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GASB 14/39/61/80/84/90/97 — Component Units

Introduction
Thank you for taking time to complete this questionnaire, pertaining to the Governmental Accounting Standards Board (GASB) Statement:
GASB Statement No. 14, The Financial Reporting Entity
GASB Statement No. 39, Determining Whether Certain Organization are Component Units
- an amendment of GASB Statement No. 14
GASB Statement No. 61, The Financial Reporting Entity: Omnibus
- an amendment of GASB Statement No. 14
GASB Statement No. 80, Blending Requirements for Certain Component Units
- an amendment of GASB Statement No. 14
GASB Statement No. 84, Fiduciary Activities
GASB Statement No. 90, Majority Equity Interests
- an amendment of GASB Statement No. 14 and No. 61
GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and
Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans
— an amendment of GASB Statements No. 14 and 84 and a supersession of GASB Statement No. 32

Each agency is required to annually review and disclose component unit information for:
- A newly identified potential component unit (PCU)
-OR-
- Changes in the relationship with the existing component unit/related organization (for example, from a discretely presented component unit to a related organization)

Each agency must submit this questionnaire to serve as the "Acknowledgment of Review" of the agency's operations for component units.

Agencies with identified PCU(s) must:
1. Complete one questionnaire for each PCU.
2. Upload a copy of the PCU’s bylaws and supporting documentation to Component Unit & Related Organizations (CURO) web application.

Submit responses to this questionnaire by Aug. 15, 20CY.
For more information, see Component Units on the Reporting Requirements website.
If you have any questions, please contact your financial reporting analyst.