State Board of Accounts 211 Articles
- Are there audit exceptions for approving salary ordinance after the budget?
- Does the Sheriff's salary have to be a percentage of the prosecutor?
- Can the Courts have their own personnel policy?
- Do auditors need time cards turned in?
- Why do we do salary ordinance first
- Can additional stipend be approved for elected officials?
- Is DLGF changing their fund numbers?
- Is there a State grant project income fund for probation? Is an ordinance needed?
- What is an example of a permanent fund?
- Do we need an ordinance to close it out a dormant fund? Does council need to approve?
- What do we do with dormant funds when the original ordinance cannot be found?
- Do we need a new fund for the same grant every year?
- Is there a separate fund for pension?
- What are Enterprise funds?
- Does the Public safety function apply to regulatory like it applies to GAAP?
- Do debt services funds need to be separate or can they be combined into one fund?
- Will SBOA take it easy on the counties with findings over these changers for the next two years?
- Our Regional Sewer District Director is on county's health insurance, can they borrow money from the county to do sewer work? How is it shown on the Financial Statements?
- How do you determine useful lives?
- How do we track a renovation to the jail?
- Do we have to track radios?
- How do we report software for capital assets?
- Who tracks the Construction in Progress, if there is a bond and building corporation involved?
- Will the SBOA take exception to the capitalization threshold the counties choose?
- Does SBOA have guidelines of what should be included in the capitalization policy?
- If items purchased with pass thru grant money: should they be on capital asset listing?
- What is the difference between a bond and a note?
- What kind of finding will be on debt?
- Will the schedule with special revenue, capital projects, and debt service take place of the 2019 financial statements?
- Do we figure out the five year aggregate information for debt note by hand?