Notes & Samples
1 - 9 | 10 - 18 | 19 - 32
- Note 19 – The Financial Reporting Entity
- Note 20 – Stewardship, Compliance and Accountability
- Note 22 – Donor Restricted Endowments
- Note 23 – Extraordinary and Special Items
- Note 24 – Disaggregation of Receivable and Payable Balances
- Note 25 – Termination Benefits
- Note 26 – Segment Information
- Note 27 – Public-Private and Public-Public Partnerships
- Note 28 – Deferred Outflows of Resources and Deferred Inflows of Resources
- Note 29 – Troubled Debt Restructuring
- Note 30 – Financial Guarantees
- Note 31 – Tax Abatements
- Note 32 – Governmental Fund Balances
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