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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Notes & Samples

NOTE 3 – Deposits, Investments and Repurchase Agreements


Note 3 applies to all agencies that have local bank accounts and/or accounts for investments (including repurchase agreements) on their AFR. The Comptroller’s Treasury Operations Division is responsible for all disclosures relating to the funds held in the treasury.

All agencies, including component higher education agencies, must submit Note 3 as described in the Note 3 Sample. Submit a copy of the agency’s Note 3 from its published AFR. The required format is a Microsoft Word document with the header information (agency name/number and Note number/name) sent as an attachment to

In addition, all agencies (except component higher education agencies) must submit and certify certain Note 3 disclosures using the Deposit and Investment Note Submission System (DINSS), even if there is no activity. The AFR Note 3 must tie to the Note 3 disclosures submitted through DINSS.

Component higher education agencies are exempt from using DINSS and must NOT submit and certify Note 3 disclosures using DINSS.

Glenn Hegar
Texas Comptroller of Public Accounts
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