Chapter 90 - State Reporting
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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, 2019 |
| 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 ACFR | 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, 2022 |
| 90.20.10 | Cash cut-off date and policies | June 1, 2016 |
| 90.20.15 | Prior period adjustments and corrections | July 1, 2020 |
| 90.20.20 | Revenue recognition | July 1, 2020 |
| 90.20.25 | Expenditure/expense recognition | July 1, 2020 |
| 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, 2019 |
| 90.20.55 | Accounting estimates | June 1, 2016 |
| 90.20.60 | Interfund accruals | June 1, 2022 |
| 90.20.62 | Fund balance | June 1, 2016 |
| 90.20.70 | Adjustment and reconciliation activity | July 1, 2022 |
| 90.20.80 | Office of Financial Management analysis and ACFR 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, 2022 |
| 90.40.20 | Cash and investments disclosure |
June 1, 2021 |
| 90.40.30 | Taxes receivables disclosure | June 1, 2022 |
| 90.40.35 | Inventory disclosure | June 1, 2016 |
| 90.40.38 | Capital assets - summary of activity disclosure | June 1, 2022 |
| 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, 2022 |
| 90.40.50 | Unavailable and unearned revenues disclosure | June 1, 2022 |
| 90.40.55 | Bond debt disclosure |
June 1, 2022 |
| 90.40.60 | Transfer disclosure | June 1, 2016 |
| 90.40.70 | Pension disclosure |
June 1, 2016 |
| 90.40.75 | Miscellaneous disclosure | June 1, 2019 |
| 90.40.80 | Internal control/internal audit questionnaire disclosure | June 1, 2019 |
| 90.40.95 | Financial disclosure certification | June 1, 2022 |