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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities


Agency Year-End USAS Adjustments and AFR Checklist
Step 8 – Notes to the Financial Statements

Note 1 – Significant Accounting Polices

  1. Include descriptions of only the fund type and funds actually used by the agency. Also include a reference to component units, if applicable.
Glenn Hegar
Texas Comptroller of Public Accounts
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