State Aid Finance

Providing Accounting and Finacial Support to Minnesota's Cities and Counties

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Accounting Manual

Table of Contents 04/10
Introduction/Task Force/SAF Team Rev. 10/09 Chapter 12 Infrastructure/Capitalization (GASB 34) Rev. 11/10
Chapter 1 Annual Allotments Rev. 04/08 Chapter 13 Inventory Management Rev. 11/10
Chapter 2 Regular & Municipal Maintenance Rev. 06/10 Chapter 14 Maintenance Costing Rev. 11/10
Chapter 3 Regular & Municipal Contruction Rev. 06/10 Chapter 15 Construction Costing Rev. 11/10
Chapter 4a Town Bridge Construction Rev. 11/07 Chapter 16 Other Accounting Issues Rev. 12/10
Chapter 4b Special Town Bridge Construction Rev. 11/07 Chapter 16a Maintenance Facilities Rev. 06/08
Chapter 5a Bridge and State Bonding Rev. 07/10 Chapter 16b FEMA Overpayments Rev. 06/08
Chapter 5b Bridge and State Bonding (Optional) Rev. 07/10 Chapter 16c Bonds - Non State Aid Rev. 06/08
Chapter 5c State Park and Turnback Rev. 07/10 Chapter 16d Shared Federal Revenue Rev. 12/10
Chapter 5d County Disaster Rev. 07/10 Chapter 16e Advance of State Aid Funds for Federal Projects Rev. 12/10
Chapter 6 Federal Traditional & D.C.P. Rev. 12/10 Chapter 16f Transfer for Hardship Condition or Other Local Use Rev. 03/09
Chapter 6a Federal Traditional Rev. 12/10 Chapter 16g Revision of County Maintenance Apportionments Rev. 03/09
Chapter 6b Federal D.C.P. Rev. 12/10 Chapter 17 Year End Adjustments Rev. 04/12
Chapter 7a Bond Account Rev. 03/09 Chapter 18a Annual Report Sample Rev. 06/05
Chapter 7b TRLF Account Rev. 03/09 Chapter 18b Annual Report Instructions Rev. 04/10
Chapter 8 Advance Encumbrance Rev. 11/10 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. 03/09 Appendix
Chapter 11 Fixed Assets Rev. 01/13 Index

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