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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Table of Contents

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Introduction

Governmental Accounting Standards Board (GASB)
Current GASB Pronouncements

The state of Texas follows the requirements and guidelines provided in GASB pronouncements (statements, interpretations, technical bulletins and concepts statements). These pronouncements are available in the following formats from GASB’s website:

GASB Statements (effective for current year)

GASB Interpretations

GASB Technical Bulletins

GASB Concepts Statements