Financial Statement Review (Public) - NACUBO

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FOOTNOTES• Receivableso Details about receivables aggregated in the financialstatements when those aggregations obscuresignificant components of the receivables• (GASB Statement No. 38, Certain Financial Statement NoteDisclosures, paragraph 13)34
FOOTNOTES• Capital assetso Roll-forward table of classes of capital assets andbalances(Capital asset roll-forward table example)35
Page 6 and 7: MANAGEMENT DISCUSSION AND ANALYSIS
Page 8 and 9: Statement 60Accounting and Reportin
Page 10 and 11: SERVICE CONCESSION ARRANGEMENTSWhat
Page 12 and 13: SERVICE CONCESSION ARRANGEMENTSTRAN
Page 14 and 15: SERVICE CONCESSION ARRANGEMENTSWhat
Page 16 and 17: SERVICE CONCESSION ARRANGEMENTSOthe
Page 18 and 19: REPORTING ENTITYThe most significan
Page 20 and 21: REPORTING ENTITY• Current year is
Page 22 and 23: Statement 62Codification of Pre-Nov
Page 24 and 25: GASB 62 - BASIC GUIDANCE• Superse
Page 26 and 27: BASIC FINANCIAL STATEMENTS - GAAP
Page 28 and 29: GASB 63 - BACKGROUND INFORMATIONCon
Page 30: GASB 63 - CURRENT DEFERRALS• Ther
Page 33: FOOTNOTES• Cash/Investmentso Inve
Page 37 and 38: FOOTNOES• Pension plans - commonl
Page 39 and 40: REQUIRED SUPPLEMENTARY INFORMATION
Page 41 and 42: The material appearing in this pres
Page 43: Thank You43

Financial Statement Review (Public) - NACUBO

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