AFRS posting errors happen. Here are 4 key points when it comes to finding and correcting them:

  • Identify the issue. Your daily, monthly, quarterly, or annual work may identify AFRS posting errors that need to be corrected.
  • Research what happened. Make sure you not only review your original documentation but also verify what was recorded in AFRS related to this transaction.
  • Determine the correction. Many tools are available on the OFM Accounting Webpage to assist – see below.
  • Create the correcting JV.

Agencies should have processes and procedures in place to review AFRS data daily, monthly, quarterly, and/or annually such as:

When errors are identified, take the time to review all original documents, any related documents, and reports from Enterprise Reporting to verify what was posted to AFRS to then determine what should have been posted.

After determining what should have been posted, be sure to consider the following when determining the appropriate correction:

  • What Fund(s) and General Ledger (GL) Accounts(s) need to be corrected?
  • What transaction code(s) will be used for the correction?

Many useful tools are available on the Accounting Policies – Office of Financial Management webpage to help, including:

The T-Account template is a valuable tool when determining the appropriate correction. Use it to document what GL accounts were affected, and which ones should have been affected. Use this information to identify what the entry should be to correct the error.

Once a correcting entry has been determined, the last step is creating the correcting JV.  Have an agency policy for assigning document numbers and be consistent. Make sure to use the same current document number when clearing the in-process GLs. Use the reference document number to create a connection between the original document being corrected and the correcting JV.

AFRS errors can be identified in many ways, but the most important thing is that when they are discovered, correct them timely and don’t let them accumulate.

For the full presentation of the February 5, 2026, SWA Insights meeting, go to: Statewide Accounting Insights – Office of Financial Management