UNAUDITED AFR SUBMISSION GUIDE 2020

Any balance other than zero in object code 8770 or any other fund balance code other than those designated for the proprietary fund (object code 8711, 8712, or 8739) will keep the file from being submitted. Fund 5X in recording pension liability per GASB 68 can use 8737P and in recording pension liability per GASB 75 ................
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