All general revenue consolidated (GCA) and full reporting agencies (FRA) must complete and submit every Governmental Accounting Standards Board (GASB) questionnaire by Aug. 15. The GASB Questionnaires page on the AFR website provides:
- Links to each GASB questionnaire, available July 1.
- Descriptions and PDF previews of each GASB questionnaire.
- Resources specific to each GASB statement.
There is a new questionnaire for GASB 104, Capital Assets Held for Sale. Contact your agency’s financial reporting analyst with questions about any GASB questionnaire.
All Annual Financial Report (AFR) web applications will open for data entry on July 1. This includes Schedule of Expenditures of Federal Awards (SEFA) and State Pass-Through Reporting (SPTR) for federal expenditure activity and state pass-through funds. Ensure proper security access exists as early in the process as possible.
Contact your agency’s security coordinator to request access for each agency number you are reporting for. All agencies are required to submit a certification within each web application by the applicable due date, even if there is no activity. SEFA is the only exception. Contact your financial reporting analyst or email sefa.texas@cpa.texas.gov with questions.
