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5 GBA (Governmental Accounting Standards Board, GASB) GASB

6 1 Budgetary Control Current and Capital Account General Capital Assets and General Long-Term Liabilities Account Groups Capital Assets Depreciation GASB Accrual Basis Cash Basis Interim Financial Reports Annual Financial Reports General Fund Financial Statements Government Wide Financial Statements Component Units Ms. Karen Hawkins (Montgomery County Finance Department) 1 2

7 Ms. Chong lee (Montgomery County Police Department) Mr. Neal Hutchko (National Association of State Auditors, Comptrollers and Treasurers) Mr. Clement Ruley (Baltimore City Finance Department Bureau of Accounting and Payroll Services) Mr. Michael Spitzer (New York City Comptroller's Office Bureau of Accountancy) 3

8 Comptroller Controller GAO (18 ) 16 3 GASB NASACT

9 5 GAAP Uniform Accounting Manual NASACT 50

10 ( ) 3 ( ) ( ) CAFR 47 CAFR

11 1. Maryland State Comptroller's Office ( ) General Accounting Division ( ) 2. Montgomery County Finance Department ( ) Controller Division (1) Accounts Payable Section (2) General Accounting Section (3) Payroll Section 3. Montgomery County Police Department Financial Management Section ( ) 4. Baltimore Finance Department ( ) Bureau of Accounting and Payroll Services( ) 5. New York City Comptroller's Office Bureau of Accountancy ( ) (1) Financial Reporting Division (2) Capital & Debt Division (3) Accounting Compliance Division 7

12 (4) Fiscal Services Division (5) Accounting Systems Division 6. New York City Police Department 5 (1) Financial Management Division ( ) (2) Deputy Commissioner of Management and Budget ( ) (3) Budgeting and Accounting Section( ) 爲 FASAB GASB AICPA GAAP GAAP 5 8

13 1 GAAP GAAP GASB AICPA FASB GFOA 1 级 GASB AICPA FASB GASB GASB 2 级 3 级 4 级 GASB AICPA (SOPs) 爲 GASB GASB AICPA (AcSEC) 爲 GASB GASB 爲 GFOA (GAAFR) GASB AICPA 爲 GAAFR FASB 爲 New York State Accounting And Reporting Manual 2006 GASB GASB AICPA GFOA FASB GAAP 9

14 1. (Government Finance Officers Association, GFOA) (GFOA 1985 ) (MAA) (Governmental Accounting, Auditing, and Financial Reporting, GAAFR) 1968 GAAFR MAA GAAFR Accrual Basis Modified Accrual Basis 6 (2006) GFOA GAAFR GASB GFOA GASB GASB 34 GFOA GAAFR GFOA (AICPA) (NCGA) GAAFR NCGA 1 GAAFR NCGA AICPA (GAAP) NCGA GAAP GFOA (FAF) (FASB) GASB 10

15 Mr. Clement Ruley Mr. Michael Spitzer GAAFR GASB2004 (Comprehensive Implementation Guide) GASB Mr. Clement Ruley GAAFR 2. (Governmental Accounting Standards Board, GASB) 1984 GASB GASB 1984 GASB 1 NCGA AICPA (NCGA) (AICPA) GAAP 1985 GASB GASB AICPA GASB GASB (Clean Opinions) GASB GASB 84,000 GASB (1) (2) (3) 34 11

16 Mr. Michael Spitzer GASB Comprehensive Implementation Guide 2005 GASB 3. National Association of State Auditors, Comptrollers and Treasurers, NASACT 1915 NASACT 7 Association of Government Accountants,AGA Mr. Neal Hutchko Hutchko GASB ,000 12

17 1/3 (Relational Standard Accounting and Reporting System, R*STARS) Advanced Purchasing and Inventory System (ADPICS) 2/ (Financial Management System, FMS) QuickBook FMS 11 FMS 1999 GASB 34 Spreadsheet FMS Mr. Michael Spitzer WEB 13

18 2. Financial Accounting Management Information System, FAMIS Journal Entries FAMIS (Advanced Purchasing and Inventory System, ADPICS ) FAMIS Ms. Karen Hawkins ADPICS FAMIS Integrated Financial System, IFS 1960~1970 COBAL 14

19 Exel 4. COBAL NASACT 2000 GBA (Electronic Funds Transfer EFT) Electronic Approval Path Electronic Invoice GBA Microsoft SQL Server 15

20 (Client/Server) (Lan/Intranet) 90 GBA Web SQL Server GBA 4 (1) a. ( ) b. c. (2) a. b. (3) a. b. 内 (4) a. 16

21 b. SQL Server GBA National Association of State Budget Officers BUDGET ANALYST TRAINING PROGRAM Multiple Budget Capital Budget Appropriation feeds into (1) Operating Budget 爲 Program 17

22 (2) Capital Budget 5~ General Obligation Bond Spending Cap (Entitlement) (Pay As You Go, PAYGO) 3% 5% Capping Level Encumbrance Accountuin System Spending Affordability Guidelines Aggregate Operating Budget Department or Agency Divisions 10% Capital Outlay 10 ( ) 20% ( ) 30% 18

23 (Character) (Period Benefited) (Current operating) (Capital outlay) (Debt Service) GASB GFOA GFOA 5,000 5, ,000 FMS Requisition Pre-encumber (2) Purchase Document FMS Contract Document FMS pre-encumber encumbrance

24 (3) Payment Voucher, (liquidate) (encumbrance) (Government-Wide) 5,000 ( ) (encumbrance Procurement Card (4) GASB encumbrance (5) Voucher 20

25 (6) FMS FMS (7) Paperless FMS FMS 2. 5,000 Approver Post Audit 5,000 (1) (Direct Purchase Request) (2) (3) (4) ( ) (5) ADPICS (Direct 21

26 Voucher) (6) (7) 1 5,000 Encumber Entries (1) (Direct Purchase Request) (2) ADPICS Encumber Entries (3) ADPICS (4) (5) ( ) (Direct Purchase Request Order) (6) ADPICS (7) (8) FAMIS 1 (9) GASB 34 22

27 1. $35,000 (1) Fixed Asset Intent (FI) FMS Payment Voucher (2) FMS Fixed Asset Acquisition (FA) Fixed Asset Betterment (FB) Capital Asset inventory (3) (FA) (FB) (FI) (4) 23

28 FMS Fixed Asset Disposition (FD) (5) FMS FMS FMS (6) FMS GASB GFOA 2. 5,000 ( ) ADPICS (1) (2) ADPICS (Purchase Requisition) (3) ADPICS 24

29 (4) (Purchase Order) (5) ( ) (6) ADPICS (7) ADPICS (8) 1 GASB (Governmental Fund) FMS 25

30 Pooled Cash or Central Treasury Cash In Custody Of State Treasurer Receipts In-Process Payments-In-Process In-Process Control Accounts Unbalanced In-Process Reconciliation Report (Montgomery County Police Department) ADPICS FAMIS 26

31 Equity in Pooled Cash Pooled Residual Pro Rata Contribution Equity Interest Equity in Pooled Cash Equity in Pooled Cash Combined Balance Sheet Cash Deficits Credit Cash Due to General Fund Due from Other Funds (Interim financial reporting) Earl R.Wilson & Kattelus

32 (Interim Balance Sheet) GAAP GASB 2 Brighton 28

33 9 2 Brighton $ 513,660 $2,707, ,333 2,599, ,000 50, ,000 4,400 3,300 1,100 3,284,396 3,986,000 2,859,436 1,126,564 $4,410,960 $ 581,450 51,520 10, ,000 1,343,770 $4,180, $1,191, ,675 1,228,385 2,951, ,675 78,900 3,067,190 $4,410,960 Wilson and Kattelus

34 Expenditure Summary GAAP Functional 10 ( ) (1) (Net Assets) A. ( ) B. (Effective interest method) 10 30

35 (Carrying amount) C. D. E. a. b. c. (2) A. B. C. D. / E. F. (Program revenues) (General revenues) G. H. I. J. (Special items) (Extraordinary items) GASB GASB 34 Microsoft Excel 11 31

36 Spreadsheet 2004 GAAFR Excel audit trail dual-track approach coding scheme NASACT Day Close

37 33 12 a b c 3 discrete presentation 12

38 3 A A A A A. a b c B. Wilson and Kattelus

39 叁

41 GBA GBA GBA 2. GBA

42 GASB

43 ( ) 39

44 40

45 Operative Entity 41

46 42

48 Martin and West Michael Granof ( ) 5.Wilson and Kattelus Baltimore City Financial Systems Procedures Manual 2004, Bureau Of Accounting Operations, Baltimore City 7.California State Accounting And Reporting System CALSTARS Procedures Manual 2006 Department Of Finance, California State 8.Martin, S.W., and E. West Today s Essentials of Governmental and Not-for-Profit Accounting & Reporting. Thomson South-Western 9.Maryland State Accounting Procedures Manual For The Use Of State Agencies 2006, Comptroller Of Maryland, General Accounting Division 10.Michael Granof Government and Not-For-Profit Accounting: Concepts and Prcatices 3Ed.John Wiley & Sons 11.Montggomery County Police Department Standard Operating Procedure 2004, Management & Budget Division,Financial Management Section, Montggomery County Police Department 12.Montgomery County Year-End Procedures Manual 2006, Department of Finance, Division of the Controller, Montgomery County 13.New York City Accounting Policies And Procedures 2000,Bureau Of Accountancy, Office Of The Comptroller, New York City 14.New York State Accounting And Reporting Manual 2006,Office Of The State 44

49 Comptroller,New York State 15.Oregon State Accounting Manual 2006, Department Of Administrative Services,State Controller's Division, Oregon State 16.SCTAF 2004, 2003, State Comptrollers: Technical Activities And Functions, National Association Of State Auditors, Comptrollers And Treasurers (Nasact) 17.Stephen J. Gauthier 2004.Governmental Accounting, Auditing, and Financial Reporting (GAAFR)-Using the GASB 34 Model, Government Finance Officers Association (GFOA),October Washington State Administrative & Accounting Manual 2006, Office of Financial Management, Washington State 19.Wilson E.R., and Kattelus. S. C Accounting For Governmental And Nonprofit Entities. The McGran-Hill companies. 45

50 Discussion Topics 1. How does General Fund achieve Budgetary Control for the purpose of keeping expenditures within the sufficient appropriation balances? (1)Flowcharts of the Budgetary Accounting for approval of expenditure accruals. Does Accounting Division record each expenditure approved by memorandums or accounting entries at the approval point to control budget? (2)Contents of the Encumbrance Accounting. Are Encumbrance transactions recorded while purchase orders filled or contracts signed, and reversed after the appropriations have been expended? 2.The regulations and limitations on the reallocations or transfers between the Operating Budgets and Capital Budgets. 3. Flowcharts of the accounting for acquisition, construction, maintenance and disposition of General Fund s Fixed Assets. How to ensure each asset is recorded in the General Capital Assets Account Groups? Discuss the processing for monitoring and reconciling the fund s fixed assets records with General Capital Assets and General Long-Term Liabilities Account Groups. 4.Flowcharts of the Depreciation approach. How to efficiently and effectively gather great amounts of data such as cost and accumulated depreciation of Capital Assets? 5.Discuss the latest trends and developments of the Accounting Basis for Estimating Tax Revenues. Is it cash basis, full accrual or modified accrual basis? 6.For preparing a General Fund s financial report, which Cash Control Accounts should be incorporated when a General Fund affiliated expensing organization unit s Cash Account has a credit balance caused by its expenditures amounts being over the revenue amounts? How to record an entry to offset the expensing 46

51 organization unit s Cash Account credit balance by a Cash Control Accounts debit balance to turn in the General Fund cash amount at the fiscal year end? 7.Please provide the Interim Financial Reports, and financial information such as expenditure summaries for General Fund affiliated Organization Units (like transportation department in a city). 8.How to prepare the General Fund Financial Statements (1)How to deliver and compile the accounting data of the government s Organization Units? (2)Discuss the Reclassifying process of the Budgetary Accounts and the Accounting Accounts. 9.How to prepare the Government Wide Financial Statements Flowcharts for converting the Fund Financial Statements of General Fund and other Special Funds. Is it by Working Papers or Accounts Recording approach? Please provide information about the major Adjustment items, Reconciliation entries, Reclassifying process, and Closing entries for converting the Fund Financial Statements of General Fund and other Special Funds. 10.What is the content of Component Unit? And how they operate Discuss the differences between the Component Units, Operational Organizations and Special Revenue Funds. 47

52 ( ) (Visiting ime) (Location) (Institutions Visited) (Heading for Washington, D.C.) 3 31 ( ) :50 Departs: CHINA AIRLINES, CI 0008 (Transferred at LOS ANGELES, LAX) :49 Arrives: UNITED AIRLINES, UA 0308 ( ) (BWI Int'l Airport) (Montgomery ( ) County) Montgomery County Finance Department Phone Controller Division Phone Ms. Karen Hawkins, Controller ( Contents Phone National (Washington, D.C.) Phone US Government Printing Office, GPO (Washington, DC ) (Baltimore City) ( Maryland State) ( ) (Washington, D.C.) Karen.hawkins@montgomerycountymd.gov (101 Monroe Street,Rockville, MD20852) Phone Police Department Management & Budget Division, Financial Management Section Ms. Chong Lee, Chief of Finance Chong.lee@montgomerycountymd.gov (2350 Research Blvd, Rockville,MD 20850) Association of State Auditors, Comptrollers and Treasurers Mr. Neal Hutchko, Policy Analyst (444 North Capitol Street, NW, Suite 234 Washington, DC 20001) Baltimore Finance Department (401 East Fayette Street, Ste 700, Baltimore, MD 21202) Bureau of Accounting and Payroll Services Mr. Clement Ruley, Deputy Chief (401 East Fayette Street, Room 5500 Baltimore, MD 21202) Phone ( Weekend ) 48

53 ( ) (Visiting ime) (Location) (Institutions Visited) ( ) (New York New York City Comptroller's Office City) Bureau of Accountancy Mr. Michael Spitzer, Assistant Comptroller, Chief, Bureau of Accountancy Phone (212) mspitze@comptroller.nyc.gov 1. Financial Reporting Division Ms. Maria Tavares, Chief, Financial Reporting Division Phone (212) mtavare@comptroller.nyc.gov 2. Capital & Debt Division Mr. Bruce Goodman, Chief, Capital & Debt Division Phone (212) bgoodma@comptroller.nyc.gov 3. Accounting Compliance Division Ms. Robert Balducci, CPA Chief, Accounting Compliance Division Phone (212) Fiscal Services Division Ms. Myron Bennett Chief, Fiscal Services Phone (212) mbennet@comptroller.nyc.gov 5. Accounting Systems Division (One Centre Street, Room 800, New York, NY Phone (212) ) Contents 4 14 ( ) CHINA AIRLINES, CI :45 Departs from JFK Int'l Airport (Stop at ANCHORAGE, ANC) :05 Arrives at TAIPEI (Back to Taipei) 49

54 Ms. Karen Hawkins ( ) Ms. Chong lee ( ) 3 (National Association of State Auditors, Comptrollers and Treasurers) Mr. Neal Hutchko ( ) 50

55 4 (Baltimore City Finance Department Bureau of Accounting and Payroll Services) Mr. Clement Ruley ( ) 5 (New York City Comptroller's Office Bureau of Accountancy) Mr. Michael Spitzer ( ) 51

56 52

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<4D6963726F736F667420576F7264202D20AC46A9B2B77CAD70B7C7AB68A4BDB3F8B2C431B8B92E646F63> 政府會計準則公報政府會計準則公報第一號政府會計及財務報導標準壹前言一本公報之目的, 係訂定政府會計及財務報導之標準二政府會計係為提供有用資訊, 以評估政府對公開報導施政績效財務遵循之責任及跨期間公平性, 其會計