Skip to content

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Note: To navigate this guide on a mobile device you must use the Table of Contents.

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Introduction

Governmental Accounting Standards Board (GASB)
GASB Questionnaires

All simplified and full reporting agencies are required to complete and submit every GASB Questionnaire each fiscal year.

All of the following GASB Questionnaires are due on or before Aug. 15, 20CY:

  • GASB 14/39/61/80/90 Component Unit (PDF Preview)

    GASB 14/39/61/80/90 establishes accounting and financial reporting standards for agencies with new potential component units or changes to existing component units. All agencies are required to submit the GASB 14/39/61/80/90 Questionnaire (even if your agency has no component units). For more information, see Component Units.

    Note: Although GASB 90 implementation is effective for fiscal 2020, the Financial Reporting section is gathering information on the questionnaire for informational purposes during fiscal 2019.

  • GASB 47 Accounting for Termination Benefits (PDF Preview)

    GASB 47 establishes accounting and financial reporting standards for termination benefits. When an agency provides termination benefits arrangements to voluntary or involuntary separated employees, the agency must take steps to determine whether a liability exists and disclosures are required as of the fiscal year-end. All agencies are required to complete the GASB 47 Questionnaire. For more information, see Termination Benefits.

  • GASB 49 Pollution Remediation Obligations (PDF Preview)

    GASB 49 establishes accounting and financial reporting standards for pollution remediation obligations. When an agency knows or suspects pollution may exist at a site, the agency must take steps to determine whether an obligating event occurred that requires accounting for a pollution remediation obligation. All agencies are required to complete the GASB 49 Questionnaire (even if your agency has no pollution remediation). For more information, see Pollution Remediation Obligations.

  • GASB 60 Service Concession Arrangements (PDF Preview)

    GASB 60 establishes accounting, reporting and disclosure guidance for both governmental transferors and governmental operators in Service Concession Arrangements (SCAs). These arrangements are a type of public-private or public-public partnership. All agencies are required to complete the GASB 60 Questionnaire. For more information, see Service Concession Arrangements.

  • GASB 69 Government Combinations and Disposals of Government Operations (PDF Preview)

    GABS 69 relates to the accounting and financial reporting of government combinations and disposals of government operations (such as government mergers, government acquisitions, transfers of operations and disposals of government operations). All agencies are required to complete the GASB 69 Questionnaire. For more information, see Government Combinations and Disposals of Government Operations.

  • GASB 70 Non-exchange Financial Guarantees (PDF Preview)

    GASB 70 relates to accounting and financial reporting of non-exchange financial guarantees. A state agency sometimes extends financial guarantees to other governments, non-governmental entities, or individuals as part of its mission to assist these parties within its jurisdictions. All agencies are required to complete the GASB 70 Questionnaire. For more information, see Non-exchange Financial Guarantees.

Back to Top

PDF documents require the latest version of Adobe Acrobat Reader.