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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities


Submission Requirements
Full Reporting Agencies

Full Reporting Agencies Submission Requirements

The full reporting agency AFR submission deadline is Nov. 20. Full reporting agencies are encouraged to make early submissions. Full reporting agencies are required to make entries into USAS to ensure USAS accurately reflects the agency’s financial position.

Each full reporting agency is required to submit all notes and schedules as separate attachments in an email to Each note must be submitted as separate attachments in Microsoft Word format. Schedules must be in Microsoft Excel format.

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

Do not send confidential information to the Financial Reporting section.

The following items are required to be included in each full reporting agency’s submission package:

  • Email (or send/deliver hard copy with original signatures as well as a hard copy of the agency’s AFR): signed USAS and Interagency Activity Certification Forms
  • Email: list of notes to financial statements
  • Email: format all applicable notes in a Microsoft Word document with each note in a separate document — include the note number, note name, agency number and agency name as a header on each note. If a note contains a table, include the table in the Word document, rather than as a separate Excel or other database application file.
  • Email: bond schedules 2A–2F
  • Email: Pollution Remediation Obligation Inventory (Excel)
  • Email: fluctuation analysis — copy or export from FMQuery–SIRS and provide explanations for listed variances (If there is no activity, copy or export the blank fluctuation analysis from FMQuery–SIRS.)
  • Submit via AFR web applications (as applicable) in addition to a copy of the agency’s notes from its published AFR with each note as a separate attachment in an email to
    • Agency Cash Flow Reporting (ACFR)
    • Bond Reporting System (BRS)
    • Capital Asset Note Submission System (CANSS)
    • Component Unit and Related Organizations (CURO)
    • Deposit and Investment Note Submission System (DINSS)
    • Derivatives Note Submission System (DRNSS)
    • General Revenue Reconciliation (GR Recon)
    • Lease Note Submission System (LNSS)
    • Long-Term Liability Note (LTLN)
    • Restatement Note Submission System (RNSS)
    • Schedule of Expenditures of Federal Awards (SEFA)
    • State Pass-Through Reporting (SPTR)
  • 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.

  • Hard copy: Each agency marked with an asterisk (*) on the full reporting agencies list must submit a hard copy of its AFR.
  • All agencies are required to submit a certification by the applicable due dates within each web application (even if there is no activity*).
    * EXCEPTION: No certification is required in SEFA if there is no activity.

Each full reporting agency is not required to submit the following items as part of its submission package:

  • 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, Addresses and Number of Copies to Deliver.

List of Full Reporting Agencies

Agency No.Agency
012Texas Affordable Housing Corporation *
013Correctional Managed Health Care Committee
016Texas Council on Alzheimer’s Disease and Related Disorders
020OneStar National Service Commission/OneStar Foundation *
201Supreme Court of Texas
202State Bar of Texas *
212Office of Court Administration
241District Courts – Comptroller’s Judiciary Section
300Governor — Fiscal
301Governor — Executive
302Attorney General
303Texas Facilities Commission
304Comptroller of Public Accounts
305General Land Office
306Texas State Library & Archives Commission
307Secretary of State
311Comptroller – Treasury Fiscal
313Department of Information Resources
315Comptroller – Prepaid Higher Education Tuition Board
320Texas Workforce Commission
323Teacher Retirement System
326 Texas Emergency Services Retirement System
327Employees Retirement System of Texas
332Texas Department of Housing and Community Affairs
347Texas Public Finance Authority
357Texas Department of Rural Affairs
362Texas Lottery Commission
370Texas Residential Construction Commission
401Adjutant General’s Department
403Texas Veterans Commission
405Texas Department of Public Safety
409Commission on Jail Standards
452Texas Department of Licensing and Regulation
454Texas Department of Insurance
455Railroad Commission of Texas
458Texas Alcoholic Beverage Commission
473Public Utility Commission of Texas
477Comm. on State Emergency Communications
479State Office of Risk Management
507Texas Board of Nursing
528State Anatomical Board
529Health and Human Services Commission
530Department of Family and Protective Services
535Texas Low–Level Radioactive Waste Disposal Compact Commission
537Department of State Health Services
538Department of Assistive and Rehabilitative Services
539Department of Aging and Disability Services
542Cancer Prevention and Research Institution of Texas
551Department of Agriculture
554Texas Animal Health Commission
580Water Development Board
582Texas Commission on Environmental Quality
592Soil and Water Conservation Board
601Texas Department of Transportation
608Texas Department of Motor Vehicles
644Texas Juvenile Justice Department
665Texas Juvenile Probation Commission
694Texas Youth Commission
696Texas Department of Criminal Justice
701Texas Education Agency
717Texas Southern University *
719Texas State Technical College System *
731Texas Woman’s University *
735Midwestern State University *
755Stephen F. Austin State University *
771Texas School for the Blind and Visually Impaired
772Texas School for the Deaf
781Texas Higher Education Coordinating Board
793Texas Tech System *
794University of North Texas System *
795Texas State University System *
797University of Houston System *
798Texas A&M University *
799The University of Texas System *
802Parks and Wildlife Department
808Texas Historical Commission
809State Preservation Board
813Texas Commission on the Arts
902Comptroller of Public Accounts
903Comptroller Funds Management
907State Energy Conservation Office — Comptroller
930Texas Treasury Safekeeping Trust Company
*These agencies must submit a hard copy of their published AFR.
Glenn Hegar
Texas Comptroller of Public Accounts
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