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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Capital Assets

Sale, Disposal or Interagency transfer of Capital Assets
External Agencies

External agencies are institutions of higher education that do not report capital assets in SPA — whereas internal agencies are all state agencies and institutions of higher education that do report capital assets in SPA.

In order to reconcile the transfer of capital assets at the statewide level for CAFR, external agencies are required to provide the following information using the External Agencies Transfers In and Out (Excel) template:

  • Transfers from internal agencies
  • Transfers from external agencies within the system
  • Transfers from external agencies outside the system
  • Transfers to internal agencies
  • Transfers to external agencies within the system
  • Transfers to external agencies outside the system

External agencies must submit the fiscal year-end External Agencies Transfers In and Out (Excel) to the financial reporting section by Nov. 1, 20XX.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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