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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 4 – Short-term Debt (Submitted through the ONDSS web application)

  1. Include the purpose for the short-term debt.
  2. Include a separate table for component units (if applicable) in the same format as the Note 4 Sample table shown for governmental activities.
  3. Submit a copy of the agency’s Note 4 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 4 contains a table, include the table in the Word document — rather than as a separate Excel document or other database application file. If Note 4 does not apply, do not submit a note to indicate “not applicable.”

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