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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

References

Deadlines

Texas Government Code, Section 2101.011, requires all agencies to file all annual financial reports (AFRs) no later than Nov. 20 of each year. If your agency submits any revisions after this deadline, due to an independent audit or otherwise, the revision may or may not be reflected in the state’s Annual Comprehensive Financial Report (ACFR). If an independent auditor’s report is required by statute, it is due within thirty (30) days following the AFR deadline. See the List of Agencies with Independent Audits Required by Statute.

The Comptroller is authorized, through Texas Government Code, Section 2101.0376, to impose an administrative penalty for any agency not meeting the deadlines if the Comptroller’s office publishes a late or incomplete ACFR as a result of the agency’s late AFR. In addition, any agency that fails to comply with the reporting requirements may be included in the State Auditor’s Statewide Management Letter.

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All GR Consolidated Agency Deadlines [+]

Submission Requirement Web Link All GR
Consolidated Agencies
GASB 14/39 – Component Unit Questionnaire GASB 14/39/80/90 – Component Unit Questionnaire 08/15
GASB 47 – Termination Benefits Questionnaire GASB 47 – Termination Benefits Questionnaire 08/15
GASB 49 – Pollution Remediation Obligations Questionnaire GASB 49 – Pollution Remediation Obligations Questionnaire 08/15
GASB 60 – Service Concession Arrangements Questionnaire GASB 60 – Service Concession Arrangements Questionnaire 08/15
GASB 69 – Government Combinations and Disposals of Government Operations Questionnaire GASB 69 – Government Combinations and Disposals of Government Operations 08/15
GASB 70 – Nonexchange Financial Guarantees Questionnaire GASB 70 – Nonexchange Financial Guarantees 08/15
State Pass-Through Reporting initial certification (via the web application) SPTR 09/01
GASB 31/72 – Fair value of investments into USAS for the Cash Report Note 3, USAS Transaction Entries 09/14
Interfund activities entered in USAS Interfund Activity Confirmation Form 09/26
State Pass-Through Reporting final certification (via the web application) SPTR 09/28
Binding encumbrance and payables information entered in USAS (APS 018) Binding Encumbrances 09/30
Annual Financial Report Submission N/A N/A
Bond Reporting System certification (via the web application) BRS 10/01
Component Unit & Related Organizations (via the web application) CURO 10/01
Deposit and Investment Note Submission System certification (via the web application) DINSS 10/01
Other Notes and Disclosures (via the web application) ONDSS 10/01
Lease Note Submission System certification (via the web application) LNSS 10/01
Long-Term Liability Note certification (via the web application) LTLN 10/01 via Financial Reporting section
Restatement Note Submission System (via the web application) RNSS 10/01
Capital Asset Note Submission System certification (via the web application) CANSS 10/01 via Financial Reporting section
General Revenue Reconciliation certification (via the web application) GR Reconciliation 10/01 via Financial Reporting section
Global Certification – Disclosure, USAS and interagency activity certification (via the web application) ANRC 10/15
Independent auditor’s annual financial report N/A 12/20
Post-period Subsequent Events (via the web application) ONDSS 01/14

All Full Reporting Agency Deadlines [+]

Submission Requirement Web Link All Full
Reporting
Agencies
GASB 14/39 – Component Unit Questionnaire GASB 14/39/61/80 – Component Unit Questionnaire 08/15
GASB 47 – Termination Benefits Questionnaire GASB 47 – Termination Benefits Questionnaire 08/15
GASB 49 – Pollution Remediation Obligations Questionnaire GASB 49 – Pollution Remediation Obligations Questionnaire 08/15
GASB 60 – Service Concession Arrangements Questionnaire GASB 60 – Service Concession Arrangements Questionnaire 08/15
GASB 69 – Government Combinations and Disposals of Government Operations Questionnaire GASB 69 – Government Combinations and Disposals of Government Operations 08/15
GASB 70 – Nonexchange Financial Guarantees Questionnaire GASB 70 – Nonexchange Financial Guarantees 08/15
Federal schedule initial pass-through entries and certification (via the web application) SEFA 09/01
State Pass-Through Reporting initial certification (via the web application) SPTR 09/01
GASB 31/72 – Fair value of investments into USAS for the Cash Report Note 3, USAS Transaction Entries 09/14
Interfund activities entered in USAS Interfund Activity Confirmation Form 09/26
Federal Schedule Pass-Through certification (via the web application) SEFA 09/28
State Pass-Through Reporting final certification (via the web application) SPTR 09/28
Capital Asset Note Submission System certification (via the web application) CANSS 10/20
Binding encumbrance and payables information entered into USAS Binding Encumbrances 10/30
Capital Asset Note Submission System certification – consolidated university systems (via the web application) CANSS 11/01
General Revenue Reconciliation certification (via the web application) GR Reconciliation 11/01
Federal Schedule final certification (via the web application) SEFA 11/01
Statement of Cash Flows certification (via the web application) SOCF 11/20
Annual financial report submission N/A 11/20
Bond Reporting System certification (via the web application) BRS 11/20
Component Unit & Related Organizations (via the web application) CURO 11/20
Deposit and Investment Note Submission System certification (via the web application) DINSS 11/20
Other Notes and Disclosures (via the web application) ONDSS 11/20
Lease Note Submission System certification (via the web application) LNSS 11/20
Long-Term Liability Note certification (via the web application) LTLN 11/20
Restatement Note Submission System (via the web application) RNSS 11/20
Global Certification – Disclosure, USAS and interagency activity certification (via web the application) ANRC 11/20
Independent auditor’s annual financial report N/A 12/20
Post-period Subsequent Events (via the web application) ONDSS 01/14