Accounting Policy Statements
Note: You should carefully review each updated document to ensure compliance with the most current policies and procedures.
- APS 001 Sources of Revenue Required to Pay Benefit Cost
- APS 003 Reimbursements for Unemployment Compensation Payments
- APS 005 Reimbursing Retirement Contributions and Insurance Premiums
- APS 007 Revenue Deposits Intended to Increase Appropriation Authority
- APS 008 Deposit of Sales Taxes Collected by State Agencies
- APS 010 Travel Advance Account and Petty Cash Account
- APS 011 Benefits Proportional by Method of Finance
- APS 013 Refunding Deposits
- APS 014 Interagency Payments and Receipts for Goods and Services
- APS 018 Encumbrance Reporting and Lapsing of Appropriations
- APS 019 Salary Benefit Appropriation Allocations
- APS 021 Correcting Bookkeeping and Cost Allocation Entries
- APS 023 Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund
- APS 025 Cost Allocation From Temporary Administrative and Support Appropriations
- APS 026 Capital Budget Rider Appropriations
- APS 027 Accounting for Uncollectible Accounts
- APS 028 Reporting of State Debts and Hold Offset Procedures
- APS 029 Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity