Financial Reporting Guidelines

The Financial Reporting Guidelines have been updated for fiscal year 2023. Please note the following:

  1. Next Generation Warning System (NGWS) grant has been identified in certain sections to include:

    1. Part II, Section V. “NFFS: Excluded Revenues” (Page 12).

    2. Part III, AFR Schedule A Line 2 instructions (Page 23) and Schedule E Line 8 instructions (Page 55).

    3. Part III, FSR Part 1 Revenue Line 2 instructions (Page 63) and Part 2 Expense Line 25 instructions (Page 68).

  2. An update to the television CSG recipient guidelines for Large Gifts Allocations per the CPB Board of Directors Resolution approved on December 11, 2023 for television CSG policy (Recommendation 2):

    1. Allocating Capital Assets & Large Gifts (Part II Section XIV, page 20).

    2. Footnote 33 was added to define the five-year average calculation (Page 20).

  3. Alaska Public Broadcasting Commission was deleted from In-kind State appropriation exceptions (Part II Section XI, page 19) and Part III AFR Schedule C Line 3.B instructions (Page 49) since the entity is dissolved.

  4. A note was added in AFR Schedule C instructions (Page 50) stating that in-kind value of advertising provided to grantees as Google Ad grants is an exchange transaction and must be excluded from NFFS.

Grantees awarded a Community Service Grant (CSG) by CPB must complete either an Annual Financial Report (AFR) or an annual Financial Summary Report (FSR), as detailed in the applicable year General Provisions and Eligibility Criteria. The Financial Reporting Guidelines (Guidelines) for fiscal year 2023 explain how to complete these reports.