XV and XVI G Land, Buildings, Property and Equipment Determine estimated historical costs, establish capitalization policies, establish method to capture cost and depreciation information. XII H Infrastructure Determine estimated historical costs, establish capitalization policies, establish method to capture cost and depreciation information. Determine method of capturing data at the fund level. Address functional reporting. IV, VI, VII and VIII J Bonds Payable, Leases Payable, Loans Payable, Other Payables Identify at fund level and by year of maturity.
Review leases for proper classification.
Determine method of capturing data at the fund level. Address functional reporting. II and III K Budgetary Schedules Determine budgeted funds, legal budget, amended budget, methods of capturing data. V L Cash and Investments Identify methods used to capture fair value of investments and categories of credit risk.