The Governmental Accounting Standards Board (GASB) is the authoritative, standard setting body which establishes governmental GAAP (Generally Accepted Accounting Principles) for state and local governments. As such, they establish financial reporting guidelines for TRS and most of its employers.
GASB Statements
The statements are used for reporting.
Copies of GASB statements may be ordered from the Governmental Accounting Standards Board. See www.gasb.org for details.
For Census Data questions contact: employeraudits@trs.texas.gov
Oversight Agencies
For reporting guidance from your respective oversight agency:
| Entity Type | Oversight Agency | Name of Reporting Manual |
|---|---|---|
| Public Education | Texas Education Agency | TEA Financial Accountability System Resource Guide |
| Junior Colleges | Texas Higher Education Coordinating Board | Annual Financial Reporting Requirements for Texas Public Community and Junior Colleges |
| Higher Education | Texas Comptroller of Public Accounts | Reporting Requirements for Annual Financial Reports |
Contact Information
Any questions concerning the information contained herein may be directed to:
Teacher Retirement System of Texas General Accounting Department Attn: Accounting & Reporting 1000 Red River Street Austin, Texas 78701-2698
