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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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 on the evening of Sept. 5 as part of the agency’s system reports and Ad Hoc reports. Agencies should receive these reports on Sept. 6. These reports are located behind the Ad Hoc reports banner (cover page).

These reports are manually generated each weekday afternoon (Monday through Friday) — rather than system-generated during the nightly USAS cycle. Therefore, transactions entered into USAS after 2 p.m. may not appear on a report until the report that is manually generated the following day (received by the agency two days after the USAS entry). For example, a transaction entered at 2:30 p.m. on Monday may not appear on Tuesday’s report — but will appear on the report received on Wednesday.

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may save the report transmission or print their reports each weekday (Monday – Friday) since each day’s information is superseded on the following business day by the next updated electronic transmission.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. 20). Please contact your financial reporting analyst if you have questions. To have reports retransmitted, email the Comptroller’s Help Desk or call them at (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 in state treasury (GL 0045) in fund 0001. GL 0045 must be zero for each GAAP fund. Make adjustments as necessary to increase or decrease shared cash (GL 0047) or legislative cash (GL 0048) for the amount of the difference between GL 0045 and GL 0047 and/or GL 0048.
  • CR_101A — Compares balances for agency funds (FT09) in cash in state treasury (GL 0045), shared cash (GL 0047), legislative cash (GL 0048) and noncurrent restricted cash in state treasury (GL 0451) to the USAS Agency/Fund Summary Inquiry (58) screen for the report route agency. If differences remain, do not adjust if the difference nets to zero between two D23 funds that roll up to the same GAAP fund (refer to the CR_101AB to see this). Record shared cash entries to offset FT09 cash balances in D23 funds that roll up to appropriated fund 0001. The cash balances must be zero for each GAAP fund.
  • CR_101AB — This report is a modified version of CR_101A to include GAAP fund. Compares cash balances for agency funds (FT09) in GLs 0045, 0047, 0048 and 0451 to the USAS Agency/Fund Summary Inquiry (58) screen. The cash balances must be zero for each GAAP fund.
  • 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).
  • GR_201A — Ties to the GR Reconciliation line 55 “Computed Legislative Appropriation for Balance Sheet (Asset Bal 8/31)” in column B — Direct Strategy. Lists all legislative appropriation direct strategy budget type “A” activity by the appropriation number.
  • GR_201D22 — Same as GR_201A, except it reports by D22 appropriated fund rather than GAAP fund.
  • GR_201N — Ties to the GR Reconciliation line 55 “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.
  • GR_202 — Ties expenditures displayed on the report to the GR Reconciliation line 200600 “BRP Appropriation” in column H — BRP.
  • GR_202A — Ties to the GR Reconciliation line 55 “Computed Legislative Appropriation for Balance Sheet (Asset Bal 8/31)” in column H — BRP.
  • GR_203 — Used for informational purposes. Lists all appropriations transferred in/out within appropriated fund 0001.
  • GR_204 — 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.
  • GR_205 — Ties “Appropriations Revisions” displayed on this report to the GR Reconciliation line 300100 “Budget Revisions”.
  • GR_206 — Ties the “Appropriations Expended” column of the report to the GR Reconciliation lines 200100–200700 “Payroll Related Revenue” in columns C through H.
  • GR_223 — Displays appropriation adjustments (for institutions of higher education only).
  • IAC_GR202 — Same as GR_202 report, except it is only applicable to interagency contracts. Used by health-related agencies only (agencies 529, 530, 537, 538 and 539).
  • IAC_GR202A — Same as GR_202A report, except it is only applicable to interagency contracts. Used by health-related agencies only (agencies 529, 530, 537, 538 and 539).
  • IAC_GR206 — Same as GR_206 report, except it is only applicable to interagency contracts. Used by health-related agencies only (agencies 529, 530, 537, 538 and 539).
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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