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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities



The Uniform Statewide Accounting System (USAS) is the accounting system for the state of Texas and is the basis of information used in producing the CAFR. Financial statements from USAS are driven by several data elements and profiles such as the general ledger account (D31), the COBJ (D10) and the agency fund (D23). Agencies are required to have their financial data accurately reported in USAS by Nov. 20, 20CY.

The USAS navigation menu to the left provides instructional and background information on transaction entry including corrections to object codes, appropriation numbers and other data elements as necessary. Consider the different uses of the financial data when making adjustments.

If you have any questions regarding consistency between the uses of the financial data, contact your appropriation control officer or your financial reporting analyst.

The instructional and background information provided on this website does not replace the USAS user manuals available for the other USAS reporting objectives. The USAS user manuals and Fiscal Policies and Procedures (FPPs) provide detailed instructions on appropriation, Automated Budget Evaluation System for Texas (ABEST) and cash reporting. This website provides tips on the other uses of USAS information to assist each agency in adjusting its financial data in a manner that is acceptable for those structures.

Glenn Hegar
Texas Comptroller of Public Accounts
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