STATE OF MISSISSIPPI
DEPARTMENT OF FINANCE AND ADMINISTRATION

TOPIC GAAP Reporting SUB-SECTION: 27.00.00
SECTION Index ISSUANCE DATE: June 30, 2011
SUB-SECTION   Revised: 2019
27 GAAP Reporting  
  10 Overview
    27:10:10 Office of Financial Reporting
    27.10.20 Comprehensive Annual Financial Report (CAFR) Overview
    27:10:30 CAFR Preparation
    27:10:40 GAAP Packets
  20 Fund Financial Statements
    27:20:10 GAAP Funds
    27:20:20 GAAP Adjustments
    27:20:30 Common GAAP Adjustments
    27:20:40 GAAP Journal Voucher Upload
    27:20:50 GAAP Packet Checklist
    27:20:60 GAAP Sign-Off Form
    27:20:70 Listing of GAAP Schedules and Forms
  30 Supporting Schedules
    27:30:05 Overview
    27:30:10 Accounts Receiveable Recorded by Agency
    27:30:15 Investments and Interest Receivable
    27:30:25 Inventory
    27:30:30 Loans and Notes Receivable
    27:30:40 Accounts Payable Recorded by Agency
    27:30:55 Due To / Due From Recorded by Agency
    27:30:60 Federal Grant Activity
    27:30:65 Federal Grant Activity Transfer in From Another State Agency
    27:30:70 Federal Sub-Grant Activity
    27:30:75 Transfers Between Funds
    27:30:80 Deferred Revenues - Other Than Federal
  40 Supplementary Schedules
    27:40:05 Overview
    27:40:10 Accrued Compensated Absences
    27:40:15 Leases
    27:40:20 Changes in Long-term Obligations
    27:40:21 Calculation of Amount Available for the Retirement of Long-term Debt
    27:40:26 Questionnaires
    27:40:40 Contingent Liabilities and Attorney Letter
    27:40:50 Representation Letter
  50 Capital Assets
    27:50:10 Overview
    27:50:25 Construction in Progress Additions and Deletions
  60 Property Funds
    27:60:10 Overview
    27:60:20 Statement of Cash Flows
    27:60:25 Statement of Cash Flows Worksheet
    27:60:30 Statement of Cash Flows Checklist