The Governmental Accounting Standards Board (GASB) Statement No. 87, Leases, revises existing standards for leases and establishes a single model for lease accounting. The revision is based on the principle that leases are financings of the right to use an underlying asset.

There is no longer an operating vs capital classification. Lessees will be required to recognize a lease liability and an intangible right-to-use asset, and lessors will be required to recognize a lease receivable and a deferred inflow of resources. GASB 87 is effective for fiscal year 2021.

Download the 2019 Audit Resolution Report as a single document or choose from the individual report sections below.

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Audit Resolution Report Summary

Download the 2019 CAFR as a single document or choose report sections below. The single document size is approximately 4.14 MB.

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This page contains the most current list of valid sub-subobjects (SSO) and their definitions, decision flowcharts to assist with coding certain subobjects, and a list of subobjects and sub-subobjects that require project type X or Y to capture IT costs. The statewide form to request a new SSO or request a change to an existing SSO is also on this page.

Download the 2018 Single Audit Report as a single document or choose report sections below.

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