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