Tex. Gov't Code § 2101.012 · Subchapter B. FINANCIAL REPORTING
UNIFORM ACCOUNTING AND REPORTING PROCEDURES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The comptroller shall prescribe uniform accounting and financial reporting procedures that each state agency shall use in the preparation of the information requested under Section 2101.011. The procedures may include procedures that prescribe a uniform format for and a uniform method of reporting the financial information included in the annual financial report.
(b) The procedures must include the requirements for compliance with the federal Single Audit Act of 1984 and Office of Management and Budget Circular A-133 and any subsequent changes or amendments that will fulfill the audit requirements for a statewide single audit.
(c) The accounts of the institutions shall be maintained and audited in accordance with the approved reporting system.
(d) The comptroller may adopt rules to implement this section.
Notes and commentary — not statutory text
History
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993. Amended by Acts 2001, 77th Leg., ch. 1158, Sec. 42, eff. Sept. 1, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 141 (S.B. 470), Sec. 1, eff. May 18, 2007.
Acts 2019, 86th Leg., R.S., Ch. 795 (H.B. 2042), Sec. 3, eff. September 1, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/GV/htm/GV.2101.htm
- Text hash
- sha256 b55acb8b759e72237c7c43c31601c211be47b3166e2459a4bc7082dfa46958f8
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
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