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Disclosures


Below are the individual disclosure forms to be used by agencies for year-end reporting. The list is expandable and if collapsed the disclosures can be searched numerically by clicking the dropdown menu. Please save each form needed to your computer for completion. You're now ready to fill in the information using the tab key or mouse to move through the fields. If you have difficulty downloading the file, please contact your SARS Analyst.

Annual Comprehensive Financial Report Year-end Disclosures

For Fiscal Year -  2024

​​​ 01a - Cash and Investments - Cash in BankGeneral 01a
01b - Cash and Investments - Fiscal AgentsGeneral 01b
01c - Cash and Investments - EquivalentsGeneral 01c
01d - Cash and Investments - RestrictedGeneral 01d
01e - Cash and Investments - Foreign RiskGeneral 01e
01f - Cash and Investments - Custodial RiskGeneral 01f
01g - Cash and Investments - Fair ValueGeneral 01g
01h - Cash and Investments - SegmentedGeneral 01h
01i - Cash and Investments - Custodial Credit RiskGeneral 01i
01j - Cash and Investments - Fair ValueGeneral 01j
01k - Cash and Investments - Securities HeldGeneral 01k
01m - Cash and Investments - IncomeGeneral 01m
01n - Cash and Investments - ConcentrationGeneral 01n
01o - Cash and Investments - Foreign RiskGeneral 01o
02 - Restricted Cash and InvestmentsGeneral 02
03 - Nonexpendable Fund BalanceGeneral 03
04 - Donor Restricted EndowmentsGeneral 04
05 - LT Claims and Judgments PayableGeneral 05
06 - Contracts Mortgages and Notes PayableGeneral 06
07 - Deposit Liability and Trust Fund PayableGeneral 07
08 - Outstanding Debt related to Capital AssetsGeneral 08
09 - Works of Art - Historical TreasuresGeneral 09
10 - Leases - Lessee Information
General 10
11 - Leases - Lessor Information
General 11
12 - Regulated Leases - Lessor Information
General 12
13 - Construction Contract CommitmentsGeneral 13
14 - Other CommitmentsGeneral 14
15 - Account 3037 Nonspendable - NC ReceivablesGeneral 15
16 - General Fund Expenditures on Behalf of Proprietary FundsGeneral 16
17 - Discounts and Allowances in Proprietary FundsGeneral 17
18 - Investments for Cash Flow Statement Purposes - Proprietary FundsGeneral 18
19 - Cash Flow Statement Disclosure Analysis - Proprietary FundsGeneral 19
20 - Restricted Net Position - Proprietary FundsGeneral 20
21 - Emergency Board Requests PendingGeneral 21
22 - Changes in Fund Equity
General 22
23 - Corrections of an Error
General 23
24 - Cumulative Effect of a Change in Accounting PrincipleGeneral 24
25 - Related Party TransactionsGeneral 25
26 - Joint VenturesGeneral 26
27 - Significant Interfund TransfersGeneral 27
28 - Infrequent and/or Unusual ItemsGeneral 28
29 - Nonexchange Transactions Not MeasurableGeneral 29
30 - Outstanding Balances with Component Units
General 30
31 - Taxes ReceivableGeneral 31
32 - Loans Receivable
General 32
33 - Other Receivables
General 33
​34 - Subscription Based IT Arrangements (SBITA) Information
​General 34
​35 - Public-Public and Public-Private Partnerships (PPP) - Transferor
​General 35
​36 - Public-Public and Public-Private Partnerships (PPP) - Operator​
​General 36
​37 - Capital Assets​​
​General 37
A-K GDisc Checklist​
​General A-K
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