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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Resources

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

Note 12 – Interfund Balances/Activities

  1. Note 12 is required for interfund receivables (GL 0279)/payables (GL 1049).
  2. Interfund receivables (GL 0279) and interfund payables (GL 1049) balances per Note 12 tie to balance sheet/statement of net position.
  3. Interfund receivables and interfund payables include agency and fund information in Note 12.
  4. Submit a copy of the agency’s applicable note from its published AFR through the ONDSS web application. The required format is a Microsoft Word document (latest version: docx) with header information that includes: agency name/number and note number/name. If the note contains a table, include the table in the Word document — rather than as a separate Excel document or other database application file. Do not submit a note to indicate “not applicable.”
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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