Bibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011
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Bibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011
WEST VIRGINIA UNIVERSITY AT PARKERSBURGFinancial Statements as of andfor the Years Ended June 30. 2019 and 2018 and Independent Auditors' ReportsWEST Bibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011 VIRGINIA UNIVERSITY AT PARKERSBURGTABLE OF CONTENTSPageINDEPENDENT AUDITORS' REPORT44928MANAGEMENT’S DISCUSSION AND ANALYSIS (RSI) (UNAUDITED)45001FINANCIAL STATEMENTS FOR YEARS ENDED JUNE 30. 2019 AND 201S:Statements of Net Position17-18Component Unit - wvu at Parkersburg Foundation. Inc. - Statem Bibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011ents of Financial Position19Statements of Revenues. Expenses and Changes in Net Position20Component Unit - wvu at Parkersburg Foundation. Inc. - StateBibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011
ments of Activities21-22Statements of Cash Flows23-24Notes to Financial Statements25-73REQUIRED SUPPLEMENTARY INFORMATION (RSI)74-75INDEPENDENT AUDITOWEST VIRGINIA UNIVERSITY AT PARKERSBURGFinancial Statements as of andfor the Years Ended June 30. 2019 and 2018 and Independent Auditors' ReportsWEST Bibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011 ACCORDANCE WITH GOVERNMENT A UDITING STANDARDSChftonLarsonAI'en LLPCLAconnectconiINDEPENDENT AUDITORS’ REPORTBoard of GovernorsWest Virginia University at ParkersburgParkersburg, West VirginiaReport on the Financial StatementsWe have audited the accompanying financial statements of the business-typ Bibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011e activities and the discretely presented component unit of West Virginia University at Parkersburg, a component unit of the West Virginia Higher EducBibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011
ation Policy Commission as of and for the year ended June 30, 2019 and 2018, and the related statements of revenue, expenses, and changes in net positWEST VIRGINIA UNIVERSITY AT PARKERSBURGFinancial Statements as of andfor the Years Ended June 30. 2019 and 2018 and Independent Auditors' ReportsWEST Bibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011ial statements as listed in the table of contents.Management's Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America: thi Bibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011s includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements tBibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011
hat are free from material misstatement, whether due to fraud or error.Auditors' ResponsibilityOur responsibility is to express opinions on these finaWEST VIRGINIA UNIVERSITY AT PARKERSBURGFinancial Statements as of andfor the Years Ended June 30. 2019 and 2018 and Independent Auditors' ReportsWEST Bibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011presents 100% of the total assets and total revenues of the discretely component unit of West Virginia University at Parkersburg. Those statements were audited by other auditors whose report has been furnished to us. and our opinion, insofar as it relates to the amounts included for the West Virgini Bibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011a University at Parkersburg. Foundation. Inc., is based solely on the report of the other auditors. We conducted our audit in accordance with auditingBibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011
standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing StandaWEST VIRGINIA UNIVERSITY AT PARKERSBURGFinancial Statements as of andfor the Years Ended June 30. 2019 and 2018 and Independent Auditors' ReportsWEST Bibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011 assurance about whether the financial statements are free from material misstatement. The financial statements of the West Virginia University at Parkersburg Foundation. Inc. were not audited in accordance with Government Auditing Standards.An audit involves performing procedures to obtain audit ev Bibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011idence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessmeBibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011
nt Of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor conWEST VIRGINIA UNIVERSITY AT PARKERSBURGFinancial Statements as of andfor the Years Ended June 30. 2019 and 2018 and Independent Auditors' ReportsWEST Bibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011t are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of signifi Bibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011cant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.@ Nexiarnternatwai-1Board ofBibliografie carti ingineria sistemelor calculatoare si tehnologia informatiei 2011
GovernorsWEST VIRGINIA UNIVERSITY AT PARKERSBURGFinancial Statements as of andfor the Years Ended June 30. 2019 and 2018 and Independent Auditors' ReportsWEST WEST VIRGINIA UNIVERSITY AT PARKERSBURGFinancial Statements as of andfor the Years Ended June 30. 2019 and 2018 and Independent Auditors' ReportsWESTGọi ngay
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