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STATE OF CONNECTICUTOFFICE 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 |
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| 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 |
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| 5.0 | Statutory (Legal) Closing and Reporting |
5.1 General Information 5.2 Schedule of Events and Reporting |
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| 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 |
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| 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 |
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| 8.0 | Fund Accounting |