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.
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GASB Statements
The statements are used for reporting.
- GASB Statement 24- 2025 June Estimate Now Posted
- GASB Statement 67 and 68 – 2025 Now Posted
- GASB Statement 74 and 75 – 2025 Now Posted
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:
| EntityType | 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: Finance Division
P.O. Box 149676
Austin, Texas 78714-0185
