Accounting Forms

YEAR END FORMS 

Deferred Revenue Request - FY24

• Request to Defer Revenue for Department Sales and Services and/or Conference and Workshop activity.

GASB 42 - Asset Impairments Questionnaire - FY24

• Questionnaire to determine if a capital asset should be considered impaired for reporting presentation.

GASB 51 - Intangible Assets Questionnaire - FY24

• Questionnaire to determine if an intangible asset should be recognized as an intangible asset. 

Student Technology Fee (STF) Carry Forward Request - FY24

• Request to Carry-Forward Student Technology Fee Funds into the Next Fiscal Year.

PURCHASE REQUISITION QUESTIONNAIRES

GASB 87 - UGA as Lessee

• This questionnaire is required to be completed by each UGA department that intends to lease a non-university owned asset and should be attached to the related purchase requisition.

GASB 96 - Subscription Based Information Technology Arrangements (SBITAs) 

• The GASB 96 questionnaire is required to be completed by each UGA department that enters into a contract for a Subscription Based Information Technology Arrangement (SBITA) should be attached to the related purchase requisition. A SBITA is defined as a contract that conveys control of the right to use another party’s (a SBITA vendor’s) IT software, alone or in combination with tangible capital assets (the underlying IT assets), as specified in the contract for a period of time in an exchange or exchange-like transaction. 

OTHER FORMS  

GASB 84 Custodial Account Agreement

• Agency funds are used to account for resources held by the University as custodian or fiscal agent for individual students, faculty staff members, or other organizations.

GASB 87 - UGA as Lessor

• This questionnaire is required to be completed by each University of Georgia department that enters into a contract with an outside firm to lease a UGA owned asset.

Tax Exempt Bonds - Private Use

• Under federal tax law applicable to tax-exempt bonds, only a small portion of facilities or equipment financed or refinanced with the proceeds of the bonds may be used, leased, managed, or operated by a non-qualified user. This questionnaire is intended to help with the collection and review of information to determine compliance with private business use limits.

Unrelated Businss Income Tax (UBIT)

• Each year the University must perform an analysis to determine the amount of unrelated business income (UBI) to be reported to the Internal Revenue Service (IRS) and Georgia Department of Revenue. The University is not exempt from income tax imposed on activities which are substantially unrelated to the purpose and mission of the University, even though these activities may generate income to support the University’s purpose and mission related activities.