Reporting Requirements for Annual Financial Reports of State Agencies and Universities

General Accounting

Fund Financial Statements
Funds Required to be Reported

Present each combining statement with a separate column for each appropriated fund/GAAP fund and fund type combination. Do not combine two or more appropriated funds into one column. Title each column with the name and number of the appropriated fund as listed in the Texas Comptroller Manual of Accounts. Under the appropriated fund title, identify the D23 fund number(s) reported in USAS for that appropriated fund.

Local fund titles are given at the agency’s discretion, but use appropriated fund 9999 to indicate that the local funds are held outside of the state treasury. Do not use appropriated fund 9999 to indicate amounts that are on deposit in the imprest accounts of an appropriated state fund. Report those with the appropriated fund that provided the source of cash for the imprest funds and identify the fund by the D23 fund number reported in USAS.

It is not necessary to separate balances and activities of individual grants or programs in the same appropriated fund into different columns. Combine all balances and activities for the same appropriated fund into a single column. If desired, combining statements may be prepared to present additional detail.

Review the list of appropriated funds under your agency’s control as presented in the Texas Comptroller Manual of Accounts and verify in USAS that all appropriated funds are represented in the financial statements. Note that some appropriated funds may have been discontinued after the issuance of the Texas Comptroller Manual of Accounts.