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Annual Closing Package

Annual Closing Package

FY 2024 Closing Package Delegation Memo FY 2024 Closing Package Delegation Form FY 2024 GASB 42 Asset Impairment FY 2024 Pollution Remediation Memo - GASB 49 FY 2024 Pollution Remediation GASB 49 Blank Form FY 2024 Pollution Remediation Form 49A and 49B Instructions NEW FOR FY24 - GASB 94 Resource NEW FOR FY24 – GASB 94 Questionnaire with Instructions FY 2024 Agency Closing Package Instructions FY 2024 AFR Closing Package Training GASB Update Training 06/27/2024

GASB 87 Leases

GASB 87 Overview and Scope GASB 87 Statement 87 Scope GASB 87 Lease Accounting Decision Tree GASB 87 Decision Tree for Lessees GASB 87 Decision Tree for Lessors

GASB 96: SBITAs

Capitalizable Implementation Costs GASB 96 Decision Tree

Accounts Receivable - Liquidated & Unliquidated

FY 2024 Accounts Receivable Request & Instructions FY 2024 Blank Accounts Receivable Certification Letter FY 2024 Blank Accounts Receivable Forms

Component Units

FY 2024 Major Component Unit Closing Package Forms FY 2024 Non Major Component Unit Closing Package Forms FY 2024 Retirement System Closing Package Forms

Once completed, the signed forms should be emailed to phil.nally@ky.gov

Contact

Joe McDanielState Controller

Financial Reporting Branch
200 Mero Street, 5th Floor
Frankfort, KY 40622

Phone
502-564-5120

Contacts:

Annual Closing Package:
Christina Shuffett
502-564-5125

Fixed Assets / Leases / SBITA's:
Jason Salazar-Munoz
502-782-2590

Federal Offsets:
Pam Howarah
502-782-6885

Debt Accounting:
Pam Howarah
502-782-6885

Legislative Claims:
Phil Nally
502-564-2994

SEFA/Federal Audit Findings:
Gina Shall
502-564-7229

SWCAP / CMIA:
Christina Shuffett
502-564-5125