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					                                                                                              FY 2011 CROSSWALK
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      Chapter/Section in "paper"                      Tab Navigation                           Left Navigation                       Sub Left Navigation
       Reporting Requirements
CHAP    INTRODUCTION & HIGHLIGHTS
  1     Introduction                         Introduction                             Landing Page
  1     Overview of the Reporting            USAS                                     Landing Page
        Objectives of USAS
  1     Financial Reporting for the State of USAS                                     Landing Page
        Texas & Individual Agencies and
        Universities
        Appropriation Information            USAS                                     Appropriation Information               Landing Page
        ABEST Information                    USAS                                     ABEST Information                       Landing Page
        Cash Report                          USAS                                     Cash Report                             Landing Page
  1     Highlight Boxes                      Not in HTML site - information not necessary
  1     Transaction Effective Dates          USAS                                     USAS Entries                            Transaction Effective Dates
  1     Legend for Fiscal Year Dates         Introduction                             Landing Page
  1     Highlights and Changes to
        Requirements
        Highlights                           Introduction                             Highlights                              Landing Page
        Changes                              Introduction                             Changes                                 Landing Page
        Upcoming GASB Statements             Introduction                             Upcoming GASB Statements                Landing Page
  1     Responsibilities of the State        Introduction                             SAO Information                         Landing Page
        Auditor's Office
  1     Miscellaneous Topics
        Budget Reductions                    General Accounting                       Governmental Reporting Overview         Budget Reductions
        Petty Cash                           General Accounting                       Governmental Reporting Overview         Petty Cash
        Refunds                              General Accounting                       Governmental Reporting Overview         Refunds
        Rounding                             Introduction                             Landing Page
        Sunset Review                        Introduction                             Landing Page
        USAS and Interagency Trans           Tools                                    USAS & Interagency Certification Form   Landing Page
  1     Certification Forms (4) -- on-line

CHAP    ACCOUNTING OVERVIEW AND FUND STRUCTURE
  2     The Governmental Financial General Accounting                               Governmental Reporting Overview           Landing Page
        Reporting Model
        Government-wide Financial  General Accounting                               Government-wide Financial Statements      Landing Page
        Statements
        Statement of Net Assets    General Accounting                               Government-wide Financial Statements      Statement of Net Assets
        Statement of Activities    General Accounting                               Government-wide Financial Statements      Statement of Activities
        Fund Financial Statements  General Accounting                               Fund Financial Statements                 Landing Page
        Governmental Funds         General Accounting                               Governmental Reporting Overview           Governmental Funds
        Proprietary Funds          General Accounting                               Governmental Reporting Overview           Proprietary Funds
        Fiduciary Funds            General Accounting                               Governmental Reporting Overview           Fiduciary Funds
  2     Fund Types                 General Accounting                               Governmental Reporting Overview           Fund Type Structure
        Fund type Structure        General Accounting                               Governmental Reporting Overview           Fund Type Structure


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      Chapter/Section in "paper"                       Tab Navigation                     Left Navigation                      Sub Left Navigation
       Reporting Requirements
        Chart for Fund Financial Statements   General Accounting               Governmental Reporting Overview          Fund Type Structure
        Fund Types
        Chart for Government-wide Fund        General Accounting               Governmental Reporting Overview          Fund Type Structure
        Types
        Governmental Funds                    General Accounting               Governmental Reporting Overview          Governmental Funds
        Governmental Fund Types -             General Accounting               Modified to Full Accrual Adjustments     Landing Page
        Modified to Full Accrual
        Adjustments
        Proprietary Funds                     General Accounting               Governmental Reporting Overview          Proprietary Funds
        Fiduciary Funds                       General Accounting               Governmental Reporting Overview          Fiduciary Funds
        College and University Funds          General Accounting               Governmental Reporting Overview          Proprietary Funds
        Discrete Component Units              General Accounting               Governmental Reporting Overview          Component Units
  2     Basis of Accounting
        Full Accrual                          General Accounting               Governmental Reporting Overview          Full Accrual Basis of Accounting
        Modified Accrual                      General Accounting               Governmental Reporting Overview          Modified Accrual Basis of Accounting
        Contrasts between Modified Accrual    General Accounting               Governmental Reporting Overview          Contrasts between Modified and Full
        and Full Accrual                                                                                                Accrual
        Modified to Full Accrual              General Accounting               Modified to Full Accrual Adjustments     Landing Page
        Adjustments
  2     Proprietary Fund Accounting           General Accounting               Governmental Reporting Overview          Proprietary Funds
        Full Accrual for Proprietary Funds    General Accounting               Governmental Reporting Overview          Proprietary Funds
        Measurement Focus for Proprietary     General Accounting               Governmental Reporting Overview          Proprietary Funds
        Funds
        Operating vs. Non-Operating           General Accounting               Governmental Reporting Overview          Proprietary Funds
        Revenues/Expenses
  2     Funds Presentation
        Funds Required to be Reported         General Accounting               Fund Financial Statements                Funds Required to be Reported
        General Fund (0001) and Funds         General Accounting               Governmental Reporting Overview          Governmental Funds
        Consolidation
  2     Statement of Cash Flows               General Accounting               Governmental Reporting Overview          Statement of Cash Flows
  2     Program and General Revenue           General Accounting               Government-wide Financial Statements     Program and General Revenue
        Classification                                                                                                  Classification

CHAP    FINANCIAL STATEMENT ACCOUNTS
  3     Accounts Receivable/Accrued General Accounting                         Receivables/Accrued Revenues             Landing Page
        Revenues
  3     GASB 33 - Non-Exchange
        Transaction Reporting
        Introduction                          General Accounting               Non-Exchange Transactions                Landing Page
        Characteristics of Exchange and Non- General Accounting                Non-Exchange Transactions                Characteristics of Exchange and Non-
        Exchange Transactions                                                                                           Exchange Transactions



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    Chapter/Section in "paper"                       Tab Navigation                     Left Navigation                       Sub Left Navigation
     Reporting Requirements
      Characteristics and Classes of Non-   General Accounting               Non-Exchange Transactions                Characteristics and Classes of Non-
      Exchange Transactions                                                                                           Exchange Transactions
      Eligibility Requirements              General Accounting               Non-Exchange Transactions                Eligibility Requirements
      Time Requirements and Purpose         General Accounting               Non-Exchange Transactions                Time Requirements and Purpose
      Restrictions                                                                                                    Restrictions
      Reimbursements                        General Accounting               Non-Exchange Transactions                Reimbursements
      Subsequent Contravention of           General Accounting               Non-Exchange Transactions                Subsequent Contravention of Eligibility
      Eligibility Requirements or Purpose                                                                             Requirements or Purpose Restrictions
      Restrictions
      Non-Exchange Revenues                 General Accounting               Non-Exchange Transactions                Non-Exchange Revenues Administered
      Administered or Collected by                                                                                    or Collected by Another Government
      Another Government
      Revenue Recognition Using the         General Accounting               Non-Exchange Transactions                Revenue Recognition Using the Modified
      Modified Accrual Basis of                                                                                       Accrual Basis of Accounting
      Accounting
      Summary - Non-exchange                General Accounting               Non-Exchange Transactions                Summary - Non-exchange Transactions
      Transactions
      Year-End Accruals                     General Accounting               Non-Exchange Transactions                Year-End Accruals
      Sample Accounting Treatment           General Accounting               Non-Exchange Transactions                Sample Accounting Treatment
3     Recognition of Accounts Receivable    General Accounting               Receivables/Accrued Revenues             Recognition of Accounts Receivable and
      and Revenue                                                                                                     Revenue
3     Disaggregation of Receivable          General Accounting               Receivables/Accrued Revenues             Disaggregation of Receivable Balances
      Balances
3     Disposition of Uncollectable          General Accounting               Receivables/Accrued Revenues             Disposition of Uncollectable Accounts
      Accounts
3     Accounting for Receivables Deemed     General Accounting               Receivables/Accrued Revenues             Accounting for Receivables Deemed
      Uncollectable                                                                                                   Uncollectable
3     Write-Off of Revenue Receivables      General Accounting               Receivables/Accrued Revenues             Write-Off of Revenue Receivables
3     Write-Off of Nonrevenue               General Accounting               Receivables/Accrued Revenues             Write-Off of Nonrevenue Receivables
      Receivables
3     Write-Off of Proprietary Fund         General Accounting               Receivables/Accrued Revenues             Write-Off of Proprietary Fund
      Receivables                                                                                                     Receivables
3     Reporting of Medicare Part D from     General Accounting               Receivables/Accrued Revenues             Reporting of Medicare Part D from the
      the Federal Government                                                                                          Federal Government
3     USAS Transaction Entries              USAS                             USAS Entries                             Revenues
3     Sales and Pledges of Receivables,     General Accounting               Receivables/Accrued Revenues             Sales and Pledges of Receivables, Future
      Future Revenues and Collateralized                                                                              Revenues and Collateralized Borrowings
      Borrowings
3     Payables/Accrued Expenditures         General Accounting               Payables/Accrued Expenditures            Landing Page
      USAS Transaction Entries for
      Recording Accrued Expenses
      Accounts Payable                      USAS                             USAS Entries                             Accounts Payable


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    Chapter/Section in "paper"                        Tab Navigation                     Left Navigation                       Sub Left Navigation
     Reporting Requirements
      Local Fund Expenditures                USAS                             USAS Entries                              Local Fund Expenditures
      Binding Encumbrances                   USAS                             USAS Entries                              Binding Encumbrances
      Other Adjustments to Expenditures      USAS                             USAS Entries                              Other Adjustments to Expenditures
      Disaggregation of Payable Balances     General Accounting               Payables/Accrued Expenditures             Disaggregation of Payable Balances
3     Cash in State Treasury                 CIST/Shared Funds                Landing Page
      Cash Presentation for FTs other than   CIST/Shared Funds                Cash Presentation for FTs other than FT   Landing Page
      FT 09                                                                   09
      Timing of Increases/Decreases to       CIST/Shared Funds                Timing of Increases/Decreases to Cash     Landing Page
      Cash
3     Shared Funds                           CIST/Shared Funds                Shared Funds                              Landing Page
      Requirements                           CIST/Shared Funds                Shared Funds                              Requirements
3     Agency Funds                           Agency Funds                     Landing Page
      Distinguishing Characteristics         Agency Funds                     Distinguishing Characteristics            Landing Page
      Common USAS Entries for Agency         Agency Funds                     Common USAS Entries for Agency            Landing Page
      Funds                                                                   Funds
3     Inventories                            General Accounting               Inventories                               Landing Page
      Inventories-Net Change in              General Accounting               Inventories                               Net Change in Inventories Using the
      Inventories Using the Consumption                                                                                 Consumption Method
      Method
3     Reporting of Leases-Capital Leases,
      Operating Leases and Master Lease
      Purchase Program
      Capital Leases                         General Accounting               Reporting of Leases-Capital Leases,       Capital Leases
                                                                              Operating Leases and Master Lease
                                                                              Purchase Program
      Operating Leases                       General Accounting               Reporting of Leases-Capital Leases,       Operating Leases
                                                                              Operating Leases and Master Lease
                                                                              Purchase Program
      Master Lease Purchase Program          General Accounting               Reporting of Leases-Capital Leases,       Master Lease Purchase Program
                                                                              Operating Leases and Master Lease
                                                                              Purchase Program
3     Long Term Debt Comptroller             Notes and Samples                Note 5 - Long-Term Liabilities            USAS Transaction Entries
      Objects
3     Reporting Loan Programs                General Accounting               Reporting of Loan Programs                Landing Page
      Social or Economic Objective           General Accounting               Reporting of Loan Programs                Social or Economic Objective
      Objective of Accountability            General Accounting               Reporting of Loan Programs                Objective of Accountability
      Outside Report Needs                   General Accounting               Reporting of Loan Programs                Outside Report Needs
      Cash Flow Information Needs            General Accounting               Reporting of Loan Programs                Cash Flow Information Needs
      Accounting for the Loan Transaction    General Accounting               Reporting of Loan Programs                Accounting for the Loan Transaction
      Debt Service Funds                     General Accounting               Reporting of Loan Programs                Debt Service Funds
      Full Cost Recovery                     General Accounting               Reporting of Loan Programs                Full Cost Recovery
      Evaluation and Decision                General Accounting               Reporting of Loan Programs                Evaluation and Decision


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      Chapter/Section in "paper"                        Tab Navigation                            Left Navigation                         Sub Left Navigation
       Reporting Requirements
  3     Reporting of Issuance of Long-Term   Notes and Samples                         Note 6 - Bonded Indebtedness              Reporting of Issuance of Long-Term
        Debt - Governmental Funds                                                                                                Debt
  3     Fund Balance/Net Assets              General Accounting                        Fund Balance/Net Assets                   Landing Page
        Governmental Funds                   General Accounting                        Fund Balance/Net Assets                   Governmental Funds
        Proprietary Funds                    General Accounting                        Fund Balance/Net Assets                   Proprietary Funds
        Fiduciary Funds                      General Accounting                        Fund Balance/Net Assets                   Fiduciary Funds
        Discrete Component Units             General Accounting                        Fund Balance/Net Assets                   Discrete Component Units
        Beginning Fund Balance/Net Assets    General Accounting                        Fund Balance/Net Assets                   Beginning Fund Balance/Net Assets
        Fund Balance Restatement and         USAS                                      USAS Entries                              Fund Balance Restatement and System
        System Clearing Adjustment                                                                                               Clearing Adjustment
        How GL Accounts Close for Specific   USAS                                      USAS Entries                              How GL Accounts Close for Specific
        GAAP Fund Groups                                                                                                         GAAP Fund Groups
        Other Closing Entry Issues           USAS                                      USAS Entries                              Other Closing Entries
        Allocation of Fund Balance or Net    USAS                                      USAS Entries                              Allocation of Fund Balance or Net Assets
        Assets
        Reporting of the Federal Recovery    General Accounting                                                                Landing Fund
                                                                                       Reporting of the Federal Recovery & Reinvestment Page in the AFR
        and Reinvestment Fund
        (Appropriated Fund 0369) in the
        AFR
  3     GASB 53-Derivative Instruments



        Introduction
        Definition of Derivative             The derivatives information was extensively revised and expanded during this summer's update process. The previous sections
        Terminology                          from the "paper" reporting requirements do not have a one-for-one correlation to the HTML site, and therefore cannot be
        Recognition and Measurement of       "cross-walked." Derivative information can be found in the "Derivative" tab navigation; note disclosure information related to
        Derivatives                          derivatives can be found in the "Notes and Samples" tab navigation, "Note 7" left navigation.
        Notes to the Financial Statements
        Disclosures
        Hybrid Instruments
        Accounting for Derivative
        Instruments in USAS

CHAP    GENERAL REVENUE REQUIREMENTS FOR ANNUAL FINANCIAL REPORTS
  4     GR Verification                   GR Recon         Landing Page
        Instructions                      GR Recon         Landing Page
        Overview                          GR Recon         General Introduction                    Landing Page
        AFR Impact                        GR Recon         General Introduction                    AFR Impact
        Appropriation Record Inquiry (62) GR Recon         General Introduction                    Appropriation Record Inquiry (62)
        Screen                                                                                     Screen
  4     GR Internet Design and Layout     GR Recon                                                 Landing Page
                                                           General Information about Design and Layout
  4     Steps To Reconcile                GR Recon         Steps To Reconcile                      Landing Page
        Step 1 - Establish GR Security    GR Recon         Steps To Reconcile                      Step 1 - Establish GR Security

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      Chapter/Section in "paper"                          Tab Navigation                     Left Navigation                       Sub Left Navigation
       Reporting Requirements
        Step 2 - Gather Information            GR Recon                           Steps To Reconcile                       Step 2 - Gather Information
        Step 3 - Enter USAS Info               GR Recon                           Steps To Reconcile                       Step 3 - Enter USAS Info
        Step 4 - Login Process                 GR Recon                           Steps To Reconcile                       Step 4 - Login Process
        Step 5 - Agency Selection Menu         GR Recon                           Steps To Reconcile                       Step 5 - Agency Selection Menu
        Step 6 - Download Spreadsheet          GR Recon                           Steps To Reconcile                       Step 6 - Download Spreadsheet
        Step 7 - Fields Requiring Agency       GR Recon                           Steps To Reconcile                       Step 7 - Fields Requiring Agency Input
        Input
        Step 8 - Reconcile and Verify Data     GR Recon                           Steps To Reconcile                       Step 8 - Reconcile and Verify Data
        Step 9 - Certify                       GR Recon                           Steps To Reconcile                       Step 9 - Certify
        Step 10 - Download Spreadsheet         GR Recon                           Steps To Reconcile                       Step 10 - Download Spreadsheet
  4     Payroll Related Costs                  GR Recon                           Payroll Related Costs                    Landing Page
        Contacts for Payroll-related Costs     GR Recon                           Payroll Related Costs                    Contacts for Payroll-related Costs
        Payroll Related Cost Requirements      Deleted
        Payroll Related Cost Classifications   GR Recon                           Payroll Related Costs                    Payroll Related Cost Classifications
        USAS Transaction Entries               Deleted
  4     Lapsed Appropriations                  GR Recon                           Lapsed Appropriations                    Landing Page

CHAP    INTERFUND REQUIREMENTS FOR ANNUAL FINANCIAL REPORTS
  5     Introduction                        Interfund Activity & Transactions    Landing Page
  5     Reporting Interfund Activity        Interfund Activity & Transactions    Reporting Interfund Activity              Landing Page
  5     Financial Statement and Note        Interfund Activity & Transactions    Financial Statement and Note              Landing Page
        Presentation                                                             Presentation
  5     Interagency Activity Certification  Interfund Activity & Transactions    USAS and Interagency Activity             Landing Page
        Form                                                                     Certification Form
  5     Federal and State Grant Pass-       Information split between SEFA and   Interagency Pass-Throughs                 Landing Page
        Through                             SPTR Tabs
  5     AGL on Interfund Activity           Interfund Activity & Transactions    AGL on Interfund Activity                 Landing Page
  5     Statewide Matching Report           Deleted-Report no longer used
  5     ITV T-Code Chart                    Interfund Activity & Transactions    ITV T-Code Chart                          Landing Page
  5     RTI Tables                          Interfund Activity & Transactions    RTI Tables                                Landing Page
  5     Federal and State Grant Pass-       Information split between "SEFA" and Interagency Pass-Throughs                 Landing Page
        Through Funds                       "SPTR" Tabs
  5     Transfers                           Interfund Activity & Transactions    Transfers                                 Landing Page
        Legislative Transfers In/Out within Interfund Activity & Transactions    Transfers                                 Legislative Transfers In/Out within Fund
        Fund 0001                                                                                                          0001
        Transfers Between Fund 0001 and     Interfund Activity & Transactions    Transfers                                 Transfers Between Fund 0001 and any
        any Appropriated Fund Other than                                                                                   Appropriated Fund Other than Fund
        Fund 0001                                                                                                          0001
        Transfers Between Agencies or       Interfund Activity & Transactions    Transfers                                 Transfers Between Agencies or Funds
        Funds
        USAS Issues for Transfers           Interfund Activity & Transactions    Transfers                                 USAS Issues for Transfers
        Year-End Accrued Transfers          Interfund Activity & Transactions    Transfers                                 Fiscal Year-End Accrued Transfers


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      Chapter/Section in "paper"                         Tab Navigation                              Left Navigation                       Sub Left Navigation
       Reporting Requirements
  5     Balance Sheet for Interfund Activity

        Due From/Due To Other State            Interfund Activity & Transactions          Balance Sheet for Interfund Activity      Due From/Due To Other State Agencies
        Agencies
        Due From/Due To Within Same            Interfund Activity & Transactions          Balance Sheet for Interfund Activity      Due From/Due To Within Same Agency
        Agency Between Other Funds                                                                                                  Between Other Funds
        Agency Fund Type Due From/Due          Interfund Activity & Transactions          Balance Sheet for Interfund Activity      Agency Fund Type Due From/Due To
        To Agency Fund Type                                                                                                         Agency Fund Type
        Due From GAAP Operating                Interfund Activity & Transactions          Balance Sheet for Interfund Activity      Due From GAAP Operating Fund/Due
        Fund/Due To GAAP Agency Fund                                                                                                To GAAP Agency Fund
        Due From/Due To Other University       Interfund Activity & Transactions          Balance Sheet for Interfund Activity      Due From/Due To Other University
        Components and Systems                                                                                                      Components and Systems

CHAP    CAPITAL ASSETS
  6     Introduction                           Capital Assets                             Landing Page
  6     Overview of Purchasing and             Capital Assets                             Overview of Purchasing & Reporting of Landing Page
        Reporting of Capital Assets                                                       Capital Assets
        Capital Asset Definitions              Capital Assets                             Overview of Purchasing & Reporting of Capital Asset Definitions
                                                                                          Capital Assets
  6     Capital Asset Accounting Treatment
        AFR Preparation                        Capital Assets                             Capital Asset Accounting                  AFR Preparation
        Capital Asset Classification           Capital Assets                             Capital Asset Accounting                  Capital Asset Classification
        Capitalization Thresholds              Capital Assets                             Capital Asset Accounting                  Capitalization Thresholds
        Capital Asset Acquisition Cost         Capital Assets                             Capital Asset Accounting                  Capital Asset Acquisition Cost
        Recording Capital Asset                Capital Assets                             Capital Asset Accounting                  Recording Capital Asset Acquisitions
        Acquisitions
        Recording Completed Construction       Capital Assets                             Capital Asset Accounting                  Recording Completed Construction
        Projects                                                                                                                    Projects
        Reclassifying Expenditures to          Capital Assets                             Capital Asset Accounting                  Reclassifying Expenditures to Capital
        Capital Assets                                                                                                              Assets
  6     Capital Asset Donations                Capital Assets                             Capital Asset Donations                   Landing Page
        Recording Capital Asset Donations      Capital Assets                             Capital Asset Donations                   Recording Capital Asset Donations
        Sale of a Donated Asset                Capital Assets                             Capital Asset Donations                   Sale of a Donated Asset
  6     Leased Property                        Capital Assets                             Leased Property                           Landing Page
        Recording Capital Asset Leased         Capital Assets                             Leased Property                           Recording Capital Asset Leased Property
        Property
        Master Lease Purchase Program          Capital Assets                             Leased Property                           Master Lease Purchase Program
  6     Sale, Disposal, Deletion or            Capital Assets                             Sale, Disposal, Deletion or Interagency   Landing Page
        Interagency Transfer of Capital                                                   Transfer of Capital Assets
        Assets
        Recording Sale of Capital Assets       Capital Assets                             Sale, Disposal, Deletion or Interagency   Recording Sale of Capital Assets
                                                                                          Transfer of Capital Assets


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    Chapter/Section in "paper"                        Tab Navigation                            Left Navigation                        Sub Left Navigation
     Reporting Requirements
      Recording Disposal or Deletion of     Capital Assets                           Sale, Disposal, Deletion or Interagency   Recording Disposal or Deletion of
      Capital Assets                                                                 Transfer of Capital Assets                Capital Assets
      Recording Interagency Transfers of    Capital Assets                           Sale, Disposal, Deletion or Interagency   Recording Interagency Transfers of
      Capital                                                                        Transfer of Capital Assets                Capital
      Recording Transfers In of Capital     Capital Assets                           Sale, Disposal, Deletion or Interagency   Recording Transfers In of Capital Assets
      Assets                                                                         Transfer of Capital Assets
      Recording Transfers Out of Capital    Capital Assets                           Sale, Disposal, Deletion or Interagency   Recording Transfers Out of Capital
      Assets                                                                         Transfer of Capital Assets                Assets
6     Assets Held in Trust                  Capital Assets                           Assets Held in Trust                      Landing Page
6     Controlled Assets                     Capital Assets                           Controlled Assets                         Landing Page
6     Capital Asset Categories
      Land & Land Improvements              Capital Assets                           Capital Asset Categories                  Land & Land Improvements
      Buildings & Building Improvements     Capital Assets                           Capital Asset Categories                  Buildings & Building Improvements
      Facilities & Other Improvements       Capital Assets                           Capital Asset Categories                  Facilities & Other Improvements
      Infrastructure                        Capital Assets                           Capital Asset Categories                  Infrastructure
      Personal Property                     Capital Assets                           Capital Asset Categories                  Personal Property
      Library Books & Reference             Capital Assets                           Capital Asset Categories                  Library Books & Reference Materials
      Materials
      Works of Art & Historical Treasures   Capital Assets                           Capital Asset Categories                  Works of Art & Historical Treasures

      Leasehold Improvements                Capital Assets                           Capital Asset Categories                  Leasehold Improvements
      Construction in Progress              Capital Assets                           Capital Asset Categories                  Construction in Progress
      Intangible Assets                     Capital Assets                           Capital Asset Categories                  Intangible Assets
      Capital Asset Object Codes            Capital Assets                           Capital Asset Categories                  Capital Asset Object Codes
      Impairment of Capital Assets and      Capital Assets                           Impairment of Capital Assets and          Landing Page
      Insurance Recoveries                                                           Insurance Recoveries
      Identifying Potential Impairments     Capital Assets                           Impairment of Capital Assets and          Identifying Potential Impairments
                                                                                     Insurance Recoveries
      Measuring Impairment Amount           Capital Assets                           Impairment of Capital Assets and          Measuring Impairment Amount
                                                                                     Insurance Recoveries
      Temporary Impairments                 Capital Assets                           Impairment of Capital Assets and          Landing Page
                                                                                     Insurance Recoveries
      Assets that are Idle                  Capital Assets                           Impairment of Capital Assets and          Landing Page
                                                                                     Insurance Recoveries
      Testing for Significance of an        Capital Assets                           Impairment of Capital Assets and          Testing for Significance of an
      Impairment                                                                     Insurance Recoveries                      Impairment
      Reporting Impairment Amounts in       Capital Assets                           Impairment of Capital Assets and          Reporting Impairment Amounts in the
      the AFR and in USAS                                                            Insurance Recoveries                      AFR and in USAS

      Reporting Impairment Amounts in       Deleted - This information is presented in the SPA User's Manual
      SPA
      Insurance Recoveries                  Capital Assets                           Impairment of Capital Assets and          Insurance Recoveries
                                                                                     Insurance Recoveries


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      Chapter/Section in "paper"                      Tab Navigation                     Left Navigation                        Sub Left Navigation
       Reporting Requirements
  6     Depreciation                        Capital Assets                    Depreciation                              Landing Page
        Depreciable Entity                  Capital Assets                    Depreciation                              Landing Page
        Recording Depreciation of Capital   Capital Assets                    Depreciation                              Recording Depreciation of Capital Assets
        Assets
        SPA Calculations                    Capital Assets                    Depreciation                              SPA Calculations
  6     Amortization                        Capital Assets                    Amortization                              Landing Page
        Recording Amortization of Capital   Capital Assets                    Amortization                              Recording Amortization of Capital
        Assets                                                                                                          Assets
        SPA Calculations                    Capital Assets                    Amortization                              SPA Calculations
  6     Reconciliation of SPA to USAS and
        Internal Systems
        Reconciliation Requirements         Capital Assets                    Reconciliation of SPA to AFR and      Reconciliation Requirements
                                                                              Internal System
  6     SPA/AFR Reconciliation Procedures Capital Assets                      SPA/AFR Reconciliation Procedures and Landing Page
        and SPA Ad Hoc Reports List                                           SPA Ad Hoc Reports List

  6     Impact of New Threshold on Indirect Capital Assets                    Impact of New Threshold on Indirect       Landing Page
        Cost Plans                                                            Cost Plans
        Costs Converted to Construction-in- Capital Assets                    Impact of New Threshold on Indirect       Costs Converted to Construction-in-
        Progress Federal Funding Concerns                                     Cost Plans                                Progress Federal Funding Concerns

CHAP    NOTES TO THE FINANCIAL STATEMENTS
  7     Requirements for Notes to the   Notes & Samples                       Landing Page
        Financial Statements
  7     Note 1 - Summary of Significant Notes & Samples                       Note 1 - Summary of Significant           Landing Page
        Accounting Policies                                                   Accounting Policies
        Fund Structure                  Notes & Samples                       Note 1 - Summary of Significant           Fund Structure
                                                                              Accounting Policies
        Basis of Accounting                 Notes & Samples                   Note 1 - Summary of Significant           Basis of Accounting
                                                                              Accounting Policies
        Restricted Net Assets               Notes & Samples                   Note 1 - Summary of Significant           Restricted Net Assets
                                                                              Accounting Policies
        Budgets & Budgetary Accounting      Notes & Samples                   Note 1 - Summary of Significant           Budgets & Budgetary Accounting
                                                                              Accounting Policies
        Assets, Liabilities and Fund        Notes & Samples                   Note 1 - Summary of Significant           Assets, Liabilities and Fund
        Balances/Net Assets                                                   Accounting Policies                       Balances/Net Assets
  7     Note 2 - Capital Assets             Notes & Samples                   Note 2 - Capital Assets                   Landing Page
        Summary of Changes in Capital       Notes & Samples                   Note 2 - Capital Assets                   Summary of Changes in Capital Assets
        Assets
        Capital Asset Note Submission       Notes & Samples                   Note 2 - Capital Assets                   Capital Asset Note Submission System
        System
        USAS Transaction Entries            Capital Assets                    Sale, Disposal, Deletion or Interagency   Recording Sale of Capital Assets
                                                                              Transfer of Capital Assets

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    Chapter/Section in "paper"                       Tab Navigation                     Left Navigation                         Sub Left Navigation
     Reporting Requirements
      SPA Capital Assets Reports            Notes & Samples                  Note 2 - Capital Assets                  SPA Capital Assets Reports
7     Note 3 - Deposits, Investments &      Notes & Samples                  Note 3 - Deposits, Investments, &        Landing Page
      Repurch. Agreements                                                    Repurch. Agreements.
      General                               Notes & Samples                  Note 3 - Deposits, Investments, &        General
                                                                             Repurch. Agreements.
      USAS Transaction Entries              Notes & Samples                  Note 3 - Deposits, Investments, &        USAS Transaction Entries
                                                                             Repurch. Agreements.
      Deposit and Investment Note           Notes & Samples                  Note 3 - Deposits, Investments, &        Deposit and Investment Note Submission
      Submission System                                                      Repurch. Agreements.                     System
7     Note 4 - Short-Term Debt              Notes & Samples                  Note 4 - Short-Term Debt                 Landing Page
7     Note 5 - Long-Term Liabilities        Notes & Samples                  Note 5 - Long-Term Liabilities           Landing Page
      USAS Transaction Entries              Notes & Samples                  Note 5 - Long-Term Liabilities           USAS Transaction Entries
      Reporting Long-Term Liabilities       Notes & Samples                  Note 5 - Long-Term Liabilities           Reporting Long-Term Liabilities
      Notes and Loans Payable               Notes & Samples                  Note 5 - Long-Term Liabilities           Notes and Loans Payable
      Claims & Judgments                    Notes & Samples                  Note 5 - Long-Term Liabilities           Claims & Judgments
      Employee Compensable Leave            Notes & Samples                  Note 5 - Long-Term Liabilities           Employee Compensable Leave
      Compensated Absences Liability        Notes & Samples                  Note 5 - Long-Term Liabilities           Compensated Absences Liability
      Methodology                                                                                                     Methodology
      Bonds payable                         Notes & Samples                  Note 5 - Long-Term Liabilities           Bonds payable
      Capital Leases                        Notes & Samples                  Note 5 - Long-Term Liabilities           Capital Leases
      Liabilities Payable from Restricted   Notes & Samples                  Note 5 - Long-Term Liabilities           Liabilities Payable from Restricted
      Assets                                                                                                          Assets
      Pledged Future Revenues               Notes & Samples                  Note 5 - Long-Term Liabilities           Pledged Future Revenues
      Pollution Remediation Obligations     Notes & Samples                  Note 5 - Long-Term Liabilities           Pollution Remediation Obligations
7     Note 6 - Bonded Indebtedness          Notes & Samples                  Note 6 - Bonded Indebtedness             Landing Page
      Bonds Payable                         Notes & Samples                  Note 6 - Bonded Indebtedness             Bonds Payable Disclosures
      Accounting for Early                  Notes & Samples                  Note 6 - Bonded Indebtedness             Accounting for Early Extinguishments
      Extinguishments and Advance                                                                                     and Advance Refunding
      Refunding
      Demand Bonds                          Notes & Samples                  Note 6 - Bonded Indebtedness             Demand Bonds
      Build America Bonds                   Notes & Samples                  Note 6 - Bonded Indebtedness             Build America Bonds
      Derivatives                           Notes & Samples                  Note 6 - Bonded Indebtedness             Derivatives
      Bond Payable Entries                  Notes & Samples                  Note 6 - Bonded Indebtedness             Bond Payable Entries
7     Note 7 - Capital Leases               Notes & Samples                  Note 8 - Leases                          Capital Leases
7     Note 8 - Operating Leases             Notes & Samples                  Note 8 - Leases                          Operating Leases
      Noncancelable Operating Lease         Notes & Samples                  Note 8 - Leases                          Operating Leases
      Obligations
      Noncancelable Operating Lease         Notes & Samples                  Note 8 - Leases                          Operating Leases
      Rentals
7     Note 9 - Retirement Plans             Notes & Samples                  Note 9 - Pension Plans                   Landing Page
      ORP Disclosure                        Notes & Samples                  Note 9 - Pension Plans                   ORP Disclosure
7     Note 10 - Deferred Compensation       Notes & Samples                  Note 10 - Deferred Compensation          Landing Page



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    Chapter/Section in "paper"                        Tab Navigation                     Left Navigation                         Sub Left Navigation
     Reporting Requirements
7     Note 11- Post Employment Health     Notes & Samples                     Note 11- Post Employment Health Care       Landing Page
      Care and Life Insurance Benefits UT                                     and Life Insurance Benefits UT and
      and A&M Only                                                            A&M Only
      Administering Entities              Notes & Samples                     Note 11- Post Employment Health Care       Administering Entities
                                                                              and Life Insurance Benefits UT and
                                                                              A&M Only
7     Note 12 - Interfund Activity and       Notes & Samples                  Note 12 - Interfund Activity and           Landing Page
      Transactions                                                            Transactions
7     Note 13 - Continuance Subject to       Notes & Samples                  Note 13 - Continuance Subject to Review    Landing Page
      Review
7     Note 14 - Adjustments to Fund          Notes & Samples                  Note 14 - Adjustments to Fund Balances Landing Page
      Balances and Net Assets                                                 and Net Assets
      USAS Transactions                      Notes & Samples                  Note 14 - Adjustments to Fund Balances USAS Transactions
                                                                              and Net Assets
7     Note 15 - Contingencies and
      Commitments
      Disclosure of Contingent Liabilities   Notes & Samples                  Note 15 - Contingencies and                Disclosure of Contingent Liabilities
                                                                              Commitments
      Disclosure of Derivatives that have    Notes & Samples                  Note 15 - Contingencies and                Disclosure of Derivatives that have
      Contingent Features                                                     Commitments                                Contingent Features
      Disclosure of Significant              Notes & Samples                  Note 15 - Contingencies and                Disclosure of Significant Commitments
      Commitments                                                             Commitments
7     Note 16 - Subsequent Events            Notes & Samples                  Note 16 - Subsequent Events                Landing Page
7     Note 17 - Risk Management              Notes & Samples                  Note 17 - Risk Management                  Landing Page
      Accrual Requirements                   Notes & Samples                  Note 17 - Risk Management                  Accrual Requirements
      Required Note Disclosures              Notes & Samples                  Note 17 - Risk Management                  Required Note Disclosures
      Public Entity Risk Pool                Notes & Samples                  Note 17 - Risk Management                  Public Entity Risk Pool
7     Note 18 - Management Discussion        Notes & Samples                  Note 18 - Management Discussion and        Landing Page
      and Analysis                                                            Analysis
7     Note 19 - The Financial Reporting      Notes & Samples                  Note 19 - The Financial Reporting Entity   Landing Page
      Entity
      Component Units                        Notes & Samples                  Note 19 - The Financial Reporting Entity Component Units

      Related Organizations                  Notes & Samples                  Note 19 - The Financial Reporting Entity Related Organizations

      Joint Ventures                         Notes & Samples                  Note 19 - The Financial Reporting Entity Joint Ventures

      Jointly Governed Organizations         Notes & Samples                  Note 19 - The Financial Reporting Entity Jointly Governed Organizations

      Related Parties                        Notes & Samples                  Note 19 - The Financial Reporting Entity Related Parties

      GASB 14 - The Financial Reporting General Accounting                    Governmental Reporting Overview            Component Units
      Entity

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      Chapter/Section in "paper"                       Tab Navigation                     Left Navigation                       Sub Left Navigation
       Reporting Requirements
        GASB 39 - Determining Whether         General Accounting               Governmental Reporting Overview           Component Units
        Certain Organizations are
        Component Units
        GASB 14/39 Questionnaire              General Accounting               Governmental Reporting Overview           Component Units

        GASB 14 Evaluation of Potential       General Accounting               Governmental Reporting Overview           Component Units
        Component Units
  7     Note 20 - Stewardship, Compliance,    Notes & Samples                  Note 20 - Stewardship, Compliance, & Landing Page
        & Accountability                                                       Accountability
  7     Note 22 - Donor-Restricted            Notes & Samples                  Note 22 - Donor-Restricted Endowments Landing Page
        Endowments
  7     Note 23 - Extraordinary and Special   Notes & Samples                  Note 23 - Extraordinary and Special       Landing Page
        Items                                                                  Items
  7     Note 24 - Disaggregation of           Notes & Samples                  Note 24 - Disaggregation of Receivables   Landing Page
        Receivables & Payables                                                 & Payables
  7     Note 25 - Termination Benefits        Notes & Samples                  Note 25 - Termination Benefits            Landing Page
        Voluntary Terminations                Notes & Samples                  Note 25 - Termination Benefits            Landing Page
        Involuntary Terminations              Notes & Samples                  Note 25 - Termination Benefits            Landing Page
        Recognition Requirements              Notes & Samples                  Note 25 - Termination Benefits            Recognition Requirements
  7     Note 26 - Segment Information         Notes & Samples                  Note 26 - Segment Information             Landing Page
        Reporting Segment Information         Notes & Samples                  Note 26 - Segment Information             Reporting Segment Information

CHAP    SCHEDULES TO THE FINANCIAL STATEMENTS
        Schedule 1A - Schedule of
  8     Expenditures of Federal Awards
        Introduction                   SEFA                                    Landing Page
        SEFA-Timeline                  SEFA                                    SEFA Timeline                             Landing page
        SEFA-Required Data             SEFA                                    SEFA Required Data                        Landing page
        Data Elements                  SEFA                                    Data Elements                             Landing page
        DUNS Reporting                 SEFA                                    DUNS Reporting                            Landing page
        EINs Reporting                 SEFA                                    EIN Reporting                             Landing page
        Pass-Through Funds             SEFA                                    Interagency Pass-Throughs                 Landing page (Federal Grant Pass-
                                                                                                                         Through Funds Detail subsection)
        Pass-Through Entity                   SEFA                             Interagency Pass-Throughs                 Landing Page (Federal Grant Pass-
                                                                                                                         Through Funds Overview subsection)

        Interagency Federal Pass-Through      SEFA                             Interagency Pass-Throughs                 Interagency Federal Pass-Through
        Relationships                                                                                                    Relationships
        Research & Development                SEFA                             Interagency Pass-Throughs                 Interagency Federal Pass-Through
                                                                                                                         Relationships (Research and
                                                                                                                         Development Relationships subsection)



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Chapter/Section in "paper"                    Tab Navigation                     Left Navigation                      Sub Left Navigation
 Reporting Requirements
  Distinguishing between               SEFA                           Interagency Pass-Throughs                Distinguishing between Subrecipients
  Subrecipients and Vendors                                                                                    and Vendors
  Determining Subrecipient Vs.         SEFA                           Interagency Pass-Throughs                Distinguishing between Subrecipients
  Vendor                                                                                                       and Vendors (Determining Subrecipient
                                                                                                               versus Vendor subsection)

  Subrecipient vs. Vendor Response     SEFA                           Interagency Pass-Throughs                Distinguishing between Subrecipients
  Form                                                                                                         and Vendors (Determining Subrecipient
                                                                                                               versus Vendor subsection)

  Special Conditions                   SEFA                           Special Conditions                       Landing page
  Accounting and Financial Reporting   SEFA                           Special Conditions                       GASB 33 Non-Exchange Transactions
  for Non-Exchange Transactions
  related to SEFA
  Nonmonetary Assistance               SEFA                           Special Conditions                       Nonmonetary Assistance
  Federal Surplus Personal Property    SEFA                           Special Conditions                       Federal Surplus Personal Property
  Food Stamps                          SEFA                           Special Conditions                       Food Stamps
  Pass-Through Grants                  SEFA                           Special Conditions                       Pass-Through Grants
  Federal Assistance Expenditures      SEFA                           Special Conditions                       Federal Assistance Expenditures
  Federally Funded Loan Programs       SEFA                           Federally Funded Loan Programs           Landing page
  Federally Funded Student-Aid Grant   SEFA                           Federally Funded Student-Aid Grant       Landing page
  programs                                                            Programs
  Reporting of LEAP/SLEAP Program      SEFA                           Special Conditions                       Reporting of LEAP/SLEAP Program

  Reporting of Robert Byrd             SEFA                           Special Conditions                       Reporting of Byrd Program
  Scholarship Program
  Pass-Through reporting related to    SEFA                           Special Conditions                       Texas A&M Research Foundation
  Agency 014
  Research & Development               SEFA                           Special Conditions                       Research & Development
  Misc. Topics
  Reporting Entity                     SEFA                           Miscellaneous Topics                     Reporting Entity
  Rebates                              SEFA                           Miscellaneous Topics                     Rebates
  DSP                                  SEFA                           Miscellaneous Topics                     Disproportionate Share Program
  Federal Funds to Pay for Debt        SEFA                           Miscellaneous Topics                     Federal Funds to Pay for Debt
  Retirement                                                                                                   Retirement
  Depository Libraries for Govt        SEFA                           Miscellaneous Topics                     Depository Libraries for Govt
  Publications                                                                                                 Publications
  Indirect Costs                       SEFA                           Miscellaneous Topics                     Indirect Costs
  Unemployment Insurance               SEFA                           Miscellaneous Topics                     Unemployment Insurance
  TANF                                 SEFA                           Miscellaneous Topics                     Temporary Assistance for Needy
                                                                                                               Families (TANF)
  Unrestricted Federal Appropriations SEFA                            Miscellaneous Topics                     Unrestricted Federal Appropriations



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    Chapter/Section in "paper"                   Tab Navigation                     Left Navigation                       Sub Left Navigation
     Reporting Requirements
      EFF vs. Federal Funds               SEFA                           Miscellaneous Topics                     Eearned Federal Funds vs. Federal Funds

      Unexpended vs. Expended Federal     SEFA                           Miscellaneous Topics                     Unexpended vs. Expended Federal Funds
      Funds
      Disallowed Prior Year Costs         SEFA                           Miscellaneous Topics                     Disallowed Prior Year Costs
      Contingent Liabilities              SEFA                           Miscellaneous Topics                     Contingent Liabilities
      Reporting of Medicare Related       SEFA                           Miscellaneous Topics                     Reporting of Medicare Related Programs
      Programs
      The American Recovery and           SEFA                           The American Recovery and                Landing page
      Reinvestment Act (ARRA) Fund in                                    Reinvestment Act (ARRA) funds in
      SEFA                                                               SEFA Presentations
8     Notes to the SEFA                   SEFA                           Notes to the SEFA                        Landing page
      Note 1                              SEFA                           Notes to the SEFA                        Note 1
      Note 2                              SEFA                           Notes to the SEFA                        Note 2
      Note 3                              SEFA                           Notes to the SEFA                        Note 3
      Note 4                              SEFA                           Notes to the SEFA                        Note 4
      Note 5                              SEFA                           Notes to the SEFA                        Note 5
      Note 6                              SEFA                           Notes to the SEFA                        Note 6
      Note 7                              SEFA                           Notes to the SEFA                        Note 7
      Table I                             SEFA                           Data Elements                            Table I
      Table II                            SEFA                           Data Elements                            Table II
      Instructions for Transmitting the
8     SEFA on the Web
      Introduction                        SEFA                           Instructions for Transmitting the SEFA   Landing page

      Step 1                              SEFA                           Instructions for Transmitting the SEFA   Step 1 - Log In Screen

      Step 2                              SEFA                           Instructions for Transmitting the SEFA   Step 2 Gather Federal Schedule
                                                                                                                  Information
      Step 3                              SEFA                           Instructions for Transmitting the SEFA   Step 3 - Main Menu

      Step 4                              SEFA                           Instructions for Transmitting the SEFA   Step 4 - Add a New Record for This
                                                                                                                  Agency
      Step 5                              SEFA                           Instructions for Transmitting the SEFA   Step 5 - Viewing/Editing/Deleting an
                                                                                                                  Existing Record
      Step 6                              SEFA                           Instructions for Transmitting the SEFA   Step 6 - Format for Download

      Step 7                              SEFA                           Instructions for Transmitting the SEFA   Step 7 - Reconciliation

      Step 8                              SEFA                           Instructions for Transmitting the SEFA   Step 8 - Entering Notes to the Schedule
                                                                                                                  of Expenditures of Federal Awards on
      Step 9                              SEFA                           Instructions for Transmitting the SEFA   the Web Initial Certification
                                                                                                                  Step 9 -


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    Chapter/Section in "paper"                       Tab Navigation                      Left Navigation                       Sub Left Navigation
     Reporting Requirements
      Step 10                               SEFA                              Instructions for Transmitting the SEFA   Step 10 - Pass-Through Reconciliation

      Step 11                               SEFA                              Instructions for Transmitting the SEFA   Step 11 - Pass-Through Certification

      Step 12                               SEFA                              Instructions for Transmitting the SEFA   Step 12 - Final Certification

      Batch Entry Instructions              SEFA                              Instructions for Transmitting the SEFA   Batch Entry Instructions

8     SEFA/ARRA Reconciliation              SEFA                              SEFA/ARRA Reconciliation                 Landing Page
      SEFA/ARRA Reconciliation-             SEFA                              SEFA/ARRA Reconciliation                 SEFA/ARRA Reconciliation-Timeline
      Timeline
      General Information                   SEFA                              SEFA/ARRA Reconciliation                 General Information
      Instructions for Transmitting the     SEFA                              SEFA/ARRA Reconciliation                 Instructions for Transmitting the
      SEFA/ARRA Reconciliation on the                                                                                  SEFA/ARRA Reconciliation
8     Web
      Step 1 - Log In Screen                SEFA                              SEFA/ARRA Reconciliation                 Instructions for Transmitting the
                                                                                                                       SEFA/ARRA Reconciliation
      Step 2 - Select the SEFA ARRA         SEFA                              SEFA/ARRA Reconciliation                 Instructions for Transmitting the
      Reconciliation Option                                                                                            SEFA/ARRA Reconciliation
      Step 3 - Select your Agency           SEFA                              SEFA/ARRA Reconciliation                 Instructions for Transmitting the
                                                                                                                       SEFA/ARRA Reconciliation
      Step 4 - Begin the SEFA/ARRA          SEFA                              SEFA/ARRA Reconciliation                 Instructions for Transmitting the
      Reconciliation                                                                                                   SEFA/ARRA Reconciliation
      Step 5 - Certify SEFA/ARRA            SEFA                              SEFA/ARRA Reconciliation                 Instructions for Transmitting the
                                                                                                                       SEFA/ARRA Reconciliation
      Data Elements                         SEFA                              SEFA/ARRA Reconciliation                 Data Elements
      Schedule 1B - Schedule of State       SPTR                              Landing Page
      Grant Pass Throughs From/To State
8     Agencies
      State Pass-Through Reconciliation -   SPTR                              State Grant PassThrough Schedule         State Pass-Through Reconciliation-
      Timeline                                                                                                         Timeline
      Grant ID                              SPTR                              State Grant PassThrough Schedule         Grant ID
      Verify/Establish Security Access      SPTR                              State Grant PassThrough Schedule         Verify/Establish Security Access
      Schedule 2 - Supplementary Bond
8     Schedules and Bond Disclosures
      Introduction                          Bond Schedules & Samples          Landing Page
      Required Schedules of Bond            Bond Schedules & Samples          Required Schedules and Samples           Each schedule is presented as a separate
      Information                                                                                                      sub nav within this left navigation
8
      Bond Reporting System Instructions Bond Schedules & Samples             Bond Reporting System Instructions
      Schedule 3 - Reconciliation of CIST Universities                        Organization of University System's      Cash in State Treasury
8     (HE Only)                                                               AFRs


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      Chapter/Section in "paper"                        Tab Navigation                     Left Navigation                        Sub Left Navigation
       Reporting Requirements
        Schedule 4 - Schedule of Modified to General Accounting                 Modified to Full Accrual Adjustments     Basis Conversion Adjustments
        Full Accrual Adjustments agys--
        Schedule no longer required, but BC
        entries are
  8
  8     Schedule 5-Pension Schedules           Notes & Samples                  Note 9 - Pension Plans                   Schedule 5 - Pension Plan Schedules

CHAP    SAMPLE AGENCY FINANCIAL REPORT
        Notes to the Financial Statements

        Note 1 - Summary of Significant        Notes & Samples                  Note 1 - Summary of Significant          Sample
  9     Accounting Policies                                                     Accounting Policies
  9     Note 2 - Capital Assets                Notes & Samples                  Note 2 - Capital Assets                  Sample
        Note 3 - Deposits, Investments, &      Notes & Samples                  Note 3 - Deposits, Investments, &        Sample
  9     Repurch. Agreements.                                                    Repurch. Agreements.
  9     Note 4 - Short-Term Debt               Notes & Samples                  Note 4 - Short-Term Debt                 Sample
  9     Note 5 -Long-Term Liabilities          Notes & Samples                  Note 5 -Long-Term Liabilities            Sample
  9     Note 6 - Bonded Indebtedness           Notes & Samples                  Note 6 - Bonded Indebtedness             Sample
  9     Note 7 - Capital Leases                Notes & Samples                  Note 8 - Leases                          Sample
        Note 8 - Operating Lease Obligations   Notes & Samples                  Note 8 - Lease                           Sample
  9
  9     Note 9 - Retirement Plans              Notes & Samples                  Note 9 - Pension Plans                   Sample
        Note 10 - Deferred Compensation        Notes & Samples                  Note 10 - Deferred Compensation          Sample
  9     (adminis                                                                (adminis
        Note 11- Post Employment Health        Notes & Samples                  Note 11- Post Employment Health Care     Sample
        Care and Life Insurance Benefits UT                                     and Life Insurance Benefits UT and
  9     and A&M Only                                                            A&M Only
        Note 12 - Interfund                    Notes & Samples                  Note 12 - Interfund Balances/Activity    Sample
  9     Balances/Activity
        Note 13 - Continuance Subject to       Notes & Samples                  Note 13 - Continuance Subject to Review Sample
  9     Review
        Note 14 - Adjustments to Fund          Notes & Samples                  Note 14 - Adjustments to Fund Balances   Sample
  9     Balances and Net Assets                                                 and Net Assets
  9     Note 15 - Contingent Liabilities       Notes & Samples                  Note 15 - Contingent Liabilities         Sample
  9     Note 16 - Subsequent Events            Notes & Samples                  Note 16 - Subsequent Events              Sample
  9     Note 17 - Risk Management              Notes & Samples                  Note 17 - Risk Management                Sample
        Note 18 - Management Discussion        Notes & Samples                  Note 18 - Management Discussion and      Sample
  9     and Analysis                                                            Analysis
        Note 19 - Component Units and          Notes & Samples                  Note 19 - Component Units and Related    Sample
  9     Related Organizations                                                   Organizations
        Note 20 - Stewardship, Compliance,     Notes & Samples                  Note 20 - Stewardship, Compliance, &     Sample
  9     & Accountability                                                        Accountability


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      Chapter/Section in "paper"                         Tab Navigation                         Left Navigation                         Sub Left Navigation
       Reporting Requirements
        Note 22 - Donor-Restricted            Notes & Samples                        Note 22 - Donor-Restricted Endowments Sample
  9     Endowments
        Note 23 - Extraordinary and Special   Notes & Samples                        Note 23 - Extraordinary and Special       Sample
  9     Items                                                                        Items
        Note 24 - Disaggregation of           Notes & Samples                        Note 24 - Disaggregation of Receivables   Sample
  9     Receivables & Payables                                                       & Payables
  9     Note 25- Termination Benefits         Notes & Samples                        Note 25- Termination Benefits             Sample
  9     Note 26 - Segment Information         Notes & Samples                        Note 26 - Segment Information             Sample
        Schedules
        Sch 1A - Schedule of Expenditures     N/A-Sample not necessary; SEFA is submitted through a Web application
  9     of Federal Awards
        Sch 1B - Sch of State Pass-Through    N/A-Sample not necessary; SPTR is submitted through a Web application
  9     Grants
        Sch 2A - Miscellaneous Bond           Bond Schedules and Samples             Required Schedules and Samples            Schedule 2A - Miscellaneous Bond
  9     Information                                                                                                            Information
        Sch 2B - Changes in Bond              Bond Schedules and Samples             Required Schedules and Samples            Schedule 2B - Changes in Bonded
  9     Indebtedness                                                                                                           Indebtedness
        Sch 2C - Debt Service Requirements    Bond Schedules and Samples             Required Schedules and Samples            Schedule 2C - Debt Service
  9                                                                                                                            Requirements
        Sch 2D - Analysis of Funds            Bond Schedules and Samples             Required Schedules and Samples            Schedule 2D - Analysis of Funds
  9     Available for Debt Service                                                                                             Available for Debt Service
        Sch 2E - Defeased Bonds               Bond Schedules and Samples             Required Schedules and Samples            Schedule 2E - Defeased Bonds
  9     Outstanding                                                                                                            Outstanding
        Sch 2F-Early Extinguishment and       Bond Schedules and Samples             Required Schedules and Samples            Schedule 2F - Early Extinguishment and
  9     Refunding                                                                                                              Refunding
        Sch 3 - Reconciliation of Cash in     Universities                           Samples                                   Reconciliation of Cash in State Treasury
  9     State Treasury (HE Only)
  9     Sch 3 - Schedule of Cash and Cash     Universities                           Samples                                   Reconciliation of Cash in State Treasury
        Equivalents (HE Only)

CHAP    UNIVERSITY FINANCIAL STMT REQUIREMENTS AND SAMPLE
  10    Introduction                     Universities                                Landing Page
  10    Additional Requirements for GASB Universities                                Additional Requirements for GASB          Landing Page
        34/35                                                                        34/35
 10     Organization of System Offices'  Universities                                Organization of University System's       Landing Page
        AFR                                                                          AFRs
        Consolidated Support Schedules   Universities                                Organization of University System's       Consolidated Support Schedules
                                                                                     AFRs
        Attachment of Each Component's       Universities                            Organization of University System's       Attachment of Each Component's
        Exhibits and Schedules in the                                                AFRs                                      Exhibits and Schedules in the System's
        System's Consolidated Report                                                                                           Consolidated Report
        Eliminating/Reclassification Entries Universities                            Organization of University System's       Eliminating/Reclassification Entries
                                                                                     AFRs

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      Chapter/Section in "paper"                          Tab Navigation                     Left Navigation                       Sub Left Navigation
       Reporting Requirements
        Cash in State Treasury                 Universities                       Organization of University System's      Cash in State Treasury
                                                                                  AFRs
        Annual Financial Report Preparation Universities                          Organization of University System's      AFR Preparation
                                                                                  AFRs
        Tuition and Scholarship Allowances Universities                           Organization of University System's      Tuition and Scholarship Allowances
                                                                                  AFRs
        Accounting and Reporting on            Universities                       Organization of University System's      Accounting and Reporting on Various
        Various Tuition Set-Aside Funds                                           AFRs                                     Tuition Set-Aside Funds
        Required Matrix of Functional          Universities                       Organization of University System's      Required Matrix of Functional
        Operational Expenses                                                      AFRs                                     Operational Expenses
 10     Financial Statements                   Universities                       Financial Statements                     Landing Page
        Sample Statement of Net Assets         Universities                       Samples                                  Statement of Net Assets
        Sample SRECNA                          Universities                       Samples                                  Statement of Revenues, Expenses and
                                                                                                                           Changes in Net Assets (SRECNA)

        Sample Matrix of Operational           Universities                       Samples                                  Matrix of Operational Expenses
        Expenses Reported by Function                                                                                      Reported by Function
        Sample Statement of Cash Flows         Universities                       Samples                                  Statement of Cash Flows

CHAP    USAS RECONCILIATION
  11    Introduction                           USAS                               Landing Page                             Combined with other verbiage from
                                                                                                                           Chapter 1 - Financial Reporting for the
                                                                                                                           State of Texas and Individual Agencies
                                                                                                                           and Universities
 11     Transaction Entry
        Agency Security                        USAS                               USAS Entries                             Agency Security
        Fund Accounting Security               USAS                               USAS Entries                             FA Control Field
        Transaction Dates                      USAS                               USAS Entries                             Transaction Effective Dates
        T-Code and Comptroller Object          USAS                               USAS Entries                             T-Code and Comptroller Object Code
        Code Information                                                                                                   Information
 11     Required Year-End Review and/or        USAS                               Required Year-End Review and/or          Landing Page
        Reconciliation of Financial Data and                                      Reconciliation of Financial Data and
        Balances in USAS                                                          Balances in USAS
 11     Ordering USAS Financial Reports        USAS                               Ordering USAS Financial Reports          Landing Page
        Determining Fiscal Month               USAS                               Ordering USAS Financial Reports          Landing Page
        Online Report Inquiry                  USAS                               Ordering USAS Financial Reports          Landing Page
        USAS Valid Reporting Levels            USAS                               Ordering USAS Financial Reports          Landing Page
        Balance Sheet (DAFR 8580)              USAS                               Ordering USAS Financial Reports          DAFR8580 Balance Sheet -
                                                                                                                           Governmental and Proprietary Fund
                                                                                                                           Types (FFS)
        Statement of Net Assets (DAFR          USAS                               Ordering USAS Financial Reports          DAFR8581 Statement of Net Assets -
        8581)                                                                                                              Balance Sheet Format (GWFS)


                                                                           C:\Docstoc\Working\pdf\a3854c9a-743a-4a4a-9319-19dfbeb06c37.xls                           Page 18
                                                                                      FY 2011 CROSSWALK
                                                                        FOR PAPER REPORTING REQUIREMENTS TO HTML SITE




     Chapter/Section in "paper"                     Tab Navigation                     Left Navigation                      Sub Left Navigation
      Reporting Requirements
       Statement of Net Assets (DAFR        USAS                            Ordering USAS Financial Reports        DAFR8585 Statement of Net Assets -
       8585)                                                                                                       Net Asset Format Operating Statement
                                                                                                                   Reports
       Operating Statement (DAFR 8590)      USAS                            Ordering USAS Financial Reports        DAFR 8590 & 8600 Operating
                                                                                                                   Statement
       Statement of Changes in Fiduciary    USAS                            Ordering USAS Financial Reports        DAFR 8605 Statement of Changes in
       Net Assets (DAFR 8605)                                                                                      Fiduciary Net Assets
       Statement of Changes in Assets and   USAS                            Ordering USAS Financial Reports        DAFR8690 Statement of Changes in
       Liabilities (DAFR 8690)                                                                                     Assets & Liabilities
       Interfund/Interagency Activity       USAS                            Ordering USAS Financial Reports        DAFR 8910 Interfund/Interagency
       Report (DAFR 8910)                                                                                          Activity
       General Ledger Fund Detail Trial     USAS                            Ordering USAS Financial Reports        DAFR 8920 GL Fund Detail Trial
       Balance (DAFR 8920)                                                                                         Balance
       Detail Account Activity by Fund      USAS                            Ordering USAS Financial Reports        DAFR 8680 Detail Account Activity by
       (DAFR 8680)                                                                                                 Fund
11     Sample Process for Reconciling       USAS                            Sample Process for Reconciling USAS to Landing Page
       USAS to Agency Financial                                             Agency Financial Info
       Information
       Step 1 - Order USAS Financial        USAS                            Sample Process for Reconciling USAS to   Step 1 - Order USAS Financial Reports
       Reports                                                              Agency Financial Info
       Step 2 - Enter USAS Information      USAS                            Sample Process for Reconciling USAS to   Step 2 - Enter USAS Information into
       into Worksheet                                                       Agency Financial Info                    Worksheet
       Step 3 - Enter Agency Financial      USAS                            Sample Process for Reconciling USAS to   Step 3 - Enter Agency Financial
       Information into Worksheet                                           Agency Financial Info                    Information into Worksheet
       Step 4 - Analyze the Adjustment      USAS                            Sample Process for Reconciling USAS to   Step 4 - Analyze the Adjustment Amount
       Amount Column                                                        Agency Financial Info                    Column
       Step 5 - Prepare Data Entry          USAS                            Sample Process for Reconciling USAS to   Step 5 - Prepare Data Entry
       Documentation                                                        Agency Financial Info                    Documentation
       Step 6 - Verify the Effect of the    USAS                            Sample Process for Reconciling USAS to   Step 6 - Verify the Effect of the
       Adjustments                                                          Agency Financial Info                    Adjustments
       Step 7 - Other Information           USAS                            Sample Process for Reconciling USAS to   Step 7 - Other Information
                                                                            Agency Financial Info
11     USAS Reconciliation Worksheet        Tools                           Templates & Sample Exhibits              USAS Reconciliation Worksheet (Excel)

11     Data Entry Sheet                     Tools                           Templates & Sample Exhibits              Data Entry Templates (Excel)




                                                                     C:\Docstoc\Working\pdf\a3854c9a-743a-4a4a-9319-19dfbeb06c37.xls                          Page 19
        REPORTING REQUIREMENTS AND TECHNICAL GUIDANCE FOR ANNUAL FINANCIAL REPORTS
                    OF STATE AGENCIES AND STATE COLLEGES AND UNIVERSITIES



Chapter in "paper" Reporting
Requirements
  1    Deadlines
  1    List of agencies with Independent
       Audits
  1    Financial Reporting Analysts
  1    Requirements for Agencies that do
       not issue Stand-Alone or Audited
       Reports
  1    Requirements for Agencies that issue
       Stand-Alone or Audited Reports
  1    Comptroller Submission
       Requirements
  1    List of SRAs
  1    List of FRAs
  1    SRA Package Submission
       Requirements
  1    FRA Package Submission
       Requirements
       Agency Year-End USAS
  1    Adjustments and AFR Checklist
  1    Addresses and Number of Copies to
       Deliver
  1    Explanation of USAS Certification
       Form
  1
       Special Audit Note

       Agency Transmittal Letter unaudited
  9    AFR
       Agency Transmittal Letter audited
  9    AFR
       Beginning Capital Asset Balances
  13   for State Agencies and Universities
       Beginning Long-Term Liability
       Balances for State Agencies and
  13   Universities

  13   Beginning Cash & Cash Equivalents
  15   Glossary



                                                                               Page 20
          REPORTING REQUIREMENTS AND TECHNICAL GUIDANCE FOR ANNUAL FINANCIAL REPORTS
                      OF STATE AGENCIES AND STATE COLLEGES AND UNIVERSITIES


AFR PREPARATION RESOURCES -
ONLINE DOCUMENTS
      Sample Balance Sheets - Also
      included in Chapter 9
      Sample Cash Flow Statements - Also
      included in Chapter 9
      Sample Combined Stmt of Rev,
      Exps and Changes in Fund Balance -
      Also included in Ch 9
      AFR Working Papers
      Note 2-Capital Asset Template
      List of Notes to the Financial Stmts,
      Full Rptng Agencies

        List of Notes to the Financial Stmts,
        Simplified Rptng Agencies
        Pension Note Templates




        Higher Education Templates
        Higher Education Template for
        Capital Asset Note 2
            Agency Template Exhibit I
        Exhibit I - Combined Balance
        Sheet/Statement of Net Assets -
        Govt'l
        Exhibit A-1 Balance Sheet All
        General and Consolidated Funds
        Exhibit B-1 Balance Sheet - Special
        Revenue
        Exhibit C-1 Balance Sheet - Debt
        Service
        Exhibit D-1 Balance Sheet - Capital
        Projects
        Exhibit E-1 Balance Sheet -
        Permanent Funds
           Agency Template Exhibit II




                                                                                 Page 21
 REPORTING REQUIREMENTS AND TECHNICAL GUIDANCE FOR ANNUAL FINANCIAL REPORTS
             OF STATE AGENCIES AND STATE COLLEGES AND UNIVERSITIES



Exhibit II - Combined Statement of
Revenues, Expenditures, and
Changes in Fund Balances/Statement
of Activities - Govt'l
Exhibit A-2 Statement of Revenues,
Expenditures, and Changes in fund
Balances - All General and
Consolidated Funds

Exhibit B-2 Statement of Revenues,
Expenditures, and Changes in Fund
Balances - Special Revenue Funds
Exhibit C-2 Statement of Revenues,
Expenditures, and Changes in fund
Balances - Debt Service Funds
Exhibit D-2 Statement of Revenues,
Expenditures, and Changes in Fund
Balances - Capital Projects Funds
Exhibit E-2 Statement of Revenues,
Expenditures, and Changes in fund
Balances - Permanent Fund Funds
     Agency Template Exhibit
               III_IV_V
Exhibit III - Combined Statement of
Net Assets - Prop.
Exhibit F-1 Statement of Net Assets-
Enterprise Funds
Exhibit IV - Combined Stmt of Rev,
Exp and Changes in Fund Net Assets
- Prop.
Exhibit F-2 Stmt of Rev, Exp and
Changes in Fund Net Assets -
Enterprise
Exhibit V/Va - Combined Statement
of Cash Flows - Prop
Exhibit F-3/F-3a Stmt of Cash
Flows - Enterprise
 Agency Template Exhibit VI_VII
Exhibit VI - Combined Stmt. of
Fiduciary Net Assets
Exhibit G-1 Statement of Fiduciary
Net Assets - Pension

                                                                        Page 22
       REPORTING REQUIREMENTS AND TECHNICAL GUIDANCE FOR ANNUAL FINANCIAL REPORTS
                   OF STATE AGENCIES AND STATE COLLEGES AND UNIVERSITIES

      Exhibit H-1 Statement of Fiduciary
      Net Assets - Statement of Fiduciary
      Exhibit I-1 External Invest.
      Net Assets - Private Purpose Trust
      Exhibit J-1 Statement of Changes in
      Assets and Liabilities - Agency
      Funds
      Exhibit VII - Combined Stmt. of
      Chgs in Fiduciary Net Assets
      Exhibit G-2 Statement of Changes
      in Fiduciary Net Assets - Pension
      Exhibit H-2 Statement of Changes
      in Fiduciary Net Assets - External
      Invest.
      Exhibit I-2 Statement of Changes in
      Fiduciary Net Assets - Private
      Purpose Trust Fds

      Exhibit VIII — Combined Statement
       Agency Template Exhibit VIII_IX
      of Net Assets — Discretely
      Presented Component Units
      Exhibit K-1 — Combining
      Statement of Net Assets —
      Discretely Presented Component
      Exhibit
      Units IX — Combined Statement
      of Revenues, Expenses and Changes
      in Net Assets — Discretely
      Exhibit K-2 — Combining
      Statement of Revenues, Expenses
      and Changes in Net Assets —
      Discretely Presented Component
      Units

APPENDICES

      App A - USAS General Ledger
      Accounts with GAAP GL Class
      App B - USAS General Ledger
      Accounts Sorted by GAAP Category

      App C - Revenues/Expenditures
      Sorted by Comptroller Object



                                                                              Page 23
 REPORTING REQUIREMENTS AND TECHNICAL GUIDANCE FOR ANNUAL FINANCIAL REPORTS
             OF STATE AGENCIES AND STATE COLLEGES AND UNIVERSITIES



App D - Comp Object Codes with
Governmental Fund Rollups

App E - Comp Object Codes with
Proprietary Fund Rollups

App F - Comp Object Codes with
Fiduciary Fund Rollups




                                                                        Page 24

				
DOCUMENT INFO