Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Notes & Samples
NOTE 32 – Fund Balances
Sample (Illustrative, may not tie to exhibits)
Sample Agency has the following restrictions/covenants causing fund balances to be committed and restricted:
| GAAP Fund | Fund | AFR 54 Class | Amount | Citation | Comments |
|---|---|---|---|---|---|
| 0001 | 5157 | Committed | $1,000,000.00 | TX Govt Code §51.851 and §51.852 | Funds for a specific purpose, e-filing technology project |
| 0001 | 0001 | Restricted | $1,000,000.00 | Federal ALN 84.048 | Federal funds, restrictions are externally imposed by federal government agencies. |
| 0001 | 0001 | Restricted | $1,000,000.00 | Federal ALN 84.367 | Federal funds, restrictions are externally imposed by federal government agencies. |
| 0001 | 0019 | Restricted | $1,000,000.00 | Federal ALN 93.917 | Federal funds, restrictions are externally imposed by federal government agencies. |