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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
GR Consolidated Agencies

GR Consolidated Agencies Submission Requirements

Each GR consolidated agency (GCA) is required to make entries into USAS to ensure USAS accurately reflects the agency’s financial position and perform all applicable AFR checklist steps.

The Financial Reporting section prepares certain specific entries within web applications, after which the agency certifies most web applications, as shown in the table below.

Each GCA is responsible for:

According to FPP A.019, Encumbrance Report and Lapsing of Appropriations (APS 018), entries cannot be backdated and must be posted in the subsequent fiscal year. Payable and receivable accruals backdated to 08/31/20CY must be posted in USAS by Sept. 30.

AFR submission requirements for all GCAs:

AFR Web Application Agency Responsibility Certification Completed by:
Capital Asset Note Submission System (CANSS) Agency notifies its SPA and financial reporting analysts when all capital assets entries are complete in the SPA system – Due Sept. 20 Financial Reporting section
ACFR Note Reporting & Certification (ANRC) Agency completes all three levels of certification upon notification from the Financial Reporting section:
  • Disclosure
  • USAS
  • Global
Agency – certify by Oct. 15
Deposit and Investment Note Submission System (DINSS) Agency – certify by Oct. 1
General Revenue Reconciliation (GR Recon)
  • Agency works with ACO to make budgetary entries (if necessary)
  • Financial Reporting section reconciles and works with ACO to make necessary entries in USAS
Financial Reporting section
Lease Note Submission System (LNSS)
  • Agency completes Capital Leases tab via GCA Closing Package – Due Sept. 15
  • Agency enters information related to operating leases into LNSS web application
  • Financial Reporting section completes basis conversion entries in USAS and notifies agency to upload Note 8 and certify
Agency – certify by Oct. 1
Long Term Liability Notes (LTLN) Agency submits Employee Compensable Leave report from accounting systems other than USDE and CAPPS to frs@cpa.texas.govDue Sept. 15 Financial Reporting section
Other Notes and Disclosures (ONDSS) Agency uploads applicable notes Agency – certify by Oct. 1
Restatement Note Submission System (RNSS)
  • Agency provides restatement detail in closing package
  • Financial Reporting section completes Note 14 restatement entries in USAS and notifies agency to certify
Agency – certify by Oct. 1
Schedule of Expenditures of Federal Awards (SEFA)
  • Agency makes all USAS and web application entries
  • Agency completes initial certification by Sept. 1
  • Agency completes pass-through certification by Sept. 28
GCAs only – certify by Oct. 1 (Final)
State Pass-Through Reporting (SPTR)
  • Agency makes all USAS and web application entries
  • Agency completes initial certification by Sept. 1
Agency – certify by Sept. 28 (Final)

For submission requirements to agencies other than the Comptroller’s office, see Addresses and Number of Copies to Deliver.

List of GR Consolidated Agencies

Agency No. Agency
101 Senate
102 House of Representatives
103 Texas Legislative Council
104 Legislative Budget Board
105 Legislative Reference Library
107 Comm on Uniform State Laws
116 Sunset Advisory Commission
201 Supreme Court of Texas
203 Board of Law Examiners
211 Court of Criminal Appeals
212 Office of Court Administration
213 State Office of Prosecuting Attorney
215 Office of Capital and Forensic Writs
221 First Court of Appeals District, Houston
222 Second Court of Appeals District, Fort Worth
223 Third Court of Appeals District, Austin
224 Fourth Court of Appeals District, San Antonio
225 Fifth Court of Appeals District, Dallas
226 Sixth Court of Appeals District, Texarkana
227 Seventh Court of Appeals District, Amarillo
228 Eighth Court of Appeals District, El Paso
229 Ninth Court of Appeals District, Beaumont
230 Tenth Court of Appeals District, Waco
231 Eleventh Court of Appeals District, Eastland
232 Twelfth Court of Appeals District, Tyler
233 Thirteenth Court of Appeals District, Corpus Christi
234 Fourteenth Court of Appeals District, Houston
242 State Commission on Judicial Conduct
243 State Law Library
302 Attorney General
306 Texas State Library & Archives Commission
307 Secretary of State
308 State Auditor
312 State Securities Board
313 Department of Information Resources
329 Texas Real Estate Commission
338 State Pension Review Board
352 Bond Review Board
356 Texas Ethics Commission
359 Office of Public Insurance Counsel
360 State Office of Administrative Hearings
364 Health Professions Council
403 Texas Veterans Commission
407 Commission on Law Enforcement Officer Standards and Education
409 Commission on Jail Standards
411 Texas Commission on Fire Protection
448 Office of Injured Employee Council
450 Department of Savings and Mortgage Lending
451 Texas Department of Banking
452 Texas Department of Licensing and Regulation
455 Railroad Commission of Texas
456 Board of Plumbing Examiners
457 Texas State Board of Public Accountancy
458 Texas Alcoholic Beverage Commission
459 Texas Board of Architectural Examiners
460 Texas Board of Professional Engineers
464 Texas Board of Professional Land Surveying
466 Office of Consumer Credit Commissioner
469 Credit Union Department
473 Public Utility Commission of Texas
475 Office of Public Utility Counsel
476 Texas Racing Commission
477 Comm. on State Emergency Communications
479 State Office of Risk Management
481 Texas Board of Professional Geoscientists
503 Texas Medical Board
504 State Board of Dental Examiners
507 Texas Board of Nursing
508 Texas Board of Chiropractic Examiners
510 Texas Behavioral Health Executive Council
513 Texas Funeral Service Commission
514 Texas Optometry Board
515 Texas State Board of Pharmacy
520 Board of Examiners of Psychologists
533 Executive Council of Physical and Occupational Therapy Examiners
554 Texas Animal Health Commission
578 State Board of Veterinary Medical Examiners
592 Soil and Water Conservation Board
772 Texas School for the Deaf
813 Texas Commission on the Arts