Year-End Reporting Package

The year-end closing package explains the procedures to be followed by each department's financial liaison personnel and forms that are completed and returned to Finance.

Year-End Preparations

• FUND Accountant Checklist - This memo lists the items to be addressed at your reporting level
• 2024 Year End Presentation
  • General Accounting Presentation
    • FAQ - General Accounting Presentation
    • EOY 2024 Summary Deadlines for Departments
  • AP | Construction Presentation
  • AP Questions & Answers
  • Finance End of Year Meeting Questions
• Internal Controls Training and Education
• Financial Forms
• INFORMS System Availability: Monday - Sunday
• Payroll Processing Schedule

Year-End Financial Reporting Package

1. Financial Reporting Requirements

• Memo to Departments and Enterprise Funds FYE 2024 Audit
• Year-End Closing Schedule & Auditing Reporting Requirements – Fiscal Year 2024
• Financial Statements as reported in the FYE 2023 Annual Report
• Blank Worksheets For FYE 2024 Annual Report Preparation (in Excel format)

• Capital Assets
• Schedule of GASB Pronouncements
  • GASB 87 Leases Schedules
  • GASB 94 PPP Operator Schedules
  • GASB 96 SBITA Schedules
• Long Term Debt
  • 10k Schedule
  • Change in Long Term Liabilities
  • Principal and Interest Maturity
  • Bonds Issued/Defeased/Refunded during the year
  • OPEB Liability
  • Commitments
  • Emergency Assistance