Reporting
Delinquent Reports
Open House and Financial Reporting Criteria
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Budgetary/Legal Basis & GAAP Year-End Financial Reports Open House NEW
- Financial Reporting Criteria Checklist April 2022
- Expenditure Criteria Worksheet April 2022
- Revenue Criteria Worksheet April 2022
- Governor's Budget Criteria Worksheet April 2022
Budgetary / Legal Basis Reporting
- Annual Financial Statements
- Department Fund Checklist New July 2022
- Checklist of Reports 18 and 19 Required for Year-End Reporting Updated November 2022
- Prior Year Accrual Summary Report for Fiscal Year 2021-22 Updated September 2022
- Report 1 - Report of Accruals to Controller's Accounts New July 2022
- Report 3 - Adjustments to Controller's Accounts New July 2022
- Report 5 - Final Reconciliation of Controller's Accounts with Final Budget Report/Agency Records New July 2022
- Budgetary/Legal Year-End Financial Reports Procedures and Instructions
- Procedure Manual NEW August 2022
- Budgetary/Legal Year-End Financial Reports (Blank Forms)
- Report 1/Revisions - Report of Accruals to Controller’s Accounts NEW January 11, 2023
- Report 3/Revisions - Adjustments to Controller’s Accounts NEW January 11, 2023
- Report 7/Revisions - Preclosing Trial Balance (NGC Fund Only) NEW June 29, 2022
- Report 18 - Statement of Changes in Capital Assets Group of Accounts New August 2022
- Due To/From & Transfers In/Out Supplemental Report New June 2022
- Material Variance Explanation Form
- Certification Letter (Examples) - See Year-End Financial Reports Procedure Manual
Accounts Receivable (A/R) Reports
- A/R Memo NEW September 2022
- Excel format of the A/R Workbook NEW September 2022
GAAP Basis Reporting
- Year-End Financial Reports Information 2020-21 March 2022
- GASB 42 Reporting Instructions
- GASB 48 Information Summary
- GASB 49 Information Summary
- GASB 60 Accounting for Service Concession Arrangements
- GASB 60 Service Concession Arrangement Glossary
- GASB 63 Financial Reporting of Deferred Outflows of Resources, Deferred Inflow of Resources, and Net Position Summary
- GASB 65 Items Previously Reported as Assets and Liabilities Summary
- GASB 69 Information Summary
- GASB 70 Information Summary
- GASB 68 and 71 Implementation Methodology
- GASB 83 Information Summary.
- GASB 87 Pre-Implementation Guidance
- GASB 87 Implementation Documents
- GASB 87 Leases Implementation - PART I GASB 87 Overview - NEW
- GASB 87 Leases Implementation - PART II BUSINESS PROCESSES - NEW
- GASB 87 Lessee Accounting Decision Tree - NEW
- GASB 87 Lessor Accounting Decision Tree - NEW
- GASB 87 Scope - NEW
- GASB 87 Incremental Borrowing Rate - Updated August 2022
- GASB 87 Report 18 Beginning Balance Worksheet - UPDATED December 2021
- GASB 87 Lessee Template - UPDATED November 2021
- GASB 87 Lessee Template Instructions - UPDATED September 2021
- GASB 87 Lessor Template - UPDATED October 2021
- GASB 87 Lessor Template Instructions – NEW
- GASB 87 FI$Cal Department Note Disclosure as of July 1, 2021 - NEW November 2021
- GASB 87 FI$Cal Journal Entries by Fund as of July 1, 2021 - UPDATED December 2021
- GASB 87 Adjusting Journal Entries Reference Only – NEW December 2021
- GASB 96 Pre-Implementation
- GASB 96 Implementation Documents
- GASB 96 SBITA Implementation - PART I GASB 96 Overview - NEW
- GASB 96 SBITA Implementation - PART II BUSINESS PROCESSES – NEW
- GASB 96 SBITA Accounting Decision Tree - UPDATED December 2022
- GASB 96 Subscription Term Calculation - NEW
- GASB 96 SBITA Liability Calculation – NEW
- GASB 96 Incremental Borrowing Rate - NEW
- GASB 96 Report 18 Beginning Balance Worksheet – NEW
- GASB 96 FI$Cal Journal Entries by Fund as of July 1, 2022 – NEW
- GASB 96 SBITA Template (Non-FI$Cal Departments) – Updated February 2023
- GASB 96 SBITA Template Instructions (Non-FI$Cal Departments) – NEW
- GASB 96 Adjusting Journal Entries Reference Only (Non-FI$Cal Departments) – Updated February 2023