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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 completed 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 in SEFA Note 2 reconciliation ties to the federal revenue and federal pass-through revenue line items on the operating statement.
  2. Do not report pass-through amounts to or from non-state entities in SEFA. For a list of agencies, see the Texas Comptroller Manual of Accounts.
  3. Ensure federal pass-through revenues on the operating statement ties to the amount reported as pass-through from other agencies in SEFA. Review at the agency and fund (AGL) level.
  4. Ensure federal pass-through expenditures on the operating statement ties to the amount reported as pass-through to other agencies in SEFA. Review at the agency and fund (AGL) level.
  5. Ensure federal pass-through revenues/expenditures in FMQuery–SIRS for interagency/interfund activity for the agency ties to SEFA.

Schedule of State Grant Pass-Throughs To/From 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 SPTR. For a list of agencies, see the Texas Comptroller Manual of Accounts.
  2. Ensure state grant pass-through revenues on the operating statement ties to the amount reported as pass-through from other agencies in SPTR. Review at the agency and fund (AGL) level.
  3. Ensure state grant pass-through expenditures on the operating statement ties to the amount reported as pass-through to other agencies in SPTR. Review at the agency and fund (AGL) level.
  4. Ensure state grant pass-through revenues/expenditures in FMQuery–SIRS interagency/interfund activity for the agency ties to SPTR.

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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