2011 CAFR Information
Form Name Capital Assets/Accumulated Depreciation Checklist
Due Date September 9, 2011
Agency #N/A
1) Does the Capital Asset ending balance agree with your balance sheet?
2) Does CIP balance agree with the balances on the Capital Assets Tab for CIP?
3) Did you adjust any Capital Lease portion of the beginning balance in the Capital Lease Adjustment
Column?
4) Did you complete the Capital Assets form (if applicable)?
5) Did you complete the Depreciation Form (if applicable)?
6) Did you complete the Construction in Progress form (if applicable)?
7) Have you completed the Questionaire Tab?
8) Did your agency incurr any asset impairments as defined by the State Accounting Manual?
9) Did you disclose your agency's remaining significant commitments as of June 30, 2011?
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2011 CAFR Information
Form Name Capital Assets/Accumulated Depreciation
Due Date September 9, 2011
Applicable All organizations not receiving a financial statement audit from an independent CPA firm. Organizations receiving
Organizations independent audits could utilize this form to submit information, to SAO, supplemental to that included in their audited
financial statements.
Submission E-MAIL the completed form to: SAO_Reporting@sao.ga.gov DO NOT SUBMIT PAPER COPY.
Requirements Please make sure file is named as follows - XXX_Form11_Capital Assets.xls (where XXX is the organization's entity code
number) .
Purpose of Form Generally accepted accounting principles (GAAP) specify requirements for reporting financial statement balances and note
disclosures for the State's Capital Assets. The required disclosures should provide information separately for each major
class of Capital Assets such as Land and land improvements, Buildings , etc.
GASB/GAAP Per GASB Codification Section 2200.102, information presented about capital assets should include:
References ► Beginning and ending year balances (Beginning balances will be provided by SAO)
► Increases (additions) and decreases (reductions) presented
► Beginning and ending year balances for Accumulated Depreciation (Beginning balances will be provided by SAO)
► Increases (additions) and decreases (reductions) presented
SAO Contact Drew Townsend
dtownsend@sao.ga.gov
404-232-1451
General Definitions:
Information
Capital Asset Ledger: (GFAAG Ledger)
The Capital Asset Ledger (GFAAG Ledger) is the Capital Asset accounting record of the State and is the primary source to
obtain Capital Asset and Accumulated Depreciation activity and balances. This ledger uses the Full Accrual basis of
accounting by recognizing revenues in the period in which the revenue becomes objectively measurable and earned.
Expenses are recognized in the period incurred, if measurable. For purposes of these instructions this ledger will be referred
to as the Capital Asset Ledger.
Governmental Ledger: (ACTUALS Ledger)
The Governmental Ledger (ACTUALS Ledger) uses the Modified Accrual basis of accounting by recognizing revenues in
the period in which the revenue becomes measurable and available. Expenses are recognized when they are measurable and
generally when the liability is incurred and would normally be expected to be liquidated with current resources. For purposes
of these instructions this ledger will be referred to as the Governmental Ledger.
Reporting Adjustments:
Reporting adjustments include but are not restricted to Post Closing Adjustments (PCAs), Audit Adjustments and State
Accounting Office (SAO) Adjustments for the purposes of these instructions and the attached worksheets. These
adjustments represent items which were reported in the prior fiscal year CAFR, even though they were not in the ledger
systems (i.e. Peoplesoft) in that same fiscal year.
Example: a reporting adjustment booked in the 2010 CAFR was done after the ledger closed for FY2010, and will therefore
need to be recorded in the ledger in FY2011.
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2011 CAFR Information
Form Name Capital Assets/Accumulated Depreciation
Due Date September 9, 2011
Non-PeopleSoft Organizations / PeopleSoft Organizations with Capital Assets Not Recorded in PeopleSoft
Organizations on accounting systems other than PeopleSoft will obtain capital asset and accumulated depreciation activity
and balances from their accounting records. Depending upon the accounting systems and organization procedures, capital
asset and accumulated depreciation may be recorded in a ledger, report or file. When possible, it is recommended that the
capital asset and accumulated depreciation activity and balances be obtained from the capital asset ledger, since the ledger is
the official record of the State. For purposes of these instructions, the capital asset ledger will be synonymous with reports
or files containing the capital asset and accumulated depreciation activity and balances.
PeopleSoft Organizations
Organizations on PeopleSoft have two resources from which to obtain capital asset and accumulated depreciation activity
and balances: 1) General Fixed Assets Account Group (GFAAG) ledger and 2) Asset Management module reports and
queries. The GFAAG ledger is the Capital Asset accounting record of the State and is the primary source to obtain capital
asset and accumulated depreciation activity and balances. The Asset Management module is the secondary source and
should be used to validate the activity and balances in the GFAAG ledger.
The following PeopleSoft Reports are required to prepare this form:
AMXXX0506 - General Ledger Reconciliation Detail/Summary Report
for period 12 of the prior fiscal year
for the entire current fiscal year
AMXXX0601 - AM Depreciation Report
for period 12 of the prior fiscal year
for the entire current fiscal year
GLXXX044M - Trial Balance by Business Unit for the current fiscal year
for the ACTUALS ledger
for the GFAAG ledger
Instructions The instructions are separated into the following sections:
Capital Assets
Accumulated Depreciation
Categories within each section correspond to the column numbers provided in the capital asset and accumulated depreciation
worksheets.
Section A. Begin at the Capital Assets tab by selecting the entity code number from the drop-down menu (organization name should be
automatically populated), enter preparer's name and preparer's telephone number at the top of the form. Only the preparer's
name and preparer's telephone number will be needed for subsequent tabs.
Section B. If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box
and/or by selecting the 'Not Applicable' selection from the drop down box on the new 'Not Applicable' form. Either way of
communication to let SAO know this form is Not Applicable to the organization is accepted.
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2011 CAFR Information
Form Name Capital Assets/Accumulated Depreciation
Due Date September 9, 2011
Section C. Capital Assets
1) Beginning Balance, July 1st
a) The beginning balance for each asset class will be automatically populated from the previous fiscal year's CAFR
Reported amounts and will include any applicable Post Closing Adjustments, Department of Audits and Accounts
Audit Adjustments and State Accounting Office Adjustments.
i) If you do not agree with the beginning balance please contact the State Accounting Office for assistance.
2) Current Year Expenditures
a) Current year additions include assets purchased (cash payments to obtain assets) during the fiscal year under
review and other non-cash activity, such as, adjustments, donations and transfers. Non-cash transactions and
similar activities are accounted for separately and should be excluded before entering the current year
expenditures.
i) Adjustments, donations, and transfers are accounted for separately.
b) Capital asset expenditures can be recorded in both the Governmental and Capital Asset ledgers. If there are
differences between the Governmental and Capital Asset ledgers or between related accounts in the Capital Asset
ledger, it typically indicates that an adjustment, donation or transfer has occurred and will need to be identified and
properly reflected in the Capital Assets worksheet. The following are examples to assist the organization in the
capital asset activity process.
i) The expense account in the Capital Asset ledger should balance to the expenditure/expense account in
the Governmental ledger. Example: the total credit activity in the expense account for machinery and
equipment (720001 for PeopleSoft ) in the Capital Asset ledger should balance to the total debit in the
expenditure/expense account for machinery and equipment (720001 for PeopleSoft ), computer equipment
(721001 for PeopleSoft ) and vehicles (722001 Motor Vehicles for PeopleSoft ) in the Governmental ledger.
ii) Current year additions should be offset by the expenses in the Capital Asset/GFAAG ledger. Example:
the total debit activity in the asset account for machinery and equipment (175001 for PeopleSoft ) should be
offset by the total credit activity in the expense account for machinery and equipment (720001 for PeopleSoft ).
c) Enter the current year expenditures for each asset class from:
i) the Governmental ledger for the entire fiscal year under review; the current year expenditure is the total debit
activity in each asset class;
ii) the difference between the Governmental ledger and the Capital Asset ledger will need to be identified with the
appropriate adjustments made in the additions columns (i.e., Adjustments, GSFIC Transfers, and Donations)
and an explanation entered in page 2 for each adjustment related to the applicable columns.
iii) also, the source documents for all additions (the add amount in the General Ledger Reconciliation/Detail
Summary Report (AMXXX0506) for PeopleSoft ) during the fiscal year under review should balance to the
aggregate debit activity for all asset classes in the Capital Asset ledger and may provide assistance in
determining differences with the Governmental ledger.
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2011 CAFR Information
Form Name Capital Assets/Accumulated Depreciation
Due Date September 9, 2011
3) Adjustments - additions (Identify)
a) Adjustments may include, but are not limited to: costs not capitalized in prior fiscal years that should be, capital
assets not recorded from prior fiscal years, duplicate entries, assets not separated properly (e.g., land and buildings)
and manual journal entries.
b) Enter the adjustment amount for each asset class from:
i) the organization's capital asset reconciliations (PeopleSoft agencies will use the Asset Management queries );
ii) other source documents that provide adjustments during the fiscal year under review (Adjustments and
Reinstatements in the General Ledger Reconciliation/Detail Summary Report (AMXXX0506) for PeopleSoft) .
c) Any PY Reporting Adjustments that are booked in the Current Year ledger and return as Current Year Activity
should be backed-out using the Adjustments column. Failure to do so could result in the Ending Balance being
double counted as all PY Reporting Adjustments are already included in the Beginning Balance.
d) Enter a description and amount for each adjustment on page 2 in the Capital Assets worksheet.
4) Georgia State Financing and Investment Commission (GSFIC) Transfers
a) These are assets completed and transferred from GSFIC to the organization.
b) Enter the GSFIC transfers for each asset class from:
i) the organization's capital asset reconciliations (PeopleSoft agencies will use the Asset Management queries );
ii) other source documents that indicate GSFIC transfers during the fiscal year under review.
c) Enter a description and amount and related bond issue for each asset transferred to the organization on page 2 in the
Capital Assets worksheet.
5) Donations
a) Donations are from component units or parties outside the financial reporting entity.
b) Enter the donation amount for each asset class from:
i) the organization's capital asset reconciliations (PeopleSoft agencies will use the Asset Management queries );
ii) other source documents that indicate donations during the fiscal year under review.
c) Enter the source and amount for each asset donated to the organization on page 2 in the Capital Assets worksheet.
6) Capital Lease Adjustments
a) Necessary adjustments should be made in this column if the Beginning Balance in Column E includes any leased
assets that would have been included on the Lease Agreement Data Form for Fiscal Year 2010. Adjustments
entered in this column should offset the leased asset portion of the Beginning Balance so that it is not double
booked.
b) To determine if any assets were reported as leased assets in FY2010, please refer to details on leases provided by
Sharon Hill in May-10. If the beginning balance column includes assets which are also on the list of leased assets
provided by Sharon, these assets are being double counted in the CAFR. Leased assets will be reported based on
the lease accounting system. Therefore, any leased assets which may have been included in the beginning balances
of non-leased asset accounts need to be removed from the capital asset accounts (rows 18-32 and rows 46-60).
To remove any leased assets which are double counted enter in the amount of the asset in the Capital Lease
Adjustment column (as a negative amount).
c) The leased asset beginning balances on rows 33-44 are for informational purposes only. These balances are based
on the data provided in the prior year's lease agreement data form. Any changes to leased assets for the current
year will be based on information provided by the lease agreement data form. THE CAPITAL ASSET FORM
SHOULD NOT CONTAIN ANY INFORMATION ON LEASED ASSETS - the ONLY source of asset
information for leased assets should come from the lease agreement data form and the SAO lease accounting
system.
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2011 CAFR Information
Form Name Capital Assets/Accumulated Depreciation
Due Date September 9, 2011
7) Retirements
a) Retirements include assets that have been disposed of or removed from service during the fiscal year under review.
b) The retirement amount may include activity, such as, assets capitalized below the standard threshold, assets
recorded to an incorrect profile id, assets recorded at an incorrect cost and prior period adjustments. These types
and similar activity are considered adjustments and should be excluded before entering the retirements.
i) adjustments are accounted for separately.
c) Capital asset retirements are recorded in the Capital Asset ledger. If there are differences between related accounts
in the Capital Asset ledger, it typically indicates that an adjustment has occurred and will need to be identified and
properly reflected in the Capital Assets worksheet. The following is an example to assist the organization in the
capital asset activity process:
i)
capital asset retirements should be offset by the related accumulated depreciation and the gain/loss on
the disposition of assets. Example: if machinery and equipment is the only asset, the total credit activity in
the asset account for machinery and equipment (175001 for PeopleSoft ) should balance to the sum of the total
debit activity for the accumulated depreciation - machinery and equipment account (176001 for PeopleSoft )
and the total debit activity for the other financing sources account for proceeds from disposition of general
capital assets (475001 for PeopleSoft) .
d) Enter the retirements for each asset class from:
i) the Capital Asset ledger for the entire fiscal year under review, the retirements are the total credit activity in
each asset class;
ii) other source documents that provide retirements (the retirements amount in the General Ledger
Reconciliation/Detail Summary Report (AMXXX0506) for PeopleSoft) during the fiscal year under review; it
should balance to the aggregate credit activity of all asset classes in the Capital Asset ledger.
8) Adjustments - deletions (Identify)
a) Adjustments may include, but are not limited to: cost adjustments, duplicate deletions, assets retired due to
incorrect profile id and assets retired due to incorrect cost, assets retired that do not meet the standard threshold and
manual journal entries.
b) Enter the adjustment amount for each asset class from:
i) the organization's capital asset reconciliations (PeopleSoft agencies will use the Asset Management queries );
ii) other source documents that provide adjustments (the adjustments and retirements in the General Ledger
Reconciliation/Detail Summary Report (AMXXX0506) for PeopleSoft ) during the fiscal year under review.
c) Any PY Reporting Adjustments that are booked in the Current Year ledger and return as Current Year Activity
should be backed-out using the Adjustments column. Failure to do so could result in the Ending Balance being
double counted as all PY Reporting Adjustments are already included in the Beginning Balance.
d) Enter a description and amount for each adjustment on page 2 in the Capital Assets worksheet.
9) Transfers
a) Transfers are made to or received from organizations within the primary governmental entity, other than component
units.
b) Enter the transfer amount for each asset class from:
i) the organization's capital asset reconciliations (PeopleSoft agencies will use the Asset Management queries );
ii) other source documents that indicate transfers during the fiscal year under review.
c) Enter the source and amount for each asset transferred to or from the organization on page 2 in the Capital Assets
worksheet.
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2011 CAFR Information
Form Name Capital Assets/Accumulated Depreciation
Due Date September 9, 2011
10) Ending Balance, June 30th (Automatically Calculated)
a) Enter the ending balance for each asset class from:
i) the ending balance in the Capital Asset ledger for period 12 of the fiscal year under review;
ii) For Non-PeopleSoft Organizations/PeopleSoft Organizations with Capital Assets Not Recorded in PeopleSoft :
if the accounting system has the ability to calculate and compile capital asset information, the ending balance
in the Capital Asset ledger should balance to the accounting system records, such as, a capital asset inventory
iii) report.
For PeopleSoft Organizations : the ending balance on General Ledger Reconciliation/Detail Summary report
(AMXXX0506) for period 12 of the fiscal year under review; it should balance to the aggregate ending balance
for all asset classes in the GFAAG ledger.
b) If applicable, include audit adjustments not recorded in the books.
i) audit adjustments that have been accepted should be recorded in the proper financial module.
Accumulated Depreciation
1) Beginning Balance, July 1st
a) The beginning balance for each asset class will be automatically populated from the previous fiscal year's submittals:
i) the beginning balance in the Capital Asset ledger for period 1 of the fiscal year under review;
ii) the ending balance in the capital asset ledger (the total accumulated depreciation on the Depreciation Report
(AMXXX0601) for PeopleSoft ) for period 12 of the prior fiscal year, this should balance to the aggregate or
individual beginning balance for each asset class in the Capital Asset ledger.
iii) For Non-PeopleSoft Organizations/PeopleSoft Organizations with Capital Assets Not Recorded in PeopleSoft :
if the accounting system has the ability to calculate and compile depreciation information, the beginning
balances in the capital asset ledger should balance to the accounting system records, such as an accumulated
depreciation report.
b) If applicable, include audit adjustments not recorded in the books.
i) audit adjustments that have been accepted should be recorded in the proper financial module.
2) Depreciation Expense
a) Depreciation expense includes all assets that have been capitalized and depreciated (the historical cost or fair value
allocated over its estimated useful life) during the fiscal year under review.
b) The depreciation expense may include activity, such as, capitalized assets below the standard threshold, assets
recorded to incorrect profile id, assets recorded for an incorrect cost and prior period adjustments. These types and
similar activity are considered adjustments and should be excluded before entering the depreciation expense.
i) adjustments are accounted for separately.
c) Capital asset depreciation is recorded in the Capital Asset ledger. If there are differences between related accounts
in the Capital Asset ledger it typically indicates that an adjustment has occurred and will need to be identified and
properly reflected in the Accumulated Depreciation worksheet. The following is an example to assist the
organization in the depreciation activity process:
i) Depreciation expense should be offset by accumulated depreciation. Example: if machinery and
equipment is the only asset class, the total debit activity in the depreciation expense account (740001 for
PeopleSoft ) should be offset by the total credit activity in the accumulated deprecation account for machinery
and equipment (176001 for PeopleSoft ).
d) Enter the depreciation expense for each asset class from:
i) The Capital Asset ledger for the entire fiscal year under review; depreciation expense is the total debit activity
in the depreciation expense account (740001 for PeopleSoft ) for each asset class or one depreciation expense
for all asset classes.
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2011 CAFR Information
Form Name Capital Assets/Accumulated Depreciation
Due Date September 9, 2011
3) Adjustments - additions (Identify)
a) Adjustments for depreciation may include, but not be limited to:
i) costs not capitalized in prior fiscal years (which should have been capitalized);
ii) capital assets not recorded from prior fiscal years;
iii) duplicate entries;
iv) assets not separated properly (e.g., land and buildings);
v) manual journal entries.
b) Enter the depreciation adjustment amount from each asset class from:
i) the organization's capital asset reconciliations;
ii) other source documentation that provides depreciation adjustments (the adjustments and reinstatements on the
General Ledger Reconciliation/Detail Summary Report (AMXXX0506) for PeopleSoft ) during the fiscal year
under review.
c) Enter a description and amount for each adjustment on page 2 in the Depreciation worksheet.
4) Capital Lease Adjustments
a) Necessary adjustments should be made in this column if the Beginning Balance in Column E includes any leased
assets that would have been included on the Lease Agreement Data Form for Fiscal Year 2010. Adjustments
entered in this column should offset the leased asset portion of the Beginning Balance so that it is not double
booked.
b) To determine if any assets were reported as leased assets in FY2010, please refer to details on leases provided by
Sharon Hill in May-10. If the beginning balance column includes assets which are also on the list of leased assets
provided by Sharon, these assets are being double counted in the CAFR. Leased assets will be reported based on
the lease accounting system. Therefore, any leased assets which may have been included in the beginning balances
of non-leased asset accounts need to be removed from the capital asset accounts (rows 18-32 and rows 46-60).
To remove any leased assets which are double counted enter in the amount of the asset in the Capital Lease
Adjustment column (as a negative amount).
c) The leased asset beginning balances on rows 33-44 are for informational purposes only. These balances are based
on the data provided in the prior year's lease agreement data form. Any changes to leased assets for the current
year will be based on information provided by the lease agreement data form. THE CAPITAL ASSET FORM
SHOULD NOT CONTAIN ANY INFORMATION ON LEASED ASSETS - the ONLY source of asset
information for leased assets should come from the lease agreement data form and the SAO lease accounting
system.
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2011 CAFR Information
Form Name Capital Assets/Accumulated Depreciation
Due Date September 9, 2011
5) Retirements
a) When an asset is retired, an entry should be recorded to remove the cost of the asset, the related accumulated
depreciation and a gain/loss on the disposition of the asset (gain/loss applicable only if the asset is retired before it
is fully depreciated).
b) Accumulated depreciation related to retirements may include activity, such as, capitalized assets below the
standard threshold, assets recorded to incorrect profile id, assets recorded for an incorrect cost and prior period
adjustments. These types and similar activity are considered adjustments and should be excluded before entering
the accumulated depreciation related to retirements.
i) adjustments are accounted for separately
c) Capital asset depreciation is recorded in the Capital Asset ledger. If there are differences between related accounts
in the Capital Asset ledger, it typically indicates that an adjustment has occurred and will need to be identified and
properly reflected in the Depreciation worksheet. The following is an example to assist the organization in the
depreciation activity process:
i) accumulated depreciation related to retirements should be offset by the cost of the asset and the
gain/loss on the disposition of the asset. Example: if machinery and equipment is the only asset class, the
total debit activity in the accumulated depreciation - machinery and equipment account (176001 for
PeopleSoft ) should be offset by the sum of the total credit activity in the asset account for machinery and
equipment (175001 for PeopleSoft) and the total debit activity in the other financing sources account for
proceeds from disposition of general capital assets (475001 for PeopleSoft ).
d) Enter the accumulated depreciation related to retirements for each asset class from:
i) the Capital Asset ledger for the entire fiscal year, the accumulated depreciation related to retirements is the
total debit activity in the accumulated depreciation account for each asset class.
6) Adjustments - deletions (Identify)
a) Adjustments may include, but not be limited to: cost adjustments, duplicate deletions, assets retired due to
incorrect profile id, assets retired due to incorrect cost and manual journal entries.
b) Enter the adjustment amount for each asset from:
i) the organization's capital asset reconciliations;
ii) other source documentation that provides depreciation adjustments (the adjustments and retirements on the
General Ledger Reconciliation/Detail Summary Report (AMXXX0506) for PeopleSoft ) during the fiscal year
under review.
c) Enter a description and amount for each adjustment on page 2 in the Depreciation worksheet.
7) Transfers
a) Transfers are made to or received from organizations within the primary governmental entity, other than component
units.
b) Enter the transfer amount for each asset class from:
i) the organization's capital asset reconciliations (PeopleSoft agencies will use the Asset Management queries );
ii) other source documents that indicate transfers during the fiscal year under review.
c) Enter the source and amount for each asset transferred to or from the organization on page 2 in the Depreciation
worksheet.
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2011 CAFR Information
Form Name Capital Assets/Accumulated Depreciation
Due Date September 9, 2011
8) Ending Balance, June 30th
a) Enter the accumulated depreciation ending balance for each asset class from:
i) the ending balance in the Capital Asset ledger for period 12 of the fiscal year under review;
ii) For Non-PeopleSoft Organizations/PeopleSoft Organizations with Capital Assets Not Recorded in PeopleSoft :
if the accounting system has the ability to calculate and compile depreciation information, the ending balances
in the Capital Asset ledger should balance to the accounting system records, such as an accumulated
depreciation report.
iii) For PeopleSoft Organizations : the total accumulated depreciation on Depreciation Report (AMXXX0601) for
period 12 of the fiscal year under review, this should balance to the aggregate ending balance for all asset
classes in the GFAAG ledger.
b) If applicable, include audit adjustments not recorded in the books.
i) audit adjustments that have been accepted should be recorded in the proper financial module.
9) Useful Life
(Only Non-PeopleSoft Organizations/PeopleSoft Organizations with Capital Assets Not Recorded in PeopleSoft)
a) If the organization is not using the useful life established by the State for each asset class, enter the useful life.
10) Depreciation Method
(Only Non-PeopleSoft Organizations/PeopleSoft Organizations with Capital Assets Not Recorded in PeopleSoft)
a) If the organization is not using the depreciation method established by the State (Capital Asset Guide) for each
asset class, enter the depreciation method.
On page 2 of the Depreciation worksheet is a section to provide the loss on retirement of capital assets. Enter the current
year retirements, accumulated depreciation (negative number) and cash proceeds from the sale of capital assets (if any). The
current year retirements are the total in the Capital Assets worksheet column 7. The accumulated depreciation is the total in
the Depreciation worksheet column 4. The cash proceeds from the sale of capital assets can be obtained from the other
financing sources accounts for cash proceeds for disposition of capital assets.
The Construction In Progress Tab
This tab breaks down the information provided for CIP on the Capital Asset form (Rows 32 & 60). There are multiple types
of CIP as follows:
1) Projects funded by GO bonds administered by GSFIC
NOTE: GO Bond projects administered by GSFIC will show up on GSFIC's financial statements and should not be
reported by the agency. This row has been included to make the agencies aware that this is a type of CIP even though
it will be reported by GSFIC.
2) Projects funded by GO Bonds NOT administered by GSFIC (IE: projects are administered by Agency and information
related to these projects is included on GSFIC's CIP report).
3) Projects funded by sources other than GO bonds (ex: federal funds) administered by the Agency. These types of CIP
are NOT reported on the GSFIC report.
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2011 CAFR Information
Form Name Capital Assets/Depreciation - Questionnaire, Impairment & Significant Commitments
Due Date September 9, 2011
HEADER INFORMATION FOR EACH TAB
Section A. Information is carried over from the Capital Asset tab. If the contact information is different update it accordingly.
If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop
Section B. down box and/or fill out the new 'Not Applicable' form.
QUESTIONNAIRE
Section C. Select "Yes" or "No" from the drop down box for each of the questions on this tab.
IMPAIRMENT OF CAPITAL ASSETS
GASB Statement 42, Accounting and Financial Reporting for Impairment of Capital Assets and for
Section C. Insurance Recoveries requires additional analysis and disclosures for certain capital assets.
Normally capital assets used in operations are reported at their historical cost (or estimated fair value as of the
date of donation), less accumulated depreciation. Capital assets that are permanently removed from service ,
for whatever reason, must be written down to their fair value (if lower than carrying value). The carrying
value of a capital asset must also be adjusted, even though it will remain in service , if its service utility has
been significantly impaired in any of the following circumstances:
(1) Physical Damage
(2) Changes in Legal or Environmental Factors
(3) Technological Changes or Obsolescence
(4) Changes in Manner or Duration of Use
(5) Construction Stoppage
When one or more of these circumstances exist, an impairment must be recognized if the situation meets both
elements of the following test of impairment :
(1) the magnitude of the decline in service utility is significant; and
(2) the decline in service utility is unexpected. (It is only natural that capital assets will lose service
capacity with age and use. Such foreseeable changes do not constitute an impairment).
There is a materiality threshold of $100,000 net book value for equipment and $250,000 for all other capital
assets. If the asset(s) or impairment loss do not meet these thresholds, an impairment adjustment is not
required. It is important to note that organizations are not required to perform additional procedures to
identify potential impairment beyond those already performed as part of normal operations. Impairment
events that meet both of these criteria would in all likelihood have been the subject of discussion by
management or the governing board, or would otherwise have been the topic of press coverage. So an
exhaustive search of capital assets looking for impairment issues is not necessary, but organizations are
required to evaluate and document the potential impairment effect for those "prominent" events, should they
arise
(1) Indicate the capital asset category in column [C] from the drop-down menu.
(2) Enter the carrying value of the asset at the time of impairment in column [D]. This amount should
reflect the net of the asset value and accumulated depreciation according to asset management records.
(3) Indicate the asset id number of the impaired asset from the asset management records in column [E].
(4) Identify the situation creating the impairment from the drop down menu in column [F].
(5) Enter the amount received as insurance recovery, if applicable. If no insurance recovery was
received, enter "n/a" in column [G].
(6) Provide a brief description of the impairment in column [H].
Page 11 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Other Instructions 12/26/2011 8:23 AM
2011 CAFR Information
Form Name Capital Assets/Depreciation - Questionnaire, Impairment & Significant Commitments
Due Date September 9, 2011
If there were no impairments noted, select "Not Applicable" from the drop down box on the top right of the
page.
Page 12 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Other Instructions 12/26/2011 8:23 AM
2011 CAFR Information
gly.
Page 13 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Other Instructions 12/26/2011 8:23 AM
2011 CAFR Information
Page 14 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Other Instructions 12/26/2011 8:23 AM
2011 CAFR Information
A B C D E F G H I J K L M N O P Q R S T U
1 Capital Assets (Assets)
2
3
4 A. Entity Code:
5 Entity Name: #N/A
6 Prepared by:
7 Telephone #:
8
9
10 B. If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.
11
12
13 C. Additions Deletions Other
14 Beginning Current Year Adjustments GSFIC Capital Lease Adjustments Ending
15 Capital Asset Classes Balance July 1 Expenditures (Identify) Transfers Donations Adjustments Retirements (Identify) Transfers Balance June 30
16 Enter increases as positive and decreases as negative 1 2 3 4 5 6 7 8 9 10
PeopleSoft organizations enter capital asset data recorded
PY CAFR Reported
on ledgers / systems other than PeopleSoft. Organizations
Balance (cannot be
not on PeopleSoft enter capital asset data per the capital
changed)
17 asset ledger/systems.
18 Land and land improvements 0.00 0.00
19 Non Buildings and building improvements 0.00 0.00
20 Improvements other than buildings 0.00 0.00
21 Infrastructure 0.00 0.00
22 Personal Property - machinery & equipment 0.00 0.00
23 Library Collections 0.00 0.00
24 Leased Works of Art/Historical Treasures - Depreciable 0.00 0.00
25 Works of Art/Historical Treasures - Non-depreciable 0.00 0.00
26 Intangibles - Software 0.00 0.00
27 Intangibles - Other than Software
NON - PEOPLESFOT
28 Copyrights, Patents, and Trademarks 0.00 0.00
29 Easement, Mineral, Timber, and Water Rights 0.00 0.00
30 Assets E, M, T, and W Rights - Non-depreciable 0.00 0.00
31 Total Intangibles - Other than Software 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
32 Construction-in-progress 0.00 0.00
33 Land and land improvements 0.00 0.00
34 Leased Buildings and building improvements 0.00 0.00
35 Improvements other than buildings 0.00 0.00
36 Personal Property - machinery & equipment 0.00 0.00
37 Library Collections 0.00 0.00
38 Works of Art/Historical Treasures - Depreciable 0.00 0.00
39 Works of Art/Historical Treasures - Non-depreciable 0.00 0.00
40 Intangibles - Software 0.00 0.00
41 Intangibles - Other than Software
42 Assets Easement, Mineral, Timber, and Water Rights 0.00 0.00
43 E, M, T, and W Rights - Non-depreciable 0.00 0.00
44 Total Intangibles - Other than Software 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
PeopleSoft organizations only - Enter capital asset data
45 recorded from the GFAAG ledger.
46 Land and land improvements 0.00 0.00
47 Buildings and building improvements 0.00 0.00
48 Improvements other than buildings 0.00 0.00
49 Infrastructure 0.00 0.00
50 Personal Property - machinery & equipment 0.00 0.00
PEOPLESOFT
51 Library Collections 0.00 0.00
52 Works of Art/Historical Treasures - Depreciable 0.00 0.00
53 Works of Art/Historical Treasures - Non-depreciable 0.00 0.00
54 Intangibles - Software 0.00 0.00
55 Intangibles - Other than Software
56 Copyrights, Patents, and Trademarks 0.00 0.00
57 Easement, Mineral, Timber, and Water Rights 0.00 0.00
58 E, M, T, and W Rights - Non-depreciable 0.00 0.00
59 Total Intangibles - Other than Software 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
60 Construction-in-progress 0.00 0.00
61 Totals 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
62
Page 15 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Capital Assets 12/26/2011 8:23 AM
2011 CAFR Information
C D V W X Y Z AA AB AC AD AE AF AG AH AI AJ AK AL AM AN AO AP AQ AR
Capital Assets (Assets)
1
2
3
4
5 #N/A
6
Prepared by:
Telephone7 #:
8
9
10 If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.
11
12
13
14
15 Capital Asset Classes
16 Enter increases as positive and decreases as negative
PeopleSoft organizations enter capital asset data recorded
on ledgers / systems other than PeopleSoft. Organizations
not on PeopleSoft enter capital asset data per the capital
17 asset ledger/systems.
18 Land and land improvements
19 Buildings and building improvements
20 Improvements other than buildings
21 Infrastructure
22 Personal Property - machinery & equipment
23 Library Collections
24 Works of Art/Historical Treasures - Depreciable
25 Works of Art/Historical Treasures - Non-depreciable
26 Intangibles - Software
27 Intangibles - Other than Software
28 Copyrights, Patents, and Trademarks
29 Easement, Mineral, Timber, and Water Rights
30 E, M, T, and W Rights - Non-depreciable
31 Total Intangibles - Other than Software
32 Construction-in-progress
33 Land and land improvements
34 Buildings and building improvements
35 Improvements other than buildings
36 Personal Property - machinery & equipment
37 Library Collections
38 Works of Art/Historical Treasures - Depreciable
39 Works of Art/Historical Treasures - Non-depreciable
40 Intangibles - Software
41 Intangibles - Other than Software
42 Easement, Mineral, Timber, and Water Rights
43 E, M, T, and W Rights - Non-depreciable
44 Total Intangibles - Other than Software
PeopleSoft organizations only - Enter capital asset data
45 recorded from the GFAAG ledger.
46 Land and land improvements
47 Buildings and building improvements
48 Improvements other than buildings
49 Infrastructure
50 Personal Property - machinery & equipment
51 Library Collections
52 Works of Art/Historical Treasures - Depreciable
53 Works of Art/Historical Treasures - Non-depreciable
54 Intangibles - Software
55 Intangibles - Other than Software
56 Copyrights, Patents, and Trademarks
57 Easement, Mineral, Timber, and Water Rights
58 E, M, T, and W Rights - Non-depreciable
59 Total Intangibles - Other than Software
60 Construction-in-progress
61 Totals
62
Page 16 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Capital Assets 12/26/2011 8:23 AM
2011 CAFR Information
C D AS AT AU AV AW AX AY AZ BA BB BC BD BE BF BG BH BI BJ BK BL BM BN BO
Capital Assets (Assets)
1
2
3
4
5 #N/A
6
Prepared by:
Telephone7 #:
8
9
10 If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.
11
12
13
14
15 Capital Asset Classes
16 Enter increases as positive and decreases as negative
PeopleSoft organizations enter capital asset data recorded
on ledgers / systems other than PeopleSoft. Organizations
not on PeopleSoft enter capital asset data per the capital
17 asset ledger/systems.
18 Land and land improvements
19 Buildings and building improvements
20 Improvements other than buildings
21 Infrastructure
22 Personal Property - machinery & equipment
23 Library Collections
24 Works of Art/Historical Treasures - Depreciable
25 Works of Art/Historical Treasures - Non-depreciable
26 Intangibles - Software
27 Intangibles - Other than Software
28 Copyrights, Patents, and Trademarks
29 Easement, Mineral, Timber, and Water Rights
30 E, M, T, and W Rights - Non-depreciable
31 Total Intangibles - Other than Software
32 Construction-in-progress
33 Land and land improvements
34 Buildings and building improvements
35 Improvements other than buildings
36 Personal Property - machinery & equipment
37 Library Collections
38 Works of Art/Historical Treasures - Depreciable
39 Works of Art/Historical Treasures - Non-depreciable
40 Intangibles - Software
41 Intangibles - Other than Software
42 Easement, Mineral, Timber, and Water Rights
43 E, M, T, and W Rights - Non-depreciable
44 Total Intangibles - Other than Software
PeopleSoft organizations only - Enter capital asset data
45 recorded from the GFAAG ledger.
46 Land and land improvements
47 Buildings and building improvements
48 Improvements other than buildings
49 Infrastructure
50 Personal Property - machinery & equipment
51 Library Collections
52 Works of Art/Historical Treasures - Depreciable
53 Works of Art/Historical Treasures - Non-depreciable
54 Intangibles - Software
55 Intangibles - Other than Software
56 Copyrights, Patents, and Trademarks
57 Easement, Mineral, Timber, and Water Rights
58 E, M, T, and W Rights - Non-depreciable
59 Total Intangibles - Other than Software
60 Construction-in-progress
61 Totals
62
Page 17 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Capital Assets 12/26/2011 8:23 AM
2011 CAFR Information
C D BP BQ BR BS BT BU BV BW BX BY BZ CA CB CC CD CE CF CG CH CI CJ CK CL
Capital Assets (Assets)
1
2
3
4
5 #N/A
6
Prepared by:
Telephone7 #:
8
9
10 If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.
11
12
13
14
15 Capital Asset Classes
16 Enter increases as positive and decreases as negative
PeopleSoft organizations enter capital asset data recorded
on ledgers / systems other than PeopleSoft. Organizations
not on PeopleSoft enter capital asset data per the capital
17 asset ledger/systems.
18 Land and land improvements
19 Buildings and building improvements
20 Improvements other than buildings
21 Infrastructure
22 Personal Property - machinery & equipment
23 Library Collections
24 Works of Art/Historical Treasures - Depreciable
25 Works of Art/Historical Treasures - Non-depreciable
26 Intangibles - Software
27 Intangibles - Other than Software
28 Copyrights, Patents, and Trademarks
29 Easement, Mineral, Timber, and Water Rights
30 E, M, T, and W Rights - Non-depreciable
31 Total Intangibles - Other than Software
32 Construction-in-progress
33 Land and land improvements
34 Buildings and building improvements
35 Improvements other than buildings
36 Personal Property - machinery & equipment
37 Library Collections
38 Works of Art/Historical Treasures - Depreciable
39 Works of Art/Historical Treasures - Non-depreciable
40 Intangibles - Software
41 Intangibles - Other than Software
42 Easement, Mineral, Timber, and Water Rights
43 E, M, T, and W Rights - Non-depreciable
44 Total Intangibles - Other than Software
PeopleSoft organizations only - Enter capital asset data
45 recorded from the GFAAG ledger.
46 Land and land improvements
47 Buildings and building improvements
48 Improvements other than buildings
49 Infrastructure
50 Personal Property - machinery & equipment
51 Library Collections
52 Works of Art/Historical Treasures - Depreciable
53 Works of Art/Historical Treasures - Non-depreciable
54 Intangibles - Software
55 Intangibles - Other than Software
56 Copyrights, Patents, and Trademarks
57 Easement, Mineral, Timber, and Water Rights
58 E, M, T, and W Rights - Non-depreciable
59 Total Intangibles - Other than Software
60 Construction-in-progress
61 Totals
62
Page 18 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Capital Assets 12/26/2011 8:23 AM
2011 CAFR Information
C D CM CN CO CP CQ CR CS CT CU CV CW CX CY CZ DA DB DC
Capital Assets (Assets)
1
2
3
4
5 #N/A
6
Prepared by:
Telephone7 #:
8
9
10 If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.
11
12
13
14
15 Capital Asset Classes
16 Enter increases as positive and decreases as negative
PeopleSoft organizations enter capital asset data recorded
on ledgers / systems other than PeopleSoft. Organizations
not on PeopleSoft enter capital asset data per the capital
17 asset ledger/systems.
18 Land and land improvements
19 Buildings and building improvements
20 Improvements other than buildings
21 Infrastructure
22 Personal Property - machinery & equipment
23 Library Collections
24 Works of Art/Historical Treasures - Depreciable
25 Works of Art/Historical Treasures - Non-depreciable
26 Intangibles - Software
27 Intangibles - Other than Software
28 Copyrights, Patents, and Trademarks
29 Easement, Mineral, Timber, and Water Rights
30 E, M, T, and W Rights - Non-depreciable
31 Total Intangibles - Other than Software
32 Construction-in-progress
33 Land and land improvements
34 Buildings and building improvements
35 Improvements other than buildings
36 Personal Property - machinery & equipment
37 Library Collections
38 Works of Art/Historical Treasures - Depreciable
39 Works of Art/Historical Treasures - Non-depreciable
40 Intangibles - Software
41 Intangibles - Other than Software
42 Easement, Mineral, Timber, and Water Rights
43 E, M, T, and W Rights - Non-depreciable
44 Total Intangibles - Other than Software
PeopleSoft organizations only - Enter capital asset data
45 recorded from the GFAAG ledger.
46 Land and land improvements
47 Buildings and building improvements
48 Improvements other than buildings
49 Infrastructure
50 Personal Property - machinery & equipment
51 Library Collections
52 Works of Art/Historical Treasures - Depreciable
53 Works of Art/Historical Treasures - Non-depreciable
54 Intangibles - Software
55 Intangibles - Other than Software
56 Copyrights, Patents, and Trademarks
57 Easement, Mineral, Timber, and Water Rights
58 E, M, T, and W Rights - Non-depreciable
59 Total Intangibles - Other than Software
60 Construction-in-progress
61 Totals
62
Page 19 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Capital Assets 12/26/2011 8:23 AM
2011 CAFR Information
A B C D E F G H I J K L M N O P Q R S T U
1 Capital Assets (Assets)
2
3
4 A. Entity Code:
5 Entity Name: #N/A
6 Prepared by:
7 Telephone #:
63
64 3
65 Provide detail of all adjustments:
66
67
68
69
70
71
72
73 4
74 Provide detail of GSFIC Transfers, including related bond issue for each asset:
75
76
77
78
79
80
81
82
83 5
84 Provide the source of all donations and related amounts:
85
86
87
88
89
90
91
92 8
93 Provide detail of all adjustments:
94
95
96
97
98
99
100
101 9
102 Provide the source of all transfers and related amounts:
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
Page 20 of 44
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2011 CAFR Information
C D V W X Y Z AA AB AC AD AE AF AG AH AI AJ AK AL AM AN AO AP AQ AR
Capital Assets (Assets)
1
2
3
4
5 #N/A
6
Prepared by:
Telephone7 #:
63
64 3
65 Provide detail of all adjustments:
66
67
68
69
70
71
72
73 4
74 Provide detail of GSFIC Transfers, including related bond issue for each asset:
75
76
77
78
79
80
81
82
83 5
84 Provide the source of all donations and related amounts:
85
86
87
88
89
90
91
92 8
93 Provide detail of all adjustments:
94
95
96
97
98
99
100
101 9
102 Provide the source of all transfers and related amounts:
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
Page 21 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Capital Assets 12/26/2011 8:23 AM
2011 CAFR Information
C D AS AT AU AV AW AX AY AZ BA BB BC BD BE BF BG BH BI BJ BK BL BM BN BO
Capital Assets (Assets)
1
2
3
4
5 #N/A
6
Prepared by:
Telephone7 #:
63
64 3
65 Provide detail of all adjustments:
66
67
68
69
70
71
72
73 4
74 Provide detail of GSFIC Transfers, including related bond issue for each asset:
75
76
77
78
79
80
81
82
83 5
84 Provide the source of all donations and related amounts:
85
86
87
88
89
90
91
92 8
93 Provide detail of all adjustments:
94
95
96
97
98
99
100
101 9
102 Provide the source of all transfers and related amounts:
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
Page 22 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Capital Assets 12/26/2011 8:23 AM
2011 CAFR Information
C D BP BQ BR BS BT BU BV BW BX BY BZ CA CB CC CD CE CF CG CH CI CJ CK CL
Capital Assets (Assets)
1
2
3
4
5 #N/A
6
Prepared by:
Telephone7 #:
63
64 3
65 Provide detail of all adjustments:
66
67
68
69
70
71
72
73 4
74 Provide detail of GSFIC Transfers, including related bond issue for each asset:
75
76
77
78
79
80
81
82
83 5
84 Provide the source of all donations and related amounts:
85
86
87
88
89
90
91
92 8
93 Provide detail of all adjustments:
94
95
96
97
98
99
100
101 9
102 Provide the source of all transfers and related amounts:
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
Page 23 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Capital Assets 12/26/2011 8:23 AM
2011 CAFR Information
C D CM CN CO CP CQ CR CS CT CU CV CW CX CY CZ DA DB DC
Capital Assets (Assets)
1
2
3
4
5 #N/A
6
Prepared by:
Telephone7 #:
63
64 3
65 Provide detail of all adjustments:
66
67
68
69
70
71
72
73 4
74 Provide detail of GSFIC Transfers, including related bond issue for each asset:
75
76
77
78
79
80
81
82
83 5
84 Provide the source of all donations and related amounts:
85
86
87
88
89
90
91
92 8
93 Provide detail of all adjustments:
94
95
96
97
98
99
100
101 9
102 Provide the source of all transfers and related amounts:
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
Page 24 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Capital Assets 12/26/2011 8:23 AM
2011 CAFR Information
Accumulated Depreciation
A. Entity Code: 0
Entity Name: #N/A
Prepared by: 0
Telephone #: 000-000-0000
B. If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.
C. Additions Deletions Other Non-PeopleSoft Entities
Beginning Depreciation Adjustments Capital Lease Adjustments Ending Useful Depreciation
Capital Asset Classes Balance July 1 Expense (Identify) Adjustments Retirements (Identify) Transfers Balance June 30 Life Method
Enter increases as positive and decreases as negative 1 2 3 4 5 6 7 8 9 10
PeopleSoft organizations enter capital asset data recorded
PY CAFR Reported
on ledgers / systems other than PeopleSoft. Organizations
Balance (cannot be
not on PeopleSoft enter capital asset data on the capital
changed)
asset ledger/systems.
Non Buildings and building improvements 0.00 0.00
Improvements other than buildings 0.00 0.00
Infrastructure 0.00 0.00
Personal Property - machinery, equipment and furniture 0.00 0.00
Library Collections 0.00 0.00
Leased Works of Art/Historical Treasures - Depreciable 0.00 0.00
NON - PEOPLESFOT
Intangibles - Software 0.00 0.00
Intangibles - Other than Software
Copyrights, Patents, and Trademarks 0.00 0.00
Assets Easement, Mineral, Timber, and Water Rights 0.00 0.00
Total Intangibles - Other than Software 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Leased Buildings and building improvements 0.00 0.00
Improvements other than buildings 0.00 0.00
Personal Property - machinery, equipment & furniture 0.00 0.00
Library Collections 0.00 0.00
Works of Art/Historical Treasures - Depreciable 0.00 0.00
Intangibles - Software 0.00 0.00
Intangibles - Other than Software
Assets Easement, Mineral, Timber, and Water Rights 0.00 0.00
Total Intangibles - Other than Software 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
PeopleSoft organizations only - Enter capital asset data
recorded from the GFAAG ledger.
Buildings and building improvements 0.00 0.00
Improvements other than buildings 0.00 0.00
Infrastructure 0.00 0.00
PEOPLESOFT
Personal Property - machinery, equipment and furniture 0.00 0.00
Library Collections 0.00 0.00
Works of Art/Historical Treasures - Depreciable 0.00 0.00
Intangibles - Software 0.00 0.00
Intangibles - Other than Software
Copyrights, Patents, and Trademarks 0.00 0.00
Easement, Mineral, Timber, and Water Rights 0.00 0.00
Total Intangibles - Other than Software 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Totals 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Page 25 of 44
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2011 CAFR Information
Page 26 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Depreciation 12/26/2011 8:23 AM
2011 CAFR Information
Page 27 of 44
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2011 CAFR Information
Page 28 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Depreciation 12/26/2011 8:23 AM
2011 CAFR Information
Entity DescriptionHFM EntityFund
40200 of Agriculture
Department40200
of Administrative Services (General Fund)
40300(GA) Department40300
D of Administrative Services (Proprietary Fund)
40300(BTA) epartment40300
40400 40400
Audits and Accounts, Department of (*)
40600 40600
Banking and Finance, Department of
40700 Office,
Accounting 40700 State
40800 40800
Insurance, Department of
Page 29 of 44
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2011 CAFR Information
Accumulated Depreciation
A. Entity Code: 0
Entity Name: #N/A
Prepared by: 0
3
Provide Detail of All Adjustments:
6
Provide Detail of All Adjustments:
7
Provide the source of all transfers and related amounts:
Loss on Retirement of Capital Assets:
Current Year Retirements 0.00
Accumulated Depreciation on Retirements 0.00
Cash proceeds from the sale of capital assets (if any) 0.00
Net Loss on Retirements 0.00
Page 30 of 44
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2011 CAFR Information
Page 31 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Depreciation 12/26/2011 8:23 AM
2011 CAFR Information
Page 32 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Depreciation 12/26/2011 8:23 AM
2011 CAFR Information
Page 33 of 44
D:\Docstoc\Working\pdf\255cb1b6-b946-47c7-b915-12f1f9206bd3.xls Depreciation 12/26/2011 8:23 AM
2011 CAFR Information
Entity DescriptionHFM EntityFund
40200 of Agriculture
Department40200
of Administrative Services (General Fund)
40300(GA) Department40300
D of Administrative Services (Proprietary Fund)
40300(BTA) epartment40300
40400 40400
Audits and Accounts, Department of (*)
Page 34 of 44
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2011 CAFR Information
Construction in Progress
A. Entity Code: 0
Entity Name: #N/A
Prepared by: 0
Telephone #: 000-000-0000
B. If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.
C. Breakdown of Construction in Progress (by GSFIC managed and not-managed GO Bonds, and Other sources such as Federal Funds or Appropriated Funds).
PYReported
Balance (cannot be
1 Construction in Progress Rollforward changed) Additions Deletions Other
1 2
Beginning Balance Current Year Adjustments GSFIC Capital Leases (not Adjustments Ending Balance
List CIP balance by "Type" July 1 Expenditures (Identify) Transfers Donations applicable to CIP) Retirements (Identify) Transfers June 30
1 GO Bond Projects Administered by GSFIC 0.00
Projects reported on GSFIC report which are administered by
2 Agency #N/A #N/A
Other CIP Projects managed by Agency (Federal funds,
3 Appropriated funds, etc.) #N/A #N/A
Grand Total #N/A 0.00 0.00 0.00 0.00 0.00 0.00 0.00 #N/A
Totals in each column MUST tie to sum of Rows 32 & 60 for
each column on the capital assets tab CIP Worksheet and Capital Assets #N/A
1 Provide Detail of All Additions Adjustments:
2 Provide Detail of All Deletions Adjustments:
3
OPTIONAL SECTION for Separately Identying CIP Projects:
PYReported
Balance (cannot be
2 Optional Project Listing Worksheet changed) Additions Deletions Other
1 2
Beginning Balance Current Year Adjustments GSFIC Capital Leases (not Adjustments Ending Balance
List CIP balance by project July 1 Expenditures (Identify) Transfers Donations applicable to CIP) Retirements (Identify) Transfers June 30
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Add rows as necessary above grayed line and copy down formula in Column M. Place Summary Data inThe Contruction in Progress Rollforward Section (1) Place Summary Data inThe Contruction in Progress Rollforward Section (1)
Summary Totals #N/A 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 #N/A
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2011 CAFR Information
Capital Assets Questionnaire
A. Entity Code: 0
Entity Name: #N/A
Prepared by: 0
Telephone #: 000-000-0000
B. If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.
Line Questions Answers
C. General Questions
1. Were any capital assets impaired during the year?
If yes, please complete the "Impairment of Capital Assets" tab of this form
2. Are you aware of any events which have rendered material amounts of capital assets obsolete or
inoperable?
If yes, please complete the "Impairment of Capital Assets" tab of this form
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2011 CAFR Information
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2011 CAFR Information
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2011 CAFR Information
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2011 CAFR Information
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2011 CAFR Information
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2011 CAFR Information
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2011 CAFR Information
40800 40800
Insurance, Department of
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2011 CAFR Information
IMPAIRMENT OF ASSETS
A. Entity Code: 0
Entity Name: #N/A
Prepared by: 0
Telephone #: 000-000-0000
B. If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box. 40800 Department of
Insurance, 40800
IMPAIRMENT OF CAPITAL ASSETS
[C] [D] [E] [F] [G] [H]
C. CARRYING
VALUE OF ID NUMBER AMOUNT OF
ASSET OF ASSET SITUATION CREATING INSURANCE
CATEGORY OF ASSET IMPAIRED IMPAIRED IMPAIRED IMPAIRMENT RECOVERY DESCRIPTION OF IMPAIRMENT
1.
2.
3.
4.
5.
Add Additional space as necessary.
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