cover image: PFS - 193251 Oceana AUD 1223 - Published FS (Oceana, Inc. - Audit - 2023 10752640 [12/31/2023] (In Process)

PFS - 193251 Oceana AUD 1223 - Published FS (Oceana, Inc. - Audit - 2023 10752640 [12/31/2023] (In Process)

13 Jun 2024

and Affiliate (collectively referred to as the Organization), which comprise the consolidated statement of financial position as of December 31, 2023, and the related consolidated statements of activities, functional expenses and cash flows for the year then ended, and the related notes to the consolidated financial statements. [...] In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Organization as of December 31, 2023, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. [...] Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of the consolidated financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the consolida. [...] The information has been subjected to the auditing procedures applied in the audit of the consolidated financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the consolidated financial statements or to the consolidated financial statements themselves, and other additional p. [...] Organization and Summary of Significant Accounting Policies (continued) Classification of Net Assets The net assets of the Organization are reported as follows: Net assets without donor restrictions represent the portion of expendable funds that are available for any purpose in performing the primary objectives of the Organization at the discretion of the Organization’s management and the Board.

Authors

dboulware

Related Organizations

European Union
Pages
22
Published in
United States of America

Table of Contents