Government Code §2101.012

In force on Sep 01, 2019 · this text took effect Sep 01, 2019 · same as today's text

UNIFORM ACCOUNTING AND REPORTING PROCEDURES

(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.

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: the Legislature's file server, seen Dec 11, 2019 to Nov 08, 2026.

Every version on file

Effective Sep 01, 2019 · seen Dec 2019–Nov 2026
Effective May 18, 2007 · seen Nov 2018–Nov 2018

Attorney General opinions that cite it

KP-0229 (May 10, 2018): . Whether and to what extent the Permanent School Fund shoul~ be classified as nonspendable in annual financial reporting

A research copy. The official text is the Legislature's (statutes), the Secretary of State's (Texas Administrative Code) or eCFR's (federal rules). Not legal advice.