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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


List of Notes to Financial Statements for Full Reporting Agencies

Full reporting agencies must submit this online form and email all applicable notes to frs@cpa.texas.gov by Nov. 20.

Form instructions:

  1. Choose your agency from the drop-down list.
  2. Enter your email address.
  3. Click the button in the appropriate column for each note.
  4. Click submit.

The results are emailed to the Financial Reporting section and a copy is sent to the email address you provided in Step 2.

Note submission instructions:

  1. Format all applicable notes in a Microsoft Word document with each note on a separate page and include the note number, note name, agency number and agency name as a header on each note. Submit each note as an attachment 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, as an attachment in an 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 note from its published AFR sent as an 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 note 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.

    Please do not submit a document indicating the note as “not applicable” with your closing package.

    Do not send confidential information to the Financial Reporting section.



Note # Description Submitted Not Applicable
1 Summary of Significant Accounting Policies
2 Capital Assets
3 Deposits, Investments and Repurchase Agreements
4 Short-Term Debt
5 Long-Term Liabilities
6 Bonded Indebtedness
7 Derivative Instruments
8 Leases
9 Pension Plans
10 Deferred Compensation
11 Postemployment Health Care and Life Insurance Benefits
12 Interfund Activity and Transactions
13 Continuance Subject to Review
14 Adjustments to Fund Balance/Net Position
15 Contingencies and Commitments
16 Subsequent Events
17 Risk Management
18 Management’s Discussion and Analysis
19 The Financial Reporting Entity
20 Stewardship, Compliance and Accountability
21 Not Applicable to the AFR
22 Donor Restricted Endowments
23 Extraordinary and Special Items
24 Disaggregation of Receivable and Payable Balances
25 Termination Benefits
26 Segment Information
27 Service Concession Arrangements
28 Deferred Outflows of Resources and Deferred Inflows of Resources
29 Troubled Debt Restructuring
30 Non-Exchange Financial Guarantees
31 Tax Abatements
32 Fund Balance