Georgia Land Lease Agreement

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					                                                                                                             2010 CAFR Information




Form Name            Capital Assets/Depreciation Checklist

Due Date             September 3, 2010

Agency               #N/A


               1)    Does the net book balance tool agree with your balance sheet?


               2)    Does CIP balance agree with the balances on the Capital Assets Tab for CIP?


               3)    For Non-PeopleSoft information, did you reclass any balances for Capital Assets held under Capital
                     Lease from the "Non-Leased Assets" section to the "Leased Assets" section?


               4)    Have you completed the Questionaire Tab?


               5)    Did your agency incurr any asset impairments as defined by the State Accounting Manual?


               6)    Did you disclose your agency's remaining significant commitments as of June 30, 2010?




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                                                                                                                                  2010 CAFR Information




Form Name                    Capital Assets/Depreciation

Due Date                    September 3, 2010

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_Form10_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                 Harry Clemons
                            hclemons@sao.ga.gov
                            404-651-5407

General                     Non-PeopleSoft Organizations / PeopleSoft Organizations with Capital Assets Not Recorded in PeopleSoft
Information

                            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.

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.

                            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
Section A.                  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.

Section C.                   Capital Assets
                             1) Beginning Balance, July 1st
                                  a) The beginning balance for each asset class wil be automatically populated from balance reported on in the prior
                                     year's CAFR.
                                     i) the beginning balance in the capital asset ledger for period 1 of the fiscal year under review;

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                                                                                                                                  2010 CAFR Information




Form Name                    Capital Assets/Depreciation

Due Date                    September 3, 2010

                                  ii) the ending balance in the capital asset ledger for period 12 of the prior fiscal year, it should balance to the
                                      aggregate or individual beginning balance for each asset class in the capital asset ledger of the fiscal year under
                                      review.
                            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
                                      in the capital asset ledger should balance to the total debit in the expenditure/expense account for machinery
                                      and equipment (may include computer equipment and vehicles) in the governmental ledger.

                                     ii) current year additions should be offset by the expenses in the capital asset ledger. Example: the total
                                          debit activity in the asset account for machinery and equipment should be offset by the total credit activity in
                                          the expense account for machinery and equipment.
                                  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 Other
                                          Donations/Transfers) and an explanation entered in page 2 for each adjustment related to the applicable
                                          additions columns.
                                     iii) also, the source documents for all additions 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.

                            3) Adjustments - additions (Identify)
                               a) Adjustments may include, but not be 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;
                                  ii) other source documents that provide adjustments during the fiscal year under review.
                               c) If applicable, include audit adjustments not recorded in the books.
                                  i) audit adjustments that have been accepted should be recorded in the proper sub ledger.
                               d) Enter a description and amount for each adjustment on page 2 in the Capital Assets worksheet.

                            4) Intangibles GASB 51 adjust
                               a) Adjustments include assets required to be capitlized as a result of GASB 51:
                                   i) costs not capitalized in prior fiscal years (which should have been capitalized);
                                   ii) capital assets not recorded from prior fiscal years;
                                   iii) manual journal entries.
                               b) Enter a description and amount for each adjustment on page 2 in the Capital Assets worksheet.

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                                                                                                                                   2010 CAFR Information




Form Name                    Capital Assets/Depreciation

Due Date                    September 3, 2010

                            5) Georgia State Financing and Investment Commission (GSFIC) Transfers
                               a) These are assets transferred form GSFIC to the organization.
                               b) Enter the GSFIC transfers for each asset class from:
                                  i) the organization's capital asset reconciliations;
                                  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.

                            6) Other Donations and Transfers
                               a) Donations are from component units or parties outside the financial reporting entity and transfers are from
                                  organizations within the primary governmental entity, other than component units.
                               b) Enter the donations and transfer amount for each asset class from:
                                  i) the organization's capital asset reconciliations;
                                  ii) other source documents that indicate donations or transfers during the fiscal year under review.
                               c) Enter the source and amount for each asset donated and transferred to the organization on page 2 in the Capital
                                  Assets worksheet.

                            7) Capital Leases Adjustments
                               a) In order to report the required information in the CAFR on Capital Leases, the Capital Asset form has been updated
                                  to include a section for Capital Assets held under Capital Lease. The Capital Lease adjustment column should be
                                  used to account for the following items (1) Reclass the value of capital assets held under capital leases for prior
                                  years from the Non-Leased Asset section to the Leased Asset section and (2) To record any new capital leases for
                                  the year.

                                  b) A lease must meet certain criteria to be classified as a capital lease. Review the Leases Policy for details
                                     (www.sao.georgia.gov).
                                  c) For new capital leases, enter the capital lease amount for each asset class from:
                                     i) capital lease agreements entered into during the fiscal year under review.
                                     ii) capital assets acquired through a capital lease should be recorded at a) an amount equal to the lower of the
                                          present value of the minimum lease payments, excluding that portion of the payments representing executory
                                          costs such as, insurance, maintenance and taxes to be paid by the lessor, including any profit thereon or b) the
                                          fair value of the leased property at the inception of the lease. If the executory costs cannot be determined from
                                          the provisions of the lease, an estimate should be made. Refer to the Leases Policy for details
                                          (www.sao.georgia.gov).
                                  d) The additions to capital assets through capital leases should correspond to the information included on the
                                     following forms submitted to SAO:
                                      o Lease Agreement Data
                                      o Capital Leases
                                      o Changes in Long-Term Liabilities
                                  e) For any Capital Assets held under Capital Lease that were on the books as of 6/30/09 remove the amount by
                                     category from the 'Non-Leased Asset' section and include it in the 'Leased Asset' section.

                            8) Retirements
                               a) Retirements include assets that have been disposed of, removed from service or transferred 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.


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                                                                                                                                   2010 CAFR Information




Form Name                    Capital Assets/Depreciation

Due Date                    September 3, 2010

                                  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 should balance to the sum of the total debit activity for in the
                                          accumulated depreciation - machinery and equipment account and the total debit activity for the other
                                          financing sources account for proceeds from disposition of general capital assets.
                                  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 during the fiscal year under review; it should balance to the
                                          aggregate credit activity of all asset classes in the capital asset ledger.

                            9) Adjustments - deletions (Identify)
                               a) Adjustments may include, but not be 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;
                                  ii) other source documents that provide adjustments during the fiscal year under review.
                               c) Enter a description and amount for each adjustment on page 2 in the Capital Assets worksheet.
                           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) 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
                                       report.
                               b) If applicable, include audit adjustments not recorded in the books.
                                  i) audit adjustment 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 wil be automatically populated from balance reported on in the prior
                                  year's CAFR.
                                  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 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) 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 adjustment 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.


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                                                                                                                                     2010 CAFR Information




Form Name                    Capital Assets/Depreciation

Due Date                    September 3, 2010

                                  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 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 should be offset
                                          by the total credit activity in the accumulated deprecation account for machinery and equipment.
                                  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 for each asset class or one depreciation expense for all asset classes.

                            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 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) In order to report the required information in the CAFR on Capital Leases, the Capital Asset form has been updated
                                  to include a section for Capital Assets held under Capital Lease. The Capital Lease adjustment column should be
                                  used to account for the following items (1) Reclass the value of capital assets held under capital leases for prior
                                  years from the Non-Leased Asset section to the Leased Asset section and (2) to record any adjustments to Capital
                                  Leases.
                               a) Capital Lease Adjustments for depreciation may include, but not be limited to: costs not capitalized in prior fiscal
                                  years that should be, leased capital assets not recorded from prior fiscal years, duplicate entries, assets not
                                  separated properly (land and buildings) and manual journal entries.
                               b) Enter the depreciation adjustment amount from each asset class from:
                               c) Enter a description and amount for each adjustment on page 2 in the Depreciation worksheet.
                               e) For any Capital Assets held under Capital Lease that were on the books as of 6/30/09 remove the
                                  accumulated depreciation amount by category from the 'Non-Leased Asset' section and include it in the
                                  'Leased Asset' section.

                            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.

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                                                                                                                                     2010 CAFR Information




Form Name                    Capital Assets/Depreciation

Due Date                    September 3, 2010

                                     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 should be offset by the sum of the
                                          total credit activity in the asset account for machinery and equipment and the total debit activity in the other
                                          financing sources account for proceeds from disposition of general capital assets.
                                  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 during the fiscal year under review.
                               c) Enter a description and amount for each adjustment on page 2 in the Depreciation worksheet.

                            7) 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) 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.
                               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.

                            8) Useful Life
                               a) If the organization is not using the useful life established by the State for each asset class, enter the useful life.

                            9) Depreciation Method
                               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 29 & 53). There are multiple
                           types of CIP as follows:
                        1) Projects funded by GO bonds administered by GSFIC
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                                                                                                                               2010 CAFR Information




Form Name                    Capital Assets/Depreciation

Due Date                    September 3, 2010

                            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 which are reported on the GSFIC report and are administered by Agency

                        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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                                                                                                                                           2010 CAFR Information




Form Name                    Capital Assets/Depreciation

Due Date                     September 3, 2010

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_Form10_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                  Harry Clemons
                             hclemons@sao.ga.gov
                             404-651-5407

General                      PeopleSoft Organizations
Information
                             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 official 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

                             Some organizations on PeopleSoft maintain part of their capital asset and accumulated depreciation information on systems
                             other than PeopleSoft. In this case, organizations will obtain capital asset and accumulated deprecation activity and
                             balances from the system's accounting records external to PeopleSoft. Depending upon the accounting systems and
                             organization procedures, capital asset and accumulated depreciation information may be recorded in a ledger, report or file.
                             When possible, it is recommended that 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.


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                                                                                                                                           2010 CAFR Information




Form Name                    Capital Assets/Depreciation

Due Date                     September 3, 2010


Instructions                 The instructions are separated into the following sections:
                              GFAAG Ledger - Assets included on PeopleSoft ledger
                                 Capital Assets
                                 Accumulated Depreciation
                             Other Systems - Assets not included on PeopleSoft ledger
                                 Capital Assets
                                 Accumulated Depreciation
                             Categories within each section correspond to the column numbers provided in the capital asset and accumulated
                             depreciation worksheets.

                             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
Section A.                   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.

Section C.                   GFAAG Ledger (Capital Assets)
                             1) Beginning Balance, July 1st
                                a) The beginning balance for each asset class wil be automatically populated from balance reported on in the prior
                                   year's CAFR.
                                   i) the beginning balance in the GFAAG ledger for period 1 of the fiscal year under review;
                                   ii) the ending balance in the General Ledger Reconciliation/Detail Summary report (AMXXX0506) for period 12
                                        of the prior fiscal year, it should balance to the aggregate beginning 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.

                             2) Current Year Expenditures
                                a) Current year additions include assets purchased (cash payments to obtain assets) during the fiscal year 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.
                                b) Capital asset expenditures are recorded in both the ACTUALS and GFAAG ledgers. If there are differences
                                   between the ACTUALS and GFAAG ledgers or between related accounts in the GFAAG 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 GFAAG ledger should balance to the expenditure/expense account in the
                                        ACTUALS ledger. Example: the total credit activity for account 720001 (machinery and equipment) in the
                                        GFAAG ledger should balance to the total debit activity for account 720001 (machinery and equipment),
                                        account 721001 (computer equipment) and account 722001 (motor vehicles) in the ACTUALS ledger.
                                   ii) current year additions should be offset by the expense in the GFAAG ledger. Example: the total debit
                                        activity for account 175001 (machinery and equipment) should be offset by the total credit for account 720001
                                        (machinery and equipment).
                                c) Enter the current year expenditures for each asset class from:
                                   i) the ACTUALS ledger for the entire fiscal year, the current year expenditure is the total debit activity in each
                                        asset class




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                                                                                                                                              2010 CAFR Information




Form Name                    Capital Assets/Depreciation

Due Date                     September 3, 2010

                                        ii) the difference between the ACTUALS and GFAAG ledgers will need to be identified with the appropriate
                                             adjustments made in the additions columns (i.e., Adjustments, GSFIC Transfers and Other
                                             Donations/Transfers) and an explanation entered in page 2 for each adjustment related to the applicable
                                             additions columns.
                                        iii) also, the add amount in the General Ledger Reconciliation/Detail Summary report (AMXXX0506) for the
                                             entire fiscal year under review should balance to the aggregate debit activity for all asset classes in the GFAAG
                                             ledger and may provide assistance in determining differences with the ACTUALS ledger.

                             3) Adjustments - additions (Identify)
                                a) Adjustments 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 adjustment amount for each asset class from:
                                   i) the organization's capital asset reconciliations, using the asset management queries;
                                   ii) the adjustments and reinstatements in General Ledger Reconciliation/Detail Summary report (AMXXX0506)
                                        for the entire fiscal year under review;
                                c) Enter a description and amount for each adjustment on page 2 in the Capital Assets worksheet.

                             4) Intangibles GASB 51 adjust
                                a) Adjustments include assets required to be capitlized as a result of GASB 51:
                                    i) costs not capitalized in prior fiscal years (which should have been capitalized);
                                    ii) capital assets not recorded from prior fiscal years;
                                    iii) manual journal entries.
                                b) Enter a description and amount for each adjustment on page 2 in the Capital Assets worksheet.

                            5) Georgia State Financing and Investment Commission (GSFIC) Transfers
                               a) These are assets transferred from GSFIC to the organization.
                               b) Enter the GSFIC transfers for each asset class from:
                                  i) the organization's capital asset reconciliations, using the asset management queries;
                                  ii) other source documents that indicate GSFIC transfers during the fiscal year under review.
                               c) Enter a description, amount and related bond issue for each asset transferred to the organization on page 2 in the
                                  Capital Assets worksheet.

                            6) Other Donations and Transfers
                               a) Donations are from component units or parties outside the financial reporting entity and transfers are from
                                  organizations within the primary governmental entity, other than component units.
                               b) Enter the donations and transfer amount for each asset class from:
                                  i) the organization's capital asset reconciliations, use the asset management queries;
                                  ii) other source documents that indicate donations or transfers during the fiscal year under review.
                               c) Enter the source and amount for each asset donated and transferred to the organization on page 2 in the Capital
                                  Assets worksheet.

                            7) Capital Lease Adjustments
                               a) A lease must meet certain criteria to be classified as a capital lease. Review the Leases Policy for details
                                  (www.sao.georgia.gov).
                               b) Enter the capital lease amount for each asset class from:
                                  i) the lease agreements entered into during the fiscal year under review.
Page 11 of 27
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                                                                                                                                             2010 CAFR Information




Form Name                    Capital Assets/Depreciation

Due Date                     September 3, 2010

                                        ii) capital assets acquired through a capital lease should be recorded at a) an amount equal to the lower of the
                                            present value of the minimum lease payments, excluding that portion of the payments representing executory
                                            costs such as, insurance, maintenance and taxes to be paid by the lessor, including any profit thereon or b) the
                                            fair value of the leased property at the inception of the lease. If the executory costs cannot be determined from
                                            the provisions of the lease, an estimate should be made. Refer to the Leases Policy for details
                                            (www.sao.georgia.gov).
                                  c) The additions to capital assets through capital leases should correspond to the information included on the
                                     following forms submitted to SAO:
                                      o Lease Agreement Data
                                      o Capital Leases
                                      o Changes in Long-Term Liabilities

                            8) Retirements
                               a) Retirements include assets that have been disposed of, removed from service or transferred 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 of
                                   adjustments 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 GFAAG ledger. If there are differences between related accounts in
                                   the GFAAG 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 for
                                        account 175001 (machinery and equipment) should balance to the sum of the total debit activity for account
                                        176001 (accumulated depreciation - machinery and equipment) and the total debit activity for account 475001
                                        (other financing sources - proceeds - disposition general capital assets).
                               d) Enter the retirements for each asset class from:
                                   i) the GFAAG ledger for the entire fiscal year under review, the retirements are the total credit activity in each
                                        asset class;
                                   ii) the retirements amount in the General Ledger Reconciliation/Detail Summary report (AMXXX0506) for the
                                        entire fiscal year under review; it should balance to the aggregate credit activity of all asset classes in the
                                        GFAAG ledger.

                            9) Adjustments - deletions (Identify)
                               a) Adjustments may include, but not be 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, use the asset management queries;
                                  ii) the adjustments and retirements in General Ledger Reconciliation/Detail Summary report (AMXXX0506) for
                                      the entire fiscal year under review.
                               c) Enter a description and amount for each adjustment on page 2 in the Capital Assets worksheet.

                           10) Ending Balance, June 30th (Automatically Calculated)
                               a) Enter the ending balance for each asset class from:
                                  i) the ending balance in the GFAAG ledger for period 12 of the fiscal year under review;

Page 12 of 27
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                                                                                                                                        2010 CAFR Information




Form Name                    Capital Assets/Depreciation

Due Date                     September 3, 2010

                                     ii) 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 adjustment that have been accepted should be recorded in the proper financial module.

                             GFAAG Ledger (Accumulated Depreciation)
                            1) Beginning Balance, July 1st
                               a) The beginning balance for each asset class wil be automatically populated from balance reported on in the prior
                                  year's CAFR.
                                  i) the beginning balance in the GFAAG ledger for period 1 of the fiscal year under review;
                                  ii) the total accumulated depreciation on the Depreciation Report (AMXXX0601) for period 12 of the prior
                                       fiscal year, this should balance to the aggregate beginning balance for all asset classes in the GFAAG ledger.
                               b) If applicable, include audit adjustments not recorded in the books.
                                  i) audit adjustment 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) Depreciation for capital assets is recorded in the GFAAG ledger. If there are differences between related accounts
                                     in the GFAAG 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 for account 740001 (depreciation expense) should be
                                         offset by the total credit activity for account 176001 (accumulated deprecation - machinery and equipment).
                                  d) Enter the depreciation expense for each asset class from:
                                     i) the GFAAG ledger for the entire fiscal year under review; depreciation expense is the total debit activity in
                                         account 740001 and includes the deprecation expense for all asset classes.

                            3) Adjustments - additions (Identify)
                               a) Adjustments for depreciation may include, but not be 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 (land
                                  and buildings) and manual journal entries.
                               b) Enter the depreciation adjustment amount from each asset class from:
                                  i) the organization's capital asset reconciliations;
                                  ii) the adjustments and reinstatements on the General ledger Reconciliation/Detail Summary report
                                      (AMXXX0506) for the entire 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) Capital Lease Adjustments for depreciation may include, but not be limited to: costs not capitalized in prior fiscal
                                  years that should be, leased capital assets not recorded from prior fiscal years, duplicate entries, assets not
                                  separated properly (land and buildings) and manual journal entries.
                               b) Enter the depreciation adjustment amount from each asset class from:

Page 13 of 27
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                                                                                                                                      2010 CAFR Information




Form Name                    Capital Assets/Depreciation

Due Date                     September 3, 2010

                                  c) Enter a description and amount for each adjustment on page 2 in the Depreciation worksheet.

                            5) Retirements
                               a) When an asset is retired, the Asset Management module records an entry 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) Depreciation for capital assets is recorded in the GFAAG ledger. If there are differences between related accounts
                                   in the GFAAG 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 for account 176001 (accumulated depreciation - machinery and equipment) should be offset by the sum
                                        of the total credit activity for account 175001 (machinery and equipment) and the total debit activity for
                                        account 475001 (other financing sources - proceeds - disposition general capital assets).
                               d) Enter the accumulated depreciation related to retirements for each asset class from:
                                   i) the GFAAG 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) the adjustments and retirements on General Ledger Reconciliation/Detail Summary report (AMXXX0506)
                                      for the entire fiscal year under review.
                               c) Enter a description and amount for each adjustment on page 2 in the Depreciation worksheet.

                            7) Ending Balance, June 30th
                               a) Enter the ending balance for each asset class from:
                                  i) the ending balance in the GFAAG ledger for period 12 of the fiscal year under review;
                                  ii) 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.

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.




Page 14 of 27
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                                                                                                                                     2010 CAFR Information




Form Name                    Capital Assets/Depreciation

Due Date                     September 3, 2010

                             The Construction In Progress Tab
                           This tab breaks down the information provided for CIP on the Capital Asset form (Rows 29 & 53). 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 which are reported on the GSFIC report and are administered by Agency

                        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.




Page 15 of 27
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                                                                                                                2010 CAFR Information




Form Name                   Capital Assets/Depreciation - Questionnaire, Impairment & Significant Commitments

Due Date                    September 3, 2010




Page 16 of 27
C:\Docstoc\Working\pdf\1de3e31c-9a93-4817-8eb2-50ef31050896.xls Other Instructions                                        6/16/2011 6:04 PM
                                                                                     2010 CAFR Information




Page 17 of 27
C:\Docstoc\Working\pdf\1de3e31c-9a93-4817-8eb2-50ef31050896.xls Other Instructions             6/16/2011 6:04 PM
                                                                                                                                                                                                                                                                  2010 CAFR Information




Capital Assets (Assets)

A. Entity Code:
   Entity Name:                 #N/A
   Prepared by:
   Telephone #:


B.                           If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.


C.                                                                                                                                                       Additions                                                        Deletions
                                                                                               Beginning         Current Year   Adjustments     Intangibles        GSFIC       Other Donations   Capital Lease                   Adjustments        Ending                Net Book
                             Capital Asset Classes                                            Balance July 1     Expenditures    (Identify)    GASB 51 adjust    Transfers      and Transfers    Adjustments     Retirements      (Identify)    Balance June 30            Value
                             Enter increases as positive and decreases as negative                 1                  2              3              4                5               6                7               8               9               10
                             SAO PeopleSoft organizations enter capital asset data
                                                                                              PY Reported
                             recorded on ledgers / systems other than SAO PeopleSoft.
                                                                                            Balance (cannot be
                             Organizations not on SAO PeopleSoft enter capital asset
                                                                                                changed)
                             data per the capital asset ledger/systems.
                                Land and land improvements                                               #N/A                                                                                                                                              #N/A             #N/A
                    Non         Buildings and building improvements                                      #N/A                                                                                                                                              #N/A             #N/A
                                Improvements other than buildings                                        #N/A                                                                                                                                              #N/A             #N/A
                                Infrastructure                                                           #N/A                                                                                                                                              #N/A             #N/A
                                Personal Property - machinery, equipment & furniture                     #N/A                                                                                                                                              #N/A             #N/A
                                Library Collections                                                      #N/A                                                                                                                                              #N/A             #N/A
                    Leased      Works of Art/Historical Treasures - Depreciable                          #N/A                                                                                                                                              #N/A             #N/A
                                Works of Art/Historical Treasures - Non-depreciable                      #N/A                                                                                                                                              #N/A             #N/A
 NON - PEOPLESFOT




                                Intangibles - Software                                                   #N/A                                                                                                                                              #N/A             #N/A
                                Intangibles - Copyrights, Patents, and Trademarks                        0.00                                                                                                                                              0.00                     0.00
                                Intangibles - Easement, Mineral, Timber, and Water Rights                0.00                                                                                                                                              0.00                     0.00
                    Assets      Intangibles - E, M, T, and W Rights - Non-depreciable                    0.00                                                                                                                                              0.00                     0.00
                                Construction-in-progress                                                 #N/A                                                                                                                                              #N/A             #N/A
                                Land and land improvements                                               0.00                                                                                                                                              0.00                     0.00
                    Leased      Buildings and building improvements                                      0.00                                                                                                                                              0.00                     0.00
                                Improvements other than buildings                                        0.00                                                                                                                                              0.00                     0.00
                                Personal Property - machinery, equipment & furniture                     0.00                                                                                                                                              0.00                     0.00
                                Library Collections                                                      0.00                                                                                                                                              0.00                     0.00
                                Works of Art/Historical Treasures - Depreciable                          0.00                                                                                                                                              0.00                     0.00
                                Works of Art/Historical Treasures - Non-depreciable                      0.00                                                                                                                                              0.00                     0.00
                                Intangibles - Software                                                   0.00                                                                                                                                              0.00                     0.00
                    Assets      Intangibles - Easement, Mineral, Timber, and Water Rights                0.00                                                                                                                                              0.00                     0.00
                                Intangibles - E, M, T, and W Rights - Non-depreciable                    0.00                                                                                                                                              0.00                     0.00

                             SAO PeopleSoft organizations only - Enter capital asset
                             data recorded from the GFAAG ledger.
                                Land and land improvements                                               #N/A                                                                                                                                              #N/A             #N/A
                                Buildings and building improvements                                      #N/A                                                                                                                                              #N/A             #N/A
                                Improvements other than buildings                                        #N/A                                                                                                                                              #N/A             #N/A
                                Infrastructure                                                           #N/A                                                                                                                                              #N/A             #N/A
 PEOPLESOFT




                                Personal Property - machinery, equipment & furniture                     #N/A                                                                                                                                              #N/A             #N/A
                                Library Collections                                                      #N/A                                                                                                                                              #N/A             #N/A
                                Works of Art/Historical Treasures - Depreciable                          #N/A                                                                                                                                              #N/A             #N/A
                                Works of Art/Historical Treasures - Non-depreciable                      #N/A                                                                                                                                              #N/A             #N/A
                                Intangibles - Software                                                   #N/A                                                                                                                                              #N/A             #N/A
                                Intangibles - Copyrights, Patents, and Trademarks                        0.00                                                                                                                                              0.00                     0.00
                                Intangibles - Easement, Mineral, Timber, and Water Rights                0.00                                                                                                                                              0.00                     0.00
                                Intangibles - E, M, T, and W Rights - Non-depreciable                    0.00                                                                                                                                              0.00                     0.00
                                Construction-in-progress                                                 #N/A                                                                                                                                              #N/A             #N/A
                             Totals                                                                      #N/A            0.00           0.00             0.00           0.00             0.00             0.00           0.00            0.00              #N/A             #N/A




Page 18 of 27
C:\Docstoc\Working\pdf\1de3e31c-9a93-4817-8eb2-50ef31050896.xls Capital Assets                                                                                                                                                                                              6/16/2011 6:04 PM
                                                                                                        2010 CAFR Information




Capital Assets (Assets)

A. Entity Code:
   Entity Name:           #N/A
   Prepared by:
   Telephone #:
                      3
                      Provide detail of all adjustments:




                      4
                      Provide detail of GASB 51 adjustments




                      5
                      Provide detail of GSFIC Transfers, including related bond issue for each asset:




                      6
                      Provide the source of all donations/transfers and related amounts:




                      9
                      Provide detail of all adjustments:




Page 19 of 27
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                                                                                                                                                                                                                                                  2010 CAFR Information




Capital Assets (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.


C.                                                                                                                          Additions                                        Deletions                                                    Non-PeopleSoft Entities
                                                                                               Beginning         Depreciation      Adjustments     Capital Lease                     Adjustments         Ending        Net Book          Useful        Depreciation
                             Capital Asset Classes                                            Balance July 1       Expense           (Identify)    Adjustments     Retirements         (Identify)    Balance June 30    Value             Life            Method
                             Enter increases as positive and decreases as negative                 1                 2                   3              4               5                  6               7                                8                9
                             SAO PeopleSoft organizations enter capital asset data
                                                                                              PY Reported
                             recorded on ledgers / systems other than SAO PeopleSoft.
                                                                                            Balance (cannot be
                             Organizations not on SAO PeopleSoft enter capital asset
                                                                                                changed)
                             data on the capital asset ledger/systems.
                    Non         Buildings and building improvements                                      #N/A                                                                                                   #N/A    #N/A
                                Improvements other than buildings                                        #N/A                                                                                                   #N/A    #N/A
                                Infrastructure                                                           #N/A                                                                                                   #N/A    #N/A
                                Personal Property - machinery, equipment and furniture                   #N/A                                                                                                   #N/A    #N/A
 NON - PEOPLESFOT




                                Library Collections                                                      #N/A                                                                                                   #N/A    #N/A
                    Leased      Works of Art/Historical Treasures - Depreciable                          #N/A                                                                                                   #N/A    #N/A
                                Intangibles - Software                                                   #N/A                                                                                                   #N/A    #N/A
                                Intangibles - Copyrights, Patents, and Trademarks                        0.00                                                                                                   0.00              0.00
                    Assets      Intangibles - Easement, Mineral, Timber, and Water Rights                0.00                                                                                                   0.00              0.00
                    Leased      Buildings and building improvements                                      0.00                                                                                                   0.00              0.00
                                Improvements other than buildings                                        0.00                                                                                                   0.00              0.00
                                Personal Property - machinery, equipment & furniture                     0.00                                                                                                   0.00              0.00
                                Library Collections                                                      0.00                                                                                                   0.00              0.00
                                Works of Art/Historical Treasures - Depreciable                          0.00                                                                                                   0.00              0.00
                                Intangibles - Software                                                   0.00                                                                                                   0.00              0.00
                    Assets      Intangibles - Easement, Mineral, Timber, and Water Rights                0.00                                                                                                   0.00              0.00

                             SAO PeopleSoft organizations only - Enter capital asset
                             data recorded from the GFAAG ledger.
                                Buildings and building improvements                                      #N/A                                                                                                   #N/A    #N/A
                                Improvements other than buildings                                        #N/A                                                                                                   #N/A    #N/A
 PEOPLESOFT




                                Infrastructure                                                           #N/A                                                                                                   #N/A    #N/A
                                Personal Property - machinery, equipment and furniture                   #N/A                                                                                                   #N/A    #N/A
                                Library Collections                                                      #N/A                                                                                                   #N/A    #N/A
                                Works of Art/Historical Treasures - Depreciable                          #N/A                                                                                                   #N/A    #N/A
                                Intangibles - Software                                                   #N/A                                                                                                   #N/A    #N/A
                                Intangibles - Copyrights, Patents, and Trademarks                        0.00                                                                                                   0.00              0.00
                                Intangibles - Easement, Mineral, Timber, and Water Rights                0.00                                                                                                   0.00              0.00
                             Totals                                                                      #N/A             0.00              0.00                            0.00              0.00              #N/A    #N/A




                             3
                             Provide Detail of All Adjustments:




                             5
                             Provide Detail of All Adjustments:


Page 20 of 27
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                                                                                      2010 CAFR Information




Capital Assets (Assets)

A. Entity Code: 0
   Entity Name: #N/A
   Prepared by: 0




                    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 21 of 27
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                                                                                                                                                                                                                                                                  2010 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
                                                                                                                  1                                                                                          Capital Leases                              2
                                                                             Beginning Balance Current Year  Adjustments  Intangibles                   Other Donations and                                 (not applicable to                      Adjustments        Ending Balance
   List CIP balance by "Type"                                                      July 1       Expenditures  (Identify) GASB 51 adjust GSFIC Transfers      Transfers                                            CIP)             Retirements       (Identify)           June 30
                  1 GO Bond Projects Administered by GSFIC                                                                                                                                                                                                                         0.00
                    Projects reported on GSFIC report which are administered
                  2 by 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 29 & 53 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
                                                                                                                                     1                                                                       Capital Leases                              2
                                                                                           Beginning Balance    Current Year    Adjustments       Intangibles                        Other Donations and    (not applicable to                      Adjustments     Ending Balance
      List CIP balance by project                                                               July 1          Expenditures     (Identify)      GASB 51 adjust GSFIC Transfers           Transfers               CIP)             Retirements       (Identify)        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)


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                                                                                                                                              2010 CAFR Information




Construction in Progress

A. Entity Code:             0
   Entity Name:             #N/A
   Prepared by:             0
   Telephone #:             000-000-0000
                            Summary Totals                                                 #N/A   0.00   0.00   0.00   0.00   0.00   0.00   0.00            #N/A




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C:\Docstoc\Working\pdf\1de3e31c-9a93-4817-8eb2-50ef31050896.xls Construction in Progress                                                                6/16/2011 6:04 PM
                                                                                                                                          2010 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



                       3.          Does your organization have or made any large or unusual commitments for materials, services or
                                   construction?
                                          If yes, please complete the "Significant Commit - General" and "Significant Commit - Specific"
                                          tabs of this form




Page 24 of 27
C:\Docstoc\Working\pdf\1de3e31c-9a93-4817-8eb2-50ef31050896.xls Questionnaire                                                                          6/16/2011 6:04 PM
                                                                                                                                                                              2010 CAFR Information




IMPAIRMENT OF ASSETS


    Entity Code:           0
    Entity Name:           #N/A
    Prepared by:           0
    Telephone #:           000-000-0000



                           If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.



                                                          IMPAIRMENT OF CAPITAL ASSETS


                                                           [C]                                      [D]         [E]                       [F]              [G]                 [H]
                                                                                                  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.


   Page 25 of 27
   C:\Docstoc\Working\pdf\1de3e31c-9a93-4817-8eb2-50ef31050896.xls Impairment of Capital Assets                                                                                         6/16/2011 6:04 PM
                                                                                                                                                                    2010 CAFR Information




GNIFCANT COMMITMENTS - GENERAL


     Entity Code:      0
     Entity Name: #N/A
     Prepared by: 0
     Telephone #: 000-000-0000



                                    If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.


                       In the space below (or an attached page), please describe commitments that your agency has entered into as of the fiscal year end (include
                       Commitments also described on the subsequent events form).



                       1.)          Commitments for Construction Contracts (also complete 'Significant Commit - Specific' worksheet):




                       2.)          Other Commitments (Describe nature/dollar value of commitment):




    Page 26 of 27
    C:\Docstoc\Working\pdf\1de3e31c-9a93-4817-8eb2-50ef31050896.xls Significant Commit - General                                                                              6/16/2011 6:04 PM
                                                                                                                                                     2010 CAFR Information




IGNIFCANT COMMITMENTS - SPECIFIC



     Entity Code:       0
     Entity Name: #N/A
     Prepared by: 0
     Telephone #: 000-000-0000



                        If this form is not applicable to your organization, please indicate by selecting 'Not Applicable' from the drop down box.




                        Note: This form should be completed for each material contractual or
                                 construction commitment not recorded in payables that is outstanding as of the end of the
                                 fiscal year. Do not include contracts for GSFIC-funded projects.




                        PROJECT:



                        TYPE OF CONTRACT/CONSTRUCTION:




                        FUNDING SOURCES (List each source with percentage of project funded) :
                                                                                      Source                                 Percentage




                        CONTRACT INCEPTION DATE:


                        ESTIMATED CONTRACT COMPLETION DATE:


                        PERCENTAGE OF COMPLETION:


                        TOTAL CONTRACT AMOUNT:


                        AMOUNT PAID AS OF JUNE 30, 2010


                        COMMITMENT REMAINING AT JUNE 30, 2010
     Page 27 of 27
     C:\Docstoc\Working\pdf\1de3e31c-9a93-4817-8eb2-50ef31050896.xls Significant Commit - Specific                                                             6/16/2011 6:04 PM

				
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Description: Georgia Land Lease Agreement document sample