17
Policy Considerations
•
•
New Funds
•
Major Funds
•
Depreciation alternatives
•
Infrastructure modified
approach
•
Capitalization thresholds
•
Valuation of assets
•
Enterprise activities
•
Indirect cost allocation
•
•
Internal Service activities
•
Program expense distribution
•
Program revenues
•
MD & A content
•
Budgetary presentation
•
Restricted assets
Ø
Primarily impacts the OCG and State agencies
(to a limited extent) who prepare stand-alone
financial statements