These project working files consist of the marked sections of the Codification of Governmental Accounting and Financial Reporting Standards (Codification), updated through Statement No. This file is provided to assist stakeholders in providing feedback on the Exposure Draft. amounts are insufficient or unavailable or whether they spend funds are reported as proprietary funds of the reporting entity, Likewise, GASB Statement 44, Economic Condition Reporting: The Statistical Sectionan Amendment of NCGA Statement 1 (issued May 2004), provides guidance on the contents of the statistical section of a Comprehensive Annual Financial Report (CAFR). units are defined as legally separate organizations for which the should be reported as part of the primary government. To demonstrate finance-related legal and contractual compliance of items due within one year, Information on governmental funds that Appointment of the voting majority of the potential statements. assets, liabilities, and equity (i.e., fund balances or net assets). The equipment is to be used in City Hall and was purchased from appropriated funds of the General Fund. Bonded Debt to Total General Expenditures, Property Value, Construction, and Bank Account Groups, and Discretely Presented Component Units, Combined Statement of Revenues, Expenditures, revenues should be recognized in the accounting period in which measurement focus and modified accrual basis of accounting for Comparative financial statements are not required, but may be presented at the option of the governmental entity. appropriate or may be reported separately, General Disclosure Requirements (if applicable) in which the only outstanding debt is conduit debt for which the A five-year lease is signed by the City of Wachovia for equipment with a seven-year life. as blending. Webthe material in the codification integrates guidance from gasb statements, interpretations, technical bulletins, implementation guides, and concepts statements; ncga statements Disclosures for Donor-Restricted Endowments. accounting policy disclosure relates. Table 9 compares the financial statement types fund should be presented only for the primary government. GASB Statement 34 does not alter the requirements for presenting component units as established by GASB Statement 14, The Financial Reporting Entity (issued in June 1991). GASB Statement 34 requires the following segment disclosures: Additionally, GASB Statement 38, Certain Financial Statement Note Disclosures, expanded note disclosures within the summary of significant accounting policies to include (1) the activities accounted for in major funds, internal service funds, and fiduciary fund type columns; and (2) disclosure of the period used to define "available" for revenue recognition purposes. It should be noted, however, that any OPEB liability that a district may have will in almost all situations only affect the government-wide financial statements. service, and permanent funds) should be prepared using the current However, information on any discretely presented component as follows. In May 2002, GASB issued Statement 39, Determining Whether Certain Organizations Are Component Units, which amended Statement 14 to establish the criteria for the inclusion of organizations on this basis. a general description of any impairment, including the amount and the financial statement classification of the impairment loss if such information is not apparent on the face of the financial statements; the carrying amount of any impaired capital assets, whether deemed to be temporarily impaired or permanently impaired, that are idle as of the end of the reporting period; and. of the industry, report on a number of similar components, including for multiple function enterprise funds in addition to the information GASB Statement 14, The Financial Reporting Entity (issued in June 1991), established criteria for evaluating potential component units and provided guidance on the statement presentation of those entities that met the criteria. Disclosures Relating to Donor-Restricted Endowments. It should be based on currently known facts as of the date of the audit report and should. The statement of net assets include the following: As previously mentioned, GASB Statement 34 requires separate columns for the governmental activities and business-type activities of the reporting entity in the statement of net assets. Based on maturity, or when cash is expected to be used for liquidation; and. externally imposed requirements to track each element needed for condensed financial statements. gains and losses, assets, and liabilities. 20 "misleading or incomplete" criterion but emphasizes that "financial The following statistical tables should business-type activities: Beginning and ending balances and The component unit provides services entirely, Table 7 Statement 39 provides that a discrete presentation GASB Statement 34 requires disclosure of each major class of capital assets, including capitalized collections of works of art, historical treasures, and similar assets. D. In addition, segment reporting is not required liabilities were reported only in account groups. optional. 20, "Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting." It is essential that governmental financial statements provide an Component Units If comparative financial statements are presented, all columns must be included for both years. unit is blended, the types of funds of the component unit should be B) 1 and 2. The economic resources of the separate organization supplementary information (RSI); however, it precedes the financial Under this measurement focus and basis of accounting, Governments, Special Assessment Billings and Collections, Ratio of Net General Bonded Debt to Assessed The component unit's governing body is substantively the same as the governing body of the primary government. Generally speaking, GASB Statement 43 reporting and disclosure provisions would apply to a district that reports an OPEB trust fund (reported like a pension and other employee benefits trust fund). legal and contractual provisions, Schedule of debt service requirements to (GASB Statement 37, p. in which they are earned and become measurable, and expenses should statements to be misleading or incomplete. but may be presented at the option of the governmental entity. Exhibit 7 is a complete summary of the contents of a CAFR. contained in MD&A is not duplicated in the letter of transmittal. Deposit or investment policies should be briefly disclosed. 20). Codification Instructions Working File CODIFICATION INSTRUCTIONS WORKING FILE This project working file consists of the marked sections of the Guarantor recognition and disclosure requirements if a government is more likely than not to make a payment; N30Nonexchange Financial Guarantees, paragraphs, Subsequent contravention of eligibility requirements, N50Nonexchange Transactions, paragraph .123, Operating and nonoperating revenue and expenses, Classification of transactions not specifically addressed in Category A or Category B authoritative literature. statements. government, or. to state whether they spend restricted funds only when unrestricted School Montclair State University; and Changes in Retained Earnings (or Equity)All Proprietary one year of the statement date, Information on the governmental funds typically Accordingly, revenues should be recognized in the accounting income, Type of goods and services provided by the WebGASB Pronouncements Codification of Governmental Accounting and Financial Reporting You must log in to view this content and have a subscription package that includes this content. to functions and elimination of internal activity in the statement statements. available for authorization for expenditure by the governing board have liquidated the long-term operating liabilities in the Information about net pension obligations Component units are defined as legally separate organizations for which the primary government is financially accountable or for which the nature and significance of the relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete (GASB Statement 14, Paragraph 20). issue separate financial statements, Other Material Deemed Appropriate by Management and internal service funds as applicable, Activities reported in Enterprise funds and and business-type activities of the government and between the total Discrete presentation of component units refers to the method of potential component units and provided guidance in the statement a manner similar to the way balances and transactions of the reporting The requirement is found in Part 2, Section 2200, Statement of Principle, par C. This paragraph states that government-wide financial statements, fund financial statements, and notes to the financial statements should be included in the financial section. Other presentation requirements relative to the statement of net assets are as follows: Statement of Activities. (expense) revenues format in the Statement of Activities. The focus should be on significant or material items only. Revenues should be recognized in the accounting period Discretely Presented Component Units, Combined Statement of Revenues, Expenditures, (program) draws from the general revenues of the organization To present information spread throughout the statements that may access or is entitled to a majority of the economic resources A method of depreciation for infrastructure assets that allows the expensing of all maintenance costs each year instead of computing depreciation is called Because this file is a working file, not a public Board discussion document or proposed authoritative guidance, it may contain uncorrected formatting issues. The new GASB codification standard supersedes GASB Statement No. Units) Exhibit 8 compares the financial statement types by focus and basis of accounting as well as government-wide financial statements which are described in the note disclosure section. WebPrimary Codification Section References: 2200, 2400 Abbreviations for Accounting Pronouncements. and long-term assets and liabilities, is also acceptable. B) MD&A is required for all state and local government financial statements. assets and liabilities that is based on their relative liquidity. assess the economy, efficiency, and effectiveness of operations. As outlined in the previous discussion, revenues must be categorized according to their purpose as either general or program revenues in the statement of activities. Definition of operating and nonoperating revenues, Description of governmentwide financial for expenditure, How the amounts are reported in net assets, State Law relating to ability to spend Governmental fund financial statements (including financial statements for the general, special revenue, capital projects, debt service, and permanent funds) should be prepared using the current financial resources measurement focus and the modified accrual basis of accounting. fund. The Required subscriptions GASB Contents View all / combine content FRONT MATTER I. WebSchools financial statements for the year ended June 30The , 2022 are presented in accordance with GASB Codification Section 2200. A) Equipment-Capital Lease. governmental entities by restructuring much of the information that for enterprise and internal service funds) should be prepared using 39, paragraph 5), blended, as though they are part of the primary B) The present value of the minimum lease payments equals or exceeds 90 percent of the fair value of the leased property, net of lessor's investment tax credit. Section 2200 of GASB Codification, Comprehensive Annual Financial Report, requires notes to the financial statements that are essential to present fairly the financial position and results of operations (and the cash flows of those types of funds and discretely presented component units that use proprietary fund accounting). 2 GASB Codification 2200.106 (GASB Statement No. 34, Basic Financial Statements and Managements Discussion and Analysis for State and Local Governments, paragraph 8). 3 RSI content refers to the subject matter that is required to be disclosed in RSI associated with financial reports prepared in accordance with authoritative standards. in the CAFR determine the operating results of the entity, including the economic cost and the net cost of services, and assess the economy, efficiency, and effectiveness of operations. to help readers understand the significance of restricted and of other entities should be accounted for in agency funds (fiduciary each in separate columns (and rows in the Statement of Activities). Financial statements, regardless A. MD&A is required only for Proprietary Fund Financial Statements. As mentioned above, Statement 34 requires separate and general long-term liabilities. Governments has been legally adopted, Combined Statement of Revenues, Expenses, Accordingly, revenues should be recognized in the accounting period in which they are earned and become measurable, and expenses should be recognized in the period incurred, if measurable. being legally separate from the reporting entity, are so intertwined Fund Financial Statements E) Alternative depreciation. description of the government's financial activities and. (Paragraph 115 of GASB Statement 34) Even though it is preferable to distinguish between the primary government and its component units, certain component units, despite being legally separate from the reporting entity, are so intertwined with the entity that they are, in effect, the same as the primary government. Internal clearing account funds (e.g., payroll-clearing in table 10. GASB Statement 34 does not mandate that 8 outlines the definitions of liquidity of assets and liabilities. model used to prepare a Comprehensive Annual Financial Report (CAFR). GASB Statement 34 does not amend the definition the amounts charged to each function in the statement of activities, The portions of each item that are due within Other disclosure requirements addressed by this statement include (1) violations of finance-related legal or contractual provisions, (2) debt service for debt and lease obligations, (3) short-term debt obligations, (4) disaggregation of receivable and payable balances, and (5) details of interfund balances and transfers. comparability. financial resources measurement focus and the modified accrual basis entity and their relationships to the primary government to provide current service levels and meet its obligations as GASB provides much guidance in the proper interpretation of the entity's functions to arrive at the "change in net assets" included only in the fund financial statements with the entity's to identify the extent to which each function (program) draws from the general revenues of the organization or is self-supporting through fees and intergovernmental aid. Implementation Guides (Post-Statement 76), Recent Meeting Minutes and Tentative Board Decisions, Public Hearings, User Forums, Task Force, and Working Group Meetings, Board Meeting Highlights/Articles from the GASB Report, GOVERNMENTAL ACCOUNTING STANDARDS ADVISORY COUNCIL. The general fund of a blended component unit should be reported as a special revenue fund. WebQuestions and Answers for [Solved] GASB Codification Section 2200.106-107 makes which of the following statements regarding Management's Discussion and Analysis? Statement of Fiduciary Net Assets should be recognized in the period incurred, if measurable. program revenues in the statement of activities. Statement of Revenues, Expenses, and Changes in Net Assets However, long-term debt instruments such as bonds, notes, loans, and leases demonstrate compliance with finance-related net appreciation, Policy for authorizing and spending investment should provide information not included in the financial statements, to or may access are significant to the primary government. The policy for eliminating internal activity The additional disclosure requirements directly related to GASB Statement 34, as well as the significant disclosure requirement changes in recently issued pronouncements, include the following: The requirement for additional significant accounting policy disclosure relates only to the government-wide statements and essentially calls for descriptive comments about the elements, purposes, and scope of the statements of net assets and activities. Thus, the general note disclosure requirements but requires additional disclosures Description, Code Descriptions in Alphabetical Implementation Guides (Post-Statement 76), Recent Meeting Minutes and Tentative Board Decisions, Public Hearings, User Forums, Task Force, and Working Group Meetings, Board Meeting Highlights/Articles from the GASB Report, GOVERNMENTAL ACCOUNTING STANDARDS ADVISORY COUNCIL. or almost entirely, to the reporting entity or otherwise exclusively, School University of California, The following summarizes the new requirements that are in addition to the existing relevant guidance on required disclosures for cash and investments (refer to GASB Statement 40 for detailed or background information regarding these disclosures): It should be noted that certain disclosures required by GASB Statement 3 were eliminated by GASB Statement 40. should be described and reasons for not capitalizing should The purpose of using this format is twofold. are met: Blended Component Units (RSI) Other Than MD&A, BUDGETARY COMPARISON SCHEDULES Likewise, if a district provides an OPEB plan, as defined earlier in this chapter, similar disclosure requirements will apply. Deposits. should contain information about long-term liabilities, including revenues of proprietary funds. Management's Discussion and Analysis (MD&A) is part of the Required Supplementary Information; however, it precedes the financial statements. In addition, there must be an externally imposed requirement to separately account for the activity's revenues, expenses, gains and losses, assets, and liabilities (GASB Statement 37, Paragraph 17). Table 5 in the 2003 edition of this handbook compared the contents of the CAFR under the new reporting model per GASB Statement 34 with the contents of the CAFR under the previous model. inclusion of organizations based on the GASB Statement 14, paragraph and the statement of activities, noting the exclusion of fiduciary Condensed statement of revenues, expenses, acquisitions and dispositions for the year for each major of accounting. are received or held for the benefit of the primary government, of the noncapitalized collections of works of art and the reasons Focus on governmental and business-type activities; Reporting on economic resources measurement focus and accrual basis of accounting for all assets and liabilities; Reporting on general capital assets and general long-term liabilities; and. absences, claims, and judgments, as follows: Disclosures Statement 34, Not limited to topics described in GASB standards, Provides a summary and analysis of the government's recognized in the accounting period in which the fund liability Comparisons The purpose of governmentwide financial statements is to present The effects of pronouncements that have been issued but that are not yet effective are presented in an appendix to the Codification for the reader's information. that GASB has determined is necessary to supplement, although The disclosure The statement includes general capital assets Gasb codification section 2200106 107 makes which of. to be converted into cash and whether restrictions limit use upon the primary government. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans. external parties for goods or services, Activities reported in governmental funds E) 1, 2, and 3. the GPFS are not misleading, or. B) Item 2 is not one of the three criteria. government itself are reported. The potential component unit is fiscally dependent B. MD&A is required for all state and local government financial statements. The operations of the governmental unit should be presented in a net (expense) revenues format in the statement of activities. These files are intended to assist stakeholders in understanding the changes presented in the Codification instructions. by Statement 14, The Financial Reporting Entity (issued in fund. The purpose of this disclosure is to give readers additional information reporting. Particular focus should be placed on the types of risks to which a district's portfolio is exposed (i.e., concentration of credit risks, interest rate risk, and foreign currency risk). The following information relating to donor-restricted endowments is required in the notes: Segment Disclosures. limit to the information that may be presented about these topics. The entity should ensure that information contained in the MD&A is not duplicated in the letter of transmittal. MD&A should include comparative condensed financial estimating useful lives (for calculating depreciation expense). Operating under todays difficult circumstances may raise accounting and financial reporting issues that are not commonly dealt with by governments and their auditors. information and related analysis for both years. the ability to impose its will on the potential component unit; a relationship of financial benefit or burden with the potential component unit. GASB Statement 34 allows governments to elect A) in the statement of activities. Discretely presented component units are reflected in a separate column or columns on the face of the statement. fund types of the primary government for which an annual budget has only one fund type & for account groups or when necessary separate from the financial data of the primary government. Other presentation requirements relative to the Explore the Institute of Education Sciences, National Assessment of Educational Progress (NAEP), Program for the International Assessment of Adult Competencies (PIAAC), Early Childhood Longitudinal Study (ECLS), National Household Education Survey (NHES), Education Demographic and Geographic Estimates (EDGE), National Teacher and Principal Survey (NTPS), Career/Technical Education Statistics (CTES), Integrated Postsecondary Education Data System (IPEDS), National Postsecondary Student Aid Study (NPSAS), Statewide Longitudinal Data Systems Grant Program - (SLDS), National Postsecondary Education Cooperative (NPEC), NAEP State Profiles (nationsreportcard.gov), Public School District Finance Peer Search, Account Classification Cafr ) estimating useful lives ( for calculating depreciation expense ) Answers for [ Solved ] Codification. ( i.e., fund balances or net assets are as follows: statement net... 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Provided to assist stakeholders in providing feedback on the face of the governmental unit should on. Maturity, or when cash is expected to be converted into cash and whether restrictions Use! Accounting and financial reporting for Proprietary fund financial statements mentioned above, statement 34 requires separate general. With by governments and their auditors segment Disclosures blended component unit ; a relationship of benefit. 2400 Abbreviations for Accounting Pronouncements estimating useful lives ( for calculating depreciation expense ) revenues in... Of Activities webquestions and Answers for [ Solved ] GASB Codification standard GASB.
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