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Correcting Bookkeeping and Cost Allocation Entries (APS 021)

Issued: Nov. 22, 2005
Updated: Aug. 18, 2023 – View Changes

FPP A.013


Applicable to

State agencies and institutions of higher education depositing, transferring or expending funds in or with the state treasury.


State agencies should correct cost allocation entries in the Uniform Statewide Accounting System (USAS) within 30 days after the first three fiscal quarters and within 60 days following fiscal year end. Clerical or bookkeeping errors should be corrected as soon as the agency is aware of them. Special attention should be paid to correcting entries made in the final quarter of the fiscal year to make sure they post in the correct fiscal period.

Legal citation

Government Code, Section 403.011; General Appropriations Act (GAA), Article IX, Sections 6.14, 6.15, 6.19, 88th Legislature, Regular Session.


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Changes to This Document
Date Updates
08/18/2023 Updated through the acts of the 88th Legislature, Regular Session
08/20/2021 Updated through the acts of the 87th Legislature, Regular Session
08/16/2019 Updated through the acts of the 86th Legislature, Regular Session