Welcome to the Financial Accounting and Reporting Section's Closing Book Process page. If you have any questions, reach out to FARS at email FARSclosingbook@wv.gov or phone at 304.558.4083.
LINKS TO CLOSING BOOK RESOURCES:
- ACFR Closing Process Power point
- Single Audit Closing Process Power point
- NEW CLOSING BOOK INSTRUCTIONS
LINKS TO RESOURCES: - WV-FIN-AM-043 Oasis Fixed Asset Document Report
- A closer look at the lease standard - GASB 87
- SEFA data entry instructions
CRITICAL DUE DATES:
Unaudited Agencies
June 30, 2026 Fixed Asset PENDING documents must be approved, or rejected, in Oasis
July 31, 2026 All Closing Book Forms to FARS|
July 31, 2026 SEFA information entered into the Oasis application
Audited Agencies
June 30, 2026 Fixed Asset PENDING documents must be approved, or rejected, in Oasis
July 31, 2026 SEFA information entered into the Oasis application
July 31, 2026 SEFA Closing Book Forms to FARS
Sept 15, 2026 All other Closing Book Forms to FARS
Sept 15, 2026 Draft Financials to FARS
Oct 15, 2026 Final Financials to FARS