GASB 49 Accounting and Financial Reporting for Pollution Remediation Obligations

• IRM 49.1 Overview of the Statement and UC's Approach to Implementation (Updated: February 24, 2009)
• Word and Excel Files of IRM 49.1 Worksheets and/or Templates
  • Appendix A: Summary Site Evaluation of Pollution Remediation Obligations Sample Word document as of February 24, 2009
  • Appendix B: Measurement Using the Expected Cash Flow Technique Sample Excel document as of February 24, 2009
  • Appendix B: Measurement Using the Expected Cash Flow Technique Historical campus data in pdf format as of February 24, 2009
  • Appendix C: GASB Statement No. 49 Restatement Worksheet to Identify Sites Where Obligating Events Require Recording of Costs, Liabilities and Recoveries of Pollution Remediation Obligations Sample Excel document as of February 24, 2009
  • Appendix C: GASB Statement No. 49 Restatement Worksheet to Identify Sites Where Obligating Events Require Recording of Costs, Liabilities and Recoveries of Pollution Remediation Obligations Historical campus data in pdf format as of February 24, 2009

• IRM 49.2 Recording the Pollution Remediation Obligation—Procedural Guidance on Recording the Obligation (Updated: August 13, 2009)
  • The April 21, 2009 update includes changes to Exhibits 3, 4 (Consolidated 2007-2008 and Irvine 2007-2008), 5, 6, 7, 8 and 9.
  • The August 13, 2009 update includes changes to Exhibits 3, 4 (Consolidated and Berkeley 2006-2007 and 2007-2008), 5, 6, 7, 8 and 9.
• Handouts from Controllers' Meetings
  • June 2007
  • October 2007
• Preliminary List of Sites Developed by UCOP Office of General Counsel and Facilities Administration (As of: December 3, 2007)