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Capital Asset Policies and Procedures Manual Form

Capital Asset Policies and Procedures Manual Form

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hi this is Jonathan winegar assistant director of audit services I'm going to provide a short training on properly maintaining capital assets the State Board of accounts has changed the information it is requesting from a summary of capital assets historical cost as of the fiscal year end date - including the beginning balance of the capital assets historical costs additions of capital assets during the audit period reductions of capital assets during the audit period as well as the historical cost of the capital assets as of the end of the audit period by properly maintaining capital asset records this information should be easily obtainable when the time comes to enter the information into gateway broken down into three sections what are capital assets policy and proceed your implementation properly maintaining a capital asset ledger for Gatsby thirty-four paragraph 19 the term capital assets includes land improvement to land easements buildings building improvements vehicles

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