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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

Resources

Agency Fiscal Year-End USAS Adjustments and AFR Checklist
Step 9 – Supplementary Schedules

Schedule of Expenditures of Federal Awards

Agencies complete this schedule through the SEFA web application. For more information, see Pass-Through Activity and SEFA – Required Data. For assistance, email sefa.texas@cpa.texas.gov.

  1. Verify the amount reported as federal revenue and federal pass-through revenue in SEFA Note 2 reconciliation ties to the federal revenue and federal pass-through revenue line items on the operating statement.
  2. Do not report state grant pass-through amounts to or from non-state entities in SEFA. For a list of agencies, see the Texas Comptroller Manual of Accounts.
  3. Ensure federal pass-through revenues on the operating statement tie to the amount reported as pass-through from other agencies in SEFA. Review at the agency and fund level.
  4. Ensure federal pass-through expenditures on the operating statement tie to the amount reported as pass-through to other agencies in SEFA. Review at the agency and fund level.
  5. Ensure federal pass-through revenues/expenditures for the agency tie to SEFA by using FMQuery–SIRS’s USAS Research Tools (category), opening the General Ledger Reports drop-down menu and running the Interagency/Interfund Activity report.

Schedule of State Grant Pass-Throughs To/From Agencies

Agencies complete this schedule through the SPTR web application. For more information, see Pass-Through Activity.

  1. Do not report pass-through amounts to or from non-state entities in SPTR. For a list of agencies, see the Texas Comptroller Manual of Accounts.
  2. Ensure state grant pass-through revenues on the operating statement tie to the amount reported as pass-through from other agencies in SPTR. Review at the agency and fund level.
  3. Ensure state grant pass-through expenditures on the operating statement tie to the amount reported as pass-through to other agencies in SPTR. Review at the agency and fund level.
  4. Ensure state grant pass-through revenues/expenditures for the agency tie to SPTR by using FMQuery–SIRS’s USAS Research Tools (category), opening the General Ledger Reports drop-down menu and running the Interagency/Interfund Activity report.

Schedules 2A through 2F – Supplementary Bond Information

For information about Schedules 2A through 2F, see Note 6.