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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

References

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 through the Other Notes and Disclosures Submission System (ONDSS) web application. Each note must be submitted as separate attachments in Microsoft Word format (latest version: docx). Schedules must be in Microsoft Excel format (latest version: xlsx).

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:

  • Submit via CAFR Note Reporting & Certification (CNRC) AFR web applications: signed USAS and Interagency Activity Certification Forms
  • Submit the following via ONDSS AFR web applications:
    • Only applicable notes 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.
    • Notes submitted through the applicable web application must tie to the submitted copy of the agency’s note 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.

  • Bond schedules 2A–2F
  • Pollution Remediation Obligation Inventory (Excel)
  • 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.

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

  • Each full reporting agency is required to complete the following web applications if there is related USAS activity:
    • 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)
    • Other Notes and Disclosures (ONDSS)
    • 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.

The following items are not required as part of the full reporting agency 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 *
016Texas Council on Alzheimer’s Disease and Related Disorders
020OneStar National Service Commission/OneStar Foundation *
202State Bar of Texas *
241District Courts – Comptroller’s Judiciary Section
300Governor — Fiscal
301Governor — Executive
303Texas Facilities Commission
304Comptroller of Public Accounts
305General Land Office
311Comptroller – Treasury Fiscal
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
401Adjutant General’s Department
405Texas Department of Public Safety
454Texas Department of Insurance
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
580Water Development Board
582Texas Commission on Environmental Quality
601Texas Department of Transportation
608Texas Department of Motor Vehicles
644Texas Juvenile Justice Department
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
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
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
Questions? Contact statewide.accounting@cpa.texas.gov
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