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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

Agencies are designated as either simplified reporting agencies or full reporting agencies.

Simplified reporting agencies produce AFRs reporting smaller dollar amounts and less complex fund structures. Simplified reporting agencies also do not report any federal funding.

Full reporting agencies produce AFRs reporting larger dollar amounts and more complex fund structures such as proprietary funds, which require the submission of a statement of cash flows. Full reporting agencies also report federal funding. Discretely presented component units are classified as full reporting agencies, but are not required to submit a statement of cash flows.

Do not send confidential information to the Financial Reporting section.

All simplified and full reporting agencies are required to:

  • Be reconciled and in agreement with USAS by comptroller general ledger account for the balance sheet and statement of net position (DAFR8580 and DAFR8585).
  • Be reconciled and in agreement with USAS by GAAP source/object for the operating statement (DAFR8590, DAFR8600 and DAFR8605).
  • Format all applicable notes in a Microsoft Word document (latest version: docx) with each note in a separate document — include the note number, note name, agency number and agency name as a header on each note.
    • Upload each note to the ONDSS web application. If a note contains a table, include the table in the Word document, rather than as a separate Excel or other database application file.

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

    • If a note does not apply, 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.
  • Submit all applicable schedules in Microsoft Excel format (latest version: xlsx) through the various AFR web applications:
    • Bond schedules 2A–2F (BRS)
    • Pension schedules 5A–5D (administering agencies only) (ONDSS)
  • Submit the CAFR Note Reporting & Certification ( CNRC ) — New for Fiscal 2018

    The CNRC web application replaces the process of submitting the USAS Certification via the PDF form. The CNRC web application also:

    • Provides verification that all other web applications containing USAS data have been certified
    • Serves as certification for other web applications that are not applicable — whereas, in the past, the agency certified to “No Data.” Once all certification levels pass approval, the final certification submission creates an electronic date and timestamp.
  • All agencies are required to also submit the AFR to agencies (other than the Comptroller’s office) as shown in Address and Number of Copies to Deliver.

The DAFR report request profiles shown in Ordering USAS Financial Reports provide the DAFR reports at the levels an agency is required to be reconciled. If an agency’s USAS data appears to be incorrect, the Financial Reporting section reserves the right to request supporting detail for the combined and combining balance sheet and/or operating statement.

The submission requirements for each type of agency are different. Refer to the list of Simplified Reporting Agencies and Full Reporting Agencies to determine how an agency is classified and follow the submission requirements for that type.

Simplified reporting agencies must adhere to the Simplified Reporting Agencies Package Submission Requirements to submit their AFR information.

Full reporting agencies must use the Full Reporting Agencies Submission Requirements to submit their AFR information. Full reporting agencies are encouraged to make early submissions; however, these agencies must still use the Full Reporting Agencies Submission Requirements.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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