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 30 – Financial Guarantees

1. Disclose non-exchange financial guarantees (if applicable).
2. Include a description of the non-exchange financial guarantees (NFGs) and the total amount of the NFG outstanding at the end of the fiscal year end.
3. Disclose the date range for which the cumulative amounts were determined if the indemnification payments were measured prospectively and not paid.
4. Include a description of the exchange or exchange-like financial guarantees (EFGs) and the total amount of the EFG outstanding at the end of the fiscal year.
5. 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.”