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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Pass-Through Activity

Miscellaneous Topics
Reporting Entity – Consolidated Statewide SEFA

The consolidated statewide SEFA includes the activity of all federal award programs administered by the primary government of the state of Texas, except for the federal activity of the Texas A&M Research Foundation (TAMRF), a blended component unit of the Texas A&M University System.

The federal activity of the following discrete component units is excluded from the consolidated statewide SEFA:

  • Texas State Affordable Housing Corporation (Agency 012)
  • OneStar National Service Commission (Agency 020)
  • Teacher Retirement System of Texas (Agency 323)
  • Texas Health Insurance Risk Pool (a discrete component of Agency 454)
  • Texas Boll Weevil Eradication Foundation Inc. (a discrete component of Agency 551)

These entities are legally separate from the state and are responsible for undergoing separate audits as necessary to comply with Title 2 of the U.S. Code of Federal Regulations (Part 200), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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