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UAN Training Sessions

Year-End Update

The following information is provided to assist you with completing required year end procedures. Included below are links to recorded online training sessions and materials from the annual UAN Year End Update Conference.

Notes to the Annual Financial Statements

A Local Government Services representative presented the following training video and handouts on preparing Notes to the Annual Financial Statements at the 2016 Year End Conference.

GASB 54 Guidance For OCBOA Statement Filers

The Year End Procedures provides technical guidance for selecting fund classifications in the application, but UAN cannot provide advice about which classifications to apply. For guidance regarding GASB 54 fund classifications, please read the AOS Bulletin 2011-004 (issued September 29, 2011). In addition, Local Government Services has provided UAN with a Fund Purposes guide. We provide these documents below for your convenience:

2020 Year End Procedures

The Year End Procedures is a detailed guide through the process of closing fiscal year 2020 while the Year End Best Practices is an optional checklist designed to be used in conjunction with the Year End Procedures. The Year End Best Practices is intended for individuals who would like to follow a single path through the year end process even if that means delaying some work in order to maintain a set step-by-step sequence of tasks to complete. Please refer to the Year End Procedures when greater detail on any particular step is needed.

2020 Year-End Update

The 2020 Year End Update has been recorded and can be viewed on YouTube through the following link. The Year End Best Practices is the document used throughout the Update.