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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Resources

Agency Year-End USAS Adjustments and AFR Checklist
Step 9 – Supplementary Schedules

Supplementary Schedules – Complete by Nov. 20 (except Schedule of Expenditures of Federal Awards, which must be completd by Nov.1.)

Schedule of Expenditures of Federal Awards

Agencies complete this schedule through the SEFA Web application. For more information, see Pass-Through Activity.

  1. Verify the amount reported as federal revenue and federal pass-through revenue on SEFA Note 2 reconciliation ties to the federal revenue and federal pass-through revenue line items on the operating statement.

Schedule of State Grant Pass-Throughs From/To Agencies

Agencies complete this schedule through the SPTR Web application. For more information, see Pass-Through Activity.

  1. Do not report pass-through amounts to or from non-state entities in the SPTR Web application. For a list of agencies, refer to the Texas Comptroller Manual of Accounts.
  2. State grant pass-through revenue on the operating statement must equal the amount reported as pass-through from other agencies per the SPTR. Review at the agency and fund (AGL) level.
  3. State grant pass-through expenditure on the operating statement must equal the amount reported as pass-through to other agencies per the SPTR. Review at the agency and fund (AGL) level.
  4. State grant pass-through revenues/expenditures per FMQuery–SIRS interagency/interfund activity agree to the SPTR by agency.

Schedules 2A through 2F – Supplementary Bond Information

For information about Schedules 2A through 2F, see Note 6.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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