The Operational Services Division (OSD), as the responsible oversight entity, has established standard methods of complying with various federal and state requirements for human and social services contracts and private special education programs. The Commonwealth has an obligation to establish a strong system of public accountability as well as to protect the interests of consumers being served by Commonwealth departments. These are accomplished through the Uniform Financial Statements and Independent Auditor's Report (UFR) which contractors must file with OSD on an annual basis. The UFR eFile system allows human and social service contractors to file their annual financial statements online. It also provides these statements to the general public at no charge. For a nominal fee subscribers may access the financial information in a variety of ways.