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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

General Accounting

Loan Programs
Evaluation and Decision

Analyze the factors presented in the Loan Programs section to justify the financial reporting method for the loan program. No single factor may be sufficient to make a decision.

  • Use of the enterprise funds provides the greatest financial information, especially for those programs intended to be self-sufficient. Enterprise funds are also more appropriate for economic programs.
  • General or special revenue funds may be appropriate when the program serves social objectives, the state provides supplemental support for the loan repayments and cash flow information is not considered critical.
Glenn Hegar
Texas Comptroller of Public Accounts
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