| 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 |