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Accounting for Uncollectible Accounts (APS 027)

Issued: Nov. 22, 2005
Updated: Sept. 08, 2023 – 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) 463-2277 for additional assistance.


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 Citation

Government Code, Sections 403.031(c), 2107.004.


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Changes to This Document
Date Updates
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