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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

General Accounting

Receivables
Disposition of Uncollectable Accounts

Agencies must take all appropriate and cost-effective actions to aggressively collect accounts receivables. The Office of the Attorney General (OAG), the primary agency responsible for the provision of legal services, promulgates the necessary policies and procedures pertaining to the collection and litigation of past-due accounts.

Agencies must adhere to the provisions of the OAG’s collection procedures found in the Texas Administrative Code, Title 1 Administration, Part 3 Office of the Attorney General, Section 59.2, Collections Process: Uniform Guidelines and Referral of Delinquent Collections.

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