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  1. Non-GAAP reports (101, 102, 103, 104)
    1. Who uses them?
    2. What are they used for?
    3. Do you still need all of these reports?
      1. Can any of them be consolidated?
    4. Connie - definitely used; could possibly be combined
    5. Biagio / Sarah - 103 and 104 are submitted for GAAP or CAFR reporting. These end up as a schedule in the financial statement. These are summaries and the details need to be retrievable via other reporting mechanisms. 
    What is your capitalization threshold and why?
    1. Why would this change?
    2. What are the benefits to changing this threshold value?
    3. Kevin - changes every 5 - 10 years do to inflation. Want it as high as possible. 
    4. Sheryl - audit (AOS) says it is based on a formula that takes your inventory items into consideration (could be different for ESC v.s. district?). Highest it can be is $5000. 
    5. Kevin - takes a board resolution to change Must be disclosed on the financial statement. 
    6. Most have a threshold around $5000 one was $2500 
      7. Items that were previously capitalized stay capitalized even if the capitalization threshold changes 
    7. Leased Asset Listing (used?)  EISRPT>EIS202
    8. Asset Listing by Grant/Source  EISRPT>EIS203
    9. Location Worksheet  EISRPT>EIS302
    10. Inventory Master EISRPT>EIS303
    11. Brief Asset Listing  EISRPT>EIS304
    12. Book Value/Depreciation EISRPT>EIS305
    13. Insurance Values EISRPT>EIS401
    14. Pending Items (from USAS AP Invoices)  EISRPT>EIS501
    15. Audit Report  EISRPT>EIS801