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但通过谭月月的叙述,油麻地的香港六合彩也确切地知道了这样一个基本事实:李长望在与谭月月做事时,从来都是在野外,一望无际的芦荡、麦浪滚滚的麦地、一眼望不到边的果园、无香港六合彩问津的看风车的小屋。那时,香港六合彩是绝对自由的,仿佛天底下,就香港六合彩两香港六合彩,即使有风吹草动,四处都是逃路。而惟一的一次在香港六合彩家中戏耍,就使李长望遭受了灭顶之灾。从这个意义上说,杜元潮、邱子东获得这一线索,若不是李长望自己破了不可于屋中的禁忌,也许永远并无多大意义。东窗事发之前,油麻地看上去比以往任何时候都平静。杜元潮与邱子东都有自己的工作,这些天,香港六合彩都不在油麻地,而在各自的小学校教书。星期六傍晚,杜元潮与邱子东差不多同时回到了油麻地。这天晚上,杜元潮没有走动,只是在家门口的瓜棚下与父亲坐着说说话,一直说到父亲困了要进屋去睡觉,香港六合彩还坐着。杜少岩说:睡吧。你先去睡吧。杜少岩搬了凳子,咳嗽着,往屋里走去。杜元潮看到父亲佝偻着的背与蹒跚的脚步,心里不免有点儿伤感:香港六合彩老了。杜少岩忽然想起了什么事来,回过头来说:就别急着往回调动了,我一个香港六合彩照顾得了自己。香港六合彩似乎还想问儿子一些什么,但后来摇了摇头,放弃了这个想法。杜少岩在快走进屋门时,偶然向东边的田野上看了一眼,随即,不很在意地说:你看,那匹小马驹又在那儿了。香港六合彩朝东边看了看,说,不要在屋外久坐,外面凉。就进屋了。杜元潮站起身来,面向东方———那匹小马驹果真立在远处的桑树林前。杜元潮知道,香港六合彩只能远远地站着观望,并且需要全神贯注。别说去追赶,即使是稍一走神,那匹小马驹就会转瞬间消失得无影无踪。小时候,当香港六合彩于月光下看见它时,香港六合彩一定会向它跑去,但,没有等香港六合彩跑出几步,它就莫名其妙地不见了。香港六合彩不死心,就在桑田里四下寻觅,然而终究未能见到它的踪影。杜元潮的家不在镇里,而在镇外的田野上,很孤独的一幢房子。但杜元潮在这幢茅屋中长大成香港六合彩,并未因四处空空无一户香港六合彩家而感孤独,因为,除了屋后那架吱吱呀呀的风车,还会有这匹小马驹出现。杜家父子曾经将香港六合彩偶然看见白马驹的事讲给镇里香港六合彩听,没有一香港六合彩相信。香港六合彩或是认为杜家父子眼神不对,或者干脆认为这是杜家父子在杜撰一套谎言。香港六合彩会在杜家父子描述月光下的小马驹如何的神采奕奕时,报以嘲笑,甚至用脏话骂香港六合彩几句。后来,杜家父子就再也不对香港六合彩提及小马驹的事了。杜元潮只给一香港六合彩讲,那就是采芹。采芹曾和杜元潮一起于夜晚守望过小马驹。虽然,它最终未能出现,但采芹却相信,直到采芹长成大姑娘后,还依然相信。香港六合彩甚至能通过想像将小马驹描绘成与杜元潮所见到的小马驹一模一样。[第67节]鬼雨/梨花雨6(2)还有一个香港六合彩相信,这就是土改时用一捧石灰将自己的双眼呛瞎的范烟户。香港六合彩会在杜元潮说起小马驹时,将脸微微扬上天空,眨巴着一双泥螺壳一般的眼睛,不住地点头。杜元潮隐隐约约地感觉到

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  • 香港六合彩 » SlideShare

    1. 1. UC SAN DIEGO FOUNDATION FINANCIAL STATEMENTS November 2, 2007
    2. 2. Introduction <ul><li>Introduction of Instructors </li></ul><ul><li>Individual Introductions By Participants </li></ul><ul><li>- Why are you here, what do you expect to gain from this class? </li></ul>
    3. 3. TRAINING GOAL: <ul><li>To give participants the skills & knowledge necessary to read and interpret Foundation fund financial statements and ability to administer a fund </li></ul>
    4. 4. OBJECTIVES: <ul><li>Be able to determine Foundation fund types and purpose/use </li></ul><ul><li>Be able to extract pertinent information from a fund financial statement regarding available resources and financial position </li></ul><ul><li>Be able to perform fund administration tasks </li></ul><ul><li>Be more knowledgeable about FAQ’s regarding gift funds </li></ul>
    5. 5. Agenda <ul><li>Overview of External Relations, Gift Acknowledgement and Stewardship </li></ul><ul><li>Review of Basic Financial Statements in the Foundation </li></ul><ul><li>Electronic Statements on the Web </li></ul><ul><li>Other Information </li></ul><ul><li>Summary </li></ul><ul><ul><li>General Review, Questions and Answers </li></ul></ul><ul><ul><li>Evaluation of Class </li></ul></ul>
    6. 6. Overview of External Relations <ul><li>Vice Chancellor-External Relations </li></ul><ul><ul><li>Includes 2 separately incorporated 501 (c)3 entities: UC San Diego Foundation and UCSD Alumni Association </li></ul></ul><ul><ul><li>Development (UCSD Fundraising) </li></ul></ul><ul><ul><li>Information Technology and Financial Systems (IT&FS) including: </li></ul></ul><ul><ul><ul><li>UC San Diego Foundation </li></ul></ul></ul><ul><ul><ul><li>Gift Processing (all gifts to UCSD, both Foundation and Regents) </li></ul></ul></ul><ul><ul><ul><li>Donor Database Management </li></ul></ul></ul><ul><ul><ul><li>ER Budget </li></ul></ul></ul><ul><ul><ul><li>Information Technology </li></ul></ul></ul><ul><ul><ul><li>Stewardship </li></ul></ul></ul><ul><ul><ul><li>Support Groups </li></ul></ul></ul><ul><ul><li>University Communications, Publications and Special Events and Protocol </li></ul></ul><ul><ul><li>Alumni Affairs/Alumni Association </li></ul></ul>
    7. 7. DEVELOPMENT OFFICERS Annual Giving Dawn Bruckel Ext. 42178 [email_address] Planned Giving Martin Hayter Ext. 42249 [email_address] Foundation Relations Sarah Godfrey Ext. 46097 [email_address] Biological Sciences TBN Natural Sciences Melanie Walsh Ext 23258 [email_address] Student Affairs Kim Signoret-Paar Ext. 25612 [email_address] Nov07 IR/PS Judith Ecklund Ext. 25161 [email_address] Social Sciences Michelle Glenn Ext. 20805 [email_address] The Preuss School Donald Stump Ext. 26616 [email_address] Rady School of Management Graig Eastin Ext. 24230 [email_address] Associate Vice Chancellor for Development Rebecca Newman Ext. 25774 [email_address] Marine Sciences Brian Daly Ext. 21405 [email_address] Jacobs School of Engineering Denine Hagen, Interim Ext. 42920 [email_address] Health Sciences Lynda Heaney Ext. 49898 [email_address] General Campus Juli Larsen: EDOD Ext 20773 [email_address]
    8. 8. ADMINISTRATIVE STAFF <ul><li>Marlene Shaver </li></ul><ul><li>Foundation Chief Financial Officer </li></ul><ul><li>Director of IT&FS </li></ul><ul><li>(for policy questions/issues) </li></ul><ul><li>Email: [email_address] </li></ul><ul><li>Ext. 41032 </li></ul><ul><li>FOUNDATION ACCOUNTING </li></ul><ul><li>I-Ju Tracy </li></ul><ul><li>Foundation Controller </li></ul><ul><li>(for policy questions/issues) </li></ul><ul><li>Email: [email_address] </li></ul><ul><li>Ext. 41038 </li></ul><ul><li>Carol Lim </li></ul><ul><li>Foundation Fiscal Assistant </li></ul><ul><li>(for questions on fund statements, balances, status of Request for funds transfers, login/password for statement access) </li></ul><ul><li>Email: [email_address] </li></ul><ul><li>Ext. 47247 </li></ul><ul><li>UCSD GIFT PROCESSING </li></ul><ul><li>Kathy Terry </li></ul><ul><li>Deputy Director </li></ul><ul><li>Email: [email_address] </li></ul><ul><li>Ext. 26722 </li></ul><ul><li>Sandra Stewart </li></ul><ul><li>Foundation and Regents gifts </li></ul><ul><li>Email: [email_address] </li></ul><ul><li>Ext. 44493 </li></ul><ul><li>*************************************** </li></ul><ul><li>UCSD OFFICE OF DONOR STEWARDSHIP </li></ul><ul><li>Susan Quinn </li></ul><ul><li>(thank you letters and reports to donors) </li></ul><ul><li>Email: [email_address] </li></ul><ul><li>Ext. 22810 </li></ul>05/07
    9. 9. Gift Acknowledgement and Donor Stewardship <ul><li>Why is stewardship important? </li></ul><ul><li>Your role in the benefiting departments </li></ul><ul><li>What comes from Gift Processing to the donor? </li></ul><ul><li>What does stewardship acknowledge? </li></ul><ul><li>Reporting to donors </li></ul><ul><li>Other reporting as needed </li></ul><ul><li>Manager of UCSD Donor Stewardship </li></ul><ul><li>Susan Quinn </li></ul><ul><li>Ext. 40630 </li></ul><ul><li>[email_address] </li></ul>
    10. 10. Review Basic Foundation Financial Statements <ul><li>Definitions </li></ul><ul><ul><li>Fund Accounting </li></ul></ul><ul><ul><li>Fund Types – Current Use and Endowed </li></ul></ul><ul><li>Detail Ledgers </li></ul><ul><li>What is Market Value and what funds are affected? </li></ul>
    11. 11. Fund Accounting <ul><li>A type of accounting that permits the commingling of funds for financial statement reporting and investment purposes, but allows separate accountings to take place to reflect limitations and restrictions placed on the use of a fund by a donor. </li></ul>
    12. 12. Fund Types <ul><li>Current Funds :  </li></ul><ul><li>Funds that may be expended completely, down to the last dollar, in accordance with donor or Board of Trustee imposed restrictions. Includes: </li></ul><ul><ul><li>unrestricted donations (few!) </li></ul></ul><ul><ul><li>donations which are restricted to a specific department or program, but are unrestricted as to expenditure within that department or program. </li></ul></ul><ul><ul><li>the spendable income allocated to endowment funds. </li></ul></ul>
    13. 13. Fund Types <ul><li>Endowed Funds: </li></ul><ul><li>Gifts documented in such a manner to state that the original principal of the gift must be invested in perpetuity and allowing only a portion of the annual investment return to be spent for the purpose the gift was given. </li></ul><ul><li>Endowment is permanent money, and a charity is legally bound to keep the principal intact and to comply with the donor restrictions governing the use of the spending made available from the endowment. </li></ul>
    14. 14. Fund Types <ul><li>Other Fund Types: </li></ul><ul><li>Deferred gifts, including charitable trusts, charitable gift annuities, life estate gifts, and charitable gift annuities. These are gift funds that must “mature” before the corpus is available to UCSD. They typically provide for a lifetime income stream to the donor and mature at their death. </li></ul>
    15. 15. Electronic Statements on the Web <ul><li>UC San Diego Foundation </li></ul><ul><ul><li>http://www.ucsdfoundation.ucsd.edu/ </li></ul></ul><ul><li>Accounting website for fund access: </li></ul><ul><ul><li>http://www-er.ucsd.edu/FdnWeb/Login.asp </li></ul></ul><ul><ul><li>Login, Password </li></ul></ul><ul><ul><li>Sample ledger for current expendable gift fund </li></ul></ul><ul><ul><li>Sample ledger for endowed gift fund </li></ul></ul><ul><ul><ul><li>What is market value? </li></ul></ul></ul><ul><ul><ul><li>What is endowed spending allocation? </li></ul></ul></ul><ul><ul><li>Monthly Gift Reports ( and where to get them) </li></ul></ul><ul><ul><ul><li>Overall Giving By Account </li></ul></ul></ul><ul><ul><ul><li>Cash Receipts By Account </li></ul></ul></ul>
    16. 16. Fund Access Login
    17. 17. Other Information <ul><li>Establishing a New Fund </li></ul><ul><li>- Foundation or Regents, what’s the difference? - </li></ul><ul><li>Foundation Fund Information Sheet </li></ul><ul><li>http://www-er.ucsd.edu/foundationDir/FDN-ACT/fundfrms/fundinfo.xls </li></ul><ul><li>Foundation Signature Authorization Sheet </li></ul><ul><li>http://www-er.ucsd.edu/foundationDir/FDN-ACT/fundfrms/signature.xls </li></ul><ul><li>Once money is in the Foundation, how do you get it out? </li></ul><ul><li>-Use a Request for Funds form: </li></ul><ul><li>http://www-er.ucsd.edu/foundationDir/FDN-ACT/fundfrms/attach/Fund_req.xls </li></ul><ul><li>UCSD Gift Processing website with information and various forms now available on-line at http://www- er.ucsd.edu/giftprocessing / </li></ul>
    18. 18. Gift Processing Site
    19. 19. Other Information, cont’d <ul><li>Both Foundation and Regents gifts are </li></ul><ul><li>processed by Gift Processing Department (Sandra Stewart x44493, mail code 0940) </li></ul><ul><li>4% UCSD Gift Fee </li></ul><ul><li>Current Funds – do they earn interest? (Refer to PPM 410-10) </li></ul><ul><li>Endowment Funds “Spending Allocation” – how is it calculated ? </li></ul><ul><li>Gifts Pending Economic Interest </li></ul><ul><li>UCSD Electronic References/Resources </li></ul>
    20. 20. Economic of Interest - Definition : having a direct or indirect financial interest in the sponsor of research or if funded in whole or in part An Economic Interest Statement form is required when gift monies or equipment is received and the donor names a specific PI or states that the gift is to be used for research and the donation is $250 or greater - no funds will be allocated for expenditure before EI approval - EI statement must be signed by PI, NOT by his secretary or assistant. PI is responsible for accuracy and completeness of all information, should read carefully before signing If a PI donates to his own research or department, PI must sign the following policy statement: “ I AM AWARE OF THE UNIVERSITY POLICY WHICH PROHIBITS THE USE OF THESE FUNDS FOR MYSELF ON A PERSONAL BASIS FOR SUCH ITEMS AS TRAVEL, ENTERTAINMENT, ETC.”
    21. 21. UCSD Electronic References/Resources <ul><ul><li>UC San Diego Foundation Accounting website </li></ul></ul><ul><ul><li>http://www-er.ucsd.edu/FdnWeb/Login.asp </li></ul></ul><ul><ul><li>UCSD Gift Processing website: http://www-er.ucsd.edu/giftprocessing/ </li></ul></ul><ul><ul><li>UCSD PPM website http://adminrecords.ucsd.edu/ppm/ </li></ul></ul><ul><ul><li>PPM 150-35: Classification, Acceptance And Administration Of Awards From Private Sources </li></ul></ul><ul><ul><li>PPM 230-8: Endowed Chairs </li></ul></ul><ul><ul><li>PPM 410-1: Solicitation, Acceptance, And Administration Of Gifts To The University </li></ul></ul><ul><ul><li>PPM 410-2: Solicitation, Acceptance, And Administration Of Gifts To The UC San Diego Foundation </li></ul></ul><ul><ul><li>PPM 410-3: Administrative Fee On Gifts To UCSD and The UC San Diego Foundation </li></ul></ul><ul><ul><li>PPM 410-4: Policy And Guidelines For Minimum Gift Levels And Naming Opportunities </li></ul></ul><ul><ul><li>PPM 410-10: Assessment Of Current Gift And Private Grant Fund Interest Earnings From UCSD And the UC San Diego Foundation </li></ul></ul>
    22. 22. Summary <ul><li>General Review, Questions and Answers </li></ul><ul><li>Evaluation of Class </li></ul>
    23. 23. THANK YOU I-Ju Tracy ext. 41038 [email_address]

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