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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

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, 2018.

Changes to this website
Aug. 15, 2018 Added the new SRA Closing Package (Excel) working papers file
Aug. 15, 2018 Updated the submission requirements for Full Reporting Agencies.
Aug. 15, 2018 Updated submission requirements for all Simplified Reporting Agencies.
Aug. 15, 2018 Clarification of non-monetary transactions (moved from Specialized Topics on the General Accounting tab).
Coming Soon Added the new Other Notes and Disclosures Submission System (ONDSS) web application.
Aug. 1, 2018 Removal of the “Changes” page. All modifications in reporting requirements (with hyperlinks to the content) are now posted in this change table.
Aug. 1, 2018 Added clarification to the GR Reconciliation Reports and Statewide Queries.
Aug. 1, 2018 Update the Fair Value Measurement of capital assets.
July 13, 2018 Clarified the quarterly SEFA reconciliation and reports used for research.
July 13, 2018 Updated requirements to SEFA Note 9 disclosure.
July 13, 2018 Updated the USAS Checklist Steps with submission requirements for new ONDSS web application:
  • Step 8 – Notes to the Financial Statements
  • Step 9 – Supplementary Schedules
July 13, 2018 Removed GASB 62 from the GASB questionnaires page – GASB 62 no longer required.
July 1, 2018 Updated Statement of Cash Flows for GASB 68 and GASB 75 reporting.
July 1, 2018 Added clarification to due dates for APS 018 – Binding Encumbrance deadline for Simplified Reporting Agencies (SRA).
July 1, 2018 Added clarification to Shared Cash for controlling vs. non-controlling definition.
July 1, 2018 Updated Cash Flow Statement example
June 15, 2018 Added Irrevocable Split-Interest Agreements – implementation of GASB 81.
June 15, 2018 Added note disclosure requirements for Note 11 – Postemployment Benefits Other than Pensions (GASB 74, 75, and 85).
June 1, 2018 Updated information for the Implementation of new GASB Statements effective for fiscal 2018:
  • GASB 81, Irrevocable Split-Interest Agreements
  • GASB 82, Pension Issues — an amendment of GASB Statements No. 67, No. 68, and No. 73
June 1, 2018 Updated contacts for payroll-related costs reports.
May 15, 2018 Added new USAS COBJs for sales of capital assets between state agencies.
May 15, 2018 Added new USAS COBJs for purchases of capital assets between state agencies.
May 15, 2018 Updated the mailing addresses for submission requirements for Audited AFRs.

Fiscal 17 Reporting Period [+]

Fiscal 16 Reporting Period [+]

Fiscal 15 Reporting Period [+]