State Board of Accounts 211 Articles
- What do we do with lease to own?
- Can you print out the Annual Financial Report into the regulatory report format?
- Is the OPEB for DLGF done at the same time as AFR?
- Are we entering OPEB information twice in Gateway?
- What is significant transfer?
- When is the AFR for 2019 available?
- Are GAAP reporting and regulatory reporting done together?
- When transferring Construction in Progress to Building: show additions for the year before the transfer and transfer the whole amount?
- What is Historical cost?
- Should roads be included as infrastructure?
- Would a septic system at a lake park be improvements other than building?
- Do all leases have to be submitted with Annual Financial Report? (Operating and Capital)
- What do we do with dormant funds, if they are grants or we don't know what they are?
- Is land held by the Redevelopment Commission in Inventory for Redevelopment purposes reported
- How to handle Construction in Progress when a building corporation is doing the construction?
- How to understand infrastructure? Where do we get info?
- Who is responsible for establishing Capital asset policy?
- If we created a building corporation and the county sold the land, do we show the lease rental payments in the new enhanced regulatory?
- If making a January Debt payment in December how so we show Due in one year on the debt schedule within the notes?
- What do we do with fund balance left in grant fund and now dormant?
- Grants overdrawn for 10 years? Can you repay from Rainy Day?
- Encumbrances for payroll: Does this have to be done?
- Do you re-appropriate Community Crossing Reimbursements?
- What if Reimbursements are not being asked for timely? Especially courts?
- Community Correction/Drug Court: do grants require an appropriation?
- Rainy Day fund: Is appropriation needed?
- County General: can a transfer of appropriation from Commissioners to Sheriff be done?
- Can Council force the use of Recorder's Record Perpetuation fund?
- Can salaries be paid out of Recorders' Record Perpetuation fund?
- Recorder Perpetuation: If budgeted, can an additional be asked?