Financial Reporting Resources

GASB Website

GASB 87 Leases

Annual Financial (AFR) Reports

State Comptroller’s Reporting Requirements

SACS Accreditation (see Accredited and Candidate Institution List for status)

AFR Reporting Instructions

• AFR Contact List
• AFR Reporting Instructions
• AFR Submission Deadlines
• Important Year-End Deadlines
• List of Items to Submit

Fund Accounting Training

• Module 1 – Fund Accounting Overview
• Module 2 – Proprietary Current Funds and Fiduciary Funds
• Module 3 – Endowment and Similar Funds
• Module 4 – Plant Funds

FY 2023 AFR Workshop

• Agenda
  • Presentations – Day 1
    • Welcome Update
    • State Comptroller Update
    • Reporting Updates
      • Report Comparison Handout
    • Telling Your Story
    • Federal and State Pass-Through
      • SEFA Handouts
      • SEFA Recon Example
      • TAMU IV-Fund Recon
    • Capital Asset Reporting
      • FFX Code Handout
      • N-2 Report Definition
      • Capital Asset AFR Review
    • Tuition Discount
      • TAMU Sample
      • Object Codes
  • Presentations – Day 2
    • Cash & Investments
    • Treasury Team & Wells Fargo
    • USAS 101
• FAMIS Year-End Procedures

White Papers

• APS011 Benefits Proportional by Fund White Paper 2023
• Schedule of Expenditure of Federal Awards White Paper 2015
• Exclusion Table and Unallowable Cost White Paper 2012
  • Exclusion Table and Unallowable Cost Lists
• Research Function White Paper 2013
• TAMUS GASB 51-Intangibles White Paper 2010