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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Financial Reporting

What’s New?

Take the 2017 Fiscal Management Customer Service Survey by Oct. 13

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Please let us know by completing the online survey by Friday, Oct. 13. We appreciate your feedback.

If you have any questions about the survey, please email us at fiscal.documentation@cpa.texas.gov.

Additional Accounting Policy Statements Have Been Updated

Several Accounting Policy Statements (APSs) have been updated through acts of the 85th Legislature, Regular Session. The APSs include changes to terminology, policies, procedures and transaction coding blocks.

Each APS should be carefully reviewed to ensure compliance with the most current policies and procedures.

GASB Questionaires

All simplified and full reporting agencies are required to complete and submit every GASB Questionnaire each fiscal year. All of the following GASB Questionnaires are due on or before Aug. 15, 2017:

  • GASB14/39 – Component Units
  • GASB 49 – Pollution Remediation Obligations
  • GASB 60 – Service Concession Arrangements
  • GASB 62 – Codification of Accounting
  • GASB 69 – Government Combinations and Disposals of Government Operations
  • GASB 70 – Non-exchange Financial Guarantees
  • GASB 77 – Tax Abatement

Calendars

Financial Reporting 45-Day Calendar

9/20/2017   Physical Inventory of Capital Assets Certification Due
9/26/2017   Interfund Activities Entered into USAS
9/28/2017   Simplified Reporting GR Reconciliation Due
  SEFA Pass-Through Certification
  SPTR Pass-Through Certification
  Simplified Reporting Certification of SPA Fiscal Balances Due
  Simplified Reporting CANSS Certification
9/30/2017   Simplified Reporting Agencies Enter AY/PY Encumbrances and Payables into USAS
10/1/2017   Simplified Reporting LNSS Certification
  Simplified Reporting LTLN Certification
  Simplified Reporting DINSS Certification
  Simplified Reporting AFR Submission
  Simplified Reporting USAS and Interagency Activity Certification Form Due
  Simplified Reporting BRS Certification
  Simplified Reporting CURO Certification
  Simplified Reporting DRNSS Certification
  Simplified Reporting RNSS Certification
10/13/2017   Deadline for Fiscal 2017 Higher Ed USAS/ABEST Reconciliation
10/20/2017   Full Reporting Certification of SPA Fiscal Balances Due
  Full Reporting CANSS Certification
10/30/2017   Cost Allocation Entries and Bookkeeping Error Corrections Due
  Full Reporting Agencies Enter AY/PY Encumbrances and Payables into USAS
  All Agencies Submit Annual Certification of Encumbrances and Payables
11/1/2017   SEFA Final Certification Due
  Consolidated University System CANSS Certification Due
  Full Reporting GR Reconciliation Due
  Unencumbered or UB Funds Not Moved Forward Will Be Lapsed

Training

Annual Financial Report Update Training

Fiscal Management offers a variety of training. Explore your options at Training Center.

Materials

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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