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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

Since several agencies operate loan programs and current accounting standards do not provide specific reporting requirements, use the guidelines available in this section to ensure consistent statewide reporting. Classify loan programs as one of the following:

  • FT01 (general)
  • FT02 (special revenue)
  • FT05 (enterprise fund)

Occasionally it is difficult to easily categorize loan programs into one of these fund types. Additional information is provided within this section in an effort to assist agencies in determining the appropriate fund type classification.

Glenn Hegar
Texas Comptroller of Public Accounts
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