All year end financial statements are prepared according Office of State Controller (OSC) prescribed format and timetable.  UNC GA utilizes WebFocus reporting and FRS standard reports FBM095 and FBM094 to extract data from the 13th month accrual file to fulfill the reporting requirements.  The North Carolina Accounting System (NCAS) CAFR 11P Statement of Net Assets and CAFR 53P Statement of Revenues, Expenses, & Changes in Fund Net Assets are our financial statements as reported to OSC.  Supplementary and supporting information can be found in the accompanying Statement of Cash Flows, narrative notes, and OSC CAFR Worksheets.