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Introduction

 
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Agency management is responsible for ensuring proper accounting and reporting of pollution remediation liabilities under Governmental Accounting Standards Board (GASB) Statement No. 49, Accounting and Financial Reporting for Pollution Remediation Obligations. Agencies and component units must analyze their pollution remediation obligations at least annually and must recognize pollution remediation liabilities in their financial statements, if applicable. Agencies are required to make the identification of obligating events a normal part of their procedures when acquiring, remodeling or cleaning up property.

All agencies must complete this questionnaire online by Sept. 1, 20CY. The questionnaire must be submitted electronically.

Your submission of the questionnaire is an acknowledgment you reviewed your agency's operations for potential pollution remediation obligations.

For more information, see Pollution Remediation Obligations in the Reporting Requirements website. For questions on the GASB 49 questionnaire, contact the Fiscal Management Division's Financial Reporting section.

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