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 in 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 (CNRC).
- 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 in 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:
- 014 Texas A&M Research Foundation
- 352 Bond Review Board
- 710 Texas A&M University System
- 720 University of Texas System
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 |
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* |
755 | Stephen F. Austin State University* |
771 | Texas School for the Blind and Visually Impaired |
781 | Texas Higher Education Coordinating Board |
792 | Texas Woman’s University System, 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. |