FY2026 Disclosure Forms Application is now open

The Disclosure Forms application is now open for agencies to complete their fiscal year 2026 disclosure forms!

Key dates

The Disclosure Form application is open for agency entry from July 8 until September 4.

Resources (instructions and training)

• OFM IT Disclosure Form Webpage – This webpage contains the sing-In link, the Disclosure Form User Manual and Frequently asked questions section.
• State Disclosure Forms – FY 2026 – This training provides an overview of the Disclosure Form Application and instructions on how to complete each State Disclosure Form.
• Federal Disclosure Forms – FY 2026 – 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.

Application Information

• Users can access the application through the OFM IT System page. If you have forgotten your password or are a new user, use the “Forgot Password” option on the login screen to create a temporary password. Please see the Disclosure Form User Manual for step-by-step instructions. Reminder: All financial information reported on the disclosure forms is to be reconciled to AFRS. Reports in Enterprise Reporting (ER) are available to assist in the reconciliation process.
• 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). These are both due after the application closes, which means they must be printed or saved before the application closes, then signed and emailed closer to their due dates. Scan and email the form(s) to: OFMAccounting@ofm.wa.gov.
• The disclosure form application is a one-year application. The application does not keep a history of prior year information. Therefore, we recommend that you print and/or save your forms before the application closes.
• If you need to make a correction to your forms after the application closes, contact your assigned Statewide Accountant. We will evaluate if a correction is needed and reopen the application if necessary.

Changes to disclosure forms for FY2026

State forms

• Lease and SBITA: Modified questions 1, 4 and 8 to add “N/A” as an option to remove insinuation that an agency is a lessor or lessee.
• Liabilities by Major Class: Reworded for clarity on what should be reported as DR (decreases) & CR (increases) between long-term and short-term GL codes.
• Miscellaneous Disclosure:
  • Question 10 regarding PPP arrangements, we’ve added a couple yes/no questions to make a distinction between if there were new arrangements or if there were changes to existing arrangements.
  • Question 11 (NEW) regarding Capital Assets held for sale due to the implementation of GASB104.
• Taxes Receivable: Changes to tax types:
  • Added new tax type “Cigarettes and other tobacco products”
  • Changed tax type “Fuel” to “Fuel & Prorated Fuel Tax”
  • Removed tax types “Insurance Premiums” and “Beer & Wine” that will now be reported as “Other
• State Certification: Updated dates to reflect current fiscal year.

Federal forms

• Federal Nonfinancial Assistance: Change form title to “Federal Non-Cash Assistance” to match 2 CFR 200.
• Federal Nonfinancial Assistance Inventory Balances: Change form title to “Federal Non-Cash Assistance Inventory Balances”.
• Federal Analytical Review: Updated wording within the form to reflect the form title changes above.
• Federal Certification: Updated the dates and made minor wording changes

Questions

If you have any questions, contact your assigned Statewide Accountant. If they are not available, contact:

• State Forms: Kendra Hanson at Kendra.Hanson@ofm.wa.gov
• Federal Forms: Marina Yee at Marina.Yee@ofm.wa.gov or Stacie Boyd at Stacie.Boyd@ofm.wa.gov

Or feel free to email us at OFMAccounting@ofm.wa.gov.