![]() Cash payments to other suppliers of goods or services.Cash payments to employees for services.Cash receipts from interfund services provided.Governments should, at a minimum, report separately these classes of operating cash receipts and payments: In addition, the operating activities category is used for any cash inflow or outflow that cannot properly be classified in one of the other three categories. Cash flows from operations include all cash related to transactions and events reported as components of operating income in the statement of revenues, expenses, and changes in fund net position. Cash Flows from Capital and Related Financing ActivitiesĤ.5.40 In reporting cash flows from operating activities, governments should report major classes of gross cash receipts and gross cash payments and their sum – the net cash flow from operating activities.Cash Flows from Noncapital Financing Activities.In using the direct method, a reconciliation of operating cash flows to operating income is required.Ĥ.5.20 GAAP requires cash flow activity from blended component units to be presented on the statement of cash flows however, the statement should not contain cash flow activity from discretely presented component units.Ĥ.5.30 The statement of cash flows reports the flow of cash in four activities: The only acceptable method of presentation is the direct method. Open Required Supplementary Information (RSI) sub menuĤ.5.10 The government must present a statement of cash flows for proprietary funds. Note X – Violation of Finance-Related Legal and Contractual Provisions.Note X – Unique and Unusual Transactions.Note X − Third Party Contractual Agreements.Note X – Service Concession Arrangements.Note X – Risk Pools – Risk Financing Limits.Note X – Risk Pools – Members’ Supplemental Assessments and Credits.Note X – Risk Pools – Excess Insurance Contracts/Reinsurance.Note X – Risk Management (for participating member of pool).Note X – Restricted Component of Net Position.Note X – Reconciliation of Government-Wide and Fund Financial Statements.Note X – Receivable and Payable Balances.Note X – Pollution Remediation Obligations.Note X – Pledges and Sales of Future Revenues.Note X – Pensions – State Sponsored (DRS) Plans.Note X – Pensions - Defined Benefit Plans - Qualifying Trust.Note X – Pensions - Defined Benefit Plans – No Qualifying Trust.Note X – Pension and/or OPEB Plans - Nongovernmental Plans.Note X – Pension and/or OPEB Plans - Defined Contribution.Note X – Paid Family Medical Leave Act Self-Insurance. ![]()
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