tailieunhanh - REPORT NO. 2011-089 FEBRUARY 2011 PALM BEACH STATE COLLEGE Financial Audit For the Fiscal Year Ended June 30, 2010_part1

Tham khảo tài liệu 'report no. 2011-089 february 2011 palm beach state college financial audit for the fiscal year ended june 30, 2010_part1', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | Report No. 2011-089 February 2011 PALM BEACH STATE COLLEGE Financial Audit For the Fiscal Year Ended June 30 2010 State of Florida Auditor General David w. Martin CPA This is trial version Board of Trustees and President Members of the Board of Trustees and President who served during the 2009-10 fiscal year are listed below Wendy S. Link Chair from 8-11-09 Vice Chair to 8-10-09 William Berger Vice Chair from 8-11-09 Kenneth B. Kirby Chair to 8-10-09 1 David H. Talley Carolyn L. Williams Dr. Dennis P. Gallon President Note 1 Continued to serve after term expiration on May 31 2010. The Auditor General conducts audits of governmental entities to provide the Legislature Florida s citizens public entity management and other stakeholders unbiased timely and relevant information for use in promoting government accountability and stewardship and improving government operations. The audit team leader was Stefanie Johnson CPA and the audit was supervised by Ida Marie Westbrook CPA. Please address inquiries regarding this report to James R. Stultz CPA Audit Manager by e-mail at jimstultz@. or by telephone at 850 922-2263. This report and other reports prepared by the Auditor General can be obtained on our Web site at audgen by telephone at 850 487-9175 or by mail at G74 Claude Pepper Building 111 West Madison Street Tallahassee Florida 32399-1450. This is trial version February 2011 Report No. 2011-089 PALM BEACH STATE COLLEGE TABLE of contents PAGE no. EXECUTIVE summary. i independent AUDITOR S report on financial statements. 1 MANAGEMENT S discussion and analysis. 3 BASIC financial statements Statement of Net Assets. 13 Statement of Revenues Expenses and Changes in Net Assets. 15 Statement of Cash Flows. 16 Notes to Financial Statements. 18 other required supplementary information Schedule of Funding Progress Other Postemployment Benefits Plan. 36 Notes to Required Supplementary Information. 37 independent