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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities


Organization of AFRs for University Systems, Component Universities & Independent Universities
Accounting and Reporting on Various Tuition Set-Aside Funds

Various state statutes require the governing boards of institutions of higher education to set aside certain percentages of tuition collected from students enrolled in various programs. The accounting and reporting requirements for these tuition set-aside funds can be found in Processing Requirements for Various Tuition Set-Aside Funds (FPP A.040).

The tuition set-aside funds include:

  • Dental schools (appropriated fund 02XX)
  • Dental hygienist degree or certificate programs (appropriated fund 02XX)
Glenn Hegar
Texas Comptroller of Public Accounts
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