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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities


Financial Statements

Universities present financial information for all funds aggregated in a single column as business-type activities.

Component units meeting the criteria for discrete presentation are reported separately from primary government activity. Blended component unit activity is combined within the primary government column. For more information, see Component Units.

Universities present the three financial statements required of proprietary fund types:

For more information on using the ACFR web application, see Instructions for the ACFR Web Application.

Glenn Hegar
Texas Comptroller of Public Accounts
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