Fiduciary Funds - The University of Tennessee at Martin - http 信托基金-田纳西大学马丁- HTTP.pptVIP

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2018-06-24 发布于四川
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Fiduciary Funds - The University of Tennessee at Martin - http 信托基金-田纳西大学马丁- HTTP.ppt

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Fiduciary Funds - The University of Tennessee at Martin - http 信托基金-田纳西大学马丁- HTTP

Fiduciary Funds Used to account for funds held by Govt entity as a Trustee or Agent Uses Accrual basis of accounting and Economic Resources measurement focus (2 Exceptions) Only Fund Statements are prepared by Fund Type Statement of Net Assets Statement of Changes in Fiduciary Net Assets Combining Statements Categories of Fiduciary Funds Agency: Assets held temporarily Private-Purpose Trust: P and I held for benefit of individuals, organizations, or other governments (External) Very similar to Permanent Funds, except may be expendable or non-expendable Investment Trust Fund: Multi-government investment pool Pension Trust Fund: Govt is the sponsor of post-employment benefit plan Agency Funds Nature of Fund Assets held for one or more intergovernmental agencies on a temporary basis Collect and disburse funds to other govt entities usually charging fees (1-3%) for efforts Accounting Peculiarities No Revenue, expenses or Net Assets (Exception Number 1 to accrual and economic resources) Not a part of Government-wide financial reporting Combining Statements reported in CAFR (p 183) Private-Purpose Trust Funds General Set up by trust agreements as expendable or non-expendable; (Permanent funds are NE) P and I benefit individuals, external governments, or private organizations (City or County Industrial Development Corporation) Accounting and Reporting Investments at FMV (GASB #31) Investment Trust Funds General Government is the Sponsor of multi-government investment pool (State of Tennessee Investment Pool) Counties might have a similar pool Internal Pools (Within the reporting govt entity:General Fund; Enterprise; Private-Purpose External Pools (Multi-government reporting) Internal portion to various funds and external portion to various governments represented Investments carried at FMV Pension Trust Funds Types of Plans Single Employer Multi-Employer Agency: Each contributor-employer has a separate account and is responsible for keeping own contributions up-