Changed Vol V Assets Ch 4 to Vol II Appropriations, Funds and Related Information, Ch 2F
Changed the term “earmarked funds” to “funds from dedicated collections”.
Section 0201
Reworded per SFFAS 43.
Moved sections related to classification and reporting to Appendix A.
Section 0202 – Moved detailed information on reporting (including new clarifications in SFFAS 43) to the Consolidated Financial Statement (C.F.S.) policy chapter.
Section 0203 – Updated the hyperlinks and verified the terms.
Section 020403 – Updated the paragraph to be consistent with other policy chapters.
Section 0205 – Moved detailed information on reporting to the C.F.S. policy chapter and renumbered the sections.
Section 020501 – Summarized A, B, C, D, E into one paragraph and moved detailed information to the C.F.S. policy chapter.
Section 020502 – Summarized A, B, C, D, E into one paragraph and moved detailed information to the C.F.S. policy chapter.
Section 0206 – Updated the definitions per the changes in SFFAS 43.
Section 0207 – Added “0207 RESCISSIONS”.
Section 0209 – Added “0209 REVISIONS”.
Appendix A – Moved the appendix to the C.F.S. policy chapter and added New Appendix: Classification and Reporting of Funds from Dedicated Collections.
Appendix B – Separated by fund type and added it to Appendix A.
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