Auditor's Report

1972 ◽  
Vol 65 (8) ◽  
pp. 763-764
Keyword(s):  
Balance Sheet ◽  
National Council ◽  
General Fund ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of 31 May, 1972, the related Statements of General Fund Revenues and Expenses, and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

National Council of Teachers of Mathematics: Auditor's Report

1972 ◽  
Vol 19 (8) ◽  
pp. 677-678
Author(s):  
Raymond H. McGivern
Keyword(s):  
Balance Sheet ◽  
National Council ◽  
General Fund ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of 31 May, 1972, the related Statements of General Fund Revenues and Expenses, and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accountitig records and such other auditing procedures as we considered necessary in the circumstances.

National Council of Teachers of Mathematics: Auditor's Report

1974 ◽  
Vol 21 (1) ◽  
pp. 80-81
Author(s):  
Raymond H. McGivern
Keyword(s):  
Balance Sheet ◽  
National Council ◽  
General Fund ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of 31 May 1973, the related Statements of General Fund Revenues and Expenses and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

Auditor's report

1972 ◽  
Vol 19 (1) ◽  
pp. 77-79
Author(s):  
Raymond H. McGivern
Keyword(s):  
Balance Sheet ◽  
National Council ◽  
General Fund ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of May 31, 1971, the related Statements of General Fund Revenues and Expenses and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

Auditor's Report

1974 ◽  
Vol 21 (8) ◽  
pp. 721-722
Keyword(s):  
Balance Sheet ◽  
National Council ◽  
General Fund ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of 31 May 1974, the related Statements of General Fund Revenues and Expenses, and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

Your Council at Work: Auditor's Report

1975 ◽  
Vol 22 (8) ◽  
pp. 663-664
Author(s):  
Raymond H. McGivern
Keyword(s):  
Balance Sheet ◽  
National Council ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of 31 May 1975, and the rela ted Statements of Revenues, Expenses, and Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

Auditor's Report

1978 ◽  
Vol 25 (8) ◽  
pp. 55
Author(s):  
Raymond H. McGivern
Keyword(s):  
Balance Sheet ◽  
Fiscal Year ◽  
National Council ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of The National Council of Teachers of Mathematics as of 31 May 1977 and the related Statements of Revenues and Expenses and Statement of Changes in the Fund Balances prepared for the fiscal year then ended. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

Your Council at Work: Auditor's report

1977 ◽  
Vol 24 (1) ◽  
pp. 89-90
Author(s):  
Raymond H. McGivern
Keyword(s):  
Balance Sheet ◽  
Fiscal Year ◽  
National Council ◽  
Accounting System ◽  
Fund Balances ◽  
Accrual Basis ◽  
Made In

We have examined the accompanying Balance Sheet of Funds of The National Council of Teachers of Mathematics as of 31 May 1976 and the related Statements of Revenues, Expenses, and Fund Balances prepared for the fiscal year then ended. The Council, with Board approval and on a progressive basis, commenced the conversion of its accounting system from the cash to the accrual basis effective for the fiscal year ended 31 May 1976. Accordingly, except for the recognition of Memberships, Subscriptions, and Accrued Annual Leave, which are planned for accrual basis recognition in the fiscal year commencing 1 June 1977, the statements examined and submitted were prepared on this basis. Our examination was made in accordance with

National council Of teachers of mathematics: Auditor's Report

1981 ◽  
Vol 28 (8) ◽  
pp. 49a-50
Keyword(s):  
National Council ◽  
Financial Position ◽  
Auditing Standards ◽  
Fund Balances ◽  
Made In

We have examined the Statement of Financial Position of the National Council of Teachers of Mathematics as of 31 May 1980, and the related Statements of Operations and Fund Balances, and Changes in Financial Position for the year then ended. Our examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

Balanced Budget Requirements Revisited

2021 ◽  
Vol 49 (5) ◽  
pp. 635-672
Author(s):  
Sharon N. Kioko ◽  
Michelle L. Lofton
Keyword(s):  
Empirical Analysis ◽  
Financial Statements ◽  
General Fund ◽  
Fund Balance ◽  
Fund Balances ◽  
Balanced Budget ◽  
Using Data ◽  
Balanced Budget Requirements

We test the effect of balanced budget requirements (BBRs) on budget outcomes using data published in audited financial statements. With a focus on the General Fund, we find states frequently reported deficits in their adopted budgets and relied on sizeable and favorable expenditure variances to close budget gaps before the end of the budget period. Empirical analysis shows that technical or strict BBRs procedures did not increase the likelihood that a state would report a balanced budget. We corroborate our findings using fund balance data. If technical or strict BBRs are effective, states would report higher fund balances, all else equal. Results show that states that adopted political BBRs reported lower fund balances. More importantly, the adoption of strict or technical BBRs did not lead to higher fund balances.

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