Closing Book Process

Welcome to the Financial Accounting and Reporting Section's Closing Book Process page. This page is designed for State employees who need access to our forms in a spreadsheet format along with instructions. Please use the links below to view and download.  When finished, save and send the file back as an e-mail attachment to FARSclosingbook@wv.gov or mail to FARS, 2101 Washington Street, E., Charleston, WV 25305. You may also contact us at 304.558.4083.

              ​ FARS CLOSING BOOK VIRTUAL TRAINING EVENT - 2025, TBA  
​​
​FY2025 Closing Book and new SEFA app training - Coming Soon​
WV-FIN-AM-043 Oasis Fix​ed Asset Document Report 

A closer look at the new leases standard - GASB 87​

Click links below for Closing Book Forms: 
FY2025 Audited Closing Book Forms - Coming soon
FY2025 Unaudited Closing Book Forms - Coming soon
FY2025 Higher Ed Closing Book Forms - Coming soon
​ 
Note:  The zip files will be downloaded to users downloads folder on computer and you can open the file from there.  If the zip file does not work, try the word and excel file link.​

Click links below for Miscellaneous Forms:
Prior Year Audit Findings
Audit Notification Form 
Pollution Remediation Form  
Subsequent Events Form 

Click links below for Federal Grants Information:

SEFA data entry instructions  ​

​​​ 
CRITICAL DUE DATES:


   Unaudited Agencies​
June 30, 2025     Fixed Asset PENDING documents must be approved, or rejected, in Oasis
​July  31, 2025     Transmittal/Forms to FARS
July  31, 2025     SEFA information entered into the new Oasis application

   Audited Agencies ​
June 30, 2025     Fixed Asset PENDING documents must be approved, or rejected, in Oasis
July  31, 2025     SEFA information entered into the new Oasis application
Sept 15, 2025     Draft Financials to FARS
Oct   15, 2025     Final Financials to FARS
 

Note:  An Audit Notification form should be su​bmitted when any outside audit is scheduled.​

​​​​​​​