GASB 40 Custodial Credit Risk Disclosures

This workbook is designed to assist in meeting the custodial credit risk disclosure requirements of GASBS No. 3, as amended by
You can complete this workbook as documentation, or simply use it as an aid for developing the required disclosures.  It consists of two separate worksheets: One worksheet addresses deposits; the other addresses investment securities.  Both worksheets include a series of “Yes or No” questions that you can answer by clicking the appropriate box next to the question.  Answers to the questions will determine the proper classification.  Before answering the questions, you should obtain or prepare a list of the name (or description) and bank balance for each deposit account at the balance sheet date or investment securities owned by the government at the balance sheet date, as appropriate.