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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 4 – Short-term Liabilities

  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.
Glenn Hegar
Texas Comptroller of Public Accounts
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