| 27 GAAP Reporting |
|---|
| 27:00:00 |
| 27:10:00: Overview |
| 27:10:10 - Office of Financial Reporting |
| 27:10:20 - Comprehensive Annual Financial Report (CAFR) |
| 27:10:30 - CAFR Preparation |
| 27:10:40 - GAAP Packets |
| 27:20:00: Financial Statements |
| 27:20:10 - GAAP Funds |
| 27:20:20 - GAAP Adjustments |
| 327:20:30 - 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 |
| 27:30:00: 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 |
| 427:30:40 - Accounts Payable 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 |
| 27:40:00: Supplementary Schedules |
| 27:40:05 - Overview |
| 27:40:10 - Accrued Compensated Absences |
| 27:40:15 - Leases |
| 27:40:20 - Changes in Long-term Obligations |
| 227:40:21 - Calculation of Amount Available for the Retirement of Long-term Debt |
| 27:40:26 - Debt and Pollution Questionnaires |
| 27:40:40 - Contingent Liabilities and Attorney Letter |
| 27:40:50 - Representation Letter |
| 27:50:00: Capital Assets |
| 27:50:10 - Overview |
| 27:50:25 - Construction in Process Additions and Deletions |
| 27:60:00: 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 |