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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 9 – Pension Plans

  1. Agencies issuing an independent audited AFR are required to prepare Note 9 in compliance with GASB 68, GASB 73 and GASB 82.
  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 frs@cpa.texas.gov.
  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
Questions? Contact statewide.accounting@cpa.texas.gov
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