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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities


Agency Fiscal Year-End USAS Adjustments and AFR Checklist
Step 12 – Verify DAFRs and Complete AFR

Verify financial statements DAFRs and submit AFR package.

Complete the AFR according to the reporting requirements and internal procedures for your agency by Nov. 20.

  1. Clear IT file of any transaction with an effective date prior to Sept. 1, 20CY.
  2. Ensure flux analysis is complete and ready to upload through the ONDSS web application. Use the FMQuery–SIRS USAS Financial Statements menu to verify fluctuation (and explain any variances including fund balances) by running the USAS Fluctuation Analysis on the following reports (do not need to provide fluctuation analysis for revenue/expense income summary or backout — not applicable [BONA]):
    1. Balance sheet fluctuation
    2. Changes in net position fluctuation by GAAP fund
    3. Operating statement fluctuation
    4. Operating statement fluctuation by GAAP fund-basis conversion
    5. Proprietary operating statement fluctuation
Glenn Hegar
Texas Comptroller of Public Accounts
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