Loans Receivable


It is the responsibility of the State Auditor’s Office to present loans receivable in the State’s Annual Comprehensive Financial Report in accordance with generally accepted accounting principles.


Loans Receivables are asset accounts used to record long-term loans from one fund to an entity outside the State’s reporting entity. This should not be confused with advances to other funds.


For any Loans Receivable, please complete the “Loans FYxx” tab, “Customer Detail-FYxx” tab, and “New Loan Commitments-FYxx” tab in this workbook and return it to the SAO Accounting Division by July 15th. When completing these tabs please be thorough, as the information submitted will be audited.


If you do not have any Loans Receivable to report please indicate so on the N/A Survey by July 15th.

Thank you for your assistance in the production of the State’s Annual Comprehensive Financial Report. If there are any questions, please contact the SAO Accounting Group at (307) 777-2460 or by e-mail at .


Loans Receivable