FMQuery — AFR Desk Review — Financial Statement Queries Checklist
These queries are designed to assist in verification of various financial statement amounts. Their purpose is to provide assistance in preventing errors in the financial statements that are submitted to FRS. These are the same queries that FRS uses when performing desk review for the CAFR. Some of the CR queries previously provided by ad-hoc reporting have been included.
The queries below rely on well-established preprogrammed FMQuery-SIRS financial statement data. In most cases they are applying a filter to the data to highlight possible errors in areas where there is risk of noncompliance with the AFR Reporting Requirements.