Change Date
Description of Changes
Current year change -
BARS code 388.30 - Use this code for corrections of significant/material errors due to mathematical mistake, mistake in the application of accounting principles or oversight/misuse of facts that existed at the time the financial statements were issued. Cash basis governments should use this code when material amounts are refunded to the government (or fund) that are from prior year financial activity.
Global Alert
No
Reference
BARS code 388.30
Manual
Reporting Year
2024