Financial Year in Review

Book Id: WPLBN0000078878
Format Type: PDF eBook
File Size: 0.7 MB
Reproduction Date: 2008

Title:	Financial Year in Review
Author:
Volume:
Language:	English
Subject:	Government publications, Legislation., Government Printing Office (U.S.)
Collections:	Government Library Collection
Historic Publication Date:
Publisher:	Government Printing Office


Citation APA MLA Chicago Financial Year in Review. (n.d.). Financial Year in Review. Retrieved from http://self.gutenberg.org/

Excerpt
Excerpt: Management’s Discussion and Analysis...20 // GPO’s Mission...21 // Operations...21 // Fiscal Year 2002 Financial Results..23 // Performance Measures...24 // Operating Performance Measures...24 // Financial Performance Measures...25 // Possible Future Effects of Existing Events and Conditions...26 // Fiscal Year 2003 Projections...26 // Independent Auditors’ Report...28 // Consolidated Financial Statements...36 // Consolidated Balance Sheets...37 // Consolidated Statements of Revenues and Expenses...38 // Consolidated Statements of Cash Flows...39 // Notes to Consolidated Financial Statements...40 // Summary of Significant Accounting Policies...41 // Fund Balance with the U.S. Treasury...45 // Accounts Receivable...46 // Inventories...47 // Property, Plant, and Equipment...47 // Accounts Payable and Accrued Expense...48 // Deferred Revenues...48 // Workers’ Compensation Liability...49 // Commitments...50...

Table of Contents
T A B L E O F C O N T E N T S I. Management’s Discussion and Analysis . . . . . . . . . . . . . . . . . . . . . . . . . 20 GPO’s Mission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Fiscal Year 2002 Financial Results . . . . . . . . . . . . . . . . . . . . . . . . . 23 Performance Measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 Operating Performance Measures . . . . . . . . . . . . . . . . . . . . . . . 24 Financial Performance Measures . . . . . . . . . . . . . . . . . . . . . . . . 25 Possible Future Effects of Existing Events and Conditions . . . . . . . . . . . . . . 26 Fiscal Year 2003 Projections . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 II. Independent Auditors’ Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 III. Consolidated Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 Consolidated Balance Sheets . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 Consolidated Statements of Revenues and Expenses . . . . . . . . . . . . . . . . . 38 Consolidated Statements of Cash Flows. . . . . . . . . . . . . . . . . . . . . . . 39 Notes to Consolidated Financial Statements . . . . . . . . . . . . . . . . . . . . 40 1. Summary of Significant Accounting Policies . . . . . . . . . . . . . . . . . . 41 2. Fund Balance with the U.S. Treasury . . . . . . . . . . . . . . . . . . . . . . 45 3. Accounts Receivable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 4. Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 5. Property, Plant, and Equipment. . . . . . . . . . . . . . . . . . . . . . . . . 47 6. Accounts Payable and Accrued Expense . . . . . . . . . . . . . . . . . . . . 48 7. Deferred Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 8. Workers’ Compensation Liability . . . . . . . . . . . . . . . . . . . . . . . 49 9. Commitments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 10. Contingencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 11. Net Position. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 12. Appropriated Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 13. Employee Benefit Plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 14. Concentration of Credit Risk . . . . . . . . . . . . . . . . . . . . . . . . . 55 15. Major Customers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 16. Impairment Loss, Write-down of Software Development Project . . . . . . . . 55 IV. Consolidating and Supplemental Schedules . . . . . . . . . . . . . . . . . . . . . . . 56 Consolidating Balance Sheet by Fund Type . . . . . . . . . . . . . . . . . . . . . 57 Consolidating Schedule of Revenues and Expenses by Fund Type . . . . . . . . . . 59 Consolidating Schedule of Cash Flows by Fund Type . . . . . . . . . . . . . . . . 60 Supplemental Schedule of Appropriated Funds . . . . . . . . . . . . . . . . . . . 61 Supplemental Schedule of Balance Sheets for Revolving Fund . . . . . . . . . . . . 62 Consolidating Schedule of Income (Loss) before Other Operating Expenses by Major Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 Supplemental Schedule of Income (Loss) before Other Operating Expenses for Printing and Binding Operations . . . . . . . . . . . . . . . . . . . . . . 68 Supplemental Schedule of Income (Loss) before Other Operating Expenses for Information Dissemination . . . . . . . . . . . . . . . . . . . . . . . . . 70 V. Management’s Assertion about the Effectiveness of Internal Controls . . . . . . . . . . 72