Texas § GV.2101.012 - UNIFORM ACCOUNTING AND REPORTING PROCEDURES
Full text of Texas The Texas Constitution § GV.2101.012 — UNIFORM ACCOUNTING AND REPORTING PROCEDURES, with citation guidance and answers to common questions.
§ GV.2101.012. UNIFORM ACCOUNTING AND REPORTING PROCEDURES
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. 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: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § GV.2101.012
What does The Texas Constitution § GV.2101.012 cover?
Section GV.2101.012 ("UNIFORM ACCOUNTING AND REPORTING PROCEDURES") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § GV.2101.012?
A common citation format is "The Texas Constitution § GV.2101.012" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § GV.2101.012 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.