Per Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019), state agencies and institutions of higher education must submit the Annual Certification online form by Oct. 30. (The recommended due date for GR consolidated agencies was Sept. 30.)
An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle.
[posted 10/24/25]
The deadlines for the fiscal 2025 annual financial report (AFR) are:
USAS closed Oct. 1 for GR consolidated agencies. USAS will be closed to these agencies the evening of the following dates:
The Financial Reporting section strongly recommends that agencies make and release all USAS entries related to the AFR by 7 p.m. the day before USAS closes.
Agencies must use USAS Batch Edit Mode 2 for entries made on the day USAS closes. Any later USAS entries must be made by your financial reporting analyst.
All entries for the fiscal 2025 AFR must be backdated using an effective date of 08/32/2025.
Contact your financial reporting analyst with questions about AFR submission requirements and deadlines.
[posted 10/24/25]
Security coordinators are required to certify that their records are up to date through a semiannual security verification process that is concurrent for all Fiscal Management applications.
Email ssa.security@cpa.texas.gov with any questions.
[posted 10/23/25]
On Oct. 30, final copies of the 2025 Equal Employment Opportunity Report (FPP F.016) will be available for agencies and institutions of higher education via electronic file transfer.
Oct. 28 is the deadline for making data corrections. Corrections entered or submitted after this date will not be reflected in the final report. The Comptroller’s office will send the final report to the Civil Rights Division of the Texas Workforce Commission on Oct. 30.
[posted 10/17/25]
State agencies that permit eligible employees to level their benefit replacement pay must update their payroll/personnel systems for December payrolls paid in calendar year 2026.
See Benefit Replacement Pay (BRP) Leveling Election (FPP F.035) for more information.
[posted 10/17/25]
The latest top 10 findings in post-payment audits are now available. Findings include a description of the audit issue, proper procedure, and links to more information.
See the Audit topic page for purchase policies and procedures, post-payment audit reports and more.
[posted 10/17/25]
Nov. 10 is the deadline to nominate candidates for the 2026 Texas Fiscal Officers Academy (TFOA), a professional development program for state agency fiscal officers. Candidates must be nominated by their executive directors or chief fiscal officers.
The 2026 TFOA curriculum has three week-long sessions:
See the TFOA website for the nomination form and schedule details.
[posted 10/17/25]
On Nov. 3, at 7 a.m., the effective start date for USAS budget T-codes 001, 003, 006, 009, 012, 015, 018, 021, 036, 039, 040, 041, 042 and 043 will change to 09/01/2025.
Fiscal Management’s Financial Reporting section verifies general revenue (GR) information submitted by state agencies and must ensure agencies cannot backdate entries, which would change the agency’s GR amount.
Contact your financial reporting analyst or appropriation control officer with questions.
[posted 10/17/25]
State agencies and institutions of higher education are required to ensure payments of benefit costs are proportional to the agency's or institution’s method of finance, unless another legal provision prohibits proportionality.
Benefits Proportional by Method of Finance Reports and related adjustments are due Nov. 19.
Agencies and institutions funded with a single method of finance must submit a letter confirming this status by Nov. 19.
See Benefits Proportional by Method of Finance (APS 011) (FPP A.010) for more information, including forms and sample letters.
[posted 10/10/25]
Expenditure audit reports for the fourth quarter of fiscal 2025 are available. See the Audit page for forms, fiscal policies and procedures, and audit contact information.
You can also subscribe via GovDelivery for quarterly email notifications of audit reports posted.
[posted 10/10/25]
By Oct. 30 each year, state agencies and institutions of higher education must lapse appropriation balances above the level needed to satisfy outstanding binding encumbrances and/or payables. All agencies must also submit the online annual certification form by Oct. 30. (Sept. 30 is the recommended due date for GR consolidated agencies to lapse appropriation balances and submit annual certifications.)
An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years.
See Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019) for details.
[posted 10/10/25]
