Governmental Actg

Q# | Page # | Answer |

1a(1) | Cover page | State of Washington |

1a(2) | Cover page | June 30, 2015 |

1a(3) | 10 | June 30, 2014 |

1b(1) | 1-12 | 12 pages |

1b(2) | 13-258 | 245 pages |

1b(3) | 259-306 | 48 pages |

2 | | No, it doesn’t contain any other information |

3a | 3-9 | 7 pages |

3b | 3-9 | 4 major sections: Profile of Washington State, Washington State’s Economy and Outlook, Major Initiatives, and Awards and Acknowledges. |

3c | 9 | Signed by David Schumacher, office of financial management director |

4 | | No |

5 | 15 | Basic Financial Statements |

6 | 16 | No qualifications |

7 | 19-34 | 16 pages |

8 | | No, it’s not marked as audited |

9 | 21 | Yes |

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11 | 36 | Yes |

12a | 36-37 | Yes |

12b | 36-37 | No |

13a | 67-68 | 8 component units |

13b | 36-37 | 1 column |

14a | 37 | Liquidity approach |

14b | 37 | Yes |

14d | 36-37 | Yes |

15 | 36-37 | The statement of net position format is used |

16a | 36 | It is presented as an Asset |

16b | 36 | The total of the account is zero |

17a | 36 | There are 2 lines to report capital assets |

17b | 36 | Depreciable capital assets are reported at net book value |

18a | 37 | None |

18b | 37 | Yes, restricted net position has more than one subpart. These divisions are called as |

18c | 37 | There are negative amounts in the “Unrestricted Net Position” part. |

19 | 36-37 | No prior year amounts are presented |

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21a | 38 | No “other” function is reported |

21b | 38 | There is not a function for unallocated depreciation |

21c | 38 | Yes, there is a separate function for Interest on long-term debt |

22 | 38 | There is no “indirect expense allocation” column |

23a | 38 | Yes, it does |

23b | 38 | N/A |

23c | 38 | “Capital Grants and Contributions” column contains very small amounts |

24 | 39 | No, there is a...