Thank you for taking time to complete this questionnaire pertaining to the following Government Accounting Standards Board (GASB) statement:
GASB Statement No. 102, Certain Risk Disclosures
This statement requires reporting and disclosures in Note 17,
Risk Management, when an agency has risks related to vulnerabilities due to certain concentrations or constraints which may limit an agency’s ability to obtain resources or control spending.
Agency management is responsible for ensuring proper accounting and reporting under
GASB 102. Each agency must analyze its risks at least annually. For more information, see
Concentrations or Constraints and Note 17
Sample.
Submission of this questionnaire serves as an “Acknowledgement of Review” of the agency’s vulnerabilities from concentrations or constraints.
Submit responses to this questionnaire by
Aug. 15, 20CY.
If you have any questions, contact your agency's
financial reporting analyst.
