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Susan Combs•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.

Schedule of Expenditures of Federal Awards

Agencies complete this schedule through the SEFA Web application. For more information, see SEFA.

  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 SPTR.

  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.

Schedules 5A through 5E – Pension Plan Schedules

  1. Each schedule follows the format as shown in Shedule 5 – Pension Plan Schedules.
  2. Do not round amounts to whole dollars (report amounts in dollars and cents).
  3. Employer Contributions Made must match between Schedules 5A and 5C.
  4. The following amounts must match to prior year schedules in Note 9 of the CAFR:
    1. Schedule 5A — The Net Pension Obligation, Sept. 1, 20CY, must equal the net pension obligation, Aug. 31, 20PY as per the CAFR. The amounts also correspond to the prior year fund type 12 balances in USAS for GL account 0927, basis conversion non-current net pension asset, and GL account 1945, basis conversion non-current net pension obligation.
    2. Schedule 5D presents three year’s data including the current year. Each line for the two prior years must match the comparable table in Note 9 of the prior year CAFR. The only exception is if there were changes in the actuarial assumptions and methodology that were applied to prior years. Those instances should be footnoted.

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Susan Combs
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.state.tx.us
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