- Various Sections – Titles of reference documents are listed only once in text and again in section 1406; grammar edited to remove unnecessary duplication and comply with style guide changes.
- Section 1402 Revisions – Moved prior update items to App. A because prior detail is less helpful to readers.
- Section 1403Â Definitions – Definitions are added for disclosure and classification categories for heritage assets for a full review; moving detail from policy to definitions.
- Section 1404Â Roles and Responsibilities – Add CFM responsibility for History Office heritage asset reporting for new sub-office and assignment under CFM.
- Section 1405 Policies – Removed parentheses and “for more information” from references and several SFFAS references to simplify presentation.
- Section 140503E Presentation and Disclosure – Added reference to balance sheet note disclosure items from SFFAS 29 and 59 for clarity.
- Section 1406Â Authorities and References – Removed references to SFFAC 6 and SFFAS 8,14,32, & 57; added SFFAS 59 for text updates and coverage changes.
- Appendix B – Update CAI data call memorandum for full update.
Financial Policy Documents Changelog
Financial Policy Volumes
Volume V Chapter 14 – August 2022 Revisions
Posted on August 11, 2022
Volume V Chapter 14 – November 2021 Revisions
Posted on November 10, 2021
- Various Sections – Hyperlinks are moved to Authorities and References section only; master library link is substituted for individual FASAB document links. Master links identify most recent document updates and for policy formatting change.
- Section 140503D Presentation and Disclosure in the Financial Statement – Remove Required Supplementary Stewardship Information (RSSI) instruction due to FASAB treatment changing from RSSI to basic information with SFFAS 57.
Volume V Chapter 14 – March 2020 Revisions
Posted on March 10, 2020
- Section 1405Â Policies – Updated various hyperlinks and formatting for updated guidance.
- Section 1406Â Authorities and References
- Added reference to TR 9 and CFM Historic Preservation for updated guidance.
- Removed reference to SFFAS 16. SFFAS 16 rescinded by SFFAS 29 par. 14 (July 2005)
- Various Sections – Updated financial policy to align with iFAMS configuration for FMBT and iFAMS updates.
Volume V Chapter 14 – May 2018 Revisions
Posted on May 10, 2018
- Various Sections – Reformatted to new policy format and completed 5-year review for reorganized chapter layout and changed policy chapter title from “Heritage Assets” to “Heritage Assets and Stewardship Land”.
- Section 1403 Definitions – Updated and added several definitions to enhance reader understanding.
- Section 1405 Policies – Added Stewardship Land policy information to enhance reader understanding. Previous policy did not include Stewardship Land.
- Appendix A – Moved information from previous chapter appendix to the policy section and replaced with an example of a notification memorandum requesting an update and review capital asset inventory to enhance reader understanding.
- Appendix B – Removed. Provided the information in section 140503Â Financial Reporting and Disclosure of Heritage Assets and Stewardship Land.
