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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 24 – Disaggregation of Receivable and Payable Balances (Submitted through the ONDSS web application)

  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 FMQuery–SIRS AFR Desk Review and running the reports listed below located in the Balance Sheet drop-down menu:

    • DR103 — Review Other Receivables (BS,SNA-8580)
    • DR105 — Review Other Payables (BS,SNA-8580)
  3. Submit a copy of the agency’s Note 24 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 Note 24 contains a table, include the table in the Word document — rather than as a separate Excel document or other database application file. If Note 24 does not apply, 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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