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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

References

Deadlines

Texas Government Code, Section 2101.011, requires all agencies to file all annual financial reports (AFRs) no later than Nov. 20 of each year. If your agency submits any revisions after this deadline, due to an independent audit or otherwise, the revision may or may not be reflected in the state’s Comprehensive Annual Financial Report (CAFR). If an independent auditor’s report is required by statute, it is due within thirty (30) days following the AFR deadline. See the List of Agencies with Independent Audits Required by Statute.

The Comptroller is authorized, through Texas Government Code, Section 2101.0376, to impose an administrative penalty for any agency not meeting the deadlines if the Comptroller’s office publishes a late or incomplete CAFR as a result of the agency’s late AFR. In addition, any agency that fails to comply with the reporting requirements may be included in the State Auditor’s Statewide Management Letter.

Any simplified reporting agency that plans to submit the agency’s AFR after the Oct. 1 deadline is required to provide written communication prior to the Oct. 1 deadline that is:

Note: Simplified reporting agencies that do not submit early must follow the full reporting deadlines and submission requirements.

Or click on the headings below to open a topic individually.

All Simplified Reporting Agency Deadlines [+]

Submission Requirement Web Link All Simplified
Reporting
Agencies
GASB 14/39 – Component Unit Questionnaire GASB 14/39 – Component Unit Questionnaire 08/15/2017
GASB 49 – Pollution Remediation Obligations Questionnaire GASB 49 – Pollution Remediation Obligations Questionnaire 08/15/2017
GASB 60 – Service Concession Arrangements Questionnaire GASB 60 – Service Concession Arrangements Questionnaire 08/15/2017
GASB 62 – Codification of Accounting and Financial Reporting Questionnaire GASB 62 – Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements 08/15/2017
GASB 69 – Government Combinations and Disposals of Government Operations Questionnaire GASB 69 – Government Combinations and Disposals of Government Operations 08/15/2017
GASB 70 – Nonexchange Financial Guarantees Questionnaire GASB 70 – Nonexchange Financial Guarantees 08/15/2017
GASB 77 – Tax Abatement Questionnaire GASB 77 – Tax Abatement Questionnaire 08/15/2017
State Pass-Through Reporting initial certification (via the web application) SPTR 09/01/2017
Capital asset and or long-term liability basis conversion (BC) USAS entries Basis conversion entries in USAS 09/09/2017
GASB 31/72 – Fair value of investments into USAS for the Cash Report Note 3, USAS Transaction Entries 09/14/2017
Physical inventory of capital and controlled assets certification (state agencies only) Form 73-283 09/20/2017
Interfund activities entered in USAS Interfund Activity Confirmation Form 09/26/2017
Capital Asset Note Submission System certification (via the web application) CANSS 09/28/2017
General Revenue Reconciliation certification (via the web application) GR Reconciliation 09/28/2017
State Pass-Through Reporting final certification (via the web application) SPTR 09/28/2017
Annual Financial Report Submission N/A 10/01/2017
Bond Reporting System certification (via the web application) BRS 10/01/2017
Component Unit & Related Organizations (via the web application) CURO 10/01/2017
Deposit and Investment Note Submission System certification (via the web application) DINSS 10/01/2017
Derivatives Note Submission System (via the web application) DRNSS 10/01/2017
Binding encumbrance and payables information entered in USAS (APS 018) Binding Encumbrances 10/01/2017
Lease Note Submission System certification (via the web application) LNSS 10/01/2017
Long-Term Liability Note certification (via the web application) LTLN 10/01/2017
Restatement Note Submission System (via the web application) RNSS 10/01/2017
USAS and interagency transaction certification USAS and Interagency Activity Certification Forms 10/01/2017
Independent auditor’s annual financial report N/A 12/20/2017

All Full Reporting Agency Deadlines [+]

Submission Requirement Web Link All Full
Reporting
Agencies
GASB 14/39 – Component Unit Questionnaire GASB 14/39 – Component Unit Questionnaire 08/15/2017
GASB 49 – Pollution Remediation Obligations Questionnaire GASB 49 – Pollution Remediation Obligations Questionnaire 08/15/2017
GASB 60 – Service Concession Arrangements Questionnaire GASB 60 – Service Concession Arrangements Questionnaire 08/15/2017
GASB 62 – Codification of Accounting and Financial Reporting Questionnaire GASB 62 – Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements 08/15/2017
GASB 69 – Government Combinations and Disposals of Government Operations Questionnaire GASB 69 – Government Combinations and Disposals of Government Operations 08/15/2017
GASB 70 – Nonexchange Financial Guarantees Questionnaire GASB 70 – Nonexchange Financial Guarantees 08/15/2017
GASB 77 – Tax Abatement Questionnaire GASB 77 – Tax Abatement Questionnaire 08/15/2017
Federal schedule initial pass-through entries and certification (via the web application) SEFA 09/01/2017
State Pass-Through Reporting initial certification (via the web application) SPTR 09/01/2017
GASB 31/72 – Fair value of investments into USAS for the Cash Report Note 3, USAS Transaction Entries 09/14/2017
Physical inventory of capital and controlled assets certification (state agencies only) Form 73-283 09/20/2017
Interfund activities entered in USAS Interfund Activity Confirmation Form 09/26/2017
Federal Schedule Pass-Through certification (via the web application) SEFA 09/28/2017
State Pass-Through Reporting final certification (via the web application) SPTR 09/28/2017
Capital Asset Note Submission System certification (via the web application) CANSS 10/20/2017
Binding encumbrance and payables information entered into USAS Binding Encumbrances 10/30/2017
Capital Asset Note Submission System certification – consolidated university systems (via the web application) CANSS 11/01/2017
General Revenue Reconciliation certification (via the web application) GR Reconciliation 11/01/2017
Federal Schedule final certification (via the web application) SEFA 11/01/2017
Agency Cash Flow Reporting certification (via the web application) ACFR 11/20/2017
Annual financial report submission N/A 11/20/2017
Bond Reporting System certification (via the web application) BRS 11/20/2017
Component Unit & Related Organizations (via the web application) CURO 11/20/2017
Deposit and Investment Note Submission System certification (via the web application) DINSS 11/20/2017
Derivatives Note Submission System (via the web application) DRNSS 11/20/2017
Lease Note Submission System certification (via the web application) LNSS 11/20/2017
Long-Term Liability Note certification (via the web application) LTLN 11/20/2017
Restatement Note Submission System (via the web application) RNSS 11/20/2017
USAS and interagency activity certification USAS and Interagency Activity Certification Forms 11/20/2017
Independent auditor’s annual financial report N/A 12/20/2017
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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