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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

General Accounting

Fund Balance/Net Position
Discrete Component Units

Discrete component units are reported in fund type 15 using the full accrual basis of accounting, in the same manner as proprietary funds.

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