Skip to content

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Note: To navigate this guide on a mobile device you must use the Table of Contents.

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Home

Reporting Requirements

Issued: Sept. 1, 1993
FPP A.036

The state of Texas fiscal year begins Sept. 1 of the calendar year and runs through Aug. 31 of the following calendar year.

A “state agency” is defined to be:

  • Any department, commission, board or office.
  • The Supreme Court of Texas, the Court of Criminal Appeals of Texas, a court of appeals, the Texas Civil Judicial Council, the Office of Court Administration of the Texas Judicial System, the State Bar of Texas or any other state judicial agency.
  • A university system or an institution of higher education.
  • Another governmental organization that is determined to be a component unit of state government for financial reporting purposes.

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 March 20, 2025.

2025 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.

Date Updates
01/08/2025

Updated the Interest Rates table by adding the borrowing rates for the first quarter of fiscal 2024.

Fiscal 2024 Reporting Period [+]

Fiscal 2023 Reporting Period [+]

Fiscal 2022 Reporting Period [+]