Accounting for Uncollectible Accounts (APS 027)
Issued: Nov. 22, 2005
Updated: Sept. 08, 2023 – View Changes
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) 463-2277 for additional assistance.
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.
Government Code, Sections 403.031(c), 2107.004.
This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).
|09/08/2023||No changes through acts of the 88th Legislature, Regular Session|
|09/10/2021||No changes through acts of the 87th Legislature, Regular Session|
|09/06/2019||No changes resulted through the acts of the 86th Legislature, Regular Session|