“What’s New” for Financial Reporting

11/08/24	2024 State of Texas Annual Cash Report 2024 State of Texas Annual Cash Report The State of Texas Annual Cash Report for fiscal 2024 is now available. The report presents the state’s financial condition and details revenues and expenditures on a cash basis, as required by Texas Government Code, Section 403.013.
11/08/24	Local Funds Reporting Requirements Due Local Funds Reporting Requirements Due State agencies that receive, spend or administer funds or revenues held outside the state treasury (local funds) are required to submit financial data on those funds to the Comptroller’s office. Fiscal 2025 projected data must be submitted by Dec. 12, using the updated Excel reporting spreadsheet provided in Requirements for Local Operating Funds and Associated Local Funds (FPP S.009). See Additional Reporting Requirements per the GAA for more information.
10/25/24	Benefits Proportional by Method of Finance Reports Due Benefits Proportional by Method of Finance Reports Due 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.
10/18/24	Reminder – Budget T-Codes Effective Date Change Reminder – Budget T-Codes Effective Date Change On Nov. 2, 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 09/01/2024. 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 with questions.
10/04/24	AFR Deadlines AFR Deadlines The deadlines for the fiscal 2024 annual financial report (AFR) are: Nov. 1 – for full reporting agencies submitting their unaudited AFR. Nov. 20 – for institutions of higher education submitting their unaudited AFR. Dec. 15 – for full reporting agencies including institutions of higher education publishing their audited AFR. USAS closed Oct. 1 for GR consolidated agencies. USAS will be closed to these agencies the evening of the following dates: Nov. 1 – for unaudited agencies. Nov. 20 – for unaudited institutions of higher education. Dec. 1 – for audited full reporting agencies (including institutions of higher education). 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 2024 AFR must be backdated using an effective date of 08/32/2024. Contact your financial reporting analyst with questions about AFR submission requirements and deadlines.
10/04/24	Reminder – SPA/AFR Reconciliation Deadlines Reminder – SPA/AFR Reconciliation Deadlines State agencies (and institutions of higher education reporting to SPA) must annually reconcile SPA ending balances with their annual financial reports (AFRs). Deadlines for certification in the Capital Asset Note Submission System (CANSS) web application are: Oct. 20 – Full reporting agencies. Nov. 1 – Consolidated university systems (applies only to institutions of higher education reporting to SPA). See Instructions for the CANSS Web Application for more information. Contact your SPA analyst with questions about SPA or SPA/CANSS variances.
09/27/24	Budget T-Codes Effective Date Change Budget T-Codes Effective Date Change On Nov. 2, 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 09/01/2024. 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 with questions.
09/27/24	Reminder – Take Our Customer Service Survey Reminder – Take Our Customer Service Survey We care about what you think! Please take a moment to fill out Fiscal Management’s online customer service survey. We depend on your feedback to improve our operations and better meet your needs. The survey has three main questions that should take less than a minute to answer, plus an opportunity to provide additional feedback. You can access the survey until Friday, Oct. 4. Please share this email and survey link with any staff that may interact with Fiscal Management and our statewide systems. Thank you in advance for your time and thoughts. Email us at fiscal.documentation@cpa.texas.gov with any questions.
09/13/24	Updated Grant Entry Process Updated Grant Entry Process State agencies can now make entries to the Grant Catalog using the State Pass-Through Reporting (SPTR) web application, without assistance from the Comptroller’s Financial Reporting section. Certification in the SPTR web application is due Sept. 28. See State Grant Pass-Through Reconciliation – Timeline for more information.
09/06/24	Grant ID Requests Grant ID Requests State agencies must email new Grant ID requests for the fiscal 2024 State Pass-Through Reporting (SPTR) web application to frs@cpa.texas.gov by close of business Sept. 25 and must attach documentation confirming the relationship between the grantor and grantee with the official grant name. Certification in the SPTR web application is due Sept. 28. See State Grant Pass-Through Reconciliation – Timeline for more information.
09/06/24	RTIs for Fiscal 2025 Unemployment Compensation Reimbursements RTIs for Fiscal 2025 Unemployment Compensation Reimbursements The recurring transaction indexes (RTIs) for unemployment compensation reimbursements have been updated for fiscal 2025. See Reimbursements for Unemployment Compensation Payments (APS 003) (FPP A.035) for details.
08/30/24	SEFA Reporting SEFA Reporting Deadlines for the Schedule of Expenditure of Federal Awards (SEFA) pass-through entries: Sept. 26: Finalize USAS interagency pass-through entries by close of business. Sept. 28: Finalize and certify interagency pass-through entries in the SEFA web application. See the SEFA Timeline for more information; email sefa.texas@cpa.texas.gov for reporting inquiries. Email requests to set up a new Assistance Listing Number (ALN) and/or non-state entity (NSE) for SEFA reporting to sefa.texas@cpa.texas.gov. Include a copy of the agreement or notice of grant award that lists the federal awarding agency, ALN, AL title, and NSE legal name.
08/30/24	Reminder – Property Transfer Deadline Reminder – Property Transfer Deadline Enter property transfers in SPA by Sept. 20 so GR consolidated agencies can complete their fiscal year-end reconciliations See Transferring Property in the SPA Process User’s Guide for complete instructions.
08/30/24	Reminder – Certification of Physical Inventory Form Due Reminder – Certification of Physical Inventory Form Due State agencies must conduct an annual physical inventory of property by Aug. 31. Agencies must then submit the Certification of Physical Inventory Conducted by Agency form (73-283) to the Comptroller’s office by Sept. 20. See Certification of Physical Inventory in the SPA Process User’s Guide for details.
08/23/24	Reminder – SPA/AFR Reconciliation Deadlines Reminder – SPA/AFR Reconciliation Deadlines State agencies (and institutions of higher education reporting to SPA) must annually reconcile SPA ending balances with their annual financial reports (AFRs). Deadlines for certification in the Capital Asset Note Submission System (CANSS) web application are: Sept. 28 – GR consolidated agencies. Oct. 20 – Full reporting agencies. Nov. 1 – Consolidated university systems (applies only to institutions of higher education reporting to SPA). See Instructions for the CANSS Web Application for more information. Contact your SPA analyst with questions about SPA or SPA/CANSS variances.
08/16/24	RTI End Dates RTI End Dates For recurring transaction indexes (RTIs) used during the interagency reconciliation process for the AFR, users should either leave the EFF END DATE field blank, or enter a date of Sept. 27 or later in that field on the Recurring Transaction Profile (55) screen. Interagency transaction vouchers (ITVs) must process successfully during the interagency reconciliation process for the AFR. An RTI (receiving) agency that sets an effective end date on the 55 profile will prevent a transaction (paying) agency from processing any ITVs past that end date. Agencies should leave the effective end dates on RTIs blank unless there is an explicit need to include one. See RTI Tables for Interfund/Interagency Transactions and the ITV/RTI Process USAS FAQs for more information.
08/16/24	Capitalization Threshold Increase Capitalization Threshold Increase Effective Sept. 1, the capitalization thresholds in AFR categories 4 (furniture and equipment) and 5 (vehicles, boats and aircraft) increase to $10,000. This also affects SPA class codes related to those AFR categories. Controlled class code thresholds increase to $500 – $9,999.99. Reporting for fiscal 2024 and before will follow the $5,000 threshold for AFR category 4 and 5, along with the threshold of $500 – $4,999.99 for controlled class codes in SPA. See Introduction to Capital Assets in the SPA User’s Guide for more information; contact your SPA analyst with questions.
08/09/24	Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Aug. 30 is the third- and fourth-quarter general revenue (GR) reimbursement deadline for statewide allocated costs for agencies listed in Fiscal 2023 Agency Statewide Cost Allocation Plan by Method of Finance. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
08/02/24	AFR Ad Hoc Reports AFR Ad Hoc Reports Beginning Sept. 2, the following AFR-related reports will be available via secure file transfer protocol (SFTP): GR Reconciliation through Nov. 1. AFR exception reports through Nov. 20. Agencies may save or print their reports daily, Monday through Friday. Each day’s information is replaced on the following business day by the next transmission. Contact your financial reporting analyst for more information.
07/26/24	SPA/AFR Reconciliation Deadlines SPA/AFR Reconciliation Deadlines State agencies (and institutions of higher education reporting to SPA) must annually reconcile SPA ending balances with their annual financial reports (AFRs). Deadlines for certification in the Capital Asset Note Submission System (CANSS) web application are: Sept. 28 – GR consolidated agencies. Oct. 20 – Full reporting agencies. Nov. 1 – Consolidated university systems (applies only to institutions of higher education reporting to SPA). See Instructions for the CANSS Web Application for more information. Contact your SPA analyst for SPA questions or SPA/CANSS variances.
07/26/24	Property Transfer Deadline Property Transfer Deadline Enter property transfers in SPA by Sept. 20 so GR consolidated agencies can complete their fiscal year-end reconciliations. Universities that do not report to SPA must follow the AFR reporting requirements for: Note 2 Preparation. Sale, Disposal, or Interagency Transfer of Capital Assets by External Agencies. See Transferring Property in the SPA Process User’s Guide for complete instructions.
07/26/24	Accounting Policy Meeting Accounting Policy Meeting An accounting policy meeting regarding the SPA threshold increase, LeaseQuery, new USAS general ledger accounts and General Revenue Reconciliation updates will be held Aug. 15, 10 a.m. – noon. Attend the presentation in person or online (via webinar). See the Accounting Policy Meetings page for more information. Note: For the webinar, use Google Chrome as the internet browser to avoid Webex compatibility issues.
07/19/24	Certification of Physical Inventory Form Due Certification of Physical Inventory Form Due State agencies must conduct an annual physical inventory of property by Aug. 31. Agencies must then submit the Certification of Physical Inventory Conducted by Agency form (73-283) to the Comptroller's office by Sept. 20. See Certification of Physical Inventory in the SPA Process User’s Guide for details.
07/12/24	Super Security Delete Request Form Change Super Security Delete Request Form Change Effective July 15, a new version of the Super Security Delete Request form (73-310) is available. The new version includes: Ability to enter ranges for batch sequence numbers and document suffix numbers. Removal of the reason codes. Expansion to 11 rows for entering super security delete (SSD) transaction details. Addition of an alternative contact for the SSD request. Follow the instructions on Page 2 of the form to enter the appropriate values in each field. Note: To complete the form electronically, download it to your computer and open the form with Adobe Acrobat Reader. Do not complete the form using your internet browser. Previous versions of the SSD form will be rejected by USAS Maintenance after July 31. See USAS Internal Transaction File Maintenance and Super Security Delete Process (FPP Q.001) for more information. Email usas.maintenance@cpa.texas.gov or contact your agency’s appropriation control officer with questions.
07/12/24	Accounting Policy Meeting Accounting Policy Meeting An accounting policy meeting will be held July 18, 10 a.m. – noon. Attend the presentation in person or via online webinar. See the Accounting Policy Meetings page for more information. Note: For the webinar, use Google Chrome as the internet browser to avoid Webex compatibility issues.
07/12/24	Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs General revenue (GR) reimbursement deadlines for statewide allocated costs for agencies listed in Fiscal 2023 Agency Statewide Cost Allocation Plan by Method of Finance are: July 26 – First- and second-quarter payments due. Aug. 30 – Third- and fourth-quarter payments due. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions.
07/02/24	GASB Questionnaires Due GASB Questionnaires Due All general revenue (GR) consolidated and full reporting agencies must complete and submit every Governmental Accounting Standards Board (GASB) questionnaire by Aug. 15. The GASB Questionnaires page on the AFR website provides: Links to each GASB questionnaire. Descriptions and PDF previews of each GASB questionnaire. Links for more information specific to each GASB statement. Contact your agency’s financial reporting analyst with questions about any GASB questionnaire.
06/28/24	SPA Fiscal Year-End Close Process SPA Fiscal Year-End Close Process The last SPA processing cycle before the fiscal year-end close runs Aug. 30. SPA will be available Sept. 3 to accept both fiscal 2024 and fiscal 2025 transactions. See SPA Fiscal Year-End Close Process (FPP N.008) for more information.
06/21/24	AFR Web Applications AFR Web Applications All Annual Financial Report (AFR) web applications will open for data entry on July 1. This includes Schedule of Expenditures of Federal Awards (SEFA) and State Pass-Through Reporting (SPTR) for federal expenditure activity and state pass-through funds. Ensure proper security access exists as early in the process as possible. Contact your agency’s security coordinator to request access for each agency number you are reporting. All agencies are required to submit a certification within each web application by the applicable due date, even if there is no activity. SEFA is the only exception. Contact your financial reporting analyst with questions.
06/21/24	Current Forms Always Available on FMX Current Forms Always Available on FMX Check the Forms page on FMX to ensure you use the current version. Previously downloaded forms might be outdated. The top of every FMX page has a link to the Forms page. Topic pages such as Appropriations and Payment Services link to their specific forms on the Forms page. Note: Payment Services forms on FMX are secured and require login to prevent unauthorized users from accessing them and submitting them to state agencies. If it is necessary for your agency to maintain any of these forms on your website, ensure the forms require login and that you are using the most current version.
06/14/24	Reminder – Statewide Cost Allocation Forms Due Reminder – Statewide Cost Allocation Forms Due On June 28, the General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form are due for agencies listed in Fiscal 2023 Agency Statewide Cost Allocation Plan by Method of Finance. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
05/31/24	Accounting Policy Meeting Accounting Policy Meeting An accounting policy meeting regarding the GR reconciliation process and updates for the state pass-through, SEFA and financial reporting processes will be held June 13, 10 a.m. – noon. Attend the presentation in person or online (via webinar): Attend in person: Barbara Jordan Building, Room 2.034, 1601 Congress Ave., Austin, Texas 78701. Attend the webinar: See Accounting Policy Meetings to register. See the Accounting Policy Meetings page for more information, including: Agenda (available one week before the meeting). Meeting materials (available the day before the meeting). Q&As (available two or three weeks after the webinar). Note: For the webinar, use Google Chrome as the internet browser to avoid Webex compatibility issues.
05/24/24	USAS Profile Rollover to FY/AY25 USAS Profile Rollover to FY/AY25 The annual USAS profile rollover occurs June 22. The process automatically creates new profiles for fiscal year (FY) and appropriation year (AY) 2025, based on existing FY24 and AY24 profiles. See USAS Profile Rollover (FPP Q.007) for more information.
05/24/24	USAS Profile Review and Cleanup Reports USAS Profile Review and Cleanup Reports To prepare for the June 22, 2024, rollover to fiscal 2025, the Comptroller’s office will transmit USAS Profile Review and Cleanup Reports to agencies June 1 – 21. The reports: Help agencies review certain USAS profiles and make necessary changes before the June 22 rollover. Allow review of transaction entries, appropriation and USAS balances to prepare for fiscal year-end. Include USAS data through the previous business day. Contact your agency’s financial reporting analyst with report questions. Contact the Comptroller’s help desk at (512) 463-HELP (4357) if you need retransmission of the reports. See USAS Profile Review and Cleanup Procedures (FPP A.031) for more information.
05/24/24	Reminder – Statewide Cost Allocation Worksheet and Forms Due Reminder – Statewide Cost Allocation Worksheet and Forms Due Deadlines for agencies listed in Fiscal 2023 Statewide Cost Allocation Summary of Fixed Costs by Agency are: June 3 – Statewide Cost Allocation Worksheet due. June 14 – Fiscal 2023 Agency Statewide Cost Allocation Plan by Method of Finance data available. June 28 – General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form (only for listed agencies with federal funds) due. July 26 – First- and second-quarter payments due. Aug. 30 – Third- and fourth-quarter payments due. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
05/10/24	SWCAP Worksheet and Forms Due SWCAP Worksheet and Forms Due The fiscal 2023 Statewide Cost Allocation Plan (SWCAP) provided by the governor’s office is now available. Deadlines for agencies listed in Fiscal 2023 Statewide Cost Allocation Summary of Fixed Costs by Agency are: June 3 – Statewide Cost Allocation Worksheet due. June 14 – Fiscal 2023 Agency Statewide Cost Allocation Plan by Method of Finance data available. June 28 – General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form (only for listed agencies with federal funds) due. July 26 – First- and second-quarter payments due. Aug. 30 – Third- and fourth-quarter payments due. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
05/10/24	Appropriation Information Management Report Changes Appropriation Information Management Report Changes Four reports have been added to the Appropriation Information Management (AIM) (login required) and minor changes have been made to existing reports. The new reports are listed below: Report 5016 – 3968/7968 and 3986/7986 Analysis. Report 5017 – Supplemental Appropriation Analysis. Report 5018 – Administering Agency Prior Year Appropriation Available Cash Balances. Report 5018A – Expired Year Agency Appropriation Cash Available. See About AIM Reports (login required) for more information. Contact your agency’s appropriation control officer with any questions.
05/03/24	Fiscal 2023 SEFA and Single Audit Report Package Fiscal 2023 SEFA and Single Audit Report Package The following Financial Reporting reference topics have been updated with fiscal 2023 information: Summary of Federal Expenditures by State Agency — includes Notes to the Schedule of Expenditures of Federal Awards (SEFA). Single Audit Report Package for Texas — completed in conjunction with the State Auditor’s office. Contact your financial reporting analyst with questions.
05/03/24	Deadline to Request Unclaimed Funds Deadline to Request Unclaimed Funds Unclaimed property transferred to the state includes property that might belong to state agencies or institutions of higher education. Money not claimed by May 31 will be deposited into unappropriated general revenue. See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division.
05/03/24	Accounting Policy Meeting Accounting Policy Meeting An accounting policy meeting regarding shared funds, USAS profile rollover and GASB 99/GASB 100 will be held May 15, 10 a.m. – noon. Attend the presentation in person or online (via webinar): Attend in person at: Barbara Jordan Building, Room 2.034, 1601 Congress Ave., Austin, Texas 78701. Attend the webinar: see Accounting Policy Meetings to register. See the Accounting Policy Meetings page for more information, including: Agenda (available one week before the meeting). Meeting materials (available the day before the meeting). Q&As (available two or three weeks after the webinar). Note: For the webinar, use Google Chrome as the internet browser to avoid Webex compatibility issues.
03/28/24	State Grant Requirement State Grant Requirement State agencies and institutions of higher education that award a state grant over $25,000 from funds appropriated through the General Appropriations Act must publish the purpose of the grant on the agency’s public website. See Requirement to Publish Purpose of State Grants (FPP S.010) for more information.
03/28/24	Discontinued Contract Extracts Discontinued Contract Extracts Effective April 5, the following USAS extracts are no longer available: Contract Profile Extract (DAFXT030). Contract Financial Table Extract (DAFXTCFX). Agencies stopped using these extracts, so the Comptroller’s office has discontinued them. Contact your agency’s financial reporting analyst with questions.
03/28/24	Accounting Policy Meeting Accounting Policy Meeting An accounting policy meeting regarding House Bill 4510 (Nov. 1 reporting deadline) will be held April 17, 1:30 – 3:30 p.m. Attendees can attend the presentation in person or online (webinar): Attend in person: William B. Travis Building, Room 1-100, 1701 Congress Avenue, Austin, Texas. Attend the webinar: See Accounting Policy Meetings to register. See Accounting Policy Meetings for meeting updates, including: Agenda (available one week before the meeting). Meeting materials (available the day before the meeting). Q&As (available two or three weeks after the webinar). Note: For the webinar, use Google Chrome as the internet browser to avoid Webex compatibility issues.
03/01/24	Fiscal 2023 ACFR Fiscal 2023 ACFR The audited State of Texas Annual Comprehensive Financial Report (ACFR) for the fiscal year ending Aug. 31, 2023, is now available. This report presents the financial position and results of operations for Texas state government in accordance with generally accepted accounting principles as prescribed by the Governmental Accounting Standards Board.
03/01/24	Reporting Requirements for ARPA Reporting Requirements for ARPA For federal relief funds authorized by the American Rescue Plan Act (ARPA) (HR 1319) and awarded during the 88th Legislature, the Comptroller established Appropriation 21319 for all revenue and expenditure activity relating to these funds. Contact your appropriation control officer to request activation of Appropriation 21319. See Coronavirus Relief of 2020 Federal Funding Accounting Policy for the State of Texas (FPP A.048) for more information.
02/23/24	Encrypt Confidential Emails to Fiscal Management Encrypt Confidential Emails to Fiscal Management State agencies and institutions of higher education sometimes send documents with confidential information to Fiscal Management. An unencrypted email is not a secure transmission. Agencies must send confidential information in an encrypted email or as an encrypted email attachment as prescribed by your agency’s information security policy. See Confidential Information Must Be Encrypted Before Emailing to Fiscal Management (FPP D.004) for details.
02/09/24	Deadline to Request Unclaimed Funds Deadline to Request Unclaimed Funds Unclaimed property transferred to the state includes property that might belong to state agencies or institutions of higher education. Money not claimed by May 31 will be deposited into unappropriated general revenue. See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division.
01/19/24	Updated USAS T-Code Sorts and Reference Information Updated USAS T-Code Sorts and Reference Information For updated USAS documentation, see: USAS T-Code Reference Guide (FPP Q.014), with nine transaction code (T-code) sorts available in HTML and a list of commonly used T-codes. USAS Reference (FPP Q.012), with updated lists of comptroller general ledger accounts and comptroller objects.
01/12/24	Comptroller Manual of Accounts Updated Comptroller Manual of Accounts Updated Effective Jan. 1, substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009), reflecting legislation passed by the 88th Legislature, Regular Session, and resulting from the Nov. 7, 2023, election for Texas constitutional amendments. The Manual of Accounts provides current information on state agencies, appropriated funds, and accounts and object codes for recording accounting transactions.
12/14/23	Security Alert: Avoid Email Confirmation Security Alert: Avoid Email Confirmation Fiscal Management urges all agencies to review and further strengthen internal processes and procedures for requesting system or security changes. To avoid security threats, it is best to validate requests by a method other than email. In the past, hackers harvested credentials such as user IDs, passwords, email addresses, etc., then used the credentials to access systems and gather data or other sensitive information. Now, hackers target the credential with the most transparency — email addresses. They hijack an email account, change the password, then use the email address to request the agency to provide sensitive information or make detrimental changes to the user’s profile, such as changing direct deposit instructions. This is what makes these hacks so dangerous. Everything about the email appears legitimate, because it is. Since the email account is compromised, the traditional strategy of training users to identify illegitimate email will not work. Only a second level of validation will ensure the instructions received were from the intended user. See Fraud Prevention Recommendations for more tips, or contact your agency’s information security office for more information and/or to discuss and implement security improvements for your agency.
11/10/23	2023 State of Texas Annual Cash Report 2023 State of Texas Annual Cash Report The State of Texas Annual Cash Report for fiscal 2023 is now available. The report presents the state’s financial condition and details revenues and expenditures on a cash basis, as required by Texas Government Code, Section 403.013.
10/27/23	AFR Deadline AFR Deadline The deadline for the fiscal 2023 annual financial report (AFR) is Nov. 20. The Financial Reporting section strongly recommends that agencies make and release all USAS entries related to the AFR by 7 p.m. on Nov. 17. Agencies that need to make USAS entries on Nov. 20 must use USAS Batch Edit Mode 2 for all entries. No USAS entries for fiscal 2023 may be made after Nov. 20. All entries for the fiscal 2023 AFR must be backdated using an effective date of 08/32/2023. Contact your financial reporting analyst with questions about AFR submission requirements and deadlines.
10/20/23	Reminder – Budget T-Codes Effective Date Change Reminder – Budget T-Codes Effective Date Change Nov. 2, 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 09/01/2023. 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. The GR Reconciliation Certification is due Nov. 1. Contact your financial reporting analyst with questions.
10/06/23	Reminder – SPA/AFR Reconciliation Deadlines Reminder – SPA/AFR Reconciliation Deadlines State agencies (and institutions of higher education reporting to SPA) must annually reconcile SPA ending balances with their annual financial reports (AFRs). Due dates for certifying SPA fiscal balances and Note 2 using the Capital Asset Note Submission System (CANSS) web application are: Sept. 20 – GR consolidated agencies (SPA fiscal balances ONLY) Oct. 20 – Full reporting agencies Nov. 1 – Consolidated university systems (applies only to institutions of higher education reporting to SPA) See SPA Fiscal Year-End Reconciliation and Certification of Fiscal Balances in the SPA Process User’s Guide for more information.
09/29/23	Budget T-Codes Effective Date Change Budget T-Codes Effective Date Change Nov. 2, 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 be changed to 09/01/2023. 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. The GR Reconciliation Certification is due Nov. 1. Contact your financial reporting analyst with questions.
09/28/23	Reminder – Complete Our Customer Service Survey by Sept. 29 Reminder – Complete Our Customer Service Survey by Sept. 29 If you already completed our Fiscal Management customer service survey, thank you! If you haven't had a chance to take our online survey, it will be available until the close of business Friday, Sept. 29. We appreciate your feedback. If you have any questions about the survey, email us at fiscal.documentation@cpa.texas.gov.
09/15/23	Fiscal Management Customer Service Survey Fiscal Management Customer Service Survey How well are we meeting your customer service expectations? Please let us know by completing the online survey by Friday, Sept. 29. We appreciate your feedback. Email us at fiscal.documentation@cpa.texas.gov with any questions.
09/08/23	Additional Accounting Policy Statements Updated Additional Accounting Policy Statements Updated The following Accounting Policy Statements (APSs) have been updated: APS 003 – Reimbursements for Unemployment Compensation Payments APS 010 – Travel Advance Account and Petty Cash Account APS 018 – Encumbrance Report and Lapsing of Appropriations APS 026 – Capital Budget Rider Appropriations APS 027 – Accounting for Uncollectible Accounts Review each APS to ensure compliance with the most current policies and procedures.
09/08/23	Comptroller Manual of Accounts Updated Comptroller Manual of Accounts Updated Effective Sept. 1, substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009) reflecting legislation passed by the 88th Legislature. The Manual of Accounts provides current information on state agencies, appropriated funds, accounts and object codes to record accounting transactions.
09/08/23	Grant ID Requests Grant ID Requests State agencies must email new grant ID requests for the fiscal 2023 State Pass-Through Reporting (SPTR) web application to frs@cpa.texas.gov by close of business Sept. 25 and must attach documentation confirming the grant relationship between the grantor and grantee with the official grant name. Final certification for the SPTR web application is due Sept. 28. See State Grant Pass-Through Reconciliation – Timeline for more information.
09/01/23	SEFA Reporting Additions SEFA Reporting Additions Requests to set up a new Assistance Listing Number (ALN), formerly known as Catalog of Federal Domestic Assistance (CFDA), and non-state entity (NSE) entries in the Schedule of Expenditure of Federal Awards (SEFA) web application are due by close of business Oct. 23 to the Comptroller’s Statewide Fiscal Program section at sefa.texas@cpa.texas.gov. Include a copy of the agreement or award letter with the request. Pass-through activity deadline reminders: Sept. 26: Finalize USAS interagency pass-through entries by close of business. Sept. 28: Finalize and certify interagency pass-through entries in the SEFA web application. See the SEFA Timeline for more information or email sefa.texas@cpa.texas.gov for assistance with SEFA reporting inquiries.
09/01/23	Reminder – Certification of Physical Inventory Form Due Reminder – Certification of Physical Inventory Form Due State agencies must conduct an annual physical inventory of property by Aug. 31. Agencies must then submit the Certification of Physical Inventory Conducted by Agency form (73-283) to the Comptroller's office by Sept. 20. See Certification of Physical Inventory in the SPA Process User’s Guide for details.
09/01/23	Reminder – Property Transfers Deadline Reminder – Property Transfers Deadline Enter property transfers in SPA by Sept. 20 so GR consolidated agencies can complete their fiscal year-end reconciliations. See Transferring Property in the SPA Process User’s Guide for complete instructions.
08/25/23	Reminder – Certification of Physical Inventory Form Due Reminder – Certification of Physical Inventory Form Due State agencies must conduct an annual physical inventory of property by Aug. 31. Agencies must then submit the Certification of Physical Inventory Conducted by Agency (73-283) form to the Comptroller’s office by Sept. 20. See Certification of Physical Inventory in the SPA Process User’s Guide for details.
08/25/23	Reminder – SPA/AFR Reconciliation Deadlines Reminder – SPA/AFR Reconciliation Deadlines State agencies (and institutions of higher education reporting to SPA) must annually reconcile SPA ending balances with their annual financial reports (AFRs). Due dates for certifying SPA fiscal balances and Note 2 using the Capital Asset Note Submission System (CANSS) web application are: Sept. 20 – GR consolidated agencies (SPA fiscal balances ONLY) Oct. 20 – Full reporting agencies Nov. 1 – Consolidated university systems (applies only to institutions of higher education reporting to SPA) See SPA Fiscal Year-End Reconciliation and Certification of Fiscal Balances in the SPA Process User’s Guide for more information.
08/18/23	Accounting Policy Statements Updated Accounting Policy Statements Updated The following Accounting Policy Statements (APSs) have been updated: APS 001 – Sources of Revenue Required to Pay Benefit Cost APS 005 – Reimbursing Retirement Contributions and Insurance Premiums APS 007 – Revenue Deposits Intended to Increase Appropriation Authority APS 008 – Deposit of Sales Taxes Collected by State Agencies APS 013 – Refunding Deposits APS 014 – Interagency Payments and Receipts for Goods and Services APS 019 – Salary Benefit Appropriation Allocations APS 021 – Correcting Bookkeeping and Cost Allocation Entries APS 025 – Cost Allocation From Temporary Administrative and Support Appropriations APS 028 – Reporting of State Debts and Hold Offset Procedures APS 029 – Electronic Processing of Revenues and Expenditures Review each APS to ensure compliance with the most current policies and procedures.
08/11/23	88th Legislature GAA Updates 88th Legislature GAA Updates The 88th Legislature updated Article IX of the General Appropriations Act (GAA); changes take effect Sept. 1. See Changes to Article IX of the GAA and Other Bills of Interest to State Agencies (FPP F.008) for a summary of GAA changes and other legislation that affects state agencies.
08/11/23	RTI End Dates RTI End Dates Reminder: When coding on the USAS Recurring Transaction Profile (55), do not set an effective end date until after Sept. 26 on certain recurring transaction indexes (RTIs) used during the interagency reconciliation process for the annual financial report (AFR). Interagency transaction vouchers (ITVs) must process successfully during the interagency reconciliation process for the AFR. An RTI (receiving) agency that sets an effective end date on the 55 profile will prevent a transaction (paying) agency from processing any ITV transactions past that effective end date. Agencies should leave the effective end dates on RTIs blank unless there is an explicit need to include one. See RTI Tables for Interfund/Interagency Transactions and the ITV/RTI Process USAS FAQs for more information.
08/11/23	Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Aug. 30 is the third- and fourth-quarter general revenue (GR) reimbursement deadline for statewide allocated costs for agencies listed in Fiscal 2022 Statewide Cost Allocation Summary of Fixed Costs by Agency. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
08/04/23	AFR Ad Hoc Reports AFR Ad Hoc Reports Beginning Sept. 4, the following AFR-related reports will be available via secure file transfer protocol (SFTP): GR Reconciliation through Nov. 1 AFR exception reports through Nov. 18 Agencies may save or print their reports daily, Monday through Friday. Each day’s information is replaced on the following business day by the next transmission. Contact your financial reporting analyst for more information.
08/04/23	Reminder – GASB Questionnaires Due Reminder – GASB Questionnaires Due All general revenue (GR) consolidated and full reporting agencies must complete and submit every GASB questionnaire by Aug. 15. The AFR website’s GASB Questionnaires page provides: Links to each GASB questionnaire Descriptions and PDF previews of each GASB questionnaire Links for more information on the AFR website specific to each GASB statement Contact your agency’s financial reporting analyst with questions about any GASB questionnaire.
07/28/23	Proceeds From the Sale of Surplus Property Proceeds From the Sale of Surplus Property All proceeds from the sale of surplus property, equipment and commodities must be deposited to general revenue (GR) in appropriation 99908. An agency may reappropriate 25 percent of the receipts from the sale of surplus property for expenditure during the fiscal year the receipts are received. See Proceeds from the Sale of Surplus Property (FPP A.032) for more information.
07/28/23	SPA/AFR Reconciliation Deadlines SPA/AFR Reconciliation Deadlines State agencies (and institutions of higher education reporting to SPA) must annually reconcile SPA ending balances with their annual financial reports (AFRs). Due dates for certifying SPA fiscal balances and Note 2 using the Capital Asset Note Submission System (CANSS) web application are: Sept. 20 – GR consolidated agencies (SPA fiscal balances ONLY) Oct. 20 – Full reporting agencies Nov. 1 – Consolidated university systems (applies only to institutions of higher education reporting to SPA) See SPA Fiscal Year-End Reconciliation and Certification of Fiscal Balances in the SPA Process User’s Guide (FPP N.005) for more information.
07/28/23	Property Transfer Deadline Property Transfer Deadline Enter property transfers in SPA by Sept. 20 so GR consolidated agencies can complete their fiscal year-end reconciliations. Universities that do not report to SPA must follow the reporting requirements in Capital Asset Note Preparation to report external transfers. Transfers between two external agencies cannot be entered into SPA. See Transferring Property in the SPA Process User’s Guide for complete instructions.
07/28/23	Accounting Policy Webinar Accounting Policy Webinar An accounting policy webinar will be held Aug. 17, 2–4 p.m. See the Accounting Policy Meetings page for the webinar registration. Future updates for the Aug. 17 meeting will include: Meeting materials (available the day before the meeting) Q&As (available two or three weeks after the webinar) Note: For the webinar, use Google Chrome as the internet browser to avoid Webex compatibility issues.
07/21/23	Certification of Physical Inventory Form Due Certification of Physical Inventory Form Due State agencies must conduct an annual physical inventory of property by Aug. 31. Agencies must then submit the Certification of Physical Inventory Conducted by Agency form (73-283) to the Comptroller’s office by Sept. 20. See Certification of Physical Inventory in the SPA Process User’s Guide for details.
07/14/23	Updates to Comptroller Manual of Accounts Updates to Comptroller Manual of Accounts Substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009) reflecting legislation passed by the 88th Legislature, Regular Session effective before Sept. 1. The Manual of Accounts provides current information on state agencies, appropriated funds, and accounts and object codes to use when properly recording accounting transactions.
07/14/23	Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs General revenue (GR) reimbursement deadlines for statewide allocated costs for agencies listed in Fiscal 2022 Statewide Cost Allocation Summary of Fixed Costs by Agency are: July 28 – First- and second-quarter payments due. Aug. 30 – Third- and fourth-quarter payments due. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
07/14/23	Reminder – USAS/TINS Modernization Initiative Survey Reminder – USAS/TINS Modernization Initiative Survey As part of our statewide Enterprise Resource Planning (ERP) project, the Comptroller’s office is beginning the process of replacing USAS and TINS with a modernized software solution. Input from users of USAS and TINS is critical for the success of this project. To help us identify the best solution, please complete this online survey by July 21. Email Shelly Arnold or Laurel Mulkey with questions about the survey.
07/07/23	GASB Questionnaires Due GASB Questionnaires Due All general revenue (GR) consolidated and full reporting agencies must complete and submit every GASB questionnaire by Aug. 15. The AFR website’s GASB Questionnaires page provides: Links to each GASB questionnaire Descriptions and PDF previews of each GASB questionnaire Links for more information specific to each GASB statement Contact your agency’s financial reporting analyst with questions about any GASB questionnaire.
07/07/23	AFR Work Sessions AFR Work Sessions Financial reporting analysts can help agencies reconcile the 2023 annual financial report (AFR) to USAS. Agencies must try to complete the fiscal year-end USAS entries, but can contact their financial reporting analyst if problems arise. The analyst may request copies of the USAS entries. If the issue cannot be resolved by phone or email, the agency may request a work session.
07/07/23	Accounting Policy Webinar Accounting Policy Webinar An accounting policy webinar will be held July 20, 2 – 4 p.m. See the Accounting Policy Meetings page for the webinar registration. Future updates for the July 20 meeting will include: Meeting materials (available the day before the meeting) Q&As (available two or three weeks after the webinar) Note: For the webinar, use Google Chrome as the internet browser to avoid Webex compatibility issues.
07/06/23	Federal Funding Accountability and Transparency Act Federal Funding Accountability and Transparency Act The Federal Funding Accountability and Transparency Act (FFATA), Pub. L. 109-282, as amended by Section 6202 of Pub. L. 110-252, requires recipients of grants or cooperative agreements to report first-tier subawards to non-state entities (NSEs) of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). As of fiscal 2023, FFATA requires each state agency (including institutions of higher education) to report grants to NSEs in FSRS on a monthly basis. A pass-through recipient agency that makes a subaward to an NSE must provide the required information to the original recipient agency for recording in FSRS. The deadline for each month is 30 days from the end of previous month. To comply with the FFATA requirements and the uniform guidance in Code of Federal Regulations (CFR) Title 2, Part 200), each state agency and institution must retroactively report all of its prior fiscal 2023 months’ NSE activity (Sept. 1, 2022 — June 30, 2023) in FSRS by Aug. 31. Activity for July and August 2023 should be reporting on the typical monthly schedule (i.e., 30 days from the end of the previous month). Note: Failure to meet these reporting requirements may result in an audit finding in the preparation of the State of Texas Annual Comprehensive Financial Report (ACFR). Such findings are reported in the State of Texas Federal Portion of the Statewide Single Audit Report. The AFR Reporting Requirements’ SEFA tab was updated to include details regarding this level of FFATA reporting. Software data entry instructions and uploadable Excel templates can be found on the FSRS website. If you have questions regarding the FFATA, email SEFA.Texas@cpa.texas.gov.
06/30/23	SPA Fiscal Year-End Close Process SPA Fiscal Year-End Close Process The last SPA processing cycle before the fiscal year-end close runs Aug. 31. SPA will be available Sept. 5 to accept both fiscal 2022 and fiscal 2023 transactions. See SPA Fiscal Year-End Close Process (FPP N.008) for more information.
06/16/23	Reminder – Statewide Cost Allocation Forms Due Reminder – Statewide Cost Allocation Forms Due On June 30, the General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form are due for agencies listed in Fiscal 2022 Statewide Cost Allocation Summary of Fixed Costs by Agency. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
05/26/23	USAS Profile Rollover to FY/AY24 USAS Profile Rollover to FY/AY24 The annual USAS profile rollover occurs June 17. The process automatically creates new profiles for fiscal year (FY) and appropriation year (AY) 2024, based on existing FY23 and AY23 profiles. See USAS Profile Rollover (FPP Q.007) for more information.
05/26/23	USAS Profile Review and Cleanup Reports USAS Profile Review and Cleanup Reports To prepare for the June 17, 2023, rollover to fiscal 2024, the Comptroller’s office will transmit USAS Profile Review and Cleanup Reports to agencies June 1–15. The reports: Help agencies review certain USAS profiles and make necessary changes before the June 17 rollover. Allow review of transaction entries, appropriation and USAS balances to prepare for fiscal year-end. Include USAS data through the previous business day. Contact your agency’s financial reporting analyst with report questions. Contact the Comptroller’s help desk at (512) 463-HELP (4357) if you need retransmission of the reports. See USAS Profile Review and Cleanup Procedures (FPP A.031) for more information.
05/26/23	Review USAS IT File Daily Review USAS IT File Daily State agencies and institutions of higher education must review their USAS IT file daily and complete the maintenance necessary to keep the file current and ensure timely processing. Older transactions may not process due to closed fiscal periods. When posted transactions require deletion, agencies must submit a Super Security Delete Request (73-310). Submit requests by 4 p.m. to ensure same-day processing. See USAS Internal Transaction File Maintenance and Super Security Delete Process (FPP Q.001) for more information.
05/19/23	Current Forms Always Available on FMX Current Forms Always Available on FMX Check the Forms page on FMX to ensure you use the current version. Previously downloaded forms might be outdated. The top of every FMX page has a link to the Forms page. Topic pages (such as Appropriations and Payment Services link to their specific forms on the Forms page. Note: Payment Services forms on FMX are secured and require login to prevent unauthorized users from accessing them and submitting them to state agencies. If it is necessary to maintain any of these forms on your agency’s website, ensure the forms require login and are the most current version.
05/19/23	Reminder – SWCAP Worksheet and Forms Due Reminder – SWCAP Worksheet and Forms Due Deadlines for agencies listed in Fiscal 2022 Statewide Cost Allocation Summary of Fixed Costs by Agency (SWCAP) are: June 2 – Statewide Cost Allocation Worksheet due. June 15 – Fiscal 2023 Agency Statewide Cost Allocation Plan by Method of Finance data available. June 30 – General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form (only for listed agencies with federal funds) due. July 28 – First- and second-quarter payments due. Aug. 30 – Third- and fourth-quarter payments due. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
05/12/23	Fiscal 2022 SEFA and Single Audit Report Package Fiscal 2022 SEFA and Single Audit Report Package The following FMX Financial Reporting reference topics have been updated with fiscal 2022 information: Federal schedules — includes Notes to the Schedule of Expenditures of Federal Awards (SEFA). Single audit report package — completed in conjunction with the State Auditor’s office. Contact your financial reporting analyst with questions.
05/05/23	SWCAP Worksheet and Forms Due SWCAP Worksheet and Forms Due The Fiscal 2022 Statewide Cost Allocation Plan, Summary of Fixed Costs PDF (SWCAP) provided by the governor’s office is now available. Deadlines for agencies listed in Fiscal 2022 Statewide Cost Allocation Summary of Fixed Costs by Agency are: June 2 – Statewide Cost Allocation Worksheet due. June 15 – Fiscal 2023 Agency Statewide Cost Allocation Plan by Method of Finance data available. June 30 – General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form (only for listed agencies with federal funds) due. July 28 – First- and second-quarter payments due. Aug. 30 – Third- and fourth-quarter payments due. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
05/04/23	Reminder – Deadline to Request Unclaimed Funds Reminder – Deadline to Request Unclaimed Funds Unclaimed property transferred to the state includes property that might belong to state agencies or institutions of higher education. Money not claimed by May 31 will be deposited into unappropriated general revenue. See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division.
03/03/23	Fiscal 2022 ACFR Fiscal 2022 ACFR The audited State of Texas Annual Comprehensive Financial Report (ACFR) for the fiscal year ending Aug. 31, 2022, is now available. This report presents the financial position and results of operations for Texas state government in accordance with generally accepted accounting principles as prescribed by the Governmental Accounting Standards Board.
03/03/23	Statewide Cost Allocation Billing Delayed Statewide Cost Allocation Billing Delayed The Comptroller’s office bills agencies for their portion of statewide costs using the statewide allocated costs and billing procedures prescribed by the governor’s office. Agencies indicate the basis for allocating statewide costs and use that basis to distribute their statewide costs among sources of funding on the statewide cost allocation worksheet. The Fiscal 2022 Statewide Cost Allocation Summary of Fixed Costs by Agency provided by the governor's office is delayed beyond the usual first-quarter deadline. When that data is available, the Comptroller’s office will issue separate guidance, including new deadlines. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for complete information including contacts, instructions, forms and worksheet.
02/24/23	Encrypt Confidential Emails to Fiscal Management Encrypt Confidential Emails to Fiscal Management State agencies and institutions of higher education sometimes send documents with confidential information to Fiscal Management. An unencrypted email is not a secure transmission. Agencies must send confidential information in an encrypted email or as an encrypted email attachment as prescribed by your agency’s information security policy. See Confidential Information Must Be Encrypted Before Emailing to Fiscal Management (FPP D.004) for details.
02/03/23	Updated USAS T-Code Sorts and Reference Information Updated USAS T-Code Sorts and Reference Information For updated USAS documentation, see: USAS T-Code Reference Guide (FPP Q.014), with nine transaction code (T-code) sorts available in HTML and a list of commonly used T-codes. USAS Reference (FPP Q.012), with updated lists of comptroller general ledger accounts and comptroller objects.
02/03/23	Reminder – Deadline to Request Unclaimed Funds Reminder – Deadline to Request Unclaimed Funds Unclaimed property transferred to the state includes property that might belong to state agencies or institutions of higher education. Money not claimed by May 31 will be deposited into unappropriated general revenue. See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division.
01/20/23	Deadline to Request Unclaimed Funds Deadline to Request Unclaimed Funds Unclaimed property transferred to the state includes property that might belong to state agencies or institutions of higher education. Money not claimed by May 31 will be deposited into unappropriated general revenue. See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division.
12/30/22	Current Forms Always Available on FMX Current Forms Always Available on FMX Check the Forms page on FMX before submitting a form to ensure you submit the current version. Previously downloaded forms or stored links might be outdated. The top of every FMX page has a link to the Forms page. Topic pages (such as Appropriations or Payment Services) link to their specific forms on the Forms page.
12/02/22	Reminder – Local Funds Reporting Requirements Due Reminder – Local Funds Reporting Requirements Due State agencies that receive, spend or administer funds or revenues held outside the state’s treasury (local funds) are required to submit financial data on those funds to the Comptroller’s office. Fiscal 2023 projected data must be submitted by Dec. 9 using the updated Excel reporting spreadsheet provided in Requirements for Local Operating Funds and Associated Local Funds (FPP S.009). See Additional reporting requirements per the GAA in the Agency Requirements section of FPP S.009.
11/18/22	Reminder – Local Funds Reporting Requirements Due Reminder – Local Funds Reporting Requirements Due State agencies that receive, spend or administer funds or revenues held outside the state’s treasury (local funds) are required to submit financial data on those funds to the Comptroller’s office. Fiscal 2023 projected data must be submitted by Dec. 9 using the updated Excel reporting spreadsheet provided in Requirements for Local Operating Funds and Associated Local Funds (FPP S.009). See Additional reporting requirements per the GAA in the Agency Requirements section of FPP S.009.
11/10/22	2022 State of Texas Annual Cash Report 2022 State of Texas Annual Cash Report The State of Texas Annual Cash Report for fiscal 2022 is now available. The report presents the state’s financial condition and details revenues and expenditures on a cash basis, as required by Texas Government Code, Section 403.013.
11/10/22	Local Funds Reporting Requirements Due Local Funds Reporting Requirements Due State agencies that receive, spend or administer revenue held outside the state’s treasury (local funds) are required to submit financial data on those funds to the Comptroller’s office. Fiscal 2023 projected data must be submitted by Dec. 9 using the updated Excel reporting spreadsheet provided in Requirements for Local Operating Funds and Associated Local Funds (FPP S.009). See Additional reporting requirements per the GAA in the Agency Requirements section of FPP S.009.
10/28/22	AFR Deadline AFR Deadline The deadline for the fiscal 2022 annual financial report (AFR) is Sunday, Nov. 20. The Financial Reporting section strongly recommends that agencies make and release all USAS entries related to the AFR by 7 p.m. Friday, Nov. 18. Agencies that need to make USAS entries on Nov. 20 must use USAS Batch Edit Mode 2 for all entries. No USAS entries for fiscal 2022 may be made after Nov. 20. All entries for the fiscal 2022 AFR must be backdated using an effective date of 08/32/2022. Contact your financial reporting analyst for questions about AFR submission requirements and deadlines.
10/28/22	Benefits Proportional by Method of Finance Reports Due Benefits Proportional by Method of Finance Reports Due 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.
10/21/22	Reminder – Budget T-Codes Effective Date Change Reminder – Budget T-Codes Effective Date Change At 7 a.m. on Nov. 2, the effective start date changes to 09/01/2022 for USAS budget T-codes 001, 003, 006, 009, 012, 015, 018, 021, 036, 039, 040, 041, 042 and 043. Fiscal Management’s Financial Reporting section verifies general revenue (GR) information submitted by state agencies and ensures agencies cannot backdate entries, which would change the agency’s GR amount. The GR Reconciliation Certification is due Nov. 1. Contact your financial reporting analyst with questions.
10/21/22	LeaseQuery Access Available LeaseQuery Access Available The LeaseQuery website is now available. Contact your agency’s security coordinator to request LeaseQuery access for each agency number you are reporting. Unlike the Comptroller’s annual financial report (AFR) web applications, login credentials will come from LeaseQuery when access is granted.
10/07/22	Reminder – SPA/AFR Reconciliation Deadlines Reminder – SPA/AFR Reconciliation Deadlines State agencies (and institutions of higher education reporting to SPA) must annually reconcile SPA ending balances with their annual financial reports (AFRs). Due dates for certifying SPA fiscal balances and Note 2 using the Capital Asset Note Submission System (CANSS) web application are: Sept. 20 — GR consolidated agencies (SPA fiscal balances ONLY). Oct. 20 — Full reporting agencies. Nov. 1 — Consolidated university systems (applies only to institutions of higher education reporting to SPA). See SPA Fiscal Year-End Reconciliation and Certification of Fiscal Balances in the SPA Process User’s Guide (FPP N.005) for more information.
09/30/22	Budget T-Codes Effective Date Change Budget T-Codes Effective Date Change At 7 a.m. on Nov. 2, the effective start date changes to 09/01/2022 for USAS budget T-codes 001, 003, 006, 009, 012, 015, 018, 021, 036, 039, 040, 041, 042 and 043. Fiscal Management’s Financial Reporting section verifies general revenue (GR) information submitted by state agencies and ensures agencies cannot backdate entries, which would change the agency’s GR amount. The GR Reconciliation Certification is due Nov. 1. Contact your financial reporting analyst with questions.
09/23/22	Reminder – Fiscal Management Customer Service Survey Reminder – Fiscal Management Customer Service Survey How well are we meeting your customer service expectations? Please let us know by completing the online survey by Friday, Sept. 30. We appreciate your feedback. Email us at fiscal.documentation@cpa.texas.gov with any questions.
09/16/22	2022 Fiscal Management Customer Service Survey 2022 Fiscal Management Customer Service Survey How well are we meeting your customer service expectations? Please let us know by completing the online survey by Friday, Sept. 30. We appreciate your feedback. Email us at fiscal.documentation@cpa.texas.gov with any questions about the survey.
09/16/22	Infrastructure Investment and Jobs Act Policy Updates Infrastructure Investment and Jobs Act Policy Updates The Comptroller’s office has updated Tracking Expenditures and Revenues Related to Disaster or Disaster-Related Economic Relief Efforts (FPP K.014) to include the tracking requirements for Infrastructure Investment and Jobs Act (IIJA) funding received. Coronavirus Relief Federal Funding Accounting Policy for the State of Texas (FPP A.048) also includes new references to IIJA funding.
09/09/22	RTIs for Fiscal 2023 Unemployment Compensation Reimbursements RTIs for Fiscal 2023 Unemployment Compensation Reimbursements The recurring transaction indexes (RTIs) for unemployment compensation reimbursements have been updated for fiscal 2023. See Reimbursements for Unemployment Compensation (APS 003) (FPP A.035) for details.
09/09/22	Grant ID Requests Grant ID Requests State agencies must email new grant ID requests for the fiscal 2022 State Pass-Through Reporting (SPTR) web application to frs@cpa.texas.gov by close of business Sept. 26. In addition, agencies must attach documentation confirming the grant relationship between the grantor and grantee with the official grant name. Final certification for the SPTR web application is due Sept. 28. See State Grant Pass-Through Reconciliation for more information.
09/02/22	ALN and NSE Additions for SEFA Reporting ALN and NSE Additions for SEFA Reporting Requests to set up a new Assistance Listing Number (ALN), formerly known as a Catalog of Federal Domestic Assistance (CFDA) number, and non-state entity (NSE) entries in the Schedule of Expenditure of Federal Awards (SEFA) web application are due by close of business Oct. 23 to the Comptroller’s Financial Reporting section at frs@cpa.texas.gov. Include a copy of the agreement or award letter with the request. Pass-through activity deadline reminders: Sept. 26: Finalize USAS interagency pass-through entries by close of business. Sept. 28: Finalize and certify interagency pass-through entries in the SEFA web application. See the SEFA Timeline for more information, or contact your agency’s financial reporting analyst with questions.
09/02/22	Reminder – Certification of Physical Inventory Form Due Reminder – Certification of Physical Inventory Form Due State agencies must conduct an annual physical inventory of property by Aug. 31. Agencies must then submit the Certification of Physical Inventory Conducted by Agency (73-283) form to the Comptroller’s office by Sept. 20. See Certification of Physical Inventory in the SPA Process User’s Guide for details.
09/02/22	Reminder – Property Transfers Deadline Reminder – Property Transfers Deadline Enter property transfers in SPA by Sept. 20 so GR consolidated agencies can complete their fiscal year-end reconciliations. See Transferring Property in the SPA Process User’s Guide for complete instructions.
09/01/22	LeaseQuery Access and Availability LeaseQuery Access and Availability The LeaseQuery launch has been temporarily delayed to correct a software incompatibility. As soon as the quality control checks are accepted, implementation will occur. Watch for announcements about training and user information. Ensure you have the proper security access as soon as possible. Contact your agency’s security coordinator to request LeaseQuery access for each agency number you are reporting. Unlike the Comptroller’s annual financial report (AFR) web applications, login credentials will come from LeaseQuery when access is granted.
08/26/22	Reminder – SPA/AFR Reconciliation Deadlines Reminder – SPA/AFR Reconciliation Deadlines State agencies (and institutions of higher education reporting to SPA) must annually reconcile SPA ending balances with their annual financial reports (AFRs). Due dates for certifying SPA fiscal balances and Note 2 using the Capital Asset Note Submission System (CANSS) web application are: Sept. 20 — GR consolidated agencies (SPA fiscal balances ONLY). Oct. 20 — Full reporting agencies. Nov. 1 — Consolidated university systems (applies only to institutions of higher education reporting to SPA). See SPA Fiscal Year-End Reconciliation and Certification of Fiscal Balances in Chapter 2 of the SPA Process User’s Guide (FPP N.005) for more information.
08/19/22	Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Aug. 30 is the fourth-quarter general revenue (GR) reimbursement deadline for statewide allocated costs for agencies listed in Fiscal 2021 Statewide Cost Allocation Summary of Fixed Costs by Agency. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
08/12/22	RTI End Dates RTI End Dates Reminder: when coding on the USAS Recurring Transaction Profile (55), do not set an effective end date until after Sept. 26 on certain recurring transaction indexes (RTIs) used during the interagency reconciliation process for the annual financial report (AFR). Interagency transaction vouchers (ITVs) must process successfully during the interagency reconciliation process for the AFR. An RTI (receiving) agency that sets an effective end date on the 55 profile will prevent a transaction (paying) agency from processing any ITV transactions past that effective end date. Agencies should leave the effective end dates on RTIs blank unless there is an explicit need to include one. See RTI Tables for Interfund/Interagency Transactions and the ITV/RTI Process USAS FAQs for more information.
08/05/22	AFR Ad Hoc Reports AFR Ad Hoc Reports Beginning Sept. 2, the following AFR-related reports will be available via secure file transfer protocol (SFTP): GR Reconciliation through Nov. 1. AFR exception reports through Nov. 18. Agencies may save or print their reports daily, Monday through Friday. Each day’s information is replaced on the following business day by the next transmission. Contact your financial reporting analyst for more information.
08/05/22	Property Transfer Deadline Property Transfer Deadline Enter property transfers in SPA by Sept. 20 so GR consolidated agencies can complete their fiscal year-end reconciliations. Universities that do not report to SPA must follow the reporting requirements in Capital Asset Note Preparation to report external transfers. Transfers between two external agencies cannot be entered into SPA. See Transferring Property the SPA Process User's Guide for complete instructions.
08/05/22	Reminder – GASB Questionnaires Due Reminder – GASB Questionnaires Due All general revenue (GR) consolidated and full reporting agencies must complete and submit every GASB questionnaire by Aug. 15. The AFR website’s GASB Questionnaires page provides: Links to each GASB questionnaire. Descriptions and PDF previews of each GASB questionnaire. Links for more information on the AFR website specific to each GASB statement. Contact your agency’s financial reporting analyst with questions about any GASB questionnaire.
07/29/22	SPA/AFR Reconciliation Deadlines SPA/AFR Reconciliation Deadlines State agencies (and institutions of higher education reporting to SPA) must annually reconcile SPA ending balances with their annual financial reports (AFRs). Due dates for certifying SPA fiscal balances and Note 2 using the Capital Asset Note Submission System (CANSS) web application are: Sept. 20 — GR consolidated agencies (SPA fiscal balances ONLY) Oct. 20 — Full reporting agencies Nov. 1 — Consolidated university systems (applies only to institutions of higher education reporting to SPA) See SPA Fiscal Year-End Reconciliation and Certification of Fiscal Balances in the SPA Process User’s Guide (FPP N.005) for more information.
07/29/22	Accounting Policy Webinar Accounting Policy Webinar An accounting policy webinar will be held Aug. 18, 2–4 p.m. See the Accounting Policy Meetings page for the webinar registration. The Aug. 17 meeting page will also be updated with: Agenda and meeting materials (available the day before the meeting). Q&As (available two to three weeks after the webinar). Note: Use Google Chrome as the internet browser to avoid Webex compatibility issues.
07/22/22	Certification of Physical Inventory Form Due Certification of Physical Inventory Form Due State agencies must conduct an annual physical inventory of property by Aug. 31. Agencies must then submit the Certification of Physical Inventory Conducted by Agency (73-283) form to the Comptroller's office by Sept. 20. See Certification of Physical Inventory in Chapter 2 of the SPA Process Users Guide for details.
07/18/22	GASB Questionnaires Due GASB Questionnaires Due All general revenue (GR) consolidated and full reporting agencies must complete and submit every GASB questionnaire by Aug. 15. The AFR website’s GASB Questionnaires page provides: Links to each GASB questionnaire. Descriptions and PDF previews of each GASB questionnaire. Links for more information on the AFR website specific to each GASB statement. Contact your agency’s financial reporting analyst with questions about any GASB questionnaire.
07/11/22	AFR Work Sessions AFR Work Sessions Financial reporting analysts can help agencies reconcile the 2022 annual financial report (AFR) to USAS. Agencies must attempt to complete the fiscal year-end USAS entries, but if problems arise, they can contact their financial reporting analyst. The analyst may request copies of the USAS entries. If the issue cannot be resolved by phone or email, then agencies may request a work session.
07/01/22	SPA Fiscal Year-End Close Process SPA Fiscal Year-End Close Process The last SPA processing cycle before the fiscal year-end close runs Aug. 31. SPA will be available Sept. 2 to accept both fiscal 2022 and fiscal 2023 transactions. See SPA Fiscal Year-End Close Process (FPP N.008) for more information.
06/24/22	Accounting Policy Webinar Accounting Policy Webinar An accounting policy webinar will be held July 27, 2 – 4 p.m. See the Accounting Policy Meetings page for the webinar registration. The July 27 meeting page will also be updated with: Agenda and meeting materials (available the day before the meeting). Q&As (available two or three weeks after the webinar). Note: Use Google Chrome as the internet browser to avoid Webex compatibility issues.
06/17/22	Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs The third-quarter general revenue (GR) reimbursement deadline for statewide allocated costs for agencies listed in Fiscal 2021 Statewide Cost Allocation Summary of Fixed Costs by Agency is June 30. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
05/31/22	USAS Profile Review, Cleanup and Rollover to FY23 USAS Profile Review, Cleanup and Rollover to FY23 USAS Profile Review and Cleanup Reports To prepare for the June 18, 2022, rollover to fiscal 2023, the Comptroller’s office will transmit USAS Profile Review and Cleanup Reports to agencies June 3 - 16. The reports: Help agencies review certain USAS profiles so necessary changes are made before the June 18 rollover. Allow review of transaction entries, appropriation and USAS balances to prepare for fiscal year end. Include USAS data through the previous business day. Contact your financial reporting analyst with report questions. Contact the Comptroller’s help desk at (512) 463-HELP (4357) if you need retransmission of the reports. See USAS Profile Review and Cleanup Procedures (FPP A.031) for more information. USAS Profile Rollover to FY/AY23 The annual USAS profile rollover occurs June 18. The process automatically creates new profiles for fiscal year (FY) and appropriation year (AY) 2023, based on existing FY22 and AY22 profiles. See USAS Profile Rollover (FPP Q.007) for more information.
05/31/22	Review USAS IT File Daily Review USAS IT File Daily State agencies and institutions of higher education must review their USAS IT file daily and complete the maintenance necessary to keep the file current and ensure timely processing. Older transactions may not process due to closed fiscal periods. When posted transactions require deletion, agencies must submit a Super Security Delete Request (73-310). Submit requests by 4 p.m. to ensure same-day processing. For more information, see USAS Internal Transaction File Maintenance and Super Security Delete Process (FPP Q.001).
05/06/22	Fiscal 2021 SEFA and Single Audit Report Package Fiscal 2021 SEFA and Single Audit Report Package The following FMX Financial Reporting reference topics have been updated with fiscal 2021 information: Federal schedules (includes Notes to the Schedule of Expenditures of Federal Awards). Single audit report package (completed in conjunction with the State Auditor’s office). Contact your financial reporting analyst with any questions.
05/06/22	Reminder – Deadline to Request Unclaimed Funds Reminder – Deadline to Request Unclaimed Funds Unclaimed property transferred to the state includes property that might belong to state agencies or institutions of higher education. Money not claimed by May 31 will be deposited into unappropriated general revenue. See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division.
04/22/22	Coronavirus State Fiscal Recovery Fund Coronavirus State Fiscal Recovery Fund To comply with the final federal rule implementing the Coronavirus State Fiscal Recovery Fund established under the American Rescue Plan Act (ARPA), construction appropriations must have an effective end date of or before Dec. 31, 2026. See Processing Supplemental Appropriations and Reductions (FPP A.047) for more information.
04/22/22	Reporting Requirements for ARPA Reporting Requirements for ARPA For federal relief funds authorized by ARPA (HR 1319) deposited to the state’s treasury *before* the adjournment of the 87th Legislature, Regular Session, the Comptroller has established Appropriation 21319 for all revenue and expenditure activity relating to these funds. Contact your appropriation control officer (ACO) to request activation of Appropriation 21319. For federal relief funds authorized by ARPA, or similar legislation, and deposited to the state’s treasury *after* the adjournment of the 87th Legislature, Regular Session, refer to Processing Supplemental Appropriations and Reductions (FPP A.047). See Coronavirus Relief of 2020 Federal Funding Accounting Policy for the State of Texas (FPP A.048) for more information.
04/22/22	Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs The second-quarter general revenue (GR) reimbursement deadline for statewide allocated costs for agencies listed in Fiscal 2021 Statewide Cost Allocation Summary of Fixed Costs by Agency is April 30. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
03/25/22	Petty Cash Account Procedures Updated Petty Cash Account Procedures Updated The procedures in Travel Advance Account and Petty Cash Account (APS 010) (FPP A.044) have been updated, including: Changing the location of existing petty cash accounts. Reclassifying the type of petty cash account held. Recording interest earnings for petty cash bank accounts. The Petty Cash Account Request form (74-213) has also been updated.
03/18/22	Encrypt Confidential Emails to Fiscal Management Encrypt Confidential Emails to Fiscal Management State agencies and institutions of higher education sometimes send documents with confidential information to Fiscal Management. Email is not a secured transmission. Agencies must send confidential information as an encrypted email attachment as prescribed by your agency’s information security policy. See Confidential Information Must be Encrypted Before Emailing to Fiscal Management (FPP D.004) for details.
03/18/22	Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs General revenue (GR) reimbursement deadlines for statewide allocated costs for agencies listed in Fiscal 2021 Statewide Cost Allocation Summary of Fixed Costs by Agency are: March 31 – First quarter due April 30 – Second quarter due June 30 – Third quarter due Aug. 30 - Fourth quarter due See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
03/04/22	Fiscal 2021 ACFR Fiscal 2021 ACFR The audited State of Texas Annual Comprehensive Financial Report (ACFR) for the fiscal year ended Aug. 31, 2021, is now available. This report presents the financial position and results of operations for Texas state government in accordance with generally accepted accounting principles as prescribed by the Governmental Accounting Standards Board.
02/25/22	Updated USAS T-Code Sorts and Reference Information Updated USAS T-Code Sorts and Reference Information For updated USAS documentation, see: USAS T-Code Reference Guide (FPP Q.014) with 10 transaction code (T-code) sorts available in HTML. USAS Reference (FPP Q.012) with updated lists of Comptroller General Ledger Accounts and Comptroller Objects Sorted by Object Group for AY 2022.
02/25/22	Reminder – Statewide Cost Allocation Forms Due Reminder – Statewide Cost Allocation Forms Due The General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form are due by March 11 for agencies listed in Fiscal 2021 Statewide Cost Allocation Summary of Fixed Costs by Agency. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
02/18/22	Comptroller Manual of Accounts Updated Comptroller Manual of Accounts Updated Effective Jan. 1, substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009) reflecting legislation passed by the 86th and 87th Legislatures, Regular Session. The Manual of Accounts provides current information on state agencies, appropriated funds, and accounts and object codes for recording accounting transactions.
01/28/22	Reminder – Deadline to Request Unclaimed Funds Reminder – Deadline to Request Unclaimed Funds Unclaimed property transferred to the state includes property that might belong to state agencies or institutions of higher education. Money not claimed by May 31 will be deposited into unappropriated general revenue. See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division.
01/14/22	Deadline to Request Unclaimed Funds Deadline to Request Unclaimed Funds Unclaimed property transferred to the state includes property that might belong to state agencies or institutions of higher education. Money not claimed by May 31 will be deposited into unappropriated general revenue. See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division.
01/07/22	Statewide Cost Allocation Worksheet and Forms Due Statewide Cost Allocation Worksheet and Forms Due The Fiscal 2021 Statewide Cost Allocation Plan, Summary of Fixed Costs PDF provided by the governor’s office is now available. Deadlines for agencies listed in Fiscal 2021 Statewide Cost Allocation Summary of Fixed Costs by Agency are: Feb. 11 – Statewide Cost Allocation Worksheet due Feb. 15 – Fiscal 2022 Agency Statewide Cost Allocation Plan by Method of Finance data available March 11 – General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form (only for listed agencies with federal funds) due Quarterly deadlines for general revenue reimbursements are March 31, April 30, June 30 and Aug. 30. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
01/03/22	Current Forms Always Available on FMX Current Forms Always Available on FMX Check the Forms page or appropriate topic page on FMX before submitting a form to ensure you submit the current version. Previously downloaded forms or stored links might be outdated. You’ll find a link to the Forms page at the top of any FMX page. Also, FMX topic pages such as Appropriations or Payment Services feature links to related forms.
11/05/21	2021 State of Texas Annual Cash Report 2021 State of Texas Annual Cash Report The State of Texas Annual Cash Report for fiscal 2021 is now available, as required by Government Code, Section 403.013. The report presents the state’s financial condition and details revenues and expenditures on a cash basis.

“What’s New” for Financial Reporting

USAS Profile Review and Cleanup Reports

USAS Profile Rollover to FY/AY23