GAAP Debt Questionnaire

DEBT QUESTIONNAIRE

GASB requires certain disclosures related to debt transactions and derivative instruments. Therefore, when an agency enters into short and long-term financing arrangements or derivative instruments the agency must provide proper and timely documentation to Office of Financial Reporting in support of each transaction. Agency personnel or their representative should understand the complete transaction in order to make the necessary GAAP entries and disclosures for inclusion in the State’s Comprehensive Annual Financial Report (CAFR) OFR has developed the attached questionnaire in order to capture debt activity executed by each agency.

This questionnaire is due July 8, 2020.



If yes, please provide the following for each agreement.







If yes, provide the following for each loan guarantee.

Remember to print before submitting.

 

 

 

 

 

 

 

 

 

MS Department of Finance and Administration
Office of Financial Reporting
POST OFFICE BOX 1060 * Jackson, Mississippi 39215-1060 * TEL: 601-359-2160 * FAX: 601-359-3896