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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
Simplified Reporting Agencies

Simplified Reporting Agencies Package Submission Requirements

Each simplified reporting agency (SRA) is required to make entries into USAS to ensure USAS accurately reflects the agency’s financial position or submit the closing package by close of business on Sept. 20.

SRA agencies have two options available for AFR submission.

Option 1 – If an agency selects this option, the agency is responsible for:

The Financial Reporting Section prepares certain entries within specific web applications (as shown below) on behalf of each SRA selecting Option 1:

AFR Web Application Financial Reporting Section Agency Responsibility
Capital Asset Note Submission System (CANSS) Yes (includes BC) Certify by 9/28
Deposit and Investment Note Submission System (DINSS) No Make all USAS and web application entries and certify by 10/1
Other Notes and Disclosures (ONDSS) No Make all USAS and web application and certify by 10/1
General Revenue Reconciliation (GR Recon) Yes (generic entries) Make all budget entries and certify by 9/28
Lease Note Submission System (LNSS) Yes (includes BC) Make all web application entries and certify by 10/1
Long Term Liability Notes (LTLN) Yes (includes BC) Certify by 10/1
Restatement Note Submission System (RNSS) No Make all USAS and web application entries and certify by 10/01
Schedule of Expenditures of Federal Awards (SEFA) No Make all USAS and web application entries and certify by 9/28
State Pass-Through Reporting (SPTR) No Make all USAS and web application entries and certify by 9/28
CAFR Note Reporting & Certification ( CNRC ) No Make all USAS and web application entries and certify USAS by 10/01

Option 2 – If an agency selects Option 2, the agency is responsible for all components of the submission requirements. No exceptions or extensions will be granted when selecting Option 2.

Each SRA 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 SRA agency’s submission package:

  • Certify USAS and Interagency Activity through the CAFR Note Reporting & Certification ( CNRC ) web application.
  • 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.”

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

  • Pollution Remediation Obligation inventory (Excel)
  • Fluctuation analysis — copy or export from the 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.

The following items are not required as part of the agency’s 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 Federal Grant Pass-Through Schedule (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 Addresses and Number of Copies to Deliver.

List of Simplified Reporting Agencies

Agency No.Agency
101Senate
102House of Representatives
103Texas Legislative Council
104Legislative Budget Board
105Legislative Reference Library
107Comm on Uniform State Laws
116Sunset Advisory Commission
201Supreme Court of Texas
203Board of Law Examiners
211Court of Criminal Appeals
212Office of Court Administration
213State Office of Prosecuting Attorney
215Office of Capital and Forensic Writs
221First Court of Appeals District, Houston
222Second Court of Appeals District, Fort Worth
223Third Court of Appeals District, Austin
224Fourth Court of Appeals District, San Antonio
225Fifth Court of Appeals District, Dallas
226Sixth Court of Appeals District, Texarkana
227Seventh Court of Appeals District, Amarillo
228Eighth Court of Appeals District, El Paso
229Ninth Court of Appeals District, Beaumont
230Tenth Court of Appeals District, Waco
231Eleventh Court of Appeals District, Eastland
232Twelfth Court of Appeals District, Tyler
233Thirteenth Court of Appeals District, Corpus Christi
234Fourteenth Court of Appeals District, Houston
242State Commission on Judicial Conduct
243State Law Library
302Attorney General
306Texas State Library & Archives Commission
307Secretary of State
308State Auditor
312State Securities Board
313Department of Information Resources
329Texas Real Estate Commission
338State Pension Review Board
352Bond Review Board
356Texas Ethics Commission
359Office of Public Insurance Counsel
360State Office of Administrative Hearings
364Health Professions Council
403Texas Veterans Commission
407Commission on Law Enforcement Officer Standards and Education
409Commission on Jail Standards
411Texas Commission on Fire Protection
448Office of Injured Employee Council
450Department of Savings and Mortgage Lending
451Texas Department of Banking
452Texas Department of Licensing and Regulation
455Railroad Commission of Texas
456Board of Plumbing Examiners
457Texas State Board of Public Accountancy
458Texas Alcoholic Beverage Commission
459Texas Board of Architectural Examiners
460Texas Board of Professional Engineers
464Texas Board of Professional Land Surveying
466Office of Consumer Credit Commissioner
469Credit Union Department
473Public Utility Commission of Texas
475Office of Public Utility Counsel
476Texas Racing Commission
477Comm. on State Emergency Communications
479State Office of Risk Management
481Texas Board of Professional Geoscientists
503Texas Medical Board
504State Board of Dental Examiners
507Texas Board of Nursing
508Texas Board of Chiropractic Examiners
512State Board of Podiatry Examiners
513Texas Funeral Service Commission
514Texas Optometry Board
515Texas State Board of Pharmacy
520Board of Examiners of Psychologists
533Executive Council of Physical and Occupational Therapy Examiners
554Texas Animal Health Commission
578State Board of Veterinary Medical Examiners
592Soil and Water Conservation Board
772Texas School for the Deaf
813Texas Commission on the Arts
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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