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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

General Accounting

Governmental Reporting Overview
Budget Reductions

Report all budget reductions on the operating statement as follows:

  • Reductions of appropriations in the general revenue fund are recorded as a reduction of legislative appropriation revenue.
  • Reductions from special revenue funds are reported as “transfer out – agency 902, fund 0001.”
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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