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TABLE OF CONTENTS
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| SECTION ONE - INTRODUCTION |
Page No. |
| TOPIC |
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| Foreword |
1-1-1 |
| GAAP Overview |
1-2-1 |
| Transactions Between State Reporting Entity Organizations |
1-3-1 |
| Budgetary Basis of Accounting |
1-4-1 |
| Laws and Regulations |
1-5-1 |
| Accounting for Grants and Other Financial Assistance |
1-6-1 |
| Pension Fund Accounting |
1-7-1 |
| Year End Closing Procedures |
1-8-1 |
| Year End Financial Statements |
1-9-1 |
| Schedule |
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| "1A" - State Reporting Entity and GAAP Funds |
1A-1-1 |
| SECTION TWO - STATE CHART OF ACCOUNTS AND OTHER ACCOUNTING IDENTIFIERS |
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| TOPIC |
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| State Chart of Accounts Structure |
2-1-1 |
| Expenditure Functions |
2-2-1 |
| Expense Consolidation - Accrual Basis Funds |
2-3-1 |
| Catalog of Federal Domestic Assistance |
2-4-1 |
| Fund Number/Identifiers |
2-5-1 |
| Fund Source (Program) Identifiers |
2-6-1 |
| Schedules |
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| "2A" - State of Chart of Accounts |
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| Object Classes (Subclass) |
2A-1-1 |
| Assets and Other Debits |
2A-2-1 |
| Liabilities, Fund Balance, Net Assets and Other Credits |
2A-3-1 |
| Revenues and Other Financing Uses |
2A-4-1 |
| Expenditures/Expense and Other Financing Uses |
2A-5-1 |
| Subaccounts |
2A-6-1 |
| "2B" - Listing of State Organizations and Expenditure Functions |
2B-1-1 |
| SECTION THREE - ACCOUNTING PROCEDURES |
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| TOPIC |
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| Assets |
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| Cash, Cash Equivalents and Investments |
3-1-1 |
| Receivables, Due Froms, And Advances to Other Funds |
3-1-7 |
| Inventories |
3-1-13 |
| Prepaid Items and Deferred Charges |
3-1-17 |
| Restricted Assets |
3-1-21 |
| Capital Assets |
3-1-23 |
| Liabilities |
Back to Top |
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Accounts Payable, Intergovernmental Payables, Contracts Payable, Payroll/Withholdings Payable and Benefits Payable
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3-2-1 |
| Compensated Absences Payable |
3-2-5 |
| Claims and Judgments Payable |
3-2-7 |
| Due to Other Funds and Advances From Other Funds |
3-2-11 |
| Interest Payable (Matured and Accrued) |
3-2-13 |
| Deferred Revenue |
3-2-15 |
| Capital Leases/Installment Purchases Payable |
3-2-17 |
| Notes and Bonds Payable, Unamortized Bond Premiums and Discounts |
3-2-21 |
| Customer Deposits, Overpayments, Funds Held for Others, Unclaimed Property Liability, Reverse Repurchase Agreement Obligations and Liabilities Under Security Lending Transactions |
3-2-25 |
| Estimated Liability for Landfill Closure and Postclosure Care Costs |
3-2-27 |
| Fund Balance/Net Assets |
Back to Top |
| Net Assets |
3-3-1 |
| Reserved Fund Balance |
3-3-3 |
| Unreserved Fund Balance |
3-3-7 |
| Other Accounts |
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| Clearing Accounts |
3-4-1 |
| Unallotted State Appropriations, Federal, Local Government and Other Grants and Contracts Approved |
3-4-3 |
| Revenues |
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| Tax Revenue |
3-5-1 |
| Grants and Other Financial Assistance |
3-5-3 |
| Interest Earned, Realized and Unrealized Investment Gains and Losses, Unclaimed Property and Cash Basis Revenues (GASB Definition) |
3-5-7 |
| Nonoperating Revenues |
3-5-11 |
| Other Financing Sources and Transfers |
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| Other Financing Sources |
3-6-1 |
| Interfund Transfers (Accrual Basis Funds) |
3-6-3 |
| Appropriations, Governor's Emergency Funds and Carryover |
Back to Top |
| State Appropriations, Governor's Emergency Funds and Other State Funds |
3-7-1 |
| Carryover |
3-7-3 |
| Expenditures/Expense |
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| Expenditure and Operating Expenses |
3-8-1 |
| Nonoperations Expenses |
3-8-5 |
| Other Financing Uses |
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| Other Financing Uses |
3-9-1 |
| SECTION FOUR - OTHER PROCEDURAL ISSUES |
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| TOPIC |
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| Foreword |
4-1-1 |
| Employee Travel, Incurred on Behalf of Another Agency |
4-2-1 |
| Payments to Board Members |
4-3-1 |
| GSFIC - Funded Construction Projects |
4-4-1 |
| Accounting for Per Diem and Fees and Contracts |
4-5-1 |
| Outstanding Checks |
4-6-1 |
| Capital Asset Guide Procedures |
4-7-1 |
| Capital Asset Guide Addendum |
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| SECTION FIVE - INTERNAL CONTROLS |
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| TOPIC |
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| Overview |
5-1-1 |
| Control Environment |
5-2-1 |
| Risk Assessment |
5-3-1 |
| Control Activities |
5-4-1 |
| Information and Communication |
5-5-1 |
| Monitoring |
5-6-1 |
| Conclusion |
5-7-1 |
| Management's Responsibilities for Maintaining Internal Controls to Prevent and Deter Fraud |
5-8-1 |
| SECTION SIX - MANUAL UPDATES AND INQUIRIES |
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| TOPIC |
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| Manual Updates |
6-1-1 |
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| Procedures for Requesting Manual Updates, Other Comments/Inquiries |
6-2-1 |
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Additional/Updated Policies and Procedures
Journal Entry Documentation Policy (effective 7/1/08)
Prior Year Carry-Over (Accounting)(effective 7/1/08)
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