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

Notes to the Financial Statements

1. Submit copies of the agency’s applicable notes 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 any 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”.
2. Submit via the following AFR web applications (as applicable) in addition to a copy of the agency’s notes from its published AFR with each note as a separate attachment:
   • Bond Reporting System (BRS)
   • Capital Asset Note Submission System (CANSS)
   • Component Unit and Related Organizations (CURO)
   • Deposit and Investment Note Submission System (DINSS)
   • General Revenue Reconciliation (GR Recon)
   • Lease Note Submission System (LNSS)
   • Long-Term Liability Note (LTLN)
   • Restatement Note Submission System (RNSS)
   • Schedule of Expenditures of Federal Awards (SEFA)
   • State Grant Pass-Through Reporting (SPTR)
   • Statement of Cash Flows (SOCF)
   • Agencies are required to submit a certification within most web applications by the applicable due dates.

   • Notes submitted through the applicable web application must tie to the submitted copy of the agency’s notes from its published AFR.

     Note: Screen prints from the applicable web application will not be accepted in lieu of the required copy from the agency’s published AFR.