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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Resources

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

Note 11 – Postemployment Benefits Other Than Pensions (UT, A&M, ERS and TRS only)

  1. Only agencies that administer post-employment health care and life insurance benefits (ERS, TRS, UT and A&M) are required to prepare Note 11 in compliance with GASB 45 and GASB 74.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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