YEAR-END REPORT 19, STATEMENT OF CAPITAL ASSETS GROUP OF ACCOUNTS - 7978

(Revised: 07/2023)

The Year-End Report No. 19, Statement of Capital Assets Group of Accounts, accounts for the total capital assets of an agency/department and identifies the fund(s) that provided resources to acquire the capital assets. Report No. 19 summarizes the information contained in each Year-End Report No. 18-Statement of Changes in Capital Assets Group of Accounts, as of June 30. Agencies/Departments will submit Report No. 19 to the State Controller’s Office with other year-end financial reports.

For additional information on the purpose and use of Capital Assets Group of Accounts, see SAM Section 7463.

For additional information on financial reporting requirements in Report No. 19, see SAM Section 8670.2.

A sample of Report No. 19 is shown in the 7978 Illustration.