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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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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 11 – Postemployment Benefits Other Than Pensions (UT, A&M, ERS and TRS only)

  1. Only agencies that administer post-employment health care and life insurance benefits (ERS, TRS, UT and A&M) are required to prepare Note 11 in compliance with GASB 45 and GASB 74.
  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.”

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