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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Pass-Through Activity

Miscellaneous Topics
Unrestricted Federal Appropriations – Universities

Certain universities receive unrestricted federal appropriations for current operations by federal legislative acts. These unrestricted federal appropriations are recognized as revenue when received by or made available to the university. SEFA includes only the actual expenditure of these appropriations and, therefore, this is a reconciling item on the reconciliation in SEFA Note 2 for the net difference between federal appropriation revenue and the expenditure of federal appropriations.

Glenn Hegar
Texas Comptroller of Public Accounts
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