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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

Each full reporting agency (FRA) deadline for its AFR submission is Nov. 20. Agencies are encouraged to make early submissions. All FRAs are required to make entries into USAS to ensure USAS accurately reflects the agency’s financial position.

Each FRA is required to submit all notes and schedules as separate attachments through the Other Notes and Disclosures Submission System (ONDSS) 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.

The following steps must be completed in each FRA’s 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 submitted copy of the agency’s notes from its published AFR.

    Note: Screen prints from the applicable web application will not be accepted in lieu of the required copy from the agency’s published AFR.

  • 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 Pollution Remediation Obligation Inventory (Excel) 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 into the ONDSS web application.

    Note: If the agency has no activity, copy or export the blank fluctuation analysis from FMQuery–SIRS.

  • 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 FRA’s submission:

  • USAS DAFR8910 Interfund/Interagency Activity report
  • Financial statement DAFRs (DAFR8580, DAFR8600, DAFR8590, DAFR8585, DAFR8600 or DAFR8605)
  • Hard copy exhibits (combined and combining balance sheet, statement of net position and/or operating statement)
  • Hard copy Schedule of Expenditures of Federal Awards (Schedule 1A)
  • Hard copy 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*
241 Comptroller – Judiciary Section
300 Governor — Fiscal
301 Governor — Executive
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
717 Texas Southern University*
719 Texas State Technical College System*
731 Texas Woman’s University*
735 Midwestern State University*
755 Stephen F. Austin State University*
771 Texas School for the Blind and Visually Impaired
775 Texas Woman’s University System
781 Texas Higher Education Coordinating Board
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
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.