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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 24 – Disaggregation of Receivable and Payable Balances

  1. Disclose any receivable or payable balances that may be obscured by aggregation in their reporting on the face of the financial statements.
  2. Disclose if there are significant receivable balances not expected to be collected within the next fiscal year.

Review current or non-current receivables or payables amounts with the following FMQuery–SIRS reports located in the AFR Desk Review menu:

  • DR103 — Review Other Receivables (BS,SNA-8580)
  • DR105 — Review Other Payables (BS,SNA-8580)
Glenn Hegar
Texas Comptroller of Public Accounts
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