129 DISCRETELY PRESENTED COMPONENT UNITS Governmental Fund Indiana Development Finance Authority - The Indiana Development Finance Authority provides job - creating industrial development projects with access to capital markets where adequate financing is otherwise unavailable.
1 INDEPENDENT AUDITORS' REPORT March28, 2011 To the Members of Monroe County Airport Authority: We have audited the accompanying financial statements of the business-type activities of Monroe County Airport Authority (the Authority) , a discretely presented component unit of the County of Monroe ...
179 DISCRETELY PRESENTED COMPONENT UNITS Component units are entities which are legally separate from the county. Component units are included in the county reporting entity because of the significance of operational or financial relationships with the county.
... paragraph 456 states that "Because there is no requirement for a government-wide statement of cash flows, discretely presented component units are not required to present this statement either." Paragraph 456 also states that "users interested in cash flow information about a specific component unit ...
Discretely-presented Component Unit GL Codes Items shown in red italics are headers and are not to be used for coding. 10000 Current Assets 111 Cash on Hand 112 Cash in Bank 113 Cash with SBA 114 Cash with Fiscal Agents 121 Unreleased Cash in State Treasury 122 Released Cash in State Treasury ...
DISCRETELY PRESENTED COMPONENT UNIT - SCHOOL BOARD Governmental Funds: School - Accounts for the activities of primary and secondary education. Textbook - Accounts for the distribution of textbooks to students.
If the RMC meets the criteria to be treated as a component unit of the PHA, the next step is to determine whether the RMC should be reported as a blended component unit or as a discretely presented component unit .
Prepared by: Controller's Office WAYNE COUNTY AIRPORT AUTHORITY (A Discretely Presented Component Unit of the Charter County of Wayne, Michigan) Comprehensive Annual Financial Report Year Ended September 30, 2009
13 monroe county airport authority (a discretely presented component unit of the county of monroe, new york) notes to financial statements december 31, 2009and 2008 (000's omitted) 1.
LIVINGSTON COUNTY INDUSTRIAL DEVELOPMENT AGENCY (A Discretely Presented Component Unit of the County of Livingston, New York) Financial Statements as of