AFR Reporting Requirements Now Available

The Comptroller’s Financial Reporting section is pleased to present the fiscal 2017 Reporting Requirements for Annual Financial Reports (AFRs) of State Agencies and Universities. The AFR website presents all reporting requirement information in an organized, user-friendly and intuitive format for users. Each agency and university must refer to the AFR Reporting Requirements website when preparing its fiscal 2017 AFR and posting fiscal year-end entries to reconcile the AFR to USAS.

Processing Supplemental Appropriations and Reductions (FPP A.047) has been updated with instructions for USAS and CAPPS to reflect House Bill 2, 85th Legislature, Regular Session.

The Legislature reduced certain appropriations and made supplemental appropriations. Please refer to the HB 2 LBB ABEST/USAS Crosswalk provided by your appropriation control officer.

Affected state agencies and institutions of higher education must follow the instructions in the FPP by July 14.

Fiscal 2018 appropriation budgets must be entered into USAS and all required documentation submitted by July 28. Entry into USAS and CAPPS can begin July 3.

Budget entry and documentation submission must be completed before appropriation control officers can approve a budget setup.

Agencies and institutions of higher education are encouraged to use the provided Excel spreadsheets for completing the required schedules. Please note the special requirements for unobligated balances.

For the spreadsheets, instructions, definitions and examples, see Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules (FPP A.020).

Agencies reporting to SPA may require internal system changes to prepare for upcoming SPA system changes scheduled to take effect Sept. 1. SPAnbsp;ACRnbsp;60149 updates and enhances the SPA surplus and salvage property process. Changes include:

• Additions of/deletions to the current disposal methods
• SPA screen changes
• SPA report changes
• Updated SPA Process File

Agencies reporting to SPA must take action prior to July 31 and clean up current and pending soft disposal methods. Review ACR 60149 – SPA Surplus Process Change to determine if internal system changes are needed prior to the SPA ACR 60149 migration on Sept. 1.

Preliminary copies of the 2017 Equal Employment Opportunity (EEO)-4 Report will be available to agencies July 21 via electronic file transfer. Agencies must review the preliminary report and submit the electronic Report Acknowledgement form to the Comptroller’s office by Aug. 3.

The EEO-4 Report reflects state agency hiring practices for odd-numbered years and is used by the Governor’s Office to comply with U.S. Equal Employment Opportunity Commission reporting requirements. A preliminary report is provided to allow agencies time to review the data and enter or submit changes before the final report is sent.

See Equal Employment Opportunity Report (EEO)-4 (FPP G.003) for complete copies.

Although the Comptroller’s office will be closed for business on July 3, Payment Services will distribute warrants from 8 to 10 a.m. for the June 30 processing cycle.

The authorized agency and/or delivery service representative must be included on the Agency Authorization for Warrant Pickup form (74-189).

Note: If your agency has warrants for wire transfers on July 3, your agency runner needs to deliver them to the Treasury.

To ensure correct year-end USAS balances for imprest, petty cash and travel advance accounts, agencies authorized to maintain these accounts are asked to certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree.

Only cash accounts with balances created from funds in the State Treasury are subject to this requirement.

The certification is due by July 10. All corrections must be entered into USAS by July 28.

See USAS Balances for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for additional information, including instructions for requesting access and completing the forms.

To ensure correct year-end USAS balances for imprest, petty cash and travel advance accounts, agencies authorized to maintain these accounts are asked to certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree.

Only cash accounts with balances created from funds in the State Treasury are subject to this requirement.

The certification is due by July 10. All corrections must be entered into USAS by July 28.

See USAS Balances for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for additional information, including instructions for requesting access and completing the forms.

The Fiscal 2017 Third Quarter Post-Payment Audit Reports are available for view, print and download now. For more audit resources including Fiscal Policies and Procedures, forms and contact information, see the Audit topic page on FMX.

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