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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 9 – Defined Benefit Pension Plans and Defined Contribution Plan

  1. Agencies issuing an independent audited AFR are required to prepare Note 9 in compliance with GASB 68, GASB 73 and GASB 82. 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.”
  2. Agencies that administer pension plans (ERS, TRS and TESRS) are required to prepare Note 9 in compliance with GASB 67 and provide GASB 68, GASB 73 and GASB 82 information separately to the Comptroller’s Financial Reporting Section submitted via email to
  3. University system offices and independent universities that administer the Optional Retirement Program (ORP) must disclose the amounts contributed by members and by the employer for the program.
Glenn Hegar
Texas Comptroller of Public Accounts
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