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Annual Closing Package

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  • Office of Statewide Accounting Services
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Annual Closing Package

FY 2025 Closing Package Delegation MemoFY 2025 Closing Package Delegation FormFY 2025 Agency Closing Package InstructionsFY 2025 GASB 42 Asset ImpairmentFY 2025 Pollution Remediation Memo - GASB 49FY 2025 Pollution Remediation GASB 49 Blank FormFY 2025 Pollution Remediation Form 49A and 49B InstructionsFY 2025 GASB 94 ResourceFY 2025 GASB 94 Questionnaire with InstructionsFY 2024 AFR Closing Package TrainingGASB Update Training 06/27/2024

GASB 87 Leases

GASB 87 Overview and ScopeGASB 87 Statement 87 ScopeGASB 87 Lease Accounting Decision TreeGASB 87 Decision Tree for LesseesGASB 87 Decision Tree for Lessors

GASB 96: SBITAs

Capitalizable Implementation CostsGASB 96 Decision Tree

Outstanding Debt - Liquidated & Unliquidated

FY 2025 Outstanding Debt Memo Request & InstructionsFY 2025 Blank Outstanding Debt CertificationFY 2025 Blank Outstanding Debt Forms

Component Units

FY 2025 Major Component Unit Closing Package FormsFY 2025 Non Major Component Unit Closing Package FormsFY 2025 Retirement System Closing Package Forms​

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

In This Section

  • Annual Comprehensive Financial Reports
  • Annual Closing Package
  • Schedule of Expenditures of Federal Awards (SEFA)
  • Fixed Assets
  • Statewide Cost Allocation Plan (SWCAP)
  • Legislative Claims
  • Cash Management Improvement Act (CMIA)

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:
J​​​​ason 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​

Relative Content

Office of the Controller

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Finance and Administration Cabinet

200 Mero Street, 5th Floor
Frankfort, Kentucky 40622

Main Line: (502) 564-4240
Main Fax: (502) 564-6785
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