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
Note 10 – Deferred Compensation (Submitted through the ONDSS web application)
- Only agencies that administer deferred compensation plans (UT, A&M and ERS) are required to prepare Note 10, disclosing information such as plan description, legal basis for the plan, provisions for the plan balances and the state’s liability.
- Submit a copy of the agency’s Note 10 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 Note 10 does not apply, do not submit a note to indicate “not applicable.”