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New York State Accounting System User Procedures Manual

Volume Name
STATEWIDE ACCOUNTING POLICIES MANUAL		 Volume
IX		 Date
1/1/11
Section Name
Table of Contents		 Section
I
Section
Name
Revised
TABLE OF CONTENTS
1/1/11

INTRODUCTION
I-1
Policy Manual Revisions and Maintenance
1/1/11
I-2
Purpose of the Statewide Accounting Policies Manual
1/1/11
I-3
Background and Scope
1/1/11
I-4 The Agency Financial Reporting Package
1/1/11

FINANCIAL REPORTING
II-1 Financial Statements
1/1/11
II-2 Fund Accounting
1/1/11
II-3 Basis of Accounting / Measurement Focus
1/1/11
II-4 The Reporting Entity
1/1/11
II-5 Legal Compliance
1/1/11
II-6 Materiality
1/1/11
II-7 Interim Reporting
1/1/11
II-8 Budgetary Presentation
1/1/11
II-9 Implementation of Accounting Standards
1/1/11

ACCOUNTING POLICIES AND PRINCIPLES APPLICABLE TO ALL AGENCIES
III-1 Capital Assets and Depreciation
1/1/11
III-2 Interfund Transactions and Transfers
1/1/11
III-3 Federal Grant Accruals
1/1/11
III-4 Receivables Other Than Income Taxes and Federal Grants
1/1/11
III-5 Cash and investments
1/1/11
III-6 Commitments and Contingencies
1/1/11
III-7 Compensated Absences
1/1/11
III-8 Pensions
1/1/11
III-9 Leases
1/1/11
III-10 Miscellaneous Accounting Policies
1/1/11
III-11 Lease/Purchase and Other Financing Arrangements
1/1/11
III-12 Certificates of Participation
1/1/11
III-13 Other Post-Employment Benefits (OPEB)
1/1/11
III-14 Medicaid Drug Rebate Program
1/1/11
III-15 Pollution Remediation
1/1/11

ACCOUNTING POLICIES AND PRINCIPLES APPLICABLE TO SPECIFIC AGENCIES
IV-1 Tax Revenues
1/1/11
IV-2 Patient Revenues
1/1/11
IV-3 College and University Reporting
1/1/11
IV-4 Medicaid Accruals
1/1/11
IV-5 Local Assistance Programs
1/1/11
APPENDICES
V-1 State Funds Included in the CAFR
1/1/11
V-2 Public Benefit Corporations
1/1/11