CERTIFICATE OF EXCELLENCE IN ACCOUNTABILITY REPORTING GUIDELINES # Description Source Section III Summary of Performance and Financial Information – The Summary includes the most relevant performance and financial information. 1. A-136, Section III The Summary can be a 1-6 page high level summary, a 6-16 page more detailed summary, an 2. A-136, Section III MD&A that can be easily extracted from the PAR or AFR and issued as a stand-alone document, or a short video posted on the website. entity’s The Summary should be the final printed report available for public distribution, or a print-out of the 3. electronic version of the report. The cover of the Summary should contain the name of the entity, the title of the report, and the fiscal 4. year. The Summary should identify the relationship between the Summary of Performance and Financial 5. Information and the AFR or PAR and APR. The information presented in the Summary of Performance and Financial Information should be 6. modified, as necessary, to avoid the impression that the reader is reading the AFR or PAR. CERTIFICATE OF EXCELLENCE IN ACCOUNTABILITY REPORTING SFFAS No. Description Effective Date Section IV Statements of Federal Financial Accounting Standards effective in future years – Public-Private Partnerships: Disclosure Requirements 49 Beginning after 9/30/18 (FY 2019) Early adoption permitted.
CERTIFICATE OF EXCELLENCE IN ACCOUNTABILITY REPORTING GUIDELINES # Description Source Section III – Summary of Performance and Financial Information 1. The Summary includes the most relevant performance and financial information. A-136, Section III 2. The Summary can be a 1-6 page high level summary, a 6-16 page more detailed summary, an MD&A that can be easily extracted from the PAR or AFR and issued as a stand-alone document, or a short video posted on the entity’s website. A-136, Section III 3. The Summary should be the final printed report available for public distribution, or a print-out of the electronic version of the report. 4. The cover of the Summary should contain the name of the entity, the title of the report, and the fiscal year. 5. The Summary should identify the relationship between the Summary of Performance and Financial Information and the AFR or PAR and APR. 6. The information presented in the Summary of Performance and Financial Information should be modified, as necessary, to avoid the impression that the reader is reading the AFR or PAR. CERTIFICATE OF EXCELLENCE IN ACCOUNTABILITY REPORTING SFFAS No. Description Effective Date Section IV – Statements of Federal Financial Accounting Standards effective in future years 49 Public-Private Partnerships: Disclosure Requirements Beginning after 9/30/18 (FY 2019) Early adoption permitted.
FY18-CEAR-Guidelines_Final_1.docx