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2 Cards in this Set

  • Front
  • Back
SELF
1. Has a Separately-Elected governing body
2. Is Legally separate, and
3. Is Fiscally independent of other state and local governments.
GALS
GOES (reconciliation of fund B/S to net assets GW B/S)
BARE
GRaSPP
Assets (non-current)
Liabilities (non-current)
Service (internal) fund net assets

GRaSPP -- net change in fund balance
Other financing sources
Expenditure --capital outlay (net of depreciation)
Service (internal) fund net income

Basis of Accounting
Accrued
Revenues
Expenses