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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

General Accounting

Fund Balance/Net Position
Fiduciary Funds

Pension and Other Employee Benefit Trust Funds, External Investment Trust Funds, Private-Purpose Trust Funds and Custodial Funds

Use the following GL account to record the net position of fiduciary funds:

  • Fiduciary Net Position Restricted Other Purposes (GL 2400) – The difference between the assets, deferred outflows of resources, deferred inflows of resources and liabilities for net position restricted for other purposes.
  • Fiduciary Net Position Restricted Pensions (GL 2401) – The difference between assets, deferred outflows of resources, deferred inflows of resources and liabilities for net position restricted for pensions.
  • Fiduciary Net Position Restricted Other Postemployment Benefits (GL 2402) – The difference between assets, deferred outflows of resources, deferred inflows of resources and liabilities for net position restricted for other postemployment benefits.
  • Fiduciary Net Position Restricted Pool Participants (GL 2403) – The difference between assets, deferred outflows of resources, deferred inflows of resources and liabilities for net position restricted pool participants of fiduciary funds.
  • Fiduciary Net Position Restricted Other Purposes Held in Trust (GL 2404) – The difference between assets, deferred outflows of resources, deferred inflows of resources and liabilities for net position restricted for other purposes held in trust.