SUBJECT: STATEWIDE FINANCIAL STATEMENT CAPITAL ASSET POLICY
Agencies have been apprised of the requirements contained in Governmental
Accounting Standards Board (GASB) Statement 34, Basic Financial Statements
– and Management's Discussion and Analysis – for State and Local Governments.
GASB 34 requires financial statement disclosure of the statewide policies on
capitalization and depreciation of capital assets. All state agencies and other
entities included in the State's primary government should follow the attached
Statewide Financial Statement Capital Asset Policy. This policy is effective
July 1, 2001.
The response by Agencies on this issue has been outstanding and is appreciated.
If you have any questions or need additional information, please contact Molly
Merry, Bureau of Accounting at 410-9358, SUNCOM 210-9358, or e-mail at
mcmerry@mail.dbf.state.fl.us.
CONSUMER HELPLINE
1-877-My-FL-CFO (1-877-693-5236) MY SAFE FLORIDA HOME HELPLINE 1-866-513-6734 (MSFH)
Department of Financial Services · Division of Accounting and Auditing · 200 East Gaines St. · Tallahassee, FL 32399-0353
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