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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Requirements for Local Operating Funds and Associated Local Funds

Issued: Sept. 14, 2012
Updated: June 21, 2016 – View Changes

FPP S.009


Applicable to

  • State agencies that have funds held outside the State Treasury (local funds), including self-directed semi-independent (SDSI) agencies, but excluding institutions of higher education
  • All authorized and/or existing local funds, regardless of activity or balance


Agencies are required to consistently use and report local funds as detailed in this fiscal policy and procedure (FPP). These requirements allow the Texas Comptroller of Public Accounts to ensure proper tracking of local funds.

Legal cites

Texas Government Code, Section 403.011; Texas Finance Code, Title 2, Chapter 16; Vernon’s Civil Statutes, Title 132, Chapter 19, Article 8930

Changes to this Document
06/21/2016 Updated the USAS Local Operating Funds List and reworded to present tense to reflect current policy
Glenn Hegar
Texas Comptroller of Public Accounts
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