994 resultados para federal tax code Section 280E pf


Relevância:

100.00% 100.00%

Publicador:

Resumo:

In accordance with Iowa Code Section 8A.502(8) we are pleased to submit the Comprehensive Annual Financial Report (CAFR) for the State of Iowa for the fiscal year ended June 30, 2006. As required by State statute, this report has been prepared in accordance with U.S. generally accepted accounting principles (GAAP) for governments as promulgated by the Governmental Accounting Standards Board (GASB). The report is presented in three sections as follows: • The Introductory Section includes this transmittal letter, the Government Finance Officers Association (GFOA) Certificate of Achievement for the fiscal year 2005 CAFR, an organizational chart of State government, and a list of principal State officials. • The Financial Section contains the independent auditor’s report on the Basic Financial Statements, Management’s Discussion and Analysis (MD&A), the Basic Financial Statements, and Notes to the Financial Statements. The Financial Section also contains Required Supplementary Information (RSI), other than the MD&A, and supplementary information in the form of combining financial statements and schedules. • The Statistical Section includes financial trend information, revenue capacity information, debt capacity information, demographic and economic information, and operating information. The Department of Administrative Services is responsible for both the accuracy of the presented data, and the completeness and fairness of the presentation. We believe the information presented is accurate in all material respects and the necessary disclosures have been made which enable the reader to obtain an understanding of the State’s financial activity.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

In accordance with Iowa Code Section 8A.502(8) we are pleased to submit the Comprehensive Annual Financial Report (CAFR) for the State of Iowa for the fiscal year ended June 30, 2005. The report is presented in three sections as follows: • The Introductory Section includes this transmittal letter, the Government Finance Officers Association (GFOA) Certificate of Achievement for the fiscal year 2004 CAFR, an organizational chart of State government, and a list of principal State officials. • The Financial Section contains the independent auditor’s report on the Basic Financial Statements, Management’s Discussion and Analysis (MD&A), the Basic Financial Statements, and Notes to the Financial Statements. The Financial Section also contains Required Supplementary Information (RSI), other than the MD&A, and supplementary information in the form of combining financial statements and schedules. This letter is intended to be read in conjunction with the MD&A. • The Statistical Section highlights selected financial and demographic information, generally presented on a multi-year basis. The Department of Administrative Services is responsible for both the accuracy of the presented data, and the completeness and fairness of the presentation. We believe the information presented is accurate in all material respects and the necessary disclosures have been made which enable the reader to obtain an understanding of the State’s financial activity. This report has been prepared in accordance with U.S. generally accepted accounting principles (GAAP) for governments as promulgated by the Governmental Accounting Standards Board (GASB). As a part of the statewide accounting system upgrade during fiscal year 2005, the implementation team performed a comprehensive review of the adequacy of internal controls and budgetary controls of the system. The team determined that internal controls continue to be in place to provide reasonable, but not absolute, assurance that assets are safeguarded against unauthorized use or disposition, and that financial records from all appropriate sources are reliable for preparing financial statements and maintaining accountability. The concept of reasonable assurance recognizes the cost of internal controls should not exceed the benefits likely to be derived from their use. To monitor the adequacy of internal controls, the Auditor of State reviews internal control procedures as an integral part of departmental audits.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This Plan is intended to be a qualified plan within the meaning of Code Section 401(a), a plan within the meaning of Code Section 401(a), and a governmental plan within the meaning of Code Section 414(d). This Plan may be referred to as “The State of Iowa’s 401(a) Employer Match Plan”, which is one of two plans that comprise the Retirement Investors’ Club (RIC).

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This is the Iowa Department of Transportation's Equipment and Vehicle Purchase Report for Fiscal Year 2007 as required by Iowa Code section 307.47. The report is sorted by our accounting object codes.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Iowa Department of Transportation Fiscal Year 2007 Report of Savings by Using Video Conferencing Through Iowa Communications Network to the Iowa General Assembly Pursuant to Chapter II 84 Acts and Joint Resolutions Enacted at the 1994 Regular Session of the 75th General Assembly of the State of Iowa Code section 8D.10 Report of Savings by State Agencies Iowa Code section 8D.10 requires certain state agencies prepare an annual report to the General Assembly certifying the identified savings associated with that state agency’s use of the Iowa Communications Network (ICN). This report covers estimated cost savings related to video conferencing via ICN for the Iowa Department of Transportation (DOT). In FY 2007, the DOT conducted two sessions utilizing ICN’s video conferencing system. These two sessions included DOT employees in Ames with non-DOT participants at remote ICN sites. Since the cost savings is calculated based on DOT staff savings, no cost savings from these conferences were gained because the public participants were attending from the ICN sites.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

As required in Iowa Code section 307.21, this is a summary of purchasing activity for soy-based inks and recycled content trash bags. The figures are for fiscal year 2007.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

This report is submitted as required per Iowa Code section 327J.3(5), "The director shall report annually to the general assembly concerning the development and operation of the midwest regional rail system and the state's passenger rail service."

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The Fourth Edition of the Iowa Court Rules, adopted by the supreme court November 9, 2001, effective February 15, 2002, is published pursuant to Iowa Code section 2B.5(2). Supplements to the loose-leaf compilation will be prepared and distributed as the rules are amended by the court.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Attached is the Equipment and Vehicle Purchase Report for Fiscal Year 2008 as required by Iowa Code section 307.47. The report is sorted by our accounting object codes. The object codes help you sort the equipment into general categories. The following list will help you understand the codes: Object Description 701 Self Propelled Vehicles 702 Road Equipment & Trailers 703 Large Office Furniture & Files 704 Shop Tools & Small Equipment 705 Engineer, Survey & Measuring Equipment 706 Copiers, Fax & Communication Equipment 707 Computers & Related Equipment

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Report of the letting activity of the Iowa Department of Transportation's Office of Contracts required by Iowa Code Section 307.12(15).

Relevância:

100.00% 100.00%

Publicador:

Resumo:

As required in Iowa Code section 307.21, the Iowa Department of Transportation submits the following summary of purchasing activity for soy based inks and recycled trash bags. The figures are for Fiscal Year 2008.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Form required by Iowa Code section 68B.22(4)(r) and submitted to the Secretary of the Senate and Chief Clerk of the House following the General Assembly Reception Jan. 28, 2009.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

In a unanimous decision, the Iowa Supreme Court today held that the Iowa statute limiting civil marriage to a union between a man and a woman violates the equal protection clause of the Iowa Constitution. The decision strikes the language from Iowa Code section 595.2 limiting civil marriage to a man and a woman. It further directs that the remaining statutory language be interpreted and applied in a manner allowing gay and lesbian people full access to the institution of civil marriage.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Attached is the Equipment and Vehicle Purchase Report for Fiscal Year 2009 as required by Iowa Code section 307.47. The report is sorted by Iowa Department of Transportation accounting object codes.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

As required by Iowa Code section 307.21, figures for Fiscal Year 2009 for purchasing activity for soy-based inks and recycled content trash bags.