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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 Year-End USAS Adjustments and AFR Checklist
Step 8 – Notes to the Financial Statements

Notes to the Financial Statements – Complete and Submit by Nov. 20

  1. Format all applicable notes in Microsoft Word documents with each note in a separate document — include the note number, note name, agency number and agency name as a header on each note. Submit each note as separate attachments in an email to frs@cpa.texas.gov. If a note contains a table, include the table in the Word document, rather than as a separate Excel or other database application file.
  2. Submit all schedules in Microsoft Excel format (as applicable) sent via email to frs@cpa.texas.gov:
    • Bond schedules 2A–2F
    • Pension schedules 5A–5D (administering agencies only)
  3. Submit via AFR web applications (as applicable) in addition to a copy of the agency’s notes from its published AFR with each note as a separate attachment in an email to frs@cpa.texas.gov:
    • Agency Cash Flow Reporting (ACFR)
    • Bond Reporting System (BRS)
    • Capital Asset Note Submission System (CANSS)
    • Component Unit and Related Organizations (CURO)
    • Deposit and Investment Note Submission System (DINSS)
    • Derivatives Note Submission System (DRNSS)
    • General Revenue Reconciliation (GR)
    • Lease Note Submission System (LNSS)
    • Long-Term Liability Note (LTLN)
    • Restatement Note Submission System (RNSS)
    • Schedule of Expenditures of Federal Awards (SEFA)
    • State Grant Pass-Through Reporting (SPTR)
    • All agencies are required to submit a certification within each and every web application (even if there is no activity) by the applicable due dates
    • Notes submitted through the applicable web application must tie to the submitted copy of the agency’s notes from its published AFR.

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