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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


Submission Requirements
Simplified Reporting Agencies

Simplified Reporting Agencies Package Submission Requirements

The Comptroller’s office waives several submission requirements for each simplified reporting agency that submits its submission package by Oct. 1. Simplified reporting agencies opting not to submit early must follow submission requirements for full reporting agencies.

Any simplified reporting agency that plans to submit the agency’s AFR after the Oct. 1 deadline is required to provide written communication prior to the Oct. 1 deadline that is:

Simplified reporting agencies are required to make entries into USAS to ensure USAS accurately reflects the agency’s financial position.

Simplified reporting agencies submitting early are required to either enter the capital asset or long-term liability basis conversion entries in USAS or contact its financial reporting analyst to request the transactions be entered in USAS. If a simplified reporting agency intends to have the Financial Reporting section complete and enter its capital asset or long-term liability basis conversion entries into USAS, the agency must contact its financial reporting analyst by Sept. 9.

An agency that received federal funds must report as a full reporting agency.

Each simplified reporting agency is required to submit all notes and schedules as separate attachments in an email to frs@cpa.texas.gov. Each note must be submitted as separate attachments in Microsoft Word format. Schedules must be in Microsoft Excel format.

Do not send confidential information to the Financial Reporting section.

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

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

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
102House of Representatives
103Texas Legislative Council
104Legislative Budget Board
105Legislative Reference Library
107Comm on Uniform State Laws
116Sunset Advisory Commission
203Board of Law Examiners
211Court of Criminal Appeals
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
308State Auditor
312State Securities Board
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
407Commission on Law Enforcement Officer Standards and Education
411Texas Commission on Fire Protection
448Office of Injured Employee Council
450Department of Savings and Mortgage Lending
451Texas Department of Banking
456Board of Plumbing Examiners
457Texas State Board of Public Accountancy
459Texas Board of Architectural Examiners
460Texas Board of Professional Engineers
464Texas Board of Professional Land Surveying
466Office of Consumer Credit Commissioner
469Credit Union Department
475Office of Public Utility Counsel
476Texas Racing Commission
481Texas Board of Professional Geoscientists
503Texas Medical Board
504State Board of Dental Examiners
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
578State Board of Veterinary Medical Examiners