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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities


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

Note 27 – Service Concession Arrangements

  1. Disclose the following information for service concession arrangements (if applicable):
    1. A general description of the arrangement in effect during the reporting period (including management’s objectives for entering into it) and the status of the project during the construction period (if applicable).
    2. The nature and amounts of assets, liabilities and deferred inflows of resources related to a service concession arrangement that is recognized in the financial statements.
    3. The nature and extent of rights retained by the transferor or granted to the governmental operator under the arrangement.
    4. If applicable, 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
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