, records, manuals and other materials (in any form or medium) to the extent of, or maintained predominantly for, that Seller’s Contributed Business by that Seller’s Group (excluding its Target Group Companies) (other than emails), but excluding:

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