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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

General Accounting

Statement of Cash Flows
Instructions for the ACFR Web Application

The Agency Cash Flow Reporting (ACFR) Web application allows electronic submission of agency statement of cash flows and ensures statewide uniformity of statement of cash flows submissions. Each agency with enterprise funds (FT05) and/or internal service funds (FT06) is required to use ACFR to enter and certify its statement of cash flows.

Agencies can save work-in-progress in AFCR at any time and can print data entry screens for record retention purposes. ACFR produces a statewide database and statewide reports used to produce the State of Texas CAFR’s statement of cash flows.

Or click on the headings below to open a topic individually.

Deadlines for Entry [+]

All agencies are required to submit the ACFR certification by Nov. 20, 20CY, even if there is no activity.

To certify in ACFR, agencies must enter cash flow information for all enterprise funds (FT05) and internal service funds (FT06).

Establish Security Access [+]

Ensure proper security access exists as early in the process as possible. Contact your agency’s security coordinator to request ACFR access for each agency number you are reporting.

Verify your access was established by viewing the USAS Titles Profile (D53) screen as shown below. On the D53 screen:

  1. Enter R in the ACTION field.
  2. Enter ACFR in the TABLE ID field.
  3. Enter your User ID and agency number in the KEY field.

    If you enter your User ID without the agency number, USAS automatically appends it to the end of your User ID.

  4. Press Enter.

    Your name appears in the TITLE field if your security access was properly established.

    Once security access is granted, USAS requires one overnight cycle to run before you can access ACFR.

    TEXAS  SD53    UNIFORM STATEWIDE ACCOUNTING SYSTEM                      08:49 AM 
    LINK TO:                        TITLES PROFILE                              PROD 
                                                                                    
     ACTION: R    (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                     
                                                                                    
                   TABLE ID: ACFR                                                   
                                                                                    
                        KEY: JSMI413111                                             
                                                                                    
                      TITLE: SMITH,JOE                                              
       
                                                             STATUS CODE: A         
      EFF START DATE: 07202000   EFF END DATE:      LAST PROC DATE: 07202000        
     Z06 RECORD SUCCESSFULLY RECALLED                                               
     PLEASE ENTER FUNCTION                                                          
     F1-HELP   F3-END   F4-INTERRUPT   F6-PROCESS    
    
    

    Note: In the sample screen above, the KEY field shows an enabled User ID of “JSMI413” with access to agency “111.”

Log into ACFR [+]

Once proper security authorization is established, you can access ACFR.

Agency Cash Flow Reporting Log In Screen

  1. Enter your USER ID

    Your User ID is the same as your ACID used to access the Comptroller’s mainframe and USAS.

  2. Enter your PASSWORD.

    This is your USAS password.

  3. Click Log in to enter ACFR.

    If your ACFR security access is denied and an error message displays, contact your agency’s security coordinator.

ACFR Main Menu

Main Menu [+]

The ACFR Main Menu allows an agency to select one of the actions shown below. The majority of the links on the Main Menu are also available in the top menu bar on any ACFR screen.

View/Enter Records by GAAP Fund – Allows the data entry of cash flow records or viewing of existing records. After entries are made, you can view and print the records using this option.

Perform Batch Entry – Allows the input of numerous records at one time by submitting a specially formatted Excel spreadsheet.

Download Raw Data – Allows the output of all the information submitted to ACFR.

Certification – Allows the certification of the ACFR. Once the certification process is complete, records cannot be added, edited or deleted. The certification dates coincide with the Annual Financial Report submission deadline.

Note: If edits, additions or deletions are necessary subsequent to agency certification, please contact your financial reporting analyst to uncertify the agency’s ACFR.

Entering Cash Flow Records [+]

  1. Select the appropriate agency from the main menu.
  2. Click View/Enter Records by GAAP Fund.
    This brings up the Summary by GAAP Fund screen.

    Summary by ,GAAP Fund Screen
  3. Select the appropriate fund in the Select Proprietary GAAP FUND drop-down menu.

    For institutions of higher education, use the GAAP fund that is assigned to your agency for CAFR purposes.

    Note: If you do not see a specific GAAP fund in the drop-down menu, contact your financial reporting analyst.

  4. Click Add.
    This brings up the Detail List screen.

    Detail List Screen

  5. Enter amounts (in dollars and cents) in the appropriate account line items, as applicable.

    Note: Do not round any dollar amounts.

  6. After all amounts are entered, click Save Changes at the bottom of the screen.

    Note: Click Reset to remove all dollar amounts entered.

  7. After changes are accepted, the message Update Successful appears at the top of the screen.
  8. Use the Print option in your web browser screen to print the contents of the screen. The ACFR does not have the option to print a specific report.

Using Batch Entry Method [+]

Agencies may want to use the batch entry process rather than entering one record at a time.

ACFR Entry Instructions

The following instructions were written for use with a Windows-based computer using Microsoft Excel. However, the process should be similar with other platforms. If you are submitting data for more than one agency, use a separate spreadsheet for each agency.

  1. Download the Agency Cash Flow – Batch Entry Worksheet (Excel) to your computer.
  2. Open the worksheet. This worksheet contains column headings for the six required columns arranged in the correct order as shown below:

      A B C D E F
    1 Row
    Number
    Agy
    Number
    GAAP
    Fund Type
    GAAP
    Fund
    ACFR
    Account
    Amount
    2 1          
    3 2          
    4            

    Note: Do not adjust any formatting (column widths, row heights, fonts) in the Excel spreadsheet. Any adjustment will result in data upload errors.

  3. Enter the agency’s cash flow data starting on Excel’s row 2 by entering 1 in column A. Number each row sequentially thereafter. All rows must meet the data requirements for the specific field.

    Note: A list of valid eight-digit ACFR account numbers and their descriptions can be found by clicking the ACFR Account Reference button of the web application.

  4. Select Save As from Excel’s menu bar.
  5. In the Save As submenu, select Other Formats.
  6. In the Other Format menu, click the Save As Type drop-down menu and select CSV (comma delimited) (*csv).
  7. Enter a file name for your worksheet.
  8. Click Save.
  9. Close the Excel file.
  10. Launch Notepad (or a similar plain text editor).
  11. Click File and select Open from Notepad’s main menu bar.
  12. Navigate to the CSV file you created and click Open.
    The contents should look something like this:
                
      Row Num,Agy,GAAP Fund Type,GAAP Fund,ACFR Account,Amount,
      1,5Ø1,Ø5,Ø527,ØØØ971ØØ," 6,789.99",
      2,5Ø1,Ø5,Ø527,ØØØ9649Ø," 332,112.Ø1",
      3,5Ø1,Ø5,Ø527,ØØØ9424Ø," 1ØØ,ØØØ.ØØ",
      4,5Ø1,Ø5,Ø383,ØØØ971ØØ," 234,654.9Ø",
      5,5Ø1,Ø5,Ø527,ØØØ9216Ø," 12.39",
                

    Each line must contain six comma-separated fields (values).

    As part of the plain text editor’s (Notepad, Text Edit, etc.) conversion process, amounts containing a comma are automatically preceded by a quote and a space and followed by a space then a quote (for example: " 234,654.90 "). Do not add or remove any spaces, quotes or commas from the data. Any alteration of the formatting (including quotes and spaces) will result in failure of the data upload to the ACFR.

  13. From Notepad’s menu bar, click Edit and choose Select All.
  14. From Notepad’s menu bar, click Edit and choose Copy.
  15. Log into the ACFR web application.
  16. Select the appropriate agency.
  17. Click Perform Batch Entry.
    This brings up the Agency Cash Flow Batch Entry Form screen.

    Agency Cash Flow Batch Entry Form Screen

  18. Place your cursor inside the large text box.
  19. From your browser’s menu bar, click Edit and choose Paste.
  20. Click Submit Batch.
  21. Return to the Main Menu for additional processing.

    Note: If an error message is received, make the necessary corrections to the Excel spreadsheet and continue from step 4. The most common reason for data not being accepted is adjustments to the column widths or row heights in the Excel spreadsheet.

Certification [+]

To constitute final certification, all agencies with enterprise funds (FT05) and internal service funds (FT06) must:

  • Enter and certify the statement of cash flows (SOCF) information in ACFR (even if there is no activity) by the Final Certification deadline on Nov. 20, 20CY.
    • To Certify:
      1. Select the Agency from the Select Agency/University menu.
      2. Click the certification button at the bottom of the screen.
      3. Enter your name, job title, and phone number
      4. Submit Final Certification
      5. A Final Certification page will appear and show the status as completed.
  • Submit a hard copy of the agency’s statement of cash flow from its published AFR via email to frs@cpa.texas.gov.
  • The statement of cash flows submitted through ACFR must tie to the submitted hard copy of the agency’s statement of cash flow from its published AFR.
  • Use the SOCF Reconciliation template when the SOCF submitted through ACFR does not tie to the agency’s SOCF from its published AFR, for each GAAP fund. Send an email with the SOCF Reconciliation template as an attachment to frs@cpa.texas.gov.

    Note: Screen prints from ACFR will not be accepted in lieu of the required copy from the agency’s published AFR. Agencies must submit a copy of their SOCF from their published AFR via email to frs@cpa.texas.gov. If the SOCF contains a table, include the table in an Excel document.

ACFR for Consolidated University Systems [+]

Each consolidated university system (agency numbers 793, 794, 795, 797, 798 and 799) must enter the information for all of its component universities in total as described above. All entered amounts must reconcile to USAS amounts for the consolidated system and the consolidated university system AFR.

IMPORTANT: Components of university systems must not use AFCR.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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