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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Correcting Bookkeeping and Cost Allocation Entries (APS 021)

Issued: Nov. 22, 2005
Updated: Aug. 18, 2017 – 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 cite

Government Code, Section 403.011; General Appropriations Act (GAA), Article IX, Sections 6.14, 6.15, 6.19, 85th Legislature, Regular Session.


CAPPS logo

This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).

Changes to this Document
08/18/2017 Updated through the acts of the 85th Legislature, Regular Session
08/21/2015 Updated through the acts of the 84th Legislature, Regular Session; added CAPPS information
08/30/2013 Updated through the acts of the 83rd Legislature, Regular Session
08/26/2011 Updated through the acts of the 82nd Legislature, Regular Session
Glenn Hegar
Texas Comptroller of Public Accounts
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