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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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


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
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