Return to Table of Contents

Click here to print the entire Chapter 90 (PDF Version)


state seal

Chapter 90 - State Reporting

90.10 General State Reporting Policies
90.10.10 Purpose and scope of these policies June 1, 2016
90.10.20 Authority for these policies June 1, 2016
90.10.30 Applicability June 1, 2016
90.10.40 Using the Agency Financial Reporting System (AFRS) - roles and responsibilities June 1, 2016
90.10.50 Some agencies have component unit reporting requirements June 1, 2016
90.10.60 Agency prepared reports must reconcile with AFRS and the CAFR June 1, 2016
90.10.70 Agencies must comply with reporting due dates June 1, 2016
90.20 Fiscal Year-End Cut-Off Procedures
90.20.05 Introduction June 1, 2017
90.20.10 Cash cut-off date and policies June 1, 2016
90.20.15 Prior period adjustments and corrections June 1, 2016
90.20.20 Revenue recognition June 1, 2016
90.20.25 Expenditure/expense recognition June 1, 2016
90.20.30 Expenditure/expense accruals for single year operating expenditure authority - mid-biennium June 1, 2016
90.20.35 Expenditure/expense accruals for biennial expenditure authority - mid-biennium June 1, 2016
90.20.40 Expenditure/expense accruals - end of biennium June 1, 2016
90.20.45 Unliquidated estimated accrued expenditures/expenses - immaterial prior period adjustments June 1, 2016
90.20.47 Shortages in estimated accrued expenditures/expenses in appropriated accounts - belated claims June 1, 2016
90.20.50 Interagency accruals June 1, 2017
90.20.55 Accounting estimates June 1, 2016
90.20.60 Interfund accruals June 1, 2016
90.20.65 Fund balance June 1, 2016
90.20.70 Adjustment and reconciliation activity June 1, 2016
90.20.80 Office of Financial Management analysis and CAFR preparation June 1, 2016
90.20.90 State Auditor’s Office audit June 1, 2016
90.30 Fiscal Year-End Cut-Off - Illustrative Entries
90.30.10 These entries are for illustrative purposes June 1, 2016
90.30.20 Cash revenues June 1, 2016
90.30.30 Material prior period adjustments June 1, 2016
90.30.35 Immaterial prior period adjustments and corrections June 1, 2016
90.30.40 Accrued, deferred and unearned revenues June 1, 2016
90.30.50 Vendor payment transactions June 1, 2016
90.30.60 Encumbrance transactions June 1, 2016
90.30.70 Interagency reimbursements (Object S) June 1, 2016
90.30.80 Intra-agency reimbursements (Object T) June 1, 2016
90.30.90 Fund balance reclassification June 1, 2016
90.40 State Disclosure Forms
90.40.10

Introduction to state disclosure forms and lead sheet

June 1, 2017
90.40.20

Cash and investments disclosure

June 1, 2017
90.40.30 Taxes receivables disclosure June 1, 2016
90.40.35 Inventory disclosure June 1, 2016
90.40.38 Capital assets - summary of activity disclosure June 1, 2016
90.40.40 Long-term construction commitments disclosure June 1, 2016
90.40.45

Leases, liabilities by major class - summary of activity, and Certificates of Participation (COPs) disclosure

June 1, 2017
90.40.50 Unavailable and unearned revenues disclosure June 1, 2016
90.40.55

Bond debt disclosure

June 1, 2017
90.40.60 Transfer disclosure June 1, 2016
90.40.70

Pension disclosure

June 1, 2016
90.40.75 Miscellaneous disclosure June 1, 2017
90.40.95 Financial disclosure certification June 1, 2017

Click here if you would like to print a PDF Version of this document.


Return to Table of Contents