_________________________ __soil and water conservation district instructions for end-of-year note: you might want to make a backup of the

_________________________ __Soil and Water Conservation District
INSTRUCTIONS FOR END-OF-YEAR
NOTE: YOU MIGHT WANT TO MAKE A BACKUP OF THE INFORMATION YOU HAVE
ENTERED INTO YOUR ACCOUNTING SOFTWARE AND LABEL IT “12/31/18 YEAREND”
TO KEEP FOR YOUR FILES. FOLLOW YOUR SOFTWARE INSTRUCTIONS TO DO THIS.
_____ Step 1 COMPLETE DECEMBER PROCESSING
- Complete all reports you normally do for the month.
_____ Step 2 END OF YEAR ADJUSTING ENTRIES
- Fill out the "Adjusting Entry Worksheet. It is found at the end of
this document.
_____ Step 3 ENTERING ADJUSTMENTS
- Enter (either on the computer or into your hand-written books) all
Adjusting Journal Entries you made on the worksheets. These are made
just like a regular journal entry.
_____ Step 4 RUNNING YEAR-END REPORTS
A. Make sure you run a Standard Balance Sheet and a Profit and Loss
Report (or Operating Statement or Statement of Revenues, Expenditures
and Changes in Fund Balance).
B. There are no real requirements for printing out year-end reports,
but you should run whatever annual information you like to have.
_____ Step 5 FILL OUT ANNUAL REPORTS
Note: For annual report financial statements, you are provided with an
Excel template. The Excel version has formulas since it is a
spreadsheet. Please remember to put the correct title in the top
lines. You need to type in your district name and your location.
A. Copy the figures from your Balance Sheet onto the “Statement of Net
Position and Governmental Fund Balance Sheet" page of your annual
report. Put these figures in the General Fund column.
B. Copy your Profit and Loss Statement figures onto the "Statement of
Activities and Governmental Revenues, Expenditures and Changes in Fund
Balance" page of your annual report. Put these figures in the General
Fund column.
C. At this point, stop and review the two statements. The last line in
the General Fund column in each must equal. In the Statement of Net
Position (Balance Sheet) it is the “Total Fund Balance” figure, and in
the Statement of Activities (Income Statement) it is the “Fund
Balance/Net Position December 31” figure.
Troubleshooting: If these two do not balance, do not proceed to the
rest of the statement. On the Help Tab, look at the top of the form
and see the amount of any difference. Then review your Trial Balance
to see if this figure shows up. It is likely some item from your Trial
Balance is missing in one of the two statements. Go line by line in
the Trial Balance and make sure every figure in it is accounted for.
The most common error is that an item in the Trial Balance was not
entered into your statements. If you still are off, then contact the
BWSR staff for assistance. There is no point going further until your
General Fund statements are in balance.
______Step 6: COMPLETE THE CAPITAL ASSET AND COMPENSATED ABSENCES
PORTIONS OF THE Statement of Net POSITION and Governmental Funds
Balance Sheet
After entering the actual data in the “General Fund” column, you will
need to make adjustments in the center “Adjustment” column as follows
A. If you have not done so yet, update your Fixed Asset spreadsheet by
adding a new tab for 2018. (See Addendum 1 at end of this document for
suggestions on updating the spreadsheet.) Now locate the 2018 ending
Fixed Asset total from your Fixed Asset spreadsheet. This is the
amount of total fixed assets, less accumulated depreciation as of
December 31, 2018. Enter this into the center “Adjustment” column in
the “Capital Assets” line.
B. If you have not done so yet, update your Compensated Absences total
for year end 2018. (See Addendum 1 at end of this document for
suggestions on updating this figure.) Now locate the 2018 year end
compensated absence total. Enter this amount in the “Adjustment”
column in the “Compensated Absences” line.
C. Any amounts showing in the “Fund Balance/Net Assets” section are
entered as a minus in the “Adjustment column.” This should happen
automatically by formula; if not manually enter as a negative.
A.
At this point, you must check and see if the line “Total Net
Position” in this statement equals the line “Fund Balance/Net
Position – December 31” in the Statement of Activities and
Governmental Revenues, Expenditures and Changes in Fund Balance.
They must equal or you have an error somewhere. If you have
errors, there is a page in the Excel spreadsheet that you can use
to try and double check and isolate your errors. It is titled
“Help Sheet.” There is also a Trial Balance page if you can’t
balance and want to cross check each account you have in
Quickbooks. These two pages are optional only!
_____ Step 7: COMPLETE THE CAPITAL ASSET AND COMPENSATED ABSENCES
PORTIONS OF THE STATEMENT OF ACTIVITIES AND GOVERNMENTAL REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
After entering the actual data in the “General Fund” column and making
sure you are in balance (per “C” above), you will need to make
adjustments in the center “Adjustment” column as follows. You will
also need to enter the “Fund Balance/Net Position – January 1” figure,
using last year’s “Fund Balance/Net Position - December 31” figure
from this same report.
A.
Locate the 2018 depreciation expense figure from your updated
Fixed Asset spreadsheet.
B.
Locate the ending 2018 compensated absence total and the 2017
compensated absence total. Calculate the difference and determine
whether or not it is an increase or a decrease in 2018.
C.
Take the 2018 depreciation figure and add any increase in
compensated absences or subtract any decrease in compensated
absence. Example:
2017 year end compensated absence total
$25,206
2018 year end compensated absence total
$25,599
Difference
$393
This difference reflects an INCREASE
------------------------------------
2018 depreciation
$7,139
Increase in compensated absences
$393
Adjusting entry
$7,532
D. Once the adjusting amount is calculated, enter this in the
“Current” row under Expenditures.
E. In the “Capital Outlay” line, enter the amount of any new fixed
asset purchases in 2018, as a negative number. This will come from
your Fixed Asset spreadsheet, and should also agree to the figure in
the General Fund column to the left.
F. Copy in the adjustment amount from your 2017 report in the “Fund
Balance/Net Position – January 1 line.
G. Calculate the “Statement of Net Position” column on the right. If
you use the Excel spreadsheet, this amount will automatically
calculate.
______Step 8: COMPLETE THE PENSION PORTION OF THE Statement of Net
POSITION and Governmental Funds Balance Sheet
This is an “off books” adjustment, the same as you do for Fixed Assets
and Compensated Absences. In other words you do not do any journal
entries. See Addendum 1 for instructions on where to find the pension
information. The Balance Sheet will show the ending balances for
Deferred Outflows of Resources, Deferred Inflows of Resources and Net
Pension Liability as of June 30, 2018. Consult your accountant or
audit firm for assistance in calculating the 2018 figures.
_____ Step 9: COMPLETE THE PENSION PORTION OF THE STATEMENT OF
ACTIVITIES AND GOVERNMENTAL REVENUES, EXPENDITURES AND CHANGES IN FUND
BALANCE
This is an “off books” adjustment, the same as you do for Fixed Assets
and Compensated Absences. In other words you do not do any journal
entries. The net pension expense adjustment is the combination of the
increases or decreases to the Net Pension Liability, Deferred Outflows
of Resources and Deferred Inflows of Resources. (See the Help tab in
the 2018 Statement Template help calculating the increases and
decreases to these accounts).
EXAMPLE:
On June 30, 2017 PERA schedules:
Total Deferred Outflows of Resources: $41,580
Ending Net Pension Liability $474,447
Total Deferred Inflows of Resources: $29,356
On June 30, 2018 PERA schedules:
Total Deferred Outflows of Resources: $48,570
Ending Net Pension Liability $513,069
Total Deferred Inflows of Resources: $32,913
If you refer to the Help tab in the 2018 Statement Template, you will
see these numbers have been entered in to their respective columns.
The Adjustment Increase (Decrease) is set up with a formula so it will
always calculate the net adjustment. These adjustments will help you
calculate the “off books” adjustment for net pension expense. You will
enter the Net Pension Expense number in the Adjustments column of the
Statement of Activities, Expenditures and Changes in Fund Balance. If
the number calculated is a debit (positive) number then it is entered
into the adjustments column as a positive number. If the number
calculated is a credit (negative) number then it is entered into the
adjustments column as a negative number.
The net pension expense will net with the change in compensated
absences and the depreciation expense in the adjustments column.
______Step 10: FILL OUT THE BUDGETARY COMPARISON SCHEDULE
This is the third of the “Big Three” financial statements required
under GASB 34. You may choose to show two budgets, or one budget. If
you had an “Original Budget” and later in the year had significant
revisions to the budget and ended up with a “Final Budget,” then you
may wish to report both of these. You make this decision based on what
you think is significant. If your “Original Budget” remained largely
unchanged, then you can eliminate one of the two columns.
A.
Enter the budget figures and enter the actual figures. PLEASE
NOTE: You are asked to separate all of your Intergovernmental
revenue into County, Local, Federal, or State grant. This is data
that MASWCD needs. No revenue should be reported in this area
unless it falls under one of those categories.
B.
Please make sure you fill in the capital outlay line.
C.
Make sure you calculate the variance column. If you use the
spreadsheet this will occur automatically.
_____ Step 11: COMPLETING THE "NOTES TO THE FINANCIAL STATEMENT"
A. Fill in district name where indicated on lines provided. Fill in
your county name on line provided.
- Fill in Assets section with the information from your 2018 fixed
asset spreadsheet for the new total for your General Fixed Assets.
- Fill in the Unearned Revenue section with the totals from your
program record and your adjusting entry worksheet. If you are
deferring county money (i.e. WCA funds), change the wording in the
paragraph to indicate what it is you are deferring.
- Fill in the Vacation and Sick Leave section with your district's
information. Change the wording to make this information as clear as
possible.
- Fill in the Compensated Absences Payable section to indicate what
the total amount of severance pay is for your district as of December
31 (this would be for vacation and sick leave that your district would
have to pay to employees if they all left on December 31).
- Fill in the Deposits section using your total cash and investment
balances as of December 31. Indicate how much is in CDs and how much
is in regular savings and checking accounts.
- Fill in the Pension Plans section. The only things you need to fill
in are your district’s contributions for the past three years (this is
the employer contribution).
B. Fill out the extra page entitled Breakdown of County Revenue. This
is a breakdown of the county revenue amount entered on your “Budgetary
Comparison Statement".
C. Fill out the form entitled Unearned Revenue Breakdown. The total
amount of Unearned Revenue should be the same on both the Statement of
Net Position (Balance Sheet) and on this breakdown form.
_____ Step 12: COMPLETE THE "MANAGEMENT’S DISCUSSION AND ANALYSIS
NOTES
NOW YOU'RE DONE WITH THE FINANCIAL REPORT
BEFORE YOU BEGIN ENTERING TRANSACTIONS FOR 2018, YOU MIGHT NEED TO DO
SOME HOUSEKEEPING CHORES.
1) MARK ANY UNNECESSARY ACCOUNTS IN QUICKBOOKS AS INACTIVE.
2) MARK OBSOLETE VENDORS AND CUSTOMERS AS INACTIVE.
3) MAKE REVERSING ENTRIES FOR UNEARNED REVENUE, PREPAID EXPENSES,
DEPOSITS ON TREE SALES, OR SALARIES PAYABLE, IF NECESSARY, EARLY IN
2018 SO YOU DON’T FORGET!
DO NOT REVERSE RECEIVABLES - when these checks come in, post them to
the proper customer’s account. For example, if Joe Smith was on your
accounts receivable list for the end of 2018 because he still owed you
$300 for trees, and then you get a check from him in January 2018 for
$300, post that receipt to Jim’s receivable account.
4) USE THE FOLLOWING REVERSING ENTRY WORKSHEET TO HELP YOU MAKE THE
NECESSARY ENTRIES.
REVERSING ENTRIES
Reversing entries, if necessary, should be made at the beginning of
the year.
Debit
Credit
1. To reverse 12/31 Salaries Payable
Accrued Salaries Payable
$
Personal Services
$
2. To reverse 12/31 Deferred Revenue
Deferred Revenue
$
Intergovernmental Revenue - State
$
3. To reverse 12/31 Prepaid Expense
Tree Expense
$
Prepaid Expense - Trees
$
4. To reverse Deposit on Sales
Deposit on Tree Sales
$
Tree Sales
$
ADJUSTING ENTRY WORKSHEETS for 2018
===================================
RECEIVABLES
There are three types of receivables that you might need to set up for
your end of the year reporting. If you have invoiced these in
QuickBooks, they are already in your receivables.
INTEREST RECEIVABLE:
This is the amount of interest earned on investments but not yet
received as of December 31. Usually, you can just call your bank and
ask how much interest you have earned and post it to Interest Earnings
instead of setting it up as a receivable.
DUE FROM OTHER GOVERNMENTS:
This would be any amounts owed to the District by other units of
governments for services or goods rendered. Usually this would only be
amounts you have billed out, for example, a tax refund, well
observation charges, or salary reimbursement for an employee shared
with another district or unit of government. If you have invoiced
these in QuickBooks, you will not need to set them up again.
ACCOUNTS RECEIVABLE:
These are the amounts owed to the District by individuals or
businesses for goods or services rendered. This amount should include
any sales tax, interest charges, or service charges due to the
District in addition to the original amount of the goods or service.
If you have invoiced these in QuickBooks, you will not need to set
them up again.
FILL IN THE FOLLOWING CHARTS WITH YOUR RECEIVABLES:
1. Investments and Accrued Interest on December 31:
In the case of a CD, report only that amount that would be received if
it was cashed in on December 31, keeping in mind that there would be a
penalty for early withdrawal.
Type of Investment
Certificate Number
Percentage
Yield
Purchase Price of Investment
Accrued Interest to 12/31
$
$
$
$
$
$
$
$
$
$
$
$
Total Investments & Accrued Interest on 12/31
$
$
If accruing interest:
Debit - Interest Receivable
Credit - Interest Earnings
2.
Amounts Due the District from Other Governments on December 31:
(Only make this entry if you have not already created invoices for
these in your accounting software)
Unit of Government
Types of Goods/Services
Amount
$
$
$
$
Total Due from Other Governments on 12/31
$
Entry to make if you have amounts due to you from other governments
that are not already in your system:
Debit - Due from Other Governments (use total above)
Credit - Appropriate Revenue Accounts (i.e. Intergovt. Rev. County)
3.
Accounts Receivable Owed to the District on December 31: (Remember
– if you entered these in your accounting software, you
should not make this entry)
Name of Individual/Entity Billed
Revenue Account for Type of Goods/Services
Amount of Goods/Services
Billed
Service Charges
Sales Tax
Total Amount Receivable
$
$
$
$
$
$
$
$
$
$
Total
$
Entry to make if you have receivables that are not already in your
system:
Debit - Accounts Receivable (use total from above)
Credit- Appropriate Revenue Accounts (i.e. tree sales, planting, etc.)
Credit - Sales Tax Payable (if some of the total above is sales tax)
Credit - Interest Earnings (if some of above is service charges)
NOTE: IF YOU HAVE A BALANCE FROM LAST YEAR, ONLY ADD THIS YEAR'S
RECEIVABLES TO THE LIST.
4.
Prepaid Items (Trees) for Amounts Paid at the End of this Year for
Trees that will be Sold Next Spring (make this entry only if
checks to
nurseries were posted to Tree Expense):
Payee
Amount
$
$
$
Total Prepaid Items (Trees) on 12/31
$
To make this entry:
Debit - Prepaid Items (Trees)
Credit - Tree Expense
ADJUSTING ENTRY WORKSHEET
PAYABLES & LIABILITIES
5. Payables for Amounts Owed Suppliers and Others on December 31:
Payee
Expenditure Account for Type of Goods/Service
Date Liability Incurred
Amount Payable
(A) Amounts Payable for Other Services and Charges:
$
$
$
$
$
$
$
$
$
Total Payable for Other Services and Charges
$
Entry to make if you have payables that were not already entered into
QuickBooks or whatever system you are using:
Debit - Appropriate Expenditure Account (i.e. rent, supplies, etc.)
Credit - Accounts Payable
6. Amount Due to Other Governments on December 31:
Unit of Government
Type of Goods/Service
Date Liability Incurred
Amount Payable
$
$
$
$
Total Payable on 12/31
$
Entry to make for this adjustment:
Debit - BWSR Cost-Share Grant (revenue)
(if you are returning grant money)
Debit - Employer Share of FICA, PERA, Medicare
Credit - Due to Other Government
7. Salaries Payable for Amounts Owed Employees for Wages Earned but
Not Paid for in the Year Ended December 31:
Employee
No. of Hours Owed
Hourly Pay
Total Gross Salary Owed
$
$
$
$
$
Total Salaries Payable on 12/31
$
Entry to make for this adjustment:
Debit - Employee Salary and/or Supervisor Compensation
Credit - Accrued Salaries Payable
8. Unearned Revenue on December 31:
a. Balance of BWSR Service Grants (from Program Record)
$
b. Balance of Cost-Share Funds (from Program Record)
$
(Do not include funds due to the state*)
c. CLWP (from county)
$
d. Wetland (WCA) Funds (from county)
$
e. Other
$
Total Unearned Revenue 12/31
$
Entry to record Unearned Revenue:
Debit - BWSR Service Grants (revenue account)
Debit - County LWP (revenue account)
Debit - BWSR Project Grant (revenue account)
Debit – Wetland (WCA) from county
Debit - Other Revenue Accounts
Credit - Unearned Revenue
NOTE: You may have some non-BWSR funds to carry over -- debit each
revenue account individually.
* Funds due to the state should be entered under item #6, Due to Other
Governments.
9. Deposit on Tree Sales (Amounts Received during This Year for Trees
that will be Sold During Next Year's Tree Program):
Entry to make to record tree deposits:
Debit - Tree Sales (revenue account)
Credit - Deposit on Tree Sales
Name of Individual
Date Received
Receipt Number
Amount
$
$
$
$
$
$
$
$
$
$
Total Deposit on Tree Sales on December 31
$
NOTE: If you posted these tree receipts to Deposit on Sales already,
you do not need to make this entry. If you entered these amounts in
QuickBooks in a separate company, you will want to make an entry into
“deposits” to get the cash into your books, and post it to your
liability account “deposit on sales”
Addendum 1
Fixed Asset Template
You should already have a spreadsheet listing purchased items that
meet your district’s threshold for purchased that should be
capitalized and not expensed. That means a purchased item that is
expensed on a General Fund Basis in your accounting records, but for
purposed of government accounting rules (GASB) is treated different
and it expensed “over time.”
The best way to do the new year information is to copy over your
existing spreadsheet and create a new tab for the new year. In this
case, you should locate the 2017 tab and copy over to 2018. Then you
need to make adjustments to complete the 2018 data. Different
districts have different spreadsheet formats, so these instructions
may vary. If you have any trouble with your 2018 table preparation,
notify the BWSR accounting assistance contact. Here are the normal
adjustments to watch for:
1. For items that were in the “Additions” column in 2017, they are no
longer “Additions” in 2018. Move the amount into the “Adjustment
Balance” column. For any items in the “Delete” column, delete that
line totally. Now check the “Adjusted Balance” column. It should equal
the “Ending Balance” column in your 2017 report. If not, check
line-by-line for the error. You must begin 2018 with the same balance
as you ended with in 2017.
2. Adjust the new tab for 2018. For most districts, your spreadsheet
has a formula in the “Beginning Accumulated Depreciation” tab that
needs to be updated from 2017 to 2018. Change the title in the
depreciation column to say 2018 instead of 2017, if your spreadsheet
has that heading.
3. Delete any lines for items that in 2017 had been fully depreciated.
Only do this for items that were zeroed out in 2017, not those zeroed
out in 2018.After this, again make sure your “Beginning Accumulated
Depreciation” total equals the “Ending Accumulated Depreciation”
figure in the 2017 tab.
4. Now add a line for any and all new items purchased in 2018 that
meet your district’s threshold to be capitalized. Insert a line and
copy over another line’s formulas. Then update the asset name, year of
purchase, and useful life columns. The amount itself goes into the
“Addition” column. Double check that all columns look reasonable,
especially the calculation of depreciation for one year.
5. Finally, deal with any assets deleted in 2018. You will still have
a line for them, but the line must be zeroed out in essence. First,
enter the asset amount in the “Deletions” column. Then in the
depreciation “2018 Depreciation” column, enter the balance of the
asset needed to fully depreciate it. Finally, in the “Deletion” column
enter the full asset balance. Test the data by looking at the “Asset
Balance” column. It should be zero.
Compensated Absences
You recalculate this figure every year, and then your statements use
the new balance, plus the change from previous year. Compensated
absences is defined as what you would have had to pay in benefit
payout on December 31 if everyone had left work and you had to pay off
any benefits owed, usually vacation and sick leave. Make a list of
employees and their current leave balances. Then, most importantly,
adjust for the actual leave the employee would be paid out per your
district’s policy. Once you have this adjusted figure in hours,
multiply by the employee’s rate of pay and that becomes your new 2018
year end liability.
Deferred Outflows of Resources
You will adjust this balance every year to tie with the most current
PERA audit report. The report is found on the Minnesota PERA website
http://www.mnpera.org/. From here you will select the following: 1)
Employers 2) GASB Public Pension Accounting Standards 3) 2018
Financial Reporting Toolkit. This toolkit won’t be available until the
middle of February. Once you can get into the toolkit for 2018 under
Audit Information select Final GASB 68 Schedules and Audit Opinion for
Fiscal Year 2018. You will need to look up your Districts Ending Total
Deferred Outflows of Resources. Enter your 2017 and 2018 ending Total
Deferred Outflows of Resources numbers into the Help tab of the 2018
Statement Template to calculate the net adjustment.
Net Pension Liability
You will adjust this balance every year to tie with the most current
PERA audit report. The report is found on the Minnesota PERA website
http://www.mnpera.org/. From here you will select the following: 1)
Employers 2) GASB Public Pension Accounting Standards 3) 2018
Financial Reporting Toolkit. This toolkit won’t be available until the
middle of February. Once you can get into the toolkit for 2018 under
Audit Information select Final GASB 68 Schedules and Audit Opinion for
Fiscal Year 2018. You will need to look up your Districts Ending Net
Pension Liability. Enter your 2017 and 2018 ending Net Pension
Liability numbers into the Help tab of the 2018 Statement Template to
calculate the net adjustment.
Deferred Inflows of Resources
You will adjust this balance every year to tie with the most current
PERA audit report. The report is found on the Minnesota PERA website
http://www.mnpera.org/. From here you will select the following: 1)
Employers 2) GASB Public Pension Accounting Standards 3) 2018
Financial Reporting Toolkit. This toolkit won’t be available until the
middle of February. Once you can get into the toolkit for 2018 under
Audit Information select Final GASB 68 Schedules and Audit Opinion for
Fiscal Year 2018. You will need to look up your Districts Ending Total
Deferred Inflows of Resources. Enter your 2017 and 2018 ending Total
Deferred Inflows of Resources numbers into the Help tab of the 2018
Statement Template to calculate the net adjustment.
7

  • CAUSA ESPECIAL 3200482009 SECRETARÍA DE SALA ILMA SRA CAO
  • SANTA ISABEL 585 LAMPA SANTIAGO CHILE WWWPRODUCTOSCAVECOM +562 2666
  • PERSONAL INJURY INFORMATION CLAIMANT’S NAME SS
  • MEDALLA AL MERITO EN EL SERVICIO A LA ABOGACÍA
  • LA CARTA DEI SERVIZI DEL I DIPARTIMENTO CHI È
  • HABIT 5 LESSON 1 SEEK FIRST TO UNDERSTAND THEN
  • NR 488 3 JÚLÍ 2003 REGLUGERÐ UM BREYTINGU
  • 13 LA FERTILIDAD FISICA DEL SUELO EDGAR AMÉZQUITA C1
  • NA TEMELJU ČLANKA 27 STAVKA 1 TOČKA 1 2
  • FICHA DE INSCRIPCIÓN (HASTA EL 4 DE SEPTIEMBRE DE
  • EL DINERO LOS BANCOS Y LA POLÍTICA MONETARIA ACTIVIDADES
  • EFFECTS OF SPECULATION AND INTEREST RATES IN A “CARRY
  • 66301935-baac-41ef-bdf8-1cca42651f85vyzva_priloha_01-mandatni-smlouva
  • PAZ EN COLOMBIA UNA MIRADA A LA COYUNTURA DESDE
  • DECLARACIÓN SOBRE PERSONAL AFECTO A LA ACTIVIDAD (AUTÓNOMOS Y
  • UDKAST 2014 09 30 MINI CEX – MINI CLINICAL
  • PROBLEM KEY CH 5 56 57 58 59 SUGGESTED
  • MADEIRA CDD HOA MADEIRA COMMUNITY DEVELOPMENT DISTRICT CREATED
  • PC GÜMRÜK KÜLLIYATI WWWARSLANNETCOM TC BAŞBAKANLIK GÜMRÜK MÜSTEŞARLIĞI İDARI
  • KWALITEITSZORG VAN ONDERZOEK HANDREIKING AAN HOGESCHOLEN HBORAAD DECEMBER 2008
  • CÓDIGO DEL PROYECTO FECHA DE RECEPCIÓN UGC06F21
  • REAL WORLD CSS ERIC A MEYER NOVEMBER 1 2000
  • SOLICITA EXPENDIO Y HABILITACIÓN DE FOLIOS PARA EL LIBRO
  • NA OSNOVU ČLANA 1 STAV 2 I ČLANA 16
  • CONTRACTELE DE CERCETARE REALIZATE ŞI ÎN CURS DE REALIZARE
  • 2 TECHNOLOGY UPGRADATION FUND SCHEMETEXTILE SECTOR(TUFS) PURPOSE
  • RESSOURCES ARTS VISUELS LA VILLA R
  • “SECOND GENERATION” ATAD – ATAD BETTER? – TWO CASE
  • 0 (1) 1 (1) ANSÖKAN DRÖMPENGEN ANSÖKNINGSDATUM
  • KATECHEZA 8 SŁUCHAMY BOGA W JEGO ŚWIĄTYNI