FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Notes & Samples

NOTE 19 – The Financial Reporting Entity
Instructions for the CURO Web Appliation

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

General Description [+]

The Component Units & Related Organizations (CURO) web application provides a user-friendly and intuitive method to electronically submit component units and related organizations note disclosures. CURO ensures uniformity of these disclosures for the CAFR Note 19.

Agencies can save work-in-progress in CURO at any time and later recall a record for edit. CURO produces a statewide database used for CAFR reports and disclosures. All agencies are required to certify disclosures in CURO.

Note: Components of university systems are also required certify in CURO.

Deadlines for Entry in CURO [+]

The CURO certification is due annually by Nov 20, 20CY.

To certify in CURO, the agency must answer all questions. For agencies with existing component units and/or related organizations, verify the disclosures for each one of them. If a change is necessary after certification, please contact your financial reporting analyst to uncertify the agency’s CURO and make necessary adjustments to reflect the changes.

Submit a copy of the agency’s Note 19 from its published AFR. The required format is a Microsoft Word document with the header information (agency name/number and Note number/name) sent as an attachment in an email to frs@cpa.texas.gov.

Note: Screen prints from CURO will not be accepted in lieu of the required copy of the agency’s Note 19 from its published AFR.

Establish Security Access [+]

Ensure proper security access exists as early in the process as possible. Contact your agency’s security coordinator to request access to CURO 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 CURO 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 CURO.

    ACTION: R    (A=ADD, C=CHANGE, D=DELETE, N=NEXT, R=RECALL)                     
                                                                                    
                   TABLE ID: CURO                                                   
                                                                                    
                                                                                    
                        KEY: JSMI413111                                           
                                                                                    
                      TITLE: SMITH,JOE                                              
       
                                                             STATUS CODE: A         
      EFF START DATE: 07022017   EFF END DATE:      LAST PROC DATE: 07022017        
     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’.

General Information About CURO [+]

System Records

The agency’s CAFR Note 19 disclosure for all its component units and/or related organizations from the prior year are automatically loaded in the CURO for the current year.

Screen Navigation

You may access a different agency number if you have established security for that agency. Select the agency from the drop-down menu and click Go.

Screen Navigation

Agency input boxes are the only fields available for entry. Press Tab to move between input boxes.

Save Feature

Click Save and the status box displays the message Saving data. Once data is saved, to make changes to existing data:

  1. Choose the question or area that requires modification.
  2. Make the necessary changes.
  3. Click Save.

Disclosure Screens

The disclosure screens also include Note 19 disclosure sections for entry of descriptions.

Log into CURO [+]

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

CURO Login 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 Submit to enter CURO.

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

The CURO loads the agency’ component unit and related organizations Note 19 disclosure data from the prior year. A status bar appears below the login information indicating that the system is processing. After processing is complete, CURO returns to the Home screen.

Selecting an Agency [+]

The agency name(s) and number(s) are automatically retrieved from the security access permissible by your User ID. If you have access to multiple agencies, a drop-down menu displays a list of agencies for which you have access.

  1. Select the Agency from the drop-down menu.
  2. Click Go.

The screen automatically refreshes and displays the selected agency.

Entering Disclosures [+]

CURO Disclosure Screen

Answer all questions. If answering Yes to any question, follow the additional instructions provided.

For agencies without existing component units and/or related organizations:

  1. Answer questions 1 and 2.
  2. Click Certify.

For agencies with existing component units and/or related organizations:

  1. Answer questions 1 and 2.
  2. Click Component Name to bring up the screen for each component unit and/or related organization.
  3. Review the prior year’s note text disclosure on the screen of the component unit and/or related organization.
  4. Enter edits to the note text disclosure for current year, if necessary.
  5. Click Compare with Prior Year Disclosure to review changes to disclosure.
  6. Click the Back button to make additional changes or continue with the disclosure.
  7. Answer all questions.
  8. Click Upload File button to upload all the relevant documents or revised bylaws for all relevant changes made to disclosure text.
  9. Click Save.

Repeat for each component unit and/or related organizations until all listed components/related organizations have been verified.

Certification [+]

Agencies must confirm all disclosures are complete by clicking Certify on the Home screen. Once certified, all records are locked.

Note: Certification is not allowed until all disclosure screens are complete.

CURO for Consolidated University Systems [+]

Consolidated university systems (Agency numbers 793, 794, 795, 797, 798 and 799) must certify after all of its component universities have certified.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy