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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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Reporting Requirements

FPP A.036

Except where otherwise specifically stated on this website, all references to “agency” or “agencies” refer to any agency, university or component unit that has an “agency number.” The state of Texas fiscal year begins Sept. 1 of the calendar year and runs through Aug. 31 of the following calendar year.

Latest Updates

The AFR website is now updated on a continual basis, instead of an annual release for each reporting period. The following table displays all content changes to this website made after April 1, 2018.

Changes to this Website
Date Updates
Aug. 22, 2019 Updated GASB 83 ARO and GASB 88 Direct Borrowings and Direct Placements requirements.
Aug. 09, 2019 Added GASB 88 requirements for Direct Placements and Borrowings in Note 5 — Long-Term Liabilities.
Aug. 09, 2019 Added GASB 83 requirements for Certain Asset Retirement Obligations in Note 5 — Long-Term Liabilities.
Aug. 09, 2019 Updated Capital Leases for GASB 88.
Aug. 09, 2019 Updated submission requirements for all Simplified Reporting Agencies.
June 3, 2019 Added requirements for GASB 89 in Note 2 – Capital Assets.
June 3, 2019 Updated Capital Assets for GASB 89.
June 3, 2019 Updated the Capital Asset Note Preparation for Universities to reflect GASB 89 changes.

Fiscal 18 Reporting Period [+]

Fiscal 17 Reporting Period [+]

Fiscal 16 Reporting Period [+]

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