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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

Notes & Samples

NOTE 6 – Bonded Indebtedness
Pledged Future Revenues

Required Disclosures

Beginning in fiscal 2020, all pledged future revenues must be reported in Note 5 and submitted through the Long-Term Liability Note (LTLN) web application. However, the bond pledged future revenues information for BRS Schedules 2A, 2C and 2D are still reported through the Bond Reporting System (BRS) web application. For additional information, see Note 5 — Long-Term Liabilities, Pledged Future Revenues.