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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Universities

Organization of AFRs for University Systems, Component Universities & Independent Universities
Consolidated Support Schedules

Note: Consolidation requirements do not apply to Independent Universities.

  • Consolidated Schedule 2A – Miscellaneous Bond Information (if applicable)
  • Consolidated Schedule 2B – Changes in Bond Indebtedness (if applicable)
  • Consolidated Schedule 2C – Debt Service Requirements – General Obligation and Revenue Bonds (if applicable)
  • Consolidated Schedule 2D – Analysis of Funds Available for Debt Service – General Obligation and Revenue Bonds (if applicable)
  • Consolidated Schedule 2E – Defeased Bonds Outstanding (if applicable)
  • Consolidated Schedule 2F – Early Extinguishment and Refunding (if applicable)
  • Consolidated Schedule 3 – Reconciliation of Cash in State Treasury (could also include Cash and Cash Equivalents detail)
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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