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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

Universities

Organization of AFRs for University Systems, Component Universities & Independent Universities
Consolidated Support Schedules

Note: Consolidation requirements do not apply to Independent Universities.

  • Consolidated Schedule 2A – Miscellaneous Bond Information (if applicable)
  • Consolidated Schedule 2B – Changes in Bond Indebtedness (if applicable)
  • Consolidated Schedule 2C – Debt Service Requirements – General Obligation and Revenue Bonds (if applicable)
  • Consolidated Schedule 2D – Analysis of Funds Available for Debt Service – General Obligation and Revenue Bonds (if applicable, schedule expanded to include other debt pledged, now disclosed in Note 5)
  • Consolidated Schedule 2E – Defeased Bonds Outstanding (if applicable)
  • Consolidated Schedule 2F – Early Extinguishment and Refunding (if applicable)
  • Consolidated Schedule 3 – Reconciliation of Cash in State Treasury (could also include Cash and Cash Equivalents detail)
  • Consolidated GR Reconciliation – System-wide General Revenue Reconciliation