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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 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.
Glenn Hegar
Texas Comptroller of Public Accounts
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