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 19 – The Financial Reporting Entity (Submitted through the CURO web application)
- Disclose information about component units, related organizations, joint ventures, jointly governed organizations and related parties as they relate to the agency.
- Submit a copy of the agency’s Note 19 from its published AFR through the CURO 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 19 does not apply, do not submit a note to indicate “not applicable.”