Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Organization of AFRs for University Systems, Component Universities & Independent Universities
Cash in State Treasury and Schedule 3
Each university with cash in state treasury (CIST) is required to submit Schedule 3 – Reconciliation of Cash in State Treasury. Schedule 3 details the appropriated funds that comprise the university’s CIST balances. These funds include general revenue-dedicated funds 02xx, permanent health funds 08xx, as well as unappropriated receipts and 401K funds found in appropriated funds 0899, 0900, 0942, 0979 and 0980. Display the information as either unrestricted or restricted.
The detailed breakdown of all the cash and cash equivalents may be included on this schedule instead of displaying the detailed breakdown on the face of the statement of net position.
For universities that have controlling interest in an appropriated fund or a consolidated account in the state’s Treasury, the cash balance reported on the AFR must agree to the USAS balance. Appropriated funds 0200 to 0299 are examples of these funds. The correct amount to be reported can be found by inquiring on the USAS Cash Control Summary Inquiry (57) screen or by ordering a DAFR8660 as the controlling agency. Refer to the Comptroller Manual of Accounts to determine the controlling agency for a particular fund or refer to the
REPORT ROUTE AGENCY field on the Appropriated Fund (D22) profile in USAS.
The Comptroller’s office provides the CR_101 report for appropriated fund cash balances and the CR_101A report for GAAP agency fund (FT09) cash balances for all funds in the state’s Treasury. These reports detail fiscal year-end cash balances for the controlling agency per the USAS Cash Control Summary Inquiry (57) screen and Agency/Fund Summary Inquiry (58) screen, respectively, and compare the balances to:
- Cash in state treasury (GL 0045)
- Shared cash (GL 0047)
- Legislative cash (GL 0048)
- Noncurrent restricted cash in state treasury (GL 0451)
For more information, see AFR Ad Hoc Review Reports.
Note: The 57 screen does not designate an appropriation year. Report the amount in the
FUND CASH BAL field. Cash reserved for payroll reduces the available cash balance, but these funds are still in the state’s Treasury and must be included in the cash balance.
TEXAS S057 UNIFORM STATEWIDE ACCOUNTING SYSTEM 05/05/CY 01:05 PM LINK TO: CASH CONTROL SUMMARY INQUIRY PROD AGENCY: APPR FUND: 0008 FUND: AY: INQ TYPE: CB (MA, PA, YA, CB, PY, PP) INQ YEAR: CY INQ MONTH: 08 AVAIL CASH BAL: 41,156.98 FUND CASH BAL: 54,017.02 BT TITLE AMOUNT BT TITLE AMOUNT 12 CASH REVENUES 957,850.92 15 CASH EXPENDITURES 900,870.97 16 CASH RSRVD – PAYR 12,860.04 20 CASH TRANSFERS IN .00 21 CASH TRANSFERS OU 2,962.93