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2009 Year End Reporting for Component Units

Overview

This document provides guidance for the preparation and submission of Component Unit and Related Organization financial statements and other financial data.

Component Units

Component Units are legally separate public corporations and agencies for which the elected officials of the Commonwealth are financially accountable. In addition, component units can be other organizations for which the nature and significance of their relationship with the Commonwealth are such that exclusion would cause the Commonwealth's financial statements to be misleading or incomplete. The Commonwealth is required to incorporate the financial data of all component units in its financial statements.

Related Organizations

Related Organizations are organizations or entities for which the elected officials of the Commonwealth are accountable because they appoint a voting majority of the board, but are not financially accountable. The Commonwealth is required to disclose the nature of its accountability for related organizations in the notes to the financial statements.

Procedures

The Reporting Procedures for Component Units are available in their entirety in PDF format.

• 2009 Year End Reporting Requirements [PDF]
• Individual Attachments and Instructions
• 2009 Year End Reporting Requirements and Attachment Instructions in one file [PDF]
• Authoritative Literature / Guidance for Preparation of GAAP Basis Fund Financial Statement Templates [PDF]
• Glossary [PDF]

If you have questions or comments regarding the Year End Reporting Procedures for Component Units and Related Organizations, contact Sharon Lawrence, Director, Financial Reporting, John Sotos, Assistant Director, Financial Reporting, or Andrew Short, Financial Reporting Analyst.