Fiscal Year End Instructions Index
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STATE OF CONNECTICUT

OFFICE OF THE STATE COMPTROLLER

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Fiscal Year End Instructions Index

1.0 Statutory References
2.0 Year-End Closing Overview
3.0 Basis of Accounting
 
3.1 Modified Accrual
3.2 Accrual Accounting
3.3 Statutory (Budget) Basis
3.4 GAAP Basis
 
4.0 Reporting Differences
 
4.1 Reporting Entity
4.2 Basis of Accounting and Assets and Liabilities
4.3 Format and Disclosure
4.4 Agency Accounting and Reporting
 
5.0 Statutory (Legal) Closing and Reporting
 
5.1 General Information
5.2 Schedule of Events and Reporting
 
6.0 GAAP Closing and Reporting
 
6.1 General Information
6.2 GAAP Closing Schedule
6.3 Annual GAAP Training for Agencies
6.4 GAAP Closing Packages and Procedures
6.5 Comptroller GAAP Reports
6.6 Statewide Audit
 
7.0 The Comprehensive Annual Financial Report (CAFR)
 
7.1 General Information
7.2 CAFR Sections:
7.2.1 Introductory Section
7.2.2 Financial Section
7.2.3 Basic Financial Statements
7.2.4 Combining Funds Statements and Schedules - NonMajor Funds
7.2.5 Statistical Section
7.2.6 Connecticut GAAP Accounting Policies
7.3 Reporting Entity
 
8.0 Fund Accounting