Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Tools
Annual Financial Report Working Papers
GR Consolidated Agencies Closing Package
Full Reporting Agency Fluctuation Analysis Package
FRA Fluctuation Analysis (Excel)
AFR Year-End Working Papers
- Accounts Receivable, Record (Excel)
- Unearned Revenue or Deferred Inflows of Resources, Record (Excel)
- Interfund Activity, Recording or Correcting (Excel)
- Net Change in Inventories, Record (Excel)
- Net Change in Prepaid Items, Record (Excel)
- Payables, Record (Excel)
- Unrestricted Net Position to Restricted Net Position, Reclass (Excel)
- Accrued Interest, Record (Excel)
Capital Asset Basis Conversion Working Papers
- Capital Assets Governmental Activities, Completed Construction in Progress (Excel)
- Capital Assets Governmental Activities, Disposal of Assets (Excel)
- Capital Assets Governmental Activities, Record Additions (Excel)
- Capital Assets Governmental Activities, Record Depreciation (Excel)
- Capital Assets Governmental Activities, Record Amortization (Excel)
- Capital Assets Governmental Activities, Record Donated Assets (Excel)
- Capital Assets Governmental Activities, Record Sale of Assets (Excel)
- Capital Assets Governmental Activities, Record Transfer In of Assets (Excel)
- Capital Assets Governmental Activities, Record Transfer Out of Assets (Excel)
- Capital Assets Governmental Activities, Record Adjustments (Excel)
Fund Balance/Net Position Working Papers
- Fund Balance Governmental Activities, Allocating FT01 (Excel)
- Fund Balance Governmental Activities, Allocating FT02, FT03 and FT04 (Excel)
- Fund Balance Governmental Activities, Allocating FT19 (Excel)
- Revenue/Expenditure, Reclass (Excel)
- Net Investment in Capital Assets (Excel)
General Revenue Reconciliation Working Papers
- General Revenue, Eliminate Operating Statement Legislative Transfers within Agency (Excel)
- General Revenue, Legislative Revenue – Legislative Appropriation Verification (Excel)
- General Revenue, Net Change In Cash (Excel)
Leases/SBITA/PPP Working Papers
- Right to Use Lease Business Type Activities, Record (Excel)
- Right to Use Lease Business Type Activities, Modification (Excel)
- Right to Use Lease Business Type Activities, Termination (Excel)
- Right to Use Lease Governmental Activities, Record (Excel)
- Right to Use Lease Governmental Activities, Modification (Excel)
- Right to Use Lease Governmental Activities, Termination (Excel)
- Right to Use Lease Lessor Activities, Record (Excel)
- Right to Use SBITA Business Type Activities, Record (Excel)
- Right to Use SBITA Governmental Type Activities, Record (Excel)
- Public-Private and Public-Public Partnership Installment Receivable, Record (Excel)
Long-Term Liability Basis Conversion and BTA Working Papers
- Bonds Payable Business Type Activities, Record (Excel)
- Bonds Payable Governmental Activities, Record (Excel)
- Claims and Judgments Business Type Activities, Record (Excel)
- Claims and Judgments Governmental Activities, Record (Excel)
- Employees’ Compensable Leave Business Type Activities, Record (Excel)
- Employees’ Compensable Leave Governmental Activities, Record (Excel)
- Employees’ Sick Leave Business Type Activities, Record (Excel)
- Employees’ Sick Leave Governmental Activities, Record (Excel)
- Notes and Loans Payable Business Type Activities, Record (Excel)
- Notes and Loans Payable Governmental Activities, Record (Excel)
- Pollution Remediation Obligations Business Type Activities, Record (Excel)
- Pollution Remediation Obligations Governmental Activities, Record (Excel)
- Asset Retirement Obligations Business Type Activities, Record (Excel)
- Asset Retirement Obligations Governmental Activities, Record (Excel)
- Availability Payment Arrangements Business Type Activities, Record (Excel)
- Availability Payment Arrangements Governmental Activities, Record (Excel)