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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

Tools

USAS and Interagency Activity Certification Forms

Each agency is required to post and reconcile annual financial data between USAS and its accounting system by:

Reconcile financial data at the general ledger (GL) account level and/or GAAP source/object level within the USAS D23 fund.

Information from the agency’s accounting system and its AFR must be reconciled to USAS. Agencies must make adjustments for any outstanding reconciling items on:

For more information regarding the required levels, see Required Year-End Review and/or Reconciliation of Financial Data and Balances in USAS.

Each agency must complete, sign, date and submit one of the applicable forms (below) to the Comptroller of Public Accounts, Financial Reporting section of the Fiscal Management Division by either: