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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

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AFR Ad Hoc Review Reports

The AFR Ad Hoc Review Reports display exceptions that must be corrected during AFR preparation. Each report contains a footer explaining its purpose.

These AFR reports are electronically transmitted daily to each agency beginning in September as part of the report files created after each USAS cycle. These reports are located behind the ad hoc reports banner (cover page). Agencies can start accessing these reports on Sept. 2 using secure file transfer protocol (SFTP). For additional information, see Requirements for Transmitting Comptroller Information Over Public Networks and Downloading Mainframe Reports Using Secure File Transfer Protocol (SFTP) (FPP N.007) (login required).

Important Note: If necessary, agencies may save the report transmission or print their reports each weekday (Monday – Friday) since each day’s information is superseded on the following business day by the next updated electronic transmission. These daily transmissions of the AFR Ad Hoc Review Reports only occur during the financial reporting period (Sept. 1 through Nov. 30). Contact your financial reporting analyst if you have questions. To have reports retransmitted, email the Comptroller help desk or call (512) 463-HELP (4357).

The daily transmission of the AFR Ad Hoc Review Reports includes:

  • CR_101 — Compares balances in cash in state treasury (GL 0045), shared cash (GL 0047) and legislative cash (GL 0048) to the USAS Cash Control Summary Inquiry (57) screen for the report route agency. Ensure there is no cash balance reported by noncontrolling agencies. Net of GLs 0045, 0047 and 0048 must be zero for each APPD fund except by the controlling agency whose amount must match the 57 screen. Agencies must make necessary adjustments to increase or decrease GL 0047 or GL 0048 for the amount of the difference.
  • CR_111S — Compares the fund balances on the operating statement to the fund balances in the balance sheet. Difference must be zero for each GAAP fund. Reasons for differences include:
    • Use of a generic T-code to directly adjust a fund balance GL account unless it is offset to another fund balance GL account.
    • The appropriated fund (D22) is changed on an existing D23 fund profile.
    • Use of a generic T-code to enter a revenue or expense correction with no corresponding offset to the operating statement or balance sheet (one-sided entry).
    • Use of a generic T-code to enter a GL account correction with no corresponding offset to the operating statement or balance sheet (one-sided entry).
  • GR201A — Ties to the GR Reconciliation row 64 “Computed Legislative Appropriation for Balance Sheet (Asset Bal 8/31)” in column B — Direct Strategy. Reports activity for all legislative appropriations with a budget type of “A” by the appropriation number.
  • GR201D22 — Same as GR201A, except it reports by D22 appropriated fund rather than GAAP fund.
  • GR201N — Ties to the GR Reconciliation row 64 “Computed Legislative Appropriation for Balance Sheet (Asset Bal 8/31” in columns C through J. Reports activity for all legislative appropriations with a budget type of “N” by the appropriation number.
  • GR202 — Used for informational purposes. Lists Benefit Replacement Pay (BRP) appropriations (GL 9055) and expenditures (COBJ 7050 and GLs 5500, 5501, 5505) in appropriated fund 0001 for the current fiscal year.
  • GR202A — Used for informational purposes. Lists BRP activity by appropriated fund for the current and two prior appropriation years. Compares BRP expenditures (COBJ 7050) against APPN 23102, BT 03 (appropriation transfers out) transactions. If the activity does not net to zero at the appropriated fund level BRP may be overdrawn or underdrawn.
  • GR203 — Used for informational purposes. Lists all appropriations transferred in/out within appropriated fund 0001.
  • GR204 — Ties to the GR Reconciliation line 600900 “Total Net Change in Cash” in column M “Amount as Adjusted”. This report shows the current fiscal year net change in cash.
  • GR205 — Ties “Appropriations Revisions” displayed on this report to the GR Reconciliation line 300100 “Budget Revisions.”
  • GR206 — Compares yearly activity of appropriations received to appropriations expended for benefit appropriations (excluding BRP/salary/longevity).
    • “Appropriations Expended” column ties to the GR Reconciliation lines 200100–200501 (payroll related revenue) in columns C through G.
    • “Difference” column ties to the GR Reconciliation line 500300 in columns C through G.
    • “Appropriations Received” column ties to the GR201N report “Appropriation Transfers” column.
  • GR202IAC — This report is the same as GR202 except it includes an additional appropriation number (APPN 83102) for interagency contracts (IAC) related to health human services agencies (529, 530 and 537).
  • GR206IAC — This report is the same as GR206 except it includes additional appropriation numbers (APPN 80000 series) for IAC related to health human services agencies (529, 530 and 537).