黑料网最新入口

Annual Financial and Compliance Report

Contact Information

Paul Moreno (512) 475-2228 or paul.moreno@tea.texas.gov

Division of Financial Compliance
Phone: (512) 463-9095
Fax: (512) 463-1777
Email: schoolaudits@tea.texas.gov

Each year, a Charter School, Independent School District (ISD) or education service center (ESC) must take the following steps:

  1. Prepare its annual financial statements.
  2. Have its annual financial statements audited by a licensed independent certified public accountancy (CPA) firm.
  3. Submit the resulting audited annual financial and compliance report (AFR) and additional data to the 黑料网最新入口 (黑料网最新入口) for review.

When is the AFR due to 黑料网最新入口? 

 

An AFR is due by no later than 150 days after the close of a district鈥檚 fiscal year. The following table shows the due dates for different fiscal year calendars.

Table scrolls horizontally on small screens.

If a district鈥檚 fiscal year ends on then the AFR is due to 黑料网最新入口 on or before
August 31, January 28.
June 30, November 27.
  • The , does not provide for any extension when the date falls on a holiday or weekend. The AFR is also not required to be submitted earlier.
  • A complete, board approved, and signed AFR in PDF and data feed text file must be received through the AUDIT application in the 黑料网最新入口 Login (黑料网最新入口L) secure environment to meet submission requirements.
  • Emailing of the required AFR files does not meet submission requirements.
  • The AUDIT application in 黑料网最新入口L is open 24 hours a day, seven days a week to accept electronic AFR submissions.

*Change to 黑料网最新入口 FY2026 Annual Financial Report Submission Due Date*

Due to the delay in the release of the final 2026 Office of Management and Budget (OMB) Compliance Supplement, the submission deadline for charter schools and school districts that are required to undergo a Federal Single Audit will be extended to 30 days after the release of the final 2026 Compliance Supplement.

Please refer to the October 1, 2026, To the Administrator Addressed Correspondence titled, FY2026 Annual Financial Report with a Federal Single Audit.

 

Preparation of the Annual Financial Report submission 

The AFR electronic submission summary:

  1. Prepare annual financial statements and have them audited by a licensed independent CPA firm.
  2. Have the audited AFR approved by its board.
  3. Prepare a PDF version of its board-approved, audited AFR.
  4. Ensure that the AFR PDF file includes:
    • Certificate of Board
      • Indicated to be approved or disapproved
      • Complete date: month, date, and year
      • Signed by board president and secretary (or other board member in place of)
    • Signed and dated auditor's reports
    • Federal single audit report (required when $750,000 or more in federal expenditures)
    • Management letter (if issued)
    • Schedule L-1, Required Responses to Selected School FIRST Indicators (ISDs only, Charter Schools submit schedule RQ1 in data feed only)
  5. Prepare data feed text file submission.
  6. Ensure that the financial information in the AFR and data feed are consistent.
  7. Submit Both the PDF and data feed through the AUDIT application in the 黑料网最新入口 Login (黑料网最新入口L)
  8. Review the PDF and data feed submission for consistency and completeness.
  9. Finalize the data feed text file.
  10. Use the VIEW District Status menu option in the AUDIT application to open and view each PDF file for completeness, and verify that the data feed is submitted and finalized. 

For instructions on submitting the AFR and data feed to 黑料网最新入口, see Electronic Submissions.

Common Issues with Annual Financial Report submissions

The following presentation(s) summarize the common issues identified during reviews of the annual financial report PDF and data feed file submissions. The third presentation provides information on updates to two ISD data feed schedules for FY2023 submissions.

Listing of External Audit Firms

We have provided a listing of independent audit firms that have performed audits of charter schools and school districts in Texas for the most recent audit year. The firms are listed by the name under which the audit was performed and the number of audits performed in each ESC region. Please refer to the Texas State Board of Public Accountancy website at  for contact information, name changes, and the license status of each firm.

Please note that this posting is not an endorsement of any of the firms listed.  

Charter schools, ESCs, and school districts in Texas must ensure their independent auditor:

  • is a CPA firm that has a current valid license issued by the Texas State Board of Public Accountancy;
  • is a CPA with a current valid license issued by the Texas State Board of Public Accountancy;
  • is a member of the AICPA Governmental Audit Quality Center (GAQC) (); and
  • meets all additional rules of the , , and all other requirements.

Out-of-State CPA Firms Unlicensed in Texas

An out-of state CPA firm unlicensed in Texas can perform a Texas school audit; however, the auditor signing off on the audit is required to be a Texas licensed CPA per the Texas Education Code 搂44.008(a) and Texas Administrative Code 搂109.23(d)(1)(B).

The following spreadsheet contains a listing of external certified public accounting firms that performed audits of charter schools, governmental charter schools, and school districts:

Electronic AFR Public Viewer 

Statutes and Rules Related to the AFR