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Agency Financial Reporting System (AFRS)

The primary external reporting runs the SBCTC-IT administrative systems. Month-end and year-end accounting data is consolidated at SBCTC-IT and sent to the state Office of Financial Management (OFM). The two-year college data is merged with four-year college data by OFM to form the “Higher Education” element and is included in the state’s Comprehensive Annual Financial Report (CAFR). OFM directs questions about data submitted to the SBCTC system accounting coordinator. The coordinator researches which colleges are associated with the questioned data and will contact the college’s financial staff for response.

Standard Monthly Analysis and Review of Transactions (SMARTer)

SMARTer is the updated web-based version of the RUN1409 process in use by colleges since 1993. SMARTer uses uploaded FMS data to perform tests for specific accounting criteria. The results of these tests are reported in a series of checklists.

SMARTer is designed to analyze accounting data according to limited specific criteria. It does not — and is not intended to — check all areas of accounting concern. SMARTer should be used monthly during the fiscal year so errors can be correctly immediately. Its use at year-end is required.

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Last Modified: 1/30/24, 3:55 PM

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