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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

Loan Programs
Outside Report Needs

Many agencies have specific reporting needs required for loan programs. For example, cash flow reporting may be necessary for some bond-financed loan programs. The use of a particular fund type may be helpful in preparing other reports. Cash flow statements required for proprietary fund types might provide similar information required elsewhere. Different report formats, however, may make financial reporting irrelevant for other uses and would not necessarily be used to justify one fund type.