Texas Government Code Title 10, Chapter 2266 - Financial Accounting And Reporting

SUBCHAPTER A GENERAL PROVISIONS

• Texas Section 2266.001 - Applicability
  This chapter applies to this state and to each political subdivision of this state. Added by Acts 2007, 80th Leg., R.S., Ch. 1224 (H.B. 2365),...

SUBCHAPTER B FINANCIAL ACCOUNTING AND REPORTING STANDARDS

• Texas Section 2266.002 - Applicability To Component Units
  To the extent an entity is reported on the financial statement of the state or a political subdivision as a component unit, the statutory accounting...
• Texas Section 2266.051 - Requirements For System Of Accounting And Reporting
  The system of accounting for and reporting the financial activities of this state and its political subdivisions: (1) must be consistent with state financial laws;...
• Texas Section 2266.052 - Statutory Modified Accrual Basis
  (a) In this state, a statutory modified accrual basis qualifies as an other comprehensive basis of accounting that recognizes revenue when it is measurable and...

SUBCHAPTER C OTHER POSTEMPLOYMENT BENEFITS

• Texas Section 2266.053 - Compliance With Accounting Principles
  Compliance with the statutory accounting principles of this chapter by this state or a political subdivision satisfies any other law that requires accounting and reporting...
• Texas Section 2266.101 - Definitions
  In this subchapter: (1) "Other postemployment benefits" means employee benefit programs for which coverage or eligibility extends to retired employees. The term does not include...
• Texas Section 2266.102 - Accounting For Other Postemployment Benefits
  To the extent that generally accepted accounting principles require accounting or reporting of other postemployment benefits at the government-wide or fund level on any basis...
• Texas Section 2266.103 - Communication Of State System's Obligations To Provide Other Postemployment Benefits
  (a) In this section, "member" means a person to whom a state system provides, or has promised to provide, other postemployment benefits, including: (1) a...
• Texas Section 2266.104 - Disclosure Of Information On Financial Statements; Generally
  This state or a political subdivision of this state shall disclose in its notes to the financial statement in a manner consistent with this subchapter:...
• Texas Section 2266.105 - Additional Optional Financial Disclosures
  (a) This state or a political subdivision of this state may disclose, for informational and planning purposes only and in a manner consistent with this...
• Texas Section 2266.106 - Comptroller Website
  (a) The comptroller shall maintain a website to provide guidance to the state and its political subdivisions in implementing the requirements and goals of this...
• Texas Section 2266.107 - Comptroller Advice And Reporting Requirements
  (a) The comptroller shall issue reporting requirements for state retirement systems, including state systems, to provide guidance on how to comply with accounting principles in...

Last modified: September 28, 2016