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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 4 – Short-term Liabilities (Submitted through the ONDSS web application)

  1. Include the purpose for the short-term debt.
  2. Include a separate table for component units (if applicable) in the same format as the Note 4 Sample table shown for governmental activities.
  3. Submit a copy of the agency’s Note 4 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 4 contains a table, include the table in the Word document — rather than as a separate Excel document or other database application file. If Note 4 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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