The Disclosure Forms Application (DF) is a web-based computer system that allows state agencies to enter financial information that is not available in the Agency Financial Reporting System (AFRS). Every state agency is required to enter data into the Disclosure Forms Application, including colleges and universities. The Office of Financial Management Statewide Accounting team (OFM SWA) uses this data to complete the Annual Comprehensive Financial Report and the Federal Single Audit Report.