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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 9 – Defined Benefit Pension Plans and Defined Contribution Plan

Institutions of higher education and agencies that issue an independent audited annual financial report with defined benefit pension plans are impacted by GASB 68, GASB 73 and GASB 82. Pension plan administrators (such as ERS, TRS and TESRS) are required to provide information compliant with GASB 68, GASB 73 and GASB 82 to the Comptroller’s Financial Reporting section to report the state’s share of net pension liability, pension-related measures and required disclosures.

For agencies that are impacted by GASB 68, GASB 73 and GASB 82, please contact your financial reporting analyst for detailed guidance on the requirements for these GASB statements.

Glenn Hegar
Texas Comptroller of Public Accounts
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