Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Resources

Agency Fiscal Year-End USAS Adjustments and AFR Checklist
Step 8 – Notes to the Financial Statements

• Note 1
• Note 2
• Note 3
• Note 4
• Note 5
• Note 6
• Note 7
• Note 8
• Note 9
• Note 10
• Note 11
• Note 12
• Note 13
• Note 14
• Note 15
• Note 16
• Note 17
• Note 18
• Note 19
• Note 20
• Note 22
• Note 23
• Note 24
• Note 25
• Note 26
• Note 27
• Note 28
• Note 29
• Note 30
• Note 31
• Note 32
• View All

Note 28 – Deferred Outflows of Resources and Deferred Inflows of Resources

1. Disclose deferred outflows of resources and deferred inflows of resources related to the following (if applicable).
   • Hedging derivative instruments (GASB 53)
   • Public-Private and Public-Public Partnerships (GASB 94)
   • Available Payment Arrangements (GASB 94)
   • Asset retirement obligations (GASB 83)
   • Pensions (GASB 68 and GASB 73)
   • Government acquisitions (GASB 69)
   • Leases (GASB 87)
   • Subscription-based Information Technology Arrangements (GASB 96)
   • Others prescribed by GASB 65
2. Submit a copy of the agency’s applicable note from its published AFR through the ONDSS web application. The required format is a Microsoft Word document (latest version: docx) with header information that includes: agency name/number and note number/name. If the note contains a table, include the table in the Word document — rather than as a separate Excel document or other database application file. Do NOT submit a note to indicate “not applicable.”