State Aid Finance

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Accounting Manual

Table of Contents 05/16  
Introduction/Task Force/SAF Team Rev. 05/16 Chapter 12 Infrastructure/Capitalization (GASB 34) Rev. 07/14
Chapter 1 Annual Allotments Rev. 11/16 Chapter 13 Inventory Management Rev. 02/14
Chapter 2 Regular & Municipal Maintenance Rev. 11/16 Chapter 14 Maintenance Costing Rev. 11/10
Chapter 3 Regular & Municipal Contruction Rev. 11/16 Chapter 15 Construction Costing Rev. 11/10
Chapter 4a Town Bridge Construction Rev. 05/16 Chapter 16 Other Accounting Issues Rev. 02/16
Chapter 4b Special Town Bridge Construction Rev. 05/16 Chapter 16a Maintenance Facilities Rev. 02/16
Chapter 5 Special Construction Accounts Rev. 11/16 Chapter 16b Disaster Issues Rev. 02/16
Chapter 5a State Transportation Bonds Rev. 11/16 Chapter 16c Bonds - Non State Aid Rev. 02/16
Chapter 5b State Transportation Bonds (Optional Entries) Rev. 11/16 Chapter 16d Shared Federal Revenue Rev. 02/16
Chapter 5c State Park Construction Account Rev. 11/16 Chapter 16e Advance of State Aid Funds for Federal Projects Rev. 02/16
Chapter 5d County Disaster Rev. 11/16 Chapter 16f Transfer for Hardship Condition or Other Local Use Rev. 02/16
Chapter 5e Turnback Construction Account Rev. 11/16 Chapter 16g Revision of County Maintenance Apportionments Rev. 02/16
Chapter 6 Federal Traditional & D.C.P. Rev. 02/16 Chapter 16h Federal Fund Exchange Program (Fund Swaps) Rev. 02/16
Chapter 6a Federal Traditional Rev. 02/16 Chapter 16i Flexible Hwy Acct (FLEX) Excess Sum Funds Rev. 02/16
Chapter 6b Federal D.C.P. Rev. 02/16 Chapter 17 Year End Adjustments Rev. 04/12
Chapter 7a Bond Account Rev. 02/14 Chapter 18a Annual Report Sample Rev. 06/05
Chapter 7b TRLF Account Rev. 02/14 Chapter 18b Annual Report Instructions Rev. 04/10
Chapter 8 Advance Encumbrance Rev. 11/16 Chapter 19a Annual Summary of Hwy Info Sample Rev. 01/12
Chapter 9 Reconciling State Aid Accounts Rev. 03/09 Chapter 19 b Annual Summary of Hwy Info Instructions Rev. 01/12
Chapter 10 Unallocated Cost Distribution Rev. 02/14 Appendix
Chapter 11 Fixed Assets Rev. 05/16 Index

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