State of Connecticut Accounting Manual - YEAR-END PROCEDURES AND FINANCIAL REPORTING GAAP REPORTING FORM - RECEIVABLES

STATE OF CONNECTICUT
OFFICE OF THE COMPTROLLER
GAAP REPORTING FORM
RECEIVABLES
FOR THE FISCAL YEAR ENDED JUNE 30, 1992

GAAP Form No.3a

Instructions

For purposes of this form, receivables are defined as amounts owed to the State by private individuals and organizations at June 30. These amounts owed to the State may be for:

  1. Goods or services provided to private individuals and organizations on or prior to June 30.
  2. Other claims owed by private individuals and organizations on or prior to June 30.

    Notes:

    1. Complete this form only if the total amount of all receivables to be reported on this form (see Note "b") is greater than or equal to $100,000.
    2. Do not report on this form the following receivables:
      1. ) Loans receivable
      2. ) Restricted grants receivable- grants that are appropriated in the General or Transportation funds (SID No. 300) and that are coded to revenue object 95220 (Receivables-Other than Federal).
      3. ) Fees receivable (e.g. licenses, permits, etc.).

If your agency has any such receivable(s), please complete items 1-6 of GAAP Form No. 3a as follows:

  1. Enter the revenue account number that will be used when the receivable is collected.
  2. Enter a description of the receivable to be collected.
  3. Enter the amount of the receivable at June 30.

    Note: If applicable, include in this amount any receivables that are held by the Bureau of Collections.

ACCOUNTING MANUAL 10-18 MAY 1992
GAAP Form No.3a Page 2
  1. Enter the amount of the receivable at June 30 (item 3) that your agency has estimated to be uncollectible.

    Note: Use your best estimate. It is your responsibility to determine the quality of the receivable and thus, the amount that may not be collectible.

  2. Enter the amount of the receivable at June 30 (item 3) that was collected in the months of July and August.
  3. Enter the amount of the receivable at June 30 (item 3) that is held by the Bureau of Collections, if any.

If your agency does not have any such receivables, please check "form not applicable" on GAAP Forms Control Sheet.

ACCOUNTING MANUAL 10-19 MAY 1992

GAAP Form No. 3a

Notes:
a. Read the instructions before completing this form.
b. Round off to whole numbers.

State of Connecticut
Office of the Comptroller
GAAP Reporting Form - Receivables
For the Fiscal Year Ended June 30, 1997

1 2 3 4 5 6
Fund
Number		 Agency
Number		 Sid
Number 		Revenue
Object
Number		 Account Description Receivable
Amount		 Receivables
Estimated
to be Un-
collectible		 Receivables
Collected
Through
8-31-92		 Receivables
Held By
Bureau of
Collections






Total
Agency Name____________________________________________Agency Number_____
Prepared by____________________________________________Date_____
(signature and title)
Reviewed by____________________________________________Date____ (signature and title)
Agency Telephone #_______________________________________________

Reminder
This form is due on September 4, 1992.
When completed, return it with the
GAAP Forms Control Sheet.


ACCOUNTING MANUAL 10-20 MAY 1992

STATE OF CONNECTICUT
OFFICE OF THE COMPTROLLER
GAAP REPORTING FORM
DUE FROM OTHER GOVERNMENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 1994

GAAP Form No.3b

Instructions For purposes of this form, due from other governments is defined as amounts owed to the State by the Federal Government, towns, municipalities and other political subdivisions (e.g. school districts, public authorities, etc.) at June 30. These amounts owed to the State may be for:
  1. Goods or services provided to other governments on or prior to June 30.
  2. Grants owed by the Federal Government on or prior to June 30.
  3. Unexpended grant balances (Federal or State) owed by towns, municipalities or other political subdivisions on or prior to June 30.
  4. Other claims owed by other governments on or prior to June 30.
Notes:
  1. Complete this form only if the total amount due from all other governments to be reported on this form (see Note "b") is greater than or equal to $100,000.
  2. Do not report on this form the following amounts due from other governments:
    1. ) Restricted grants owed by the Federal Government - grants that are appropriated in the General or Transportation funds (SID No. 400, 500, 800 or 900) and are coded to revenue object 95120 (Federal Receivables) or 95400 (Federal Receivables -Letter of Credit).
    2. ) Grants owed by the Federal Government that are received through another State agency (grantor agency).
    3. ) Loans owed by other governments.
    4. ) Amounts owed by another State agency.
ACCOUNTING MANUAL 10-21 MAY 1994
GAAP Form No.3b Page 2
If your agency has any such amount(s) due from other governments, please complete columns 1-5 of GAAP Form No. 3b as follows:
  1. Enter the revenue account number to be used when the cash is received from other governments.
  2. Enter the name of the debtor government.
  3. Enter a description of the amount due from other governments.
  4. Enter the amount due from other governments at June 30.
  5. Enter the amount due from other governments at June 30 (column 4) that was collected in the months of July and August.
Note: Do not complete this column for amounts due from the Federal Government under reimbursable grants. If your agency does not have any such amounts due from other governments, please check "form not applicable" on GAAP Forms Control Sheet.
ACCOUNTING MANUAL 10-22 MAY 1992


GAAP Form No. 3b

Notes:
a. Read the instructions before completing this form.
b. Round off to whole numbers.



State of Connecticut
Office of the Comptroller
GAAP Reporting Form - Due From Other Governments
For the Fiscal Year Ended June 30, 1992

1 2 3 4 5
Fund
Number		 Agency
Number		 Sid
Number 		Revenue
Object
Number		 Government Name Account Description Amount Amount
Collected
Through
8-31-92






Total
Agency Name____________________________________________Agency #_____
Prepared by____________________________________________Date_____
(signature and title)
Reviewed by____________________________________________Date____
(signature and title)
Agency Telephone #_______________________________________________
Reminder
This form is due on September 4, 1992.When completed, return it with the GAAP Forms Control Sheet.
ACCOUNTING MANUAL 10-23 MAY 1992

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