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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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2023 Updates Table - Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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2023 Updates Table

The following table displays all content changes to this website. Updates critical to the reporting requirements (policies/procedures) are indicated with highlighted rows.

Changes to This Website
Date Updates
09/05/2023 Added Availability Payment Arrangements in the menu of the Specialized Accounting tab.
09/01/2023 Opened all the AFR web applications for current fiscal year entry.
08/29/2023 Added two Availability Payment Arrangements (Excel files) to theAnnual Financial Report Working Papers page.
08/15/2023 Made updates and additions to the Service Concession Arrangements page and renamed it as Public-Private and Public-Public Partnerships.
08/15/2023 Opened the SEFA and SPTR AFR web applications for current fiscal year entry.
08/10/2023 Added SEFA’s Note 12 – Funding Sources within the CCFD Cluster (for ALN 93.575 and 93.596) and Note 13 – EHV Program Funding (for ALN 14.871).
08/10/2023 Moved the “Specialized Accounting” content (from the General Accounting tab) into the new Specialized Accounting top menu item (tab).
08/01/2023 Updated Instructions for the LTLN Web Application to include SBITAs.
08/01/2023 Added the new FRA Fluctuation Analysis (Excel) to the >Annual Financial Report Working Papers page.
07/25/2023 Clarified Deadlines for Fiscal 2024.
07/18/2023 Updated Note 5 – Long-Term Liabilities to include SBITAs and availability payment arrangements.
07/18/2023 Updated and renamed Note 27 — Public-Private and Public-Public Partnerships and Availability Payment Arrangements to include guidance from GASB 94.
07/18/2023 Updated instructions for the SEFA Web Application.
07/18/2023 Added a new Availability Payment Arrangements page on Note 5 – Long-Term Liabilities.
07/07/2023 Updated the GASB Questionnaires, which are due on or before Aug. 15, 2023.
07/05/2023 Added the Federal Funding Accountability and Transparency Act requirements regarding the reporting of NSE activity to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS).
06/27/2023 Added the new Leases/SBITA and Fiscal 2023 Annual Financial Report Working Papers.
06/21/2023 Updated disclosure requirements for Note 8 – Leases/SBITAs.
06/12/2023 Updated the Appendices page with new excel files for the COBJ accounts in Appendixes C—F.
06/02/2023 Renamed/updated/reorganized the “Leases” tab as the new Leases/SBITAs tab and included all guidance from GASB 87 (for Leases) and GASB 96 (for SBITAs).
05/23/2023 Updated the Appendices page with new excel files for general ledger accounts in Appendix A and Appendix B.
05/09/2023 Updated Upcoming GASB Statements.
05/09/2023 Updated Current GASB Pronouncements.