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XVI.1 Financial Reporting Overview
XVI.2 Financial Reporting Policies
XVI.3 Financial Reporting (GAAP-Basis)
--XVI.3 Overview
--XVI.3.A Financial Statements
--XVI.3.B Fund Accounting
--XVI.3.C State Funds Included in the ACFR
--XVI.3.D Basis of Accounting/Measurement Focus
--XVI.3.E The Reporting Entity
--XVI.3.F Public Benefit Corporations
--XVI.3.G Legal Compliance
--XVI.3.H Materiality
--XVI.3.I Budgetary Presentation
--XVI.3.J Implementation of Accounting Standards
--XVI.3.K Interim Reporting
XVI.4 Accounting Policies and Principles Applicable to Agencies
--XVI.4 Overview
--XVI.4.A Cash and Investments
--XVI.4.B Tax Revenues
--XVI.4.C Federal Grant Accruals
--XVI.4.D Receivables Other Than Income Taxes and Federal Grants
--XVI.4.E Patient Revenues
--XVI.4.F Medicaid Drug Rebate
--XVI.4.G Capital Assets
--XVI.4.H Intangible Assets
--XVI.4.I Compensated Absences
--XVI.4.J Medicaid Accruals
--XVI.4.K Local Assistance Programs
--XVI.4.L Pensions
--XVI.4.M Other Post-Employment Benefits (OPEB)
--XVI.4.N Pollution Remediation Obligations
--XVI.4.O Intangible Right-To-Use Assets
--XVI.4.P Other Financing Arrangements
--XVI.4.Q Commitments and Contingencies
--XVI.4.R Interfund Transactions and Transfers
--XVI.4.S Miscellaneous Accounting Policies
--XVI.4.T College and University Reporting