Year End Reports

Purdue’s Fiscal Year End is June 30

Financial Report Policies

  • 2001-4 Exchange Transactions
  • 2002-1 Exchange Transactions
  • 2002-2 Tuition Discounting
  • 2002-3 Cash and Cash Equivalents
  • 2002-6 Expense Classification
  • 2002-7 Operating vs Non-Operating Revenues
  • 2002-8 Accrual Thresholds
  • 2002-9 Financial Reporting and Valuation of Investments
  • 2004-2 Interest in Charitable Remainder Trusts
  • 2005-1 Deposit and Investment Risk Disclosures
  • 2005-2 Accruals for Bond Premiums, Discounts and Issuance Costs
  • 2006-1 Net Assets (replaces 2002-4)
  • 2007-2 Accrual for Cash in Transit (replaces 2002-5)
  • 2009-1 Pollution Remediation
  • 2009-2 Land and Other Real Estate Held as Investments by Endowments
  • 2009-3 Vendor Payable Accruals (replaces 2003-1)
  • 2009-4 Prepaid Expense (replaces 2006-3)
  • 2009-5 Gifts in Transit (replaces 2001-3)
  • 2009-7 Compensated Absences
  • 2010-1 Capitalization Policy (replaces 2006-4)
  • 2010-2 Other Postemployment Benefits
  • 2010-3 Derivative Accounting and Reporting (replaces 2004-3)
  • 2010-4 Deferred Revenue (replaces 2000-3 and 2001-5)
  • 2011-1 Impairment and Insurance Recovery
  • 2012-1 Gifts in Kind (GIK) Policy (Replaces 2002-11)
  • 2012-2 Pledges (Replaces 2001-2 2001 2a and 2002-10)
  • 2013-1 Component Units (replaces 2004-1)
  • 2015-1 Inventory

Superseded Financial Policies

  • 2000-1 Vendor Payable (superseded by 2003-01)
  • 2000-2 Prepaid Expense (superseded by 2006-3)
  • 2000-3 Summer Session Deferred Revenue/Deferred Expense (superseded by 2010-4)
  • 2001-1 Capitalization Policy (superseded by 2006-4)
  • 2001-2 Pledges
  • 2001-2a Pledges (Amendment to 2001-2)
  • 2001-3 Pledges (Amendment to 2001-2)
  • 2001-5 Athletic Premium Seating (superseded by 2010-4)  
  • 2002-4 Net Assets (superseded by 2006-1)
  • 2002-5 Net Assets (superseded by 2006-1)
  • 2002-10 Pledges Receivable (Amendment of 2001-2a)
  • 2002-11 Gifts in Kind (GIK) (superseded by 2012-1)
  • 2003-1 Vendor Payable (superseded by 2009-3)
  • 2004-1 Components Units
  • 2004-3 GASB Technical Bulletin (TB) 2003-1: Disclosure Requirements for Derivatives Not Reported at Fair Value on the Statement of Net Assets (superseded by 2010-3)
  • 2006-3 Prepaid Expense (superseded by 2009-4)
  • 2006-4 Capitalization Policy (superseded by 2010-1)

Year End Carryforward

Year End Calendar