Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Agency Year-End USAS Adjustments and AFR Checklist
Step 9 – Supplementary Schedules
Supplementary Schedules – Complete by Nov. 20.
Schedule of Expenditures of Federal Awards
- 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
- 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.
- 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.
- 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.
- 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 (for JRS Plan 1 only)
- Follow the format for each schedule as shown in the sample schedules in GASB 25 and GASB 27.
- Do not round amounts to whole dollars (report amounts in dollars and cents).
- Match the following amounts to prior fiscal year schedules in Note 9 of the Texas CAFR. Remember that the CAFR numbers are rounded and schedules from agencies are in dollars and cents:
- 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 fiscal year fund type 12 balances in USAS for GL account 0927 and GL account 1945.
- Schedule 5D — Presents three fiscal years of data including the current fiscal year. Each line for the two prior fiscal years must match the comparable table in Note 9 of the prior fiscal year’s CAFR.