Latest Changes 2011 - GADOE Georgia Department of Education

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FINANCIAL MANAGEMENT FOR
GEORGIA LOCAL UNITS
OF ADMINISTRATION
Latest Revisions to Financial Management for Georgia Local Units of Administration
Title
Introduction
Preface
How to Use This Manual
Last Revised
September 2008
September 2008
September 2008
SECTION I. GENERALLY ACCEPTED ACCOUNTING AND
FINANCIAL REPORTING PRINCIPLES
Chapter 1
Chapter 2
Chapter 3
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8
Chapter 9
Chapter 10
Chapter 11
Chapter 12
Chapter 13
Chapter 14
Chapter 15
Chapter 16
Chapter 17
Chapter 18
Chapter 19
Chapter 20
Introduction to LUA Accounting
Basic Accounting Theory
Double Entry Accounting
Accounting Records
Principles of Accounting
Fund Accounting
Summary of the Basis of
Accounting/ Measurement Focus
Budgetary Accounting
Revenue and Receipt Accounting
Expenditure and Disbursement
Accounting
Payroll Accounting
Inventory Accounting for
Consumable Supplies
Interfund Activities
Capital Projects Funds
Debt Service Funds
Capital Assets
Long Term Debt
Enterprise Funds
Internal Service Funds
Fiduciary Funds
February 2009
February 2009
February 2009
July 2011
February 2009
March 2009
March 2009
July 2011
July 2011
July 2011
September 2008
July 2011
April 2009
July 2011
April 2009
July 2011
April 2009
April 2009
April 2009
April 2009
SECTION II. FINANCIAL REPORTING
Chapter 21
Chapter 22A
Chapter 22B
Interim Financial Reporting
Annual Financial Reporting
Auditor’s Reports
February 2010
May 2009
September 2008
Title
Chapter 22C
Chapter 22D
Chapter 22E
Chapter 22F
Chapter 22G
Chapter 22H
Chapter 22I
Chapter 23A
Chapter 23B
Chapter 23C
Chapter 23D
Chapter 24
Chapter 25
Chapter 26
Chapter 26A
Basic Financial Statements
Notes to the Financial Statements
Comprehensive Annual Financial Report
The Financial Reporting Rewards Program
Converting from the Fund Financial
Reporting Level to the Entity-Wide
Financial Reporting Level
Preparing for a Governmental Accounting
Standards Board (GASB 34) Audit
The Single Audit Act Amendments of 1996
Overview of Annual State
Financial/Budget Report
Closing the Fiscal Year
Budget/Financial Date Review
and Transmission
CS-1 Salary and Travel Reporting
Requirements
The QBE Funding Formula
Government Fund Deficits
Indirect Costs Rates
Pollution Remediation Obligations
Last Revised
August 2011
August 2011
September 2008
April 2009
April 2009
May 2009
September 2008
September 2008
September 2008
September 2008
October 2008
September 2008
September 2008
September 2008
February 2010
SECTION III. THE ACCOUNTING CYCLE PROCEDURES
Chapter 27
Chapter 28
Chapter 29
Chapter 30
Cash Receipts
Cash Disbursements
Payroll Administration
Inventories
September 2008
September 2008
September 2008
September 2008
SECTION IV. FINANCIAL MANAGEMENT
Chapter 31
Chapter 32
Chapter 33
Chapter 34
Chapter 35
Chapter 36
Chapter 37
Chapter 38
Chapter 39
Developing Financial Policies
Preparing Operating Budgets
Preparing a Capital Improvements Program
Purchasing
Debt Issuance and Management
Managing Cash and Investments
Implementing a Capital Assets
Management System
The Annual Audit
Risk Management
September 2008
September 2008
September 2008
September 2008
September 2008
September 2008
September 2008
September 2008
September 2008
SECTION V. OTHER INFORMATION
Title
Chapter 40
Chapter 41
Chapter 41A
Chapter 42
Chapter 43
Chapter 43A
Statewide Travel Regulations
State and Federal Fiscal Rules and
Procedures
School Food and Nutrition
Records Management
School Activity Accounts
Charter Schools
Last Revised
September 2008
November 2008
January 2010
September 2008
September 2008
August 2009
SECTION VI. REGIONAL EDUCATIONAL SERVICE AGENCIES
Chapter 44
Regional Education Service Agencies
September 2008
SECTION VII. APPENDICES
Appendix A
Appendix B
Appendix C
Appendix D
Appendix E-1
Appendix E-2
Appendix E-3
Appendix E-4
Appendix F
Appendix G
Appendix H
Appendix I
Appendix J
Appendix K
Appendix L
Acronyms and Pronouncements
Glossary of Terms
Chart of Accounts
Illustrative Comprehensive Annual
Financial Report
Data Transmission Dates
Data File Specifications
Financial Data Single Fund Transmission
Financial Data (All) Funds Transmission
Revenues GASB 34
Classification of Expenses – GASB 34
Required Note Disclosures
Accrual of Salaries and Benefits
Department of Audits Education Division
Resources
QBE Expenditure Tests
CS1 Instructions
September 2008
September 2008
September 2008
September 2008
September 2008
September 2008
September 2008
September 2008
September 2008
September 2008
September 2008
September 2008
August 2010
September 2008
September 2008
SECTION VIII. RECOMMENDED BEST PRACTICES



Fund Balance Policy effective June 30, 2011
Intangible Asset Policy Template
IRC Section 3402(t) compliance (3% withholding of vendor payments)
May 2011
June 2011
June 2011
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