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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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Reporting Requirements

Issued: Sept. 1, 1993
FPP A.036

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.

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 April 1, 2022.

2022 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
08/31/2022 Opened all AFR web applications for current fiscal year entry.
08/08/2022 Opened the BRS, SEFA and SPTR AFR web applications for current fiscal year entry.
07/20/2022 Updated Note 9 Sample Disclosures for University Systems and Independent Universities’ ORP.
07/12/2022 Updated the GASB Questionnaires. Responses due 8/15/2022.
07/05/2022 Updated the disclosure for Non-Monetary Transactions.
07/05/2022 Updated the GWFS Program-Specific Grants and Contributions.
07/05/2022 Updated the Component Units page regarding information related to pledged revenue.
07/05/2022 Updated the Current GASB Pronouncements.
06/14/2022 Updated Disclosure Requirements for Leases.
06/06/2022 Updated SEFA PRF Reporting table.
05/12/2022 Updated the UEI and SAM Reporting.
05/12/2022 Updated the Distinguishing between Subrecipients and Contractors (Vendors).
05/12/2022 Updated the Interagency Federal Pass-Through Relationships.
05/04/2022 Updated Current GASB Pronouncements.
05/04/2022 Updated Upcoming GASB Statements.
05/04/2022 Updated the GASB implementation guides.
05/04/2022 Clarified the Federal Grant Pass-Throughs.
04/12/2022 Updated Payroll-Related Costs Contacts.
03/23/2022 Updated information related to RTI Tables for Interfund/Interagency Transactions.

Fiscal 2021 Reporting Period [+]

Fiscal 2020 Reporting Period [+]

Fiscal 2019 Reporting Period [+]