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AG 2017 01 17
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AG 2017 01 17
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Last modified
1/20/2017 11:55:41 AM
Creation date
11/27/2017 10:27:07 AM
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Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
1/17/2017
Board
Board of Commissioners
Meeting Type
Regular
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CABARRUS COUNTY TOURISMAUTHORITY <br /> d/bla CABARRUS COUNTY CONVENTION AND VISITORS B UREA U <br /> NOTES TO FINANCIAL STATEMENTS <br /> For the Year Ended June 30, 2016 <br /> NOTE 5 - LEASES (cont'd) <br /> Future minimum lease payments under the operating leases for office space and equipment <br /> as of June 30, 2016 are as follows: <br /> Years ending June 30, <br /> 2017 $ 49,811 <br /> 2018 25,878 <br /> 2019 1,490 <br /> 2020 - <br /> 2021 - <br /> Thereafter - <br /> $ 77,179 <br /> NOTE 6- CHANGE IN ACCOUNTING PRINCIPLES/RESTATEMENT <br /> The Bureau implemented Governmental Accounting Standards Board (GASB) statement <br /> 68,Accounting and Financial Reporting for Pensions (an amendment of GASB Statement <br /> No. 27), in the fiscal year ending June 30, 2016. The implementation of the statement <br /> required the Bureau to record beginning net pension liability and the effects on net <br /> position of contributions made by the Bureau during the measurement period (fiscal year <br /> ending June 30, 2015). As a result, net position for the governmental activities decreased <br /> by$135,633. <br /> 29 <br /> Attachment number 1 \n <br /> 1-5 Page 172 <br />
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