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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 Financial Statements
Funds Required to be Reported

Include a separate column for each appropriated fund/GAAP fund and fund type combination in each combining statement. 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.

Local fund titles are given at the agency’s discretion, but use appropriated fund 9999 to indicate that the local funds are not on deposit in the state’s Treasury. Do not use appropriated fund 9999 to indicate amounts that are imprest accounts of an appropriated state fund. Report these 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 below the column title.

It is not necessary to isolate balances and activities of individual grants or programs in the same appropriated fund into separate columns. Combine all balances and activities of the same appropriated fund into one 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. Some appropriated funds were discontinued subsequent to the issuance of the Texas Comptroller Manual of Accounts.

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