№ files_lp_4_process_1_46052
Detailed procedural guidelines for recognizing and reporting state government revenues and expenditures under a uniform accounting system.
Year: 1984
Region / City: Louisiana, United States
Subject: Governmental Accounting and Financial Reporting
Document Type: Policy and Procedure Memorandum
Issuing Authority: Office of the Governor, Division of Administration
Author: Commissioner of Administration
Target Audience: Executive branch boards, commissions, departments, agencies, institutions, and offices
Effective Period: Ongoing from June 1984
Approval Date: June 1984
Legal References: R.S. 39:91, R.S. 39:92
Accounting Basis: Modified accrual for governmental funds
Revenue Recognition Rules: Within fiscal year or 45 days post fiscal year, with specified exceptions
Expenditure Recognition Rules: In fiscal year liability incurred, except payroll-related items
Financial Reporting Frequency: Annual
Contact Information: State Accounting Office, Division of Administration, Box 44095, Baton Rouge, LA 70804
Price: 8 / 10 USD
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