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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 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 CFDA 84.048 Federal funds, restrictions are externally imposed by federal government agencies.
0001 0001 Restricted $1,000,000.00 Federal CFDA 84.367 Federal funds, restrictions are externally imposed by federal government agencies.
0001 0019 Restricted $1,000,000.00 Federal CFDA 93.917 Federal funds, restrictions are externally imposed by federal government agencies.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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