State Of Idaho
Office Of The State Controller
2017
GAAP Closing Procedures Manual
Working Papers
Working papers and supporting documentation should be retained by the agency and are subject to audit. The agency should keep documentation to support each figure on the submitted closing package. The SCO only needs the completed closing package. Additional schedules may be attached to the electronic closing package when indicated on the closing package if they provide all required information. View General Instructions
for instructions on submitting attachments to closing packages.