By September 16, 2026, each Agency’s Head and Chief Financial Officer must sign a General Ledger (GL) Reconciliation Certification in addition to the Financial Disclosure Certification to certify the statements on the forms are true.

The Financial Disclosure Certification is required to close the fiscal year and support the Annual Comprehensive Financial Report. Any exceptions to the certifications are to be attached with a narrative detailing the variance(s) and any proposed or completed corrective actions. See SAAM 90.40.95 for more details.

The GL Reconciliation certification is required to support the statements in the Financial Certification and to ensure accurate, reconciled balances are converted to Workday. Your OFM Statewide Accountant has emailed a spreadsheet with your agency’s GL accounts that must be reconciled. It includes all real (balance sheet) GL accounts down to the subsidiary GL.

The final FY26 balances through FM 99 should be reconciled before the certification is signed. Agencies must provide an explanation and the plan to reconcile any GL accounts not reconciled through FM 99 by the date the certification is signed.

Submit the certifications and any attachments to OFMAccounting@ofm.wa.gov and copy your agency’s OFM Statewide Accountant.