Each state agency (and institution of higher education choosing to report to SPA) is required to annually reconcile SPA ending balances with its annual financial report (AFR) and submit a certification form and other documents. The due dates are as follows:
- Simplified reporting agencies electing to submit early — Sept. 28
- Simplified reporting agencies not electing to submit early — Oct. 20
- Full reporting agencies — Oct. 20
- Consolidated university systems — Nov. 1 (Applies only to institutions of higher education choosing to report to SPA for fiscal 2015)
See State Property Accounting System/Annual Financial Report Reconciliation (FPP C.015) for more information.