This form is designed to capture information around subsequent events, transactions and changes at each agency AFTER submission of the year end questionnaire on 9/30. Please keep in mind as you read the questions that your answers are regarding YOUR agency and for the period of 10/1 through 11/30.
The questions included in this questionnaire are designed to help you think about the types of things that might happen subsequent to fiscal year end that would need reported to the CAFR Group. The questionnaire is not designed to be all inclusive of any event that needs reported. There may be events that occur outside of these examples that you should report. Also, remember as you answer that the types of events, transactions and changes that you need to report to us are ones that are or could be significant to either 1) conditions that existed at 6/30, or 2) new events that did not exist as of 6/30 that could affect a financial statement user's understanding of the financial statements. Please watch the video on our website called Year End-Subsequent Events Questionnaires and Rep Letter for further explanation/information.
If you have any questions regarding any portion of this questionnaire, please let SAO CAFR Group know and either we or the external auditors will attempt to address your concerns.
Should you have no further questions, please complete the questionnaire. When you click submit, your answers are returned electronically to the CAFR Group.
This questionnaire needs to be completed and returned to the SAO CAFR Group by November 30.
Please answer the following questions (Yes or No) for events occurring after submission of the Year End Questionnaire on September 30.
If answer is Yes, please provide detail description in space provided.
If no explanation is provided for any 'yes' selections, we will be contacting you for more information.
Were there any changes in value of recorded assets that existed at the balance sheet date? Consider the following.
Did any of the following occur?
Any liabilities in dispute or being contested including creditors' claims on invoices, product warranties or guarantees, etc. including:
Did any changes in capital structure occur?
Changes in costs/expenses. Did any of the following occur: