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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

Submission Requirements
Full Reporting Agencies

Full Reporting Agencies Submission Requirements

Full reporting agencies AFR submission deadlines:

  • Nov. 1 — for agencies submitting their unaudited AFR.
  • Nov. 20 — for institutions of higher education submitting their unaudited AFR.
  • Dec. 15 — for agencies (including institutions of higher education) submitting their audited AFR.

Agencies are encouraged to make early submissions. All full reporting agencies (including institutions of higher education) are required to make entries in USAS to ensure USAS accurately reflects the agency’s financial position.

All full reporting agencies are required to submit all notes and schedules as separate attachments through the Other Notes and Disclosures Submission System (ONDSS) web application or the appropriate web application. Each note must be submitted as a separate attachment in Microsoft Word format (latest version: docx). Schedules must be in Microsoft Excel format (latest version: xlsx). Do NOT submit a note to indicate “not applicable.”

For a list of reporting requirements and itemized due dates, see Deadlines.

Do not send confidential information to the Financial Reporting section.

Full reporting agencies must complete the following items for each submission:

  • Format and upload ALL applicable notes to their respective web application. The required format is a Microsoft Word document (latest version: docx) with header information that includes: agency name/number and note number/name. If the note contains a table, include the table in the Word document — rather than as a separate Excel document or other database application file. Do NOT submit a note to indicate “not applicable.”
  • Notes submitted through the applicable web application must tie to the agency’s notes from its published AFR.

    Note: Screenshots from the applicable web application will not be accepted in lieu of the required submission of AFR information and certification within each web application.

  • All web applications must be certified, even if there is no activity. SEFA is the only exception.
  • Submitted AFR financial statements must match USAS. Make any necessary adjusting entries in order for USAS and the AFR to match.
  • Complete the three level certification (disclosure, USAS & interagency activity and global) through the ACFR Note Reporting & Certification (ANRC).
  • Submit Bond schedules 2A–2F through the BRS web application.
  • Submit the GASB 49 — Pollution Remediation Obligation Inventory (Excel) file, located on the Templates & Sample Exhibits page, through the ONDSS web application.
  • Submit the GASB 83 — Asset Retirement Obligation Register (Excel) file, located on the Templates & Sample Exhibits page, through the ONDSS web application.
  • Fluctuation analysis — copy or export from USAS Financial Statements in FMQuery–SIRS. Agencies can run these statements from USAS Fluctuation Analysis drop-down menu. Agencies must also provide explanations for listed variances and upload in the ONDSS web application.

    Note: Use the FRA Fluctuation Analysis (Excel) spreadsheet (located on the Annual Financial Report Working Papers page) The spreadsheet includes instructions and five tabs that are specific to the five mandatory fluctuation analysis reports.

  • Hard copy: Each agency marked with an asterisk (*) on the Full Reporting Agencies list below must submit a hard copy of its AFR.

The following items are not required as part of each full reporting agency’s submission:

  • USAS DAFR8910 Interfund/Interagency Activity report
  • A copy of the exhibits (combined and combining balance sheet, statement of net position and/or operating statement)
  • Schedule of Expenditures of Federal Awards (Schedule 1A)
  • State Grant Pass-Through Schedule (Schedule 1B)
  • GR reconciliation worksheet

For submission requirements to agencies other than the Comptroller’s office, see AFR Submission Method.

List of Full Reporting Agencies

Note: Each of the following agencies must submit a hard copy of their published AFR even though they are not listed as a full reporting agency:

Agency No.    Full Reporting Agency
012 Texas State Affordable Housing Corporation
016 Texas Council on Alzheimer’s Disease and Related Disorders
020 OneStar National Service Commission
202 State Bar of Texas
203 Board of Law Examiners
241 Comptroller — Judiciary Section
300 Governor — Fiscal
301 Governor — Executive
302 Attorney General
303 Texas Facilities Commission
304 Comptroller of Public Accounts
305 General Land Office
311 Comptroller — Treasury Fiscal
315 Comptroller — Prepaid Higher Education Tuition Board
320 Texas Workforce Commission
323 Teacher Retirement System of Texas
326 Texas Emergency Services Retirement System
327 Employees Retirement System of Texas
332 Texas Department of Housing and Community Affairs
347 Texas Public Finance Authority
362 Texas Lottery Commission
401 Texas Military Department
405 Department of Public Safety
454 Texas Department of Insurance
529 Health and Human Services Commission
530 Department of Family and Protective Services
535 Texas Low–Level Radioactive Waste Disposal Compact Commission
537 Department of State Health Services
542 Cancer Prevention and Research Institution of Texas
551 Department of Agriculture
580 Texas Water Development Board
582 Texas Commission on Environmental Quality
601 Texas Department of Transportation
608 Texas Department of Motor Vehicles
644 Texas Juvenile Justice Department
696 Texas Department of Criminal Justice
701 Texas Education Agency
706 Texas Permanent School Fund Corporation
717 Texas Southern University
719 Texas State Technical College System
781 Texas Higher Education Coordinating Board
792 Reserved for Comptroller, ACFR Reporting (Texas Woman’s University System)
793 Reserved for Comptroller, ACFR Reporting (Texas Tech University System)
794 Reserved for Comptroller, ACFR Reporting (University of North Texas System)
795 Reserved for Comptroller, ACFR Reporting (Texas State University System)
797 Reserved for Comptroller, ACFR Reporting (University of Houston System)
798 Reserved for Comptroller, ACFR Reporting (Texas A&M University System)
799 Reserved for Comptroller, ACFR Reporting (University of Texas System)
802 Parks and Wildlife Department
808 Texas Historical Commission
809 State Preservation Board
902 Comptroller — State Fiscal
903 Comptroller — Funds Management
907 Comptroller — State Energy Conservation Office
908 Texas Bullion Depository — Treasury Operations
909 Comptroller — Texas Broadband Development Office
930 Texas Treasury Safekeeping Trust Company
014 Texas A&M Research Foundation*
352 Bond Review Board*
710 Texas A&M University System*
720 University of Texas System*
*These agencies must submit a hard copy of their published AFR.