Reporting Requirements for Annual Financial Reports of State Agencies and Universities
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.
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, 2019.
|Oct. 8, 2019||Updated requirements for Agency Funds.|
|Sept. 20, 2019||Updated requirements for Fiduciary Activities.|
|Sept. 20, 2019||Updated requirements for Agency Funds.|
|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.|