Introduction
A statement of cash flows is required for all State agencies and Universities that have proprietary funds.
This course is designed to:
- provide a basic understanding of the cash flow statement,
- outline common problems associated with the cash flow statement,
- provide examples of how agencies should present the cash flow statement, and
- provide a forum for agencies to ask questions and receive answers.
Please feel free to visit this website at any time to refresh your knowledge
of the statement of cash flows.
We also welcome your comments on additional topics or suggestions for clarifications.
Send your comments to Shelly Arnold, CPA at shelly.arnold@cpa.texas.gov.