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2011 Updates Table - Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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2011 Updates Table

The following table displays all content changes to this website. Updates critical to the reporting requirements (policies/procedures) are indicated with highlighted rows.

Changes to this website
10/21/2011 Made the Agency Cash Flow Reporting (ACFR) application available on the AFR Web Applications page.
09/27/2011 Added clarification regarding the submission of Note 2 – Capital Assets and Note 5 – Long-Term Liabilities in the Submission Requirements for Simplified Reporting Agencies and Full Reporting Agencies. This clarification was reflected in the List of Notes to the Financial Statements.
09/22/2011 Revised Note 15 – Contingencies and Commitments and Note 15 Sample to include information regarding the disclosure of significant encumbrances.
09/15/2011 Revised an existing COBJ and developed a new COBJ to record refunding of long-term debt.
09/15/2011 Revised Step 6 – General Revenue Reconciliation of the Agency Year-End USAS Adjustments and AFR Checklist to remove the reference to lines 400100, 400200 and 400300 (“paid on behalf payroll-related costs”).
09/08/2011 Made the Long-Term Liability Note (LTLN) web application available on the AFR Web Applications page.
08/26/2011 Added information related to Note 5 – Long-Term Liability. The LTLN web application will be available soon.
08/26/2011 Added the 2011 Appendices Excel files.
08/25/2011 Added a new AFR Ad Hoc Review Report tool.
08/15/2011 Added information regarding reporting of the Early Retiree Reinsurance Program in SEFA.
08/11/2011 Revised the classification of fund balance for long-term portion of loans and receivables on the Governmental Funds page.
07/29/2011 Added training webinar video segments, transcripts and additional Q&As on the Training page.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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