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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 24 – Disaggregation of Receivable and Payable Balances
Sample (Illustrative, may not tie to exhibits)

Net other receivables as of Aug. 31, 20CY, as reported in the general fund (Exhibit I), are detailed by type as follows:

Net Other Receivables Current Amount
Receivables related to healthcare $   956,425.62
Receivables related to grants and sponsored programs 785,792.48
Receivables related to external parties/other companies 143,986.76
Receivables related to auxiliary enterprises 85,987.65
Receivables related to facilities/construction projects 62,783.74
Receivables related to patents 55,878.77
Receivables related to loan funds and financial aid 25,987.22
Total Net Other Receivables – Current 2,116,842.24
Net Other Receivables Non-Current Amount
Receivables related to healthcare $     56,325.60
Receivables related to facilities/construction projects 75,957.22
Total Net Other Receivables – Non-Current 132,282.82
Total Net Other Receivables $ 2,249,125.06

Net other payables as of Aug. 31, 20CY, as reported in the general fund (Exhibit I), are detailed by type as follows:

Net Other Payables Amount
Payables related to construction activity $    264,416.35
Payables related to utilities 100,987.42
Payables related to purchased contracted services 56,772.89
Total Net Other Payables $    422,176.66
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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