Year-End Forms

The information on this page contains forms and additional information for use in the preparation of the State level year-end reports.

Contact:
To update contact information relating to SAO Financial Reporting communication, please complete the Update Form  (XLS, 54.52 KB) and email to [email protected].

FY25 Forms submission process:
All forms, with the exception of Inter-Organizational Transactions and Appropriations Receivable Reconciliation, will need to be submitted through our new form submission website. Forms sent to the SAO reporting mailbox will be returned.

FY25 Agency submission lookup process:
To get a report on which forms your Entity has submitted please submit the submission lookup form. You will receive an email detailing which forms have been submitted, and will also detail which forms require a response and which forms are optional. 

2025 Year - End Reporting Forms

Entire Year-End Package
  • Entire Year-End Package (zip)
General Information
  • Forms Due by Entity List
  • Sample Collateralization Confirmation Letter
  • Fiscal Year-End Close Checklist
  • FY24 Governance Checklist
Due August 8, 2025
  • Appropriations Receivable Reconciliation
    (Will be completed electronically in Wdesk)
  • Classification of Revenues

Due August 1, 2025
(Tier A)

Due August 8, 2025
(Tier B)

Due August 15, 2025
(Tier C)
 

  • Revenues Based on Encumbrances
  • Fund Balance Appropriated (each entity’s FBAF will be emailed by SAO)
  • Unrecorded Receivables and Payables Form (Significant Agencies)
    • Department of Behavioral Health and Development Disabilities
    • Department of Human Services
    • Department of Public Health
    • Department of Transportation
    • Department of Driver Services
Due August 15, 2025
  • Capital Assets
  • Long-term Liabilities
  • Pollution Remediation
  • Reconciliation of Schedule of Expenditures of Federal Awards (SEFA) to Federal Revenues
Due August 22, 2025
  • Inter-Organizational Transactions
    (Will be completed electronically in Wdesk)
Due August 29, 2025
  • Allowance for Doubtful Accounts
  • Asset Retirement Obligation
  • Cash and Deposits
  • Secure Bank Deposit List (SDP Bank List)
  • Investments
Due September 12, 2025
  • Lease Agreement Data
    (Will be completed electronically in Wdesk)
  • Lessor Agreement Data
    (Will be completed electronically in Wdesk)
  • GASB 96: Subscription Based Information Technology Agreements (SBITA)
    (Will be completed electronically in Wdesk)
Due September 5, 2025
  • General Information
  • Deferred Outflows, Inflows of Resources and Nonexchange Financial Guarantees
Due September 29, 2025
  • CPA & DOAA Audited Form for Cash and Investments
Due October 3, 2025
  • Year-End Questionnaire
Due December 1, 2025
  • Management Representation Letter
  • Subsequent Events
Due January 31, 2025
  • Subsequent Events - Single Audit