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Record Description : These are schedules and supporting documentation prepared by various departments at the Treasurer of State, and collected and maintained by the Accounting department. These schedules are prepared pursuant to General Accounting Standards Board (GASB) Statements # 3, 28, 31 & 40, as interpreted by the Office of Budget and Management (OBM), and in accordance with Generally Accepted Accounting Principles (GAAP). Such schedules are then delivered to OBM for their use in compiling the Comprehensive Annual Financial Report (CAFR) for the State of Ohio for a given fiscal year. These statements contain financial information about deposits and investments that the Treasurer of State holds directly, or as custodian, which includes, but is not limited to: linked deposit investments, STAR Ohio funds, securities lending income, lottery funds, tobacco settlement proceeds, and other custodial funds.