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FY 2022 APD14FY 2022 APD14FY 2022 APD14FY 2022 APD14FY 2022 APD14FY 2022 APD14FY 2022 APD14FY 2022 APD14FY 2022 APD14FY 2022 APD14FY 2022 APD14
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Governmental Activities
Business Activities
General Funds
Federal Special Revenue
Unemployment Insurance
Transportation Enterprise
Higher Education Institutions
Colorado Healthcare Affordability & Sustainability
Fiduciary and Other
Modified to Full Accrual Conversion
Highways
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Category of AccountsCategory of AccountsCategory of AccountsCategory of AccountsCategory of AccountsCategory of AccountsCategory of AccountsCategory of AccountsCategory of AccountsCategory of AccountsCategory of Accounts
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Assets & Deferred OutflowsLiabilities & Deferred InflowsTotal Revenues & Other Financing SourcesTotal Expenses & Other Financing UsesEquity / Net PositionAssets & Deferred OutflowsLiabilities & Deferred InflowsTotal Revenues & Other Financing SourcesTotal Expenses & Other Financing UsesEquity / Net PositionAssets & Deferred OutflowsLiabilities & Deferred InflowsTotal Revenues & Other Financing SourcesTotal Expenses & Other Financing UsesEquity / Net PositionAssets & Deferred OutflowsLiabilities & Deferred InflowsTotal Revenues & Other Financing SourcesTotal Expenses & Other Financing UsesEquity / Net PositionAssets & Deferred OutflowsLiabilities & Deferred InflowsTotal Revenues & Other Financing SourcesTotal Expenses & Other Financing UsesEquity / Net PositionAssets & Deferred OutflowsLiabilities & Deferred InflowsTotal Revenues & Other Financing SourcesTotal Expenses & Other Financing UsesEquity / Net PositionAssets & Deferred OutflowsLiabilities & Deferred InflowsTotal Revenues & Other Financing SourcesTotal Expenses & Other Financing UsesEquity / Net PositionAssets & Deferred OutflowsLiabilities & Deferred InflowsTotal Revenues & Other Financing SourcesTotal Expenses & Other Financing UsesEquity / Net PositionAssets & Deferred OutflowsLiabilities & Deferred InflowsTotal Revenues & Other Financing SourcesTotal Expenses & Other Financing UsesEquity / Net PositionAssets & Deferred OutflowsLiabilities & Deferred InflowsTotal Revenues & Other Financing SourcesTotal Expenses & Other Financing UsesEquity / Net PositionAssets & Deferred OutflowsLiabilities & Deferred InflowsTotal Revenues & Other Financing SourcesTotal Expenses & Other Financing UsesEquity / Net Position
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Planning Materiality Misstatement Calculation
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Category base amount (1) in (000's)#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!
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Planning materiality % (2)1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%1.00%
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Planning materiality amount: (base x %) (2)#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!
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Planning materiality rounded (2) *#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!
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Performance Materiality Misstatement Calculation (3)
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Performance Materiality % of planning materiality75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%75%
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Performance Materiality amount: (% x planning materiality)#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!
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Performance Materiality rounded *#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!
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Inconsequential Amount Misstatement Calculation (4)
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Inconsequential amount %20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%20%
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Inconsequential amount (% x planning materiality)#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!
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Inconsequential amount rounded *#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!
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Trivial Misstatement Calculation (5)
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Trivial misstatement %1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%1%
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Trivial misstatement amount (% x performance materiality misstatement amount)
#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!
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Trivial misstatement rounded *#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!#REF!
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Opinion UnitsThresholdsFCAT(s)
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Higher Education $ 875,000 E100
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Healthcare Affordability (CHASE) 20,000 EC00
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Transportation Enterprise 100,000 ET00
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Unemployment Insurance 100,000 E200
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All Other Nonmajor Funds (enterprise) 1,000,000 E300, E400, E500, E600, E700, E800, E900, EA00, EB00, EZ00, I100, I200, I300, I500, I600, I700, I800, I900, IZ00
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Conversion to Full Accrual (all governmental funds) $ 1,000,000 G100, G200, G300, G400, G500, RFDR, R200, R400, R500, R600, R900, RA00, RD00, RZ00, D100, C100, C200, B100, B200, BY00, BZ00
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Revisit capitalization thresholds for all classes of capital assets.
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Establish P-card threshold for exclusion; possibly an assertion from controllers that the total of their SBITAs paid via P-card do not exceed a certain amount.
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CA, WA, and SC may have published GASB 96 on the web; Washington has a threshold of $1 million.
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Guidance from OSC on interpretation of what it means to reasonably exercise an option and how to apply to an agreement.
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Guidance for what is considered a perpetual license that would be excluded from GASB 96.
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Start with $50,000 for the General Fund opinion unit for a minimum threshold for exclusion of groups of SBITAs in the aggregate that do not need to be evaluated for inclusion.
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Create template for data collection; state of Washington template.
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