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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 22 – Donor Restricted Endowments

  1. Note 22 is required if the agency has endowments restricted by a donor’s stipulation.
  2. Explain various from prior year-end for expendable and nonexpendable balances.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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