Notes & Samples
1 - 9 | 10 - 18 | 19 - 32
- Note 10 – Deferred Compensation (administering agencies only)
- Note 11 – Postemployment Benefits Other Than Pensions
- Note 12 – Interfund Activity and Transactions
- Note 13 – Continuance Subject To Review
- Note 14 – Adjustments to Beginning Net Position, Fund Balances or Fund Net Position
- Note 15 – Contingencies and Commitments
- Note 16 – Subsequent Events
- Note 17 – Risk Management
- Note 18 – Management’s Discussion and Analysis (MD&A)
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
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References
Resources
- Agency Fiscal Year-End USAS Adjustments and AFR Checklist
- Step 1 – General Cleanup
- Step 2 – Review USAS Balances
- Step 3 – Investments
- Step 4 – Interagency Activity
- Step 5 – Binding Encumbrance and Payables
- Step 6 – General Revenue Reconciliation
- Step 7 – Statement of Cash Flows
- Step 8 – Notes to the Financial Statements
- Step 9 – Supplementary Schedules
- Step 10 – Analyze USAS Reports
- Step 11 – Review USAS Information
- Step 12 – Verify DAFRs and Complete AFR
- View Entire Checklist
- FAQs
- Definitions
- Appendices