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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 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.
Glenn Hegar
Texas Comptroller of Public Accounts
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