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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Financial Reporting

What’s New?

Substantive Changes Made to Comptroller Manual of Accounts

Several substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009). These changes include routine maintenance and edits to the Manual of Accounts and also reflect legislation passed by the 85th Legislature, Regular Session effective prior to Sept. 1, 2017.

The Manual of Accounts provides current information on state agencies, appropriated funds and accounts and object codes to be used in properly recording accounting transactions.

AFR Work Sessions Scheduled

Financial reporting analysts can help agencies reconcile the 2017 annual financial report (AFR) to the Uniform Statewide Accounting System (USAS) either over the phone or during scheduled work sessions. Prior to scheduling a work session or making travel arrangements for a work session, agencies must attempt to complete the fiscal year-end USAS entries.

If you encounter problems with USAS entries you are attempting to enter, contact your agency’s financial reporting analyst, who may request copies of the USAS entries. If the issue cannot be resolved by phone or email, you may then schedule a work session with your agency’s financial reporting analyst.

GASB Questionaires

All simplified and full reporting agencies are required to complete and submit every GASB Questionnaire each fiscal year. All of the following GASB Questionnaires are due on or before Aug. 15, 2017:

  • GASB14/39 – Component Units
  • GASB 49 – Pollution Remediation Obligations
  • GASB 60 – Service Concession Arrangements
  • GASB 62 – Codification of Accounting
  • GASB 69 – Government Combinations and Disposals of Government Operations
  • GASB 70 – Non-exchange Financial Guarantees
  • GASB 77 – Tax Abatement


Annual Financial Report Update Training

Fiscal Management offers a variety of training. Explore your options at Training Center.


Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact
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