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2022 Accounting and Financial Regulatory Reporting Manual

Issued January 2011

Revised June 2022

The information presented below is from the updated Accounting and Financial Reporting Regulation Manual. This manual was to be implemented in 2022, however on March 28th the State Board of Accounts has postponed the implementation of the "Enhanced Regulatory" Manual. There is not currently a date set for implementation of the Enhanced Regulatory Manual. Regulatory audits will be conducted under the previously issued version of the regulatory manual. You can view the previous version of the regulatory manual at this link.