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OSF Form B-1: Deposits and Investments Summary - ok

OSF Form B-1: Deposits and Investments Summary - ok 2025

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The document is the OSF Form B-1 (1998) GAAP Conversion Manual, which provides a structured summary for agencies to report their deposits and investments as of June 30. It includes sections for agency identification, interest receivable, details on deposits and investments, activities outside OST, and financial transactions such as revenues and expenditures. The form requires specific information about account descriptions, collateralization, investment risks, and balances to ensure compliance with financial reporting standards.

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What is the GASB 31 summary?

This Statement establishes minimum requirements for the financial statements to be presented and the disclosures to be made in the sponsors report concerning those pools, including expanded disclosure requirements if separate pool financial reports are not issued.

What is an external investment?

External investment means the implementation of investment projects through the use of capital owned by non-residents who may, in addition to monetary policy, adopt as well the form of technology and knowledge of equipment or other assets; Sample 1.

What are external investment pools?

For governments, these external investment pools function much like money market funds do in the private sector. Government investment funds pool the resources of participating governments and invest in short-term, high-quality securities permitted under state law.

What are investment pools?

The investment pools aggregate, or pool, donations from many different Giving Accounts and invest those assets in an underlying investment(s). The investment pools typically invest in mutual funds, which are professionally managed and diversified across many different holdings. Not a Fidelity Charitable donor yet?

What are the two types of financial statements for fiduciary funds?

34, all fiduciary funds, except agency funds, will report the same two basic financial statements. The required financial statements are: The Statement of Net Position; and, The Statement of Changes in Net Position. Agency funds will only report the statement of net position because of their purely custodial nature.

OSF Form B-1: Deposits and Investments Summary - ok 2025

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