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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, 2023.

2023 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
09/05/2023 Added Availability Payment Arrangements in the menu of the Specialized Accounting tab.
09/01/2023 Opened all the AFR web applications for current fiscal year entry.
08/29/2023 Added two Availability Payment Arrangements (Excel files) to the Annual Financial Report Working Papers page.
08/15/2023 Made updates and additions to the Service Concession Arrangements page and renamed it as Public-Private and Public-Public Partnerships.
08/15/2023 Opened the SEFA and SPTR AFR web applications for current fiscal year entry.
08/10/2023 Added SEFA’s Note 12 – Funding Sources within the CCFD Cluster (for ALN 93.575 and 93.596) and Note 13 – EHV Program Funding (for ALN 14.871).
08/10/2023 Moved the “Specialized Accounting” content (from the General Accounting tab) into the new Specialized Accounting top menu item (tab).
08/01/2023 Updated Instructions for the LTLN Web Application to include SBITAs.
08/01/2023 Added the new FRA Fluctuation Analysis (Excel) to the Annual Financial Report Working Papers page.
07/25/2023 Clarified Deadlines for Fiscal 2024.
07/18/2023 Updated Note 5 – Long-Term Liabilities to include SBITAs and availability payment arrangements.
07/18/2023 Updated and renamed Note 27 — Public-Private and Public-Public Partnerships and Availability Payment Arrangements to include guidance from GASB 94.
07/18/2023 Updated instructions for the SEFA Web Application.
07/18/2023 Added a new Availability Payment Arrangements page on Note 5 – Long-Term Liabilities.
07/07/2023 Updated the GASB Questionnaires, which are due on or before Aug. 15, 2023.
07/05/2023 Added the Federal Funding Accountability and Transparency Act requirements regarding the reporting of NSE activity to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS).
06/27/2023 Added the new Leases/SBITA and Fiscal 2023 Annual Financial Report Working Papers.
06/21/2023 Updated disclosure requirements for Note 8 – Leases/SBITAs.
06/12/2023 Updated the Appendices page with new excel files for the COBJ accounts in Appendixes C—F.
06/02/2023 Renamed/updated/reorganized the “Leases” tab as the new Leases/SBITAs tab and included all guidance from GASB 87 (for Leases) and GASB 96 (for SBITAs).
05/23/2023 Updated the Appendices page with new excel files for general ledger accounts in Appendix A and Appendix B.
05/09/2023 Updated Upcoming GASB Statements.
05/09/2023 Updated Current GASB Pronouncements.

Fiscal 2022 Reporting Period [+]

Fiscal 2021 Reporting Period [+]

Fiscal 2020 Reporting Period [+]