Auditing chapter 7 evidence

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Auditing chapter 7 evidence

List of Titles Sec. Tuition, fees and refunds. Course reenrollment for student members of the armed forces called to active duty. Appropriations from general revenues of the state and, upon request by the board and with an annual review and approval by the Secretary of the Office of Policy and Management, the amount of the appropriations for fringe benefits and workers' compensation applicable to the community-technical colleges pursuant to subsection a of sectionshall be transferred from the Comptroller, and all tuition revenue received by the regional community-technical colleges in accordance with the provisions of subsection a of this section shall be deposited in said fund.

Income from student fees or related charges; the proceeds of auxiliary activities and business enterprises, gifts and donations; federal funds and grants for purposes other than research, and all receipts derived from the conduct by the colleges of their education extension programs and summer school sessions shall be credited to said fund but shall be allocated to the central office and institutional operating accounts which shall be established and maintained for the central office and each community-technical college.

If the Secretary of the Office of Policy and Management disapproves such transfer, the secretary may require the amount of the appropriation for operating expenses to be used for personal services and fringe benefits to be excluded from said fund.

(Selected File Types)

The State Treasurer shall review and approve the transfer prior to such request by the board of trustees. The board Auditing chapter 7 evidence establish an equitable policy for allocation of appropriations from general revenues of the state, fringe benefits transferred from the Comptroller and tuition revenue deposited in the Regional Community-Technical Colleges Operating Fund.

At the beginning of each quarter of the fiscal year, the board shall allocate and transfer, in accordance with said policy, moneys for expenditure in such institutional operating accounts, exclusive of amounts retained for central office operations and reasonable reserves for future distribution.

All costs of waiving or remitting tuition pursuant to subsection f of this section shall be charged to the Regional Community-Technical Colleges Operating Fund.

Repairs, alterations or additions to facilities supported by operating funds and costing one million dollars or more shall require the approval of the General Assembly, or when the General Assembly is not in session, of the Finance Advisory Committee.

Any balance of receipts above expenditures shall remain in said fund, except such sums as may be required for deposit into a debt service fund or the General Fund for further payment by the Treasurer of debt service on general obligation bonds of the state issued for purposes of community-technical colleges.

If any person who receives a tuition waiver in accordance with the provisions of this subsection also receives educational reimbursement from an employer, such waiver shall be reduced by the amount of such educational reimbursement. Veterans described in subdivision 2 of this subsection and members of the National Guard described in subdivision 5 of this subsection shall be given the same status as students not receiving tuition waivers in registering for courses at regional community-technical colleges.

If any such veteran certifies to said board that such veteran's application for such federal educational assistance has been denied or withdrawn, said board of trustees shall waive the payment of tuition in accordance with subsection d of this section.

Such portion shall be calculated by multiplying i the total amount of such federal educational assistance to be paid to a regional community-technical college on behalf of such veteran by ii an amount obtained by dividing I the actual tuition charged by such college to such veteran by II the sum of the actual tuition and fees charged by such college to such veteran.

B Said board of trustees shall waive the payment of tuition in excess of the veteran tuition benefit at any of the regional community-technical colleges for such veteran.

Such funds shall be used to provide tuition waivers, tuition remissions, grants for educational expenses and student employment for residents enrolled in regional community-technical colleges as full or part-time matriculated students in a degree-granting program, or enrolled in a precollege remedial program, who demonstrate substantial financial need.

Said board may also set aside from its anticipated tuition revenue an additional amount equal to one per cent of said tuition revenue for financial assistance for students who would not otherwise be eligible for financial assistance but who do have a financial need as determined by the college in accordance with this subsection.

In determining such financial need, the college shall exclude the value of equity in the principal residence of the student's parents or legal guardians, or in the student's principal residence if the student is not considered to be a dependent of his parents or legal guardians and shall assess the earnings of a dependent student at the rate of thirty percent.

The board of trustees shall request such an appropriation and said appropriation shall be based upon an estimate of tuition revenue loss using tuition rates in effect for the fiscal year in which such appropriation will apply. Such course reenrollment shall be offered to any qualifying student for a period not exceeding four years after the date of release from active duty without additional tuition, student fee or related charge, except if such student has been fully reimbursed for the tuition, fees and charges for the course that was not completed.

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Start studying Auditing - Chapter 7: Audit Evidence. Learn vocabulary, terms, and more with flashcards, games, and other study tools. Start studying Audit Chapter 7 - Evidence. Learn vocabulary, terms, and more with flashcards, games, and other study tools. The Purposes of Audit Documentation Audit documentation ("working papers") consists of the auditing procedures applied, evidence obtained, and conclusions reached in the engagement. The audit documentation is the auditor's evidence that the audit conforms to Generally Accepted Audit Standards, and is subject to review--by .

C as new Subpara. B and amended Subsec.State of Maine Rule Chapters for the Department of Health and Human Services. Chapters available for downloading are highlighted.

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CONSTITUENT UNITS

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Auditing chapter 7 evidence

c). Duties of board of trustees. (a) Subject to state-wide policy and guidelines established by the Board of Regents for Higher Education, said board of trustees shall administer the regional community-technical colleges and plan for the expansion and development of the institutions within its jurisdiction.

Auditing chapter 7 evidence

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