Comptroller Fiscal Year Memo Letter Head


To:Higher Education Chief Fiscal Officers, MMARS Liaisons, and Payroll Directors
From:Martin J. Benison, Comptroller
Date:July 27, 2010
Re:FY2010 Higher Education Audit GuidanceComptroller Memo

Executive Summary

The purpose of this memo is to advise Institutions of Higher Education as to auditing and reporting issues for FY2010.

This guide doc format of FY2010-34_guide.doc
updates the existing Higher Education Guidance previously issued in 2009. It is meant to complement the Government Accounting Standards Board (GASB) Statement 35 implementation guide issued in 2002, which is documented in various other policies and procedures, including, but not limited to, capital (fixed) assets guidance. This guide reinforces policies on required documentation with regard to the Commonwealth's issuance of its Comprehensive Annual Financial Report (CAFR).

The guide doc format of FY2010-34_guide.doc
contains the following attachments:

If you have any questions on the attachments for the Guide, or the schedules, please contact BJ Trivedi, Director Financial Reporting Bureau at (617) 973-2663, Larissa Serebryanaya, Manager Financial Reporting Bureau at (617) 973-2304 or Neil Gouse at (617) 973-2672.

CC:Higher Education GAAP Liaisons
Higher Education General Counsels
Internal Distribution

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