Accounting Policy Meeting
Wednesday, May 27, 2026
Agenda
| Time | Topic | Speaker |
|---|---|---|
| 10–10:05 a.m. | Welcome and Introductions | Esteban Garcia, appropriation control officer, Fiscal Management Division, Texas Comptroller of Public Accounts |
| 10:05–10:30 a.m. | Preparation for USAS Automated Profile Rollover | Megan Toliver, financial reporting assistant supervisor, Fiscal Management Division, Texas Comptroller of Public Accounts |
| 10:30–11 a.m. | Texas Bond Issuance and Associated Working Capital Cash Flow | Kim Edwards, public finance manager, Treasury Operations Division, Texas Comptroller of Public Accounts Duvan Arsola, cash flow analyst, Treasury Operations Division, Texas Comptroller of Public Accounts |
| 11–11:25 a.m. | AFR Note 6, Bond Indebtedness | Grant King, financial reporting analyst, Fiscal Management Division, Texas Comptroller of Public Accounts |
| 11:25–11:45 a.m. | GASB Statement No.104, Capital Assets Held for Sale | Lisa Parks, financial reporting team lead, Fiscal Management Division, Texas Comptroller of Public Accounts |
| 11:45–11:55 a.m. | Questions | Financial Reporting section, Fiscal Management Division and Public Finance section, Treasury Operations Division, Texas Comptroller of Public Accounts |
| 11:55–Noon | Adjourn | Esteban Garcia, appropriation control officer, Fiscal Management Division, Texas Comptroller of Public Accounts |
Attendees can choose to attend the May 27 webinar (10 a.m.–Noon CDT) one of two ways:
- Attend in person at:
REJ Conference Center, Central Conference Room
1501 N. Congress Ave., Austin, TX 78701 - Attend online by:
Registering for the May 27 Financial Reporting Updates webinar (via Webex). After registering, you will receive a confirmation email containing information about joining the webinar.
Webinar Information
- The webinar will not be recorded.
- No CPE Credit is offered at this time.
- Questions & Answers will be posted to the May 27 meeting webpage in a few weeks.
- If you have questions about the webinar, email the Financial Reporting section.
Tips to Follow During the Webinar
- Use Google Chrome as the internet browser to avoid Webex connectivity issues.
- If you lose the connection to the webinar while it is in progress, find your registration confirmation email and click the link to join the webinar again. The presentation should resume in progress.
- If you are using a web browser with multiple tab functionality, open a new window with only a single tab to ensure you do not have multiple sessions open.
To End the Webinar
At the end of the presentation, the moderator will end the webinar. Close your web browser when the webinar is over.
Parking
See the Capitol Complex Public Parking for Tourists and Visitors PDF.
Questions and Answers
Profile Rollover
A report showing the profiles rolled over to the new fiscal and appropriation year as part of the USAS profile rollover process is not readily available. However, agencies may contact their financial reporting analyst to request reports (by profile screen) on an as needed basis.
Potential component unit (PCU) transmissions come in as a Word document. If an agency needs additional information, the agency may contact their financial reporting analyst.
PCU reports are transmitted through the same means as the daily DAFR reports.
For file transfer protocol (FTP) issues (for example, files not transmitted, reports not received, etc.) agencies should email the Comptroller help desk at helpdesk@cpa.texas.gov to open a help desk ticket – include as much detail as possible. In an emergency, call the help desk at (512) 463-4357.
Agencies can also refer to Requirements for Transmitting Comptroller Information Over Public Networks and Downloading Mainframe Reports Using Secure File Transfer Protocol SFTP (FPP N.007) (login required) for more information.
Cash Flow
(Cash Management: Associated Working Capital Cash Flow) – How far in advance do you need a heads up?
The sooner the better, the sooner we know money is coming in the better. Once you meet the $100M threshold, it will affect daily cash management.
Reporting Requirements Website
There are no changes for fiscal 2026. We are still in the process of updating the website.
There are no changes for fiscal 2026. We are still in the process of updating the website.
There is no template or accounting policy in place. Some of the resources available are the GASB disclosure and the May 27th AP Meeting Handout PDF.
It is the agencies’ responsibility to provide the disclosure of the assets on their list.
Not established at the state level.