tailieunhanh - FINANCIAL AUDIT First Audit of the Library of Congress Discloses Significant Problems _part5

Tài sản Kinh phí với Bộ Tài chính Mỹ (lưu ý 3) Tài khoản phải thu, Loan (lưu ý 4) Net thường trực Bộ Tài chính Mỹ (đầu tư lưu ý (lưu ý 6) Hàng tồn kho (lưu ý 7) bổ trong tương lai (lưu ý 8) Thư viện Bộ sưu tập (lưu ý 9) bất động sản và thiết bị, Net Chi phí khấu hao luỹ kế (lưu ý 10) Tài sản khác | Appendix m Consolidated Statement of Financial Position of the Library of Congress for the Fiscal Year Ending September 30 1988 Consolidated Statement of Financial Position September 30 1988 dollars in thousands Assets Funds with . Treasury note 3 132 499 Accounts Receivable Net note 4 35 113 Permanent Loan to . Treasury note 5 5 048 Investments note 6 326 251 Inventories note 7 1 900 Future Appropriations note 8 9 878 Library Collection note 9 Property and Equipment Net of Accumulated Depreciation note 10 72 577 Other Assets 135 Total Assets 583 401 Liabilities and Equity Liabilities Accounts Payable note 12 25 283 Amounts Due to Treasury note 13 1 449 Accrued Payroll and Benefits note 1 11 865 Accrued Annual Leave 10 017 Advances From others note 14 46 499 Obligations Under Capital Leases note 11 9 855 Amounts Due Copyright Owners note 6 321 555 Total liabilities 426 523 Equity of the . Government Invested Capital note 15 63 756 Unexpended Appropriations note 16 73 314 Cumulative Results of Operations note 17 574 Fund Balances 20 382 Total equity of the . Government 156 878 Total Liabilities and Equity 583 401 The accompanying notes are an integral part of this financial statement. This is trial version -- -- Appendix IU Consolidated statement of Financial Position of the Library of Congress for the Fiscal Year Ending September 30 1888 Note to the Consolidated statement of Financial Position Note 1 Significant Accounting Policies A. Accounting Entity and Basis of Consolidation The Library of Congress is an agency in the legislative branch of the federal government. It was founded in 1800 primarily to provide information and policy analyses to the members and committees of the Congress since then the Library has been assigned other major missions such as administering the . copyright laws and a national program to provide reading material for blind and physically handicapped residents of the . and its territories and for . .