Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Agency Fiscal Year-End USAS Adjustments and AFR Checklist
Step 8 – Notes to the Financial Statements
Notes to the Financial Statements
- 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”.
- 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.