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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
Fiduciary Funds

Pension and Other Employee Benefit Trust Funds, External Investment Trust Funds and Private-Purpose Trust Funds

Use the following GL account to record the net position of fiduciary funds:

  • Fiduciary Net Position Held in Trust (GL 2400) – The difference between the assets, deferred outflows of resources, deferred inflows of resources and liabilities of fiduciary funds.
Glenn Hegar
Texas Comptroller of Public Accounts
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