Home
State Accounting
Internal Audit
Budget
Controlling Board
Shared Services
Financial Reporting
Electronic Commerce
State Audit Committee
Bonds and Debt
The Office of Budget and Management
- Generally Accepted Accounting Principles
Generally Accepted Accounting Principles (GAAP) are used in the preparation of the State's Comprehensive Annual Financial Reports (CAFR).
Information for Colleges and Universities
College and University Financial Reporting Package
For fiscal year 2008 (Revised September 2008)
Special Year-End Reports
For fiscal year 2008.
Information for state Agencies
Independently Audited Organizations
OBM reports for fiscal year 2008 GAAP financial reporting.
Capital Assets Policies
(PDF,0.34 MB)
Financial reporting and accounting policies for capital assets other than highway and bridge related infrastructure.
FY08 Last Receipt Date Guidelines
(PDF,0.71 MB)
For agency coding of payments shortly before and after fiscal year end.
Related Information
-
Main GAAP Page
-
Main Financial Reporting Page
To view PDF files, download Adobe's free
Acrobat Reader.
Archive information for this data can be viewed by visiting the
Financial Reporting
Archive Page
.
Privacy Policy
Forms
Memos
Archives
Contact Us