YEAR-END PROCEDURES AND FINANCIAL REPORTING
PAGE
1. GENERAL INFORMATION 10-1
1.1 Statutory References 10-1
1.2 Purpose and Objectives of Year-End Closing 10-1
1.3 Statutory vs. GAAP Closing 10-1
1.4 Agency Accounting and Reporting Requirements 10-2
2. STATUTORY (LEGAL) CLOSING AND REPORTING 10-3
2.1 General Information 10-3
2.2 Schedule of Events and Reports Required 10-3
3. GAAP CLOSING AND REPORTING 10-4
3.1 General Information 10-4
3.2 GAAP Closing Schedule 10-4
3.3 Annual GAAP Training for Agencies 10-5
3.4 GAAP Closing Packages and Procedures 10-5
3.5 Comptroller GAAP Reports 10-6
3.6 Statewide Audit 10-6
3.7 The Comprehensive Annual Financial Report (CAFR) 10-7
3.8 Connecticut GAAP Accounting Policies 10-9
3.9 Exhibit - GAAP Closing Package 10-11
GAAP Closing Package - Acknowledgment 10-11
GAAP Reporting Form - Cash in Bank 10-14
GAAP Reporting Form - Investments 10-16
GAAP Reporting Form - Receivables 10-18
GAAP Reporting Form - Deferred Revenue 10-24
GAAP Reporting Form - Contractual Commitments & Retainages 10-26
GAAP Reporting Form - Leases 10-29
GAAP Reporting Form - Compensated Absences 10-31
GAAP Reporting Form - Other Financal Information 10-33
GAAP Reporting Form - Other Assets & Liabilities 10-34
4. FEDERAL FUNDS SINGLE AUDIT ACT REPORTING 10-36
ACCOUNTING MANUAL 10-0 MAY 1993


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