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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Tools

USAS and Interagency Activity Certification Forms

Each agency is required to post and reconcile annual financial data between USAS and its accounting system by:

  • Simplified reporting agencies — Oct. 1
  • Full reporting agencies — Nov. 20

Reconcile financial data at the general ledger (GL) account level and/or GAAP source/object level within the USAS D23 fund.

Information from the agency’s accounting system and its AFR must be reconciled to USAS. Agencies must make adjustments for any outstanding reconciling items on:

  • USAS balance sheet/statement of net position

    –AND–

  • USAS operating statement/statement of changes in fiduciary net position

    –AND–

  • Interfund/interagency activity report

    Note: All agencies must enter USAS interfund/interagency transactions error free by close of business (COB) on Sept. 26. If Sept. 26 falls on a weekend, all transactions must be entered by COB on the prior Friday or they will not be processed until Monday.

For more information regarding the required levels, see Required Year-End Review and/or Reconciliation of Financial Data and Balances in USAS.

Each agency must complete, sign, date and submit one of the applicable forms (below) to the Comptroller of Public Accounts, Financial Reporting section of the Fiscal Management Division by either:

  • Scanning the document (with original signatures) and sending the scan as an attachment in an email sent to: frs@cpa.texas.gov

    –OR–

  • Mailing (or delivering) the original signed form AND a hard copy of the agency’s annual financial report to: 111 E. 17th Street, LBJ Building, Room 901, Attn. FRS, Austin, TX 78774-1440
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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