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Accounting for Uncollectible Accounts (APS 027)

Issued: Nov. 22, 2005
Updated: Sept. 8, 2017 – View Changes

FPP C.001


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Direct questions regarding this policy statement to your agency’s financial reporting analyst.

Direct questions regarding appropriations to your agency’s appropriation control officer.

Direct questions regarding the Comptroller’s warrant hold procedures to the Payment Services section at (512) 936-8138.


For CAPPS questions, please contact your agency’s CAPPS support staff.

Authorized agency support staff may contact the CAPPS Help Desk at (512) 463-CAPP (2277) for additional assistance.

This APS has not been updated yet to reflect changes made by the 86th Legislature.
The updated APS will be available soon (by mid-September).


Applicable to

State agencies and institutions of higher education


State agencies and institutions must take all appropriate actions to collect accounts receivable. However, when accounts are uncollectible, specific accounting entries must be performed in the Uniform Statewide Accounting System (USAS) for proper reporting.

Legal cite

Government Code, Sections 403.031(c), 2107.004.

Changes to this Document
Date Updates
09/08/2017 Updated through acts of the 85th Legislature, Regular Session
09/03/2015 Updated through acts of the 84th Legislature, Regular Session; added CAPPS information
09/27/2013 Updated through acts of the 83rd Legislature, Regular Session
09/30/2011 Updated through acts of the 82nd Legislature, Regular Session

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