Minnesota Department of Transportation

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State Aid Finance

State Aid Accounting Manual

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State Aid Accounting Manual

Sections
Table of Contents, Introduction & Chapters 1 -11 Chapters 12 -19, Appendix & Index
Table of Contents (PDF, 155 KB) 12 - Infrastructure/Capitalization (GASB 34) (PDF, 45 KB)
Introduction/Task Force/SAF Team (PDF, 70 KB) 13 - Inventory Management (PDF, 35 KB)
1 - Annual Allotments (PDF, 60 KB) 14 - Maintenance Costing (PDF, 25 KB)
2 - Regular and Municipal Maintenance (PDF, 190 KB) 15 - Construction Costing (PDF, 35 KB)
3 - Regular and Municipal Construction (PDF, 100 KB) 16 - Other Accounting Issues (PDF, 120 KB)
4A - Town Bridge Construction (PDF, 150 KB) 16A - Construction of Maintenance Facilities (PDF, 30 KB)
4B - Special Town Bridge Construction (PDF, 185 KB) 16B - Disaster Issues (PDF, 25 KB)
5 - Special Construction Account (PDF, 370 KB) 16C - Non State Aid Bonds (PDF, 30 KB)
5A - State Transportation Bonds (PDF, 140 KB) 16D - Shared Federal Revenue (PDF, 15 KB)
5B - State Transportation Bonds (Optional Entries) (PDF, 105 KB) 16E - Advance of State Funds for Federal Projects (PDF, 20 KB)
5C - State Park Construction Account (PDF, 95 KB) 16F - Transfer for Hardship Conditions or Other Local Use (PDF, 20 KB)
5D - County Disaster (PDF, 65 KB) 16G - Revision of County Maintenance Apportionments (PDF, 20 KB)
5E - Turnback Construction Account (PDF, 55 KB) 16H - Federal Fund Exchange Program (Fund Swamps) (PDF, 30 KB)
6 - Federal Traditional and DCP (PDF, 0.5 MB) 16I - Flexible Highway Account (FLEX) Excess Sum Funds (PDF, 20 KB)
6A - DCP (Locally Administered) (PDF, 190 KB) 17 - Year End Adjustments (PDF, 70 KB)
6B - Traditional (State Administered) (PDF, 460 KB) 18A - Annual Report Sample (PDF, 0.5 MB)
7A - Bond Account (PDF, 60 KB) 18B - Annual Report Instructions (PDF, 95 KB)
7B - TRLF Account (PDF, 35 KB) 19A - Annual Summary of Highway Information (Sample) (PDF, 130 KB)
8 - Advance Encumbrance (PDF, 240 KB) 19B - Annual Summary of Highway Information (Instructions) (PDF, 25 KB)
9 - Reconciling State Aid Accounts (PDF, 180 KB) Appendix (PDF, 340 KB)
10 - Unallocated Cost Distribution (PDF, 35 KB) Index (PDF, 100 KB)
11 - Fixed Assets (PDF, 100 KB)