Insurance Programs 51 Beginning after 9/30/18 (FY 2019) Tax Expenditures 52 Beginning after 9/30/18 (FY 2019) Earlier implementation is encouraged. Budget and Accrual Reconciliation 53 Beginning after 9/30/18 (FY 2019) Earlier implementation is encouraged. Leases: An Amendment of Statement of Federal Financial 54 Beginning after 9/30/20 (FY 2021) Accounting Standards (SFFAS) 5, Accounting for Early adoption is not permitted. Liabilities of the Federal Government, and SFFAS 6, Accounting for Property, Plant, and Equipment CERTIFICATE OF EXCELLENCE IN ACCOUNTABILITY REPORTING Section V Noteworthy features, Recommendation, and Special Awards –
51 Insurance Programs Beginning after 9/30/18 (FY 2019) 52 Tax Expenditures Beginning after 9/30/18 (FY 2019) Earlier implementation is encouraged. 53 Budget and Accrual Reconciliation Beginning after 9/30/18 (FY 2019) Earlier implementation is encouraged. 54 Leases: An Amendment of Statement of Federal Financial Accounting Standards (SFFAS) 5, Accounting for Liabilities of the Federal Government, and SFFAS 6, Accounting for Property, Plant, and Equipment Beginning after 9/30/20 (FY 2021) Early adoption is not permitted. CERTIFICATE OF EXCELLENCE IN ACCOUNTABILITY REPORTING Section V – Noteworthy features, Recommendation, and Special Awards
FY18-CEAR-Guidelines_Final_1.docx