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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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2017 Updates Table - Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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2019 Updates Table

The following table displays all content changes to this website. Updates critical to the reporting requirements (policies/procedures) are indicated with highlighted rows.

Changes to this Website
Date Updates
12/10/2019 Updated requirements for Fiduciary Activities.
10/08/2019 Updated requirements for Agency Funds.
09/20/2019 Updated requirements for Fiduciary Activities.
09/20/2019 Updated requirements for Agency Funds.
08/22/2019 Updated GASB 83 ARO and GASB 88 Direct Borrowings and Direct Placements requirements.
08/09/2019 Added GASB 88 requirements for Direct Placements and Borrowings in Note 5 — Long-Term Liabilities.
08/09/2019 Added GASB 83 requirements for Certain Asset Retirement Obligations in Note 5 — Long-Term Liabilities.
08/09/2019 Updated Capital Leases for GASB 88.
08/09/2019 Updated submission requirements for all GR consolidated agencies.
06/03/2019 Added requirements for GASB 89 in Note 2 – Capital Assets.
06/03/2019 Updated Capital Assets for GASB 89.
06/03/2019 Updated the Capital Asset Note Preparation for Universities to reflect GASB 89 changes.