buy custom Pan American Health Organization essay

buy custom Pan American Health Organization essay External auditors report for the financial year 2006-2007 showed that Pan Amrican Helath Organizations funds increased by 24.3 percent, from $786.3 million to $ 977.3 million (NAO, 2008). Such an increase sets positive prospects for the future of the organization. However, expenditures also increased significantly by $ 191.4 million in the reported fiscal period (NAO, 2008). The increased expenditures consisted mainly of the World Organization Funds, Trust Funds and Procurement Funds and amounted to $ 184.3 million (NAO, 2008). Despite the increase in expenditures, the fiscal health of the organization was not endangered since there was an increase of $209.2 on its total fund balances (NAO, 2008). Overall, increase in expenditures is not significant given the significant increase in the organizations total income. In addition, the organizations term deposits and net cash reflected a higher income yield due to a positive change of $177.5 million (NAO, 2008). According to the organizations 2010 audited financial report, total assets of Pan American Health Organization amounted to $ 823,479,000 (PAHO, 2011). Big accounts within total assets were cash on hand and accounts receivable, which amounted to $167,574,000 and $ 171,363,000 respectively (PAHO, 2011). PAHOs consolidated statement of finncial performance indicates that the organization is dependent on both government grants and public donations. Pan American Health Organization receives most of its funding as voluntary contributions that go for certain projects. Such voluntary and specifically geared funds for certain projects are known as trust funds. On the other hand, the government has been actively engaged in funding internal projects. In terms of debts, the organization has $332,943,000 in the short term liabilities, its long term liabilities amount to $367,761,000 (PAHO, 2011). The net assets for the organization amount to $122,775,000, of which $ 79,162,000 are in reserves (PA HO, 2011). The financial analysis of Pan American Health Organization report presents some significant fiscal concerns for consideration. For instance, external audit report that there was a lack of proper accounting records revealed in the 2010 audit report (PAHO, 2011). In addition, the fiscal report lacked some information and detailed explanations. The audit report also revealed that some information, which the directors gave concerning the financial statements for the 2010 financial year, were inconsistent with the prepared financial statements. Furthermore, the internal control statement failed to reflect the internal control systems, which were reviewed by the auditors (PAHO, 2011). Such issues can make donorrs and project financiers consider pulling out their funds from the programs. According to the statement of financial position, PAHOs accounts receivable are not equal to the deferred revenue balances. Some donors give funds for projects in advance, but the organization has, to some extent, failed to meet donors expectations since the money has not been used for the intended projects within the agreed timeframes. Namely for the reason of failing to use the funds for projects PAHO had to return $1.4 million of unused funds to the donors in 2010 (PAHO, 2011). Indeed, there were some cases when the staffing and financial resources requirements for certain projects were not properly understood at the start. The financial strength of PAHO can be identified by the manner in which the organization has acquired sufficient funds to implement its projects. PAHOs operating cash flow shows a positive balance at the end of 2010 financial year. The organizations projects were not merely restricted to the key members of the finance team, but also required that all fundamental principles were communicated to all the staff members. It is due to such practices that created transparency and openness the financial reporting has been improved. In fact, there was no way that it could be seen as an isolated finance project. Buy custom Pan American Health Organization essay

Punctuating So at the Beginning of a Sentence

Punctuating So at the Beginning of a Sentence Punctuating â€Å"So† at the Beginning of a Sentence Punctuating â€Å"So† at the Beginning of a Sentence By Maeve Maddox A reader remarked on my punctuation of so at the beginning of several sentences in a recent post: No commas after â€Å"so† as you have used here in your examples! Here are two of the offending sentences: So, how was the interview? So, what should we do now? These examples appear in a discussion of a use of so that is common in spoken English. The written form I gave them represents a style of casual speech. It’s questionable if so can even be called a conjunction in contexts in which it is difficult or impossible to discern what thoughts are being joined. Formal written English treats the punctuation of so at the beginning of a sentence differently. Some speakers feel strongly that the conjunction so shouldn’t begin a sentence at all: I almost fainted when I read the email about the acceptability of beginning sentences with [a conjunction]. I’m firmly in the camp that believes starting a sentence with a conjunction is an error. Although such feelings persist, authorities like The Chicago Manual of Style do not share them: There is a widespread belief- one with no historical or grammatical foundation- that it is an error to begin a sentence with a conjunction such as and, but, or so. In fact, a substantial percentage (often as many as 10 percent) of the sentences in first-rate writing begin with conjunctions. It has been so for centuries, and even the most conservative grammarians have followed this practice.- CMS, 5.206. In formal writing, in contrast to a casual style, a so that begins a sentence is not followed by a comma. Lucius Caesar died at Massilia in 2 CE.; two years later, Gaius Caesar succumbed to a wound he received fighting against Armenian nationalists. So Augustus adopted Tiberius as his son in 4 CE and got him tribunician power and consular imperium for ten years. Note: If a beginning so is followed by a parenthetical expression, a set of commas is needed: So, misinterpreting Ragland’s order, Nolan told Lucan to send the Light Brigade on a frontal attack against the Russian guns. Related posts: Beginning a Sentence with And or But Can And or But Begin a Sentence? Can You Start Sentences with â€Å"And† or â€Å"But†? Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Punctuation category, check our popular posts, or choose a related post below:Types of RhymePrecedent vs. PrecedenceTitled versus Entitled