Disclosure Form Application is Open
Sep 16, 2025
The Disclosure Form application is open for agency entry from July 8 until September 5. The key due dates are below.
| 7/8/2025 | Disclosure form application opened. |
| 8/22/2025 | Phase 1B – certain state disclosure forms are due. |
| 9/5/2025 | AFRS Phase 2 Close – disclosure form application closes,
remaining State & all Federal online disclosure forms are due. |
| 9/17/2025 | State Financial Disclosure Certification Form is due (email to OFMAccounting@ofm.wa.gov). |
| 2/27/2026 | Federal Assistance Certification Form is due (email to OFMAccounting@ofm.wa.gov). |
General Information
- You can access the application through the OFM IT System page.
- This web-based application collects agency financial information that is not available in AFRS. The information is used in the preparation of the State Annual Comprehensive Financial Report (ACFR) and the Federal Single Audit report.
- Agencies complete the forms online. Only two forms are emailed to OFM Statewide Accounting: the State Financial Disclosure Certification form, including attachments (all agencies) and the Federal Assistance Certification form (if applicable). Scan and email the form(s) to: OFMAccounting@ofm.wa.gov.
Training (On-Demand) and Instructions
- State Disclosure Forms – FY 2025
This training provides an overview of the Disclosure Form Application and instructions on how to complete each State Disclosure Form. - Federal Disclosure Forms – FY 2025
- This resource includes instructions on how to complete each Federal Disclosure Form.
- SAAM 90.40 provides instructions for completing the state disclosure forms.
- SAAM 95.20 provides instructions for completing the federal disclosure forms.
Changes to Disclosure Forms for FY2025
- State forms:
- Lease and SBITA: Revised question number 1, 4, and 8 – request that agencies report any variable or other payments made and/or received that were not previously included in the measurement separately.
- State Certification: Updated dates and made minor wording changes.
- Federal forms:
- Federal Certification:
- Updated the Single Audit threshold from $750,000 in federal awards expended within a fiscal year to $1 million.
- Updated dates and made minor wording changes.
- Federal Certification:
Questions
If you have any questions, contact your assigned Statewide Accountant. If they are not available, contact Heidi Algiere at heidi.algiere@ofm.wa.gov for state forms or Marina Yee at marina.yee@ofm.wa.gov for federal forms. If they are not available, email us at OFMAccounting@ofm.wa.gov.
