Reporting Requirements for Annual Financial Reports of State Agencies and Universities
References
Submission Requirements
GR Consolidated Agencies
GR Consolidated Agencies Submission Requirements
Each GR consolidated agency (GCA) is required to:
- Make entries in USAS to ensure USAS accurately reflects the agency’s financial position
- Perform all applicable AFR checklist steps
The Financial Reporting section prepares certain specific entries within web applications, after which the agency certifies most web applications, as shown in the table below.
Each GCA is responsible for:
- Completing the GCA Closing Package (Excel file)
- Submitting the Excel file to frs@cpa.texas.gov by close of business on Sept. 15
- Entering applicable data and certifying web applications in the table below
According to Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019), entries cannot be backdated and must be posted in the subsequent fiscal year. Payable and receivable accruals backdated to 08/31/20CY must be posted in USAS by Sept. 30.
AFR submission requirements for all GCAs:
| AFR Web Application | Agency Responsibility | Certification Completed by: |
|---|---|---|
| Capital Asset Note Submission System (CANSS) | Agency notifies its State Property Accounting (SPA) and financial reporting analysts when all capital assets entries are complete in the SPA system – Due Sept. 20 | Financial Reporting section – certify by Oct. 1 |
| ACFR Note Reporting & Certification (ANRC) | Agency completes all three levels of certification upon notification from the Financial Reporting section:
|
Agency – certify by Oct. 15 |
| Deposit and Investment Note Submission System (DINSS) |
|
Agency – certify by Oct. 1 |
| General Revenue Reconciliation (GR Recon) |
|
Financial Reporting section |
| Lease Note Submission System (LNSS) |
|
Agency – certify by Oct. 1 |
| Long Term Liability Notes (LTLN) | Agency submits Employee Compensable Leave report from internal accounting systems or CAPPS to frs@cpa.texas.gov – Due Sept. 15 | Financial Reporting section – certify by Oct. 1 |
| Other Notes and Disclosures (ONDSS) | Agency uploads applicable notes | Agency – certify by Oct. 1 |
| Restatement Note Submission System (RNSS) |
|
Agency – certify by Oct. 1 |
| Schedule of Expenditures of Federal Awards (SEFA) |
|
GCAs only – certify by Oct. 1 (Final) |
| State Pass-Through Reporting (SPTR) | Agency makes all USAS and web application entries | Agency – certify by Sept. 28 |
For submission requirements to agencies other than the Comptroller’s office, see AFR Submission Method.
List of GR Consolidated Agencies
| Agency No. | Agency |
|---|---|
| 101 | Senate |
| 102 | House of Representatives |
| 103 | Texas Legislative Council |
| 104 | Legislative Budget Board |
| 105 | Legislative Reference Library |
| 107 | Commission on Uniform State Laws |
| 116 | Sunset Advisory Commission |
| 201 | Supreme Court |
| 211 | Court of Criminal Appeals |
| 212 | Office of Court Administration |
| 213 | State Prosecuting Attorney |
| 215 | Office of Capital and Forensic Writs |
| 221 | Court of Appeals–First District, Houston |
| 222 | Court of Appeals–Second District, Fort Worth |
| 223 | Court of Appeals–Third District, Austin |
| 224 | Court of Appeals–Fourth District, San Antonio |
| 225 | Court of Appeals–Fifth District, Dallas |
| 226 | Court of Appeals–Sixth District, Texarkana |
| 227 | Court of Appeals–Seventh District, Amarillo |
| 228 | Court of Appeals–Eighth District, El Paso |
| 229 | Court of Appeals–Ninth District, Beaumont |
| 230 | Court of Appeals–Tenth District, Waco |
| 231 | Court of Appeals–Eleventh District, Eastland |
| 232 | Court of Appeals–Twelfth District, Tyler |
| 233 | Court of Appeals–Thirteenth District, Corpus Christi |
| 234 | Court of Appeals–Fourteenth District, Houston |
| 235 | Court of Appeals–Fifteenth District, Austin |
| 242 | State Commission on Judicial Conduct |
| 243 | State Law Library |
| 306 | Texas State Library & Archives Commission |
| 307 | Secretary of State |
| 308 | State Auditor |
| 312 | State Securities Board |
| 313 | Department of Information Resources |
| 329 | Texas Real Estate Commission |
| 338 | State Pension Review Board |
| 352 | Bond Review Board |
| 356 | Texas Ethics Commission |
| 358 | Texas Space Commission |
| 359 | Office of Public Insurance Counsel |
| 360 | State Office of Administrative Hearings |
| 364 | Health Professions Council |
| 403 | Texas Veterans Commission |
| 407 | Texas Commission on Law Enforcement |
| 409 | Commission on Jail Standards |
| 411 | Texas Commission on Fire Protection |
| 448 | Office of Injured Employee Council |
| 450 | Department of Savings and Mortgage Lending |
| 451 | Texas Department of Banking |
| 452 | Texas Department of Licensing and Regulation |
| 455 | Railroad Commission of Texas |
| 456 | Texas State Board of Plumbing Examiners |
| 457 | Texas State Board of Public Accountancy |
| 458 | Texas Alcoholic Beverage Commission |
| 459 | Texas Board of Architectural Examiners |
| 460 | Texas Board of Professional Engineers and Land Surveyors |
| 466 | Office of Consumer Credit Commissioner |
| 469 | Credit Union Department |
| 473 | Public Utility Commission of Texas |
| 475 | Office of Public Utility Counsel |
| 476 | Texas Racing Commission |
| 477 | Commission on State Emergency Communications |
| 479 | State Office of Risk Management |
| 481 | Texas Board of Professional Geoscientists |
| 503 | Texas Medical Board |
| 504 | State Board of Dental Examiners |
| 507 | Texas Board of Nursing |
| 508 | Texas Board of Chiropractic Examiners |
| 510 | Texas Behavioral Health Executive Council |
| 513 | Texas Funeral Service Commission |
| 514 | Texas Optometry Board |
| 515 | Texas State Board of Pharmacy |
| 533 | Executive Council of Physical and Occupational Therapy Examiners |
| 554 | Texas Animal Health Commission |
| 578 | State Board of Veterinary Medical Examiners |
| 592 | Soil and Water Conservation Board |
| 771 | Texas School for the Blind and Visually Impaired |
| 772 | Texas School for the Deaf |
| 813 | Texas Commission on the Arts |