Accounting for Uncollectible Accounts (APS 027)
Issued: Nov. 22, 2005
Updated: Sept. 08, 2023 – View Changes
FPP C.001
Details
- Overview
- Background
- Collectible or Uncollectible
- Processing Uncollectible Receivables in USAS
- Processing Uncollectible Receivables in CAPPS
- For More Information
Resources
- Travel Advance Account and Petty Cash Account (APS 010)
- TexPayment Resource
- Reporting of State Debts and Hold Offset Procedures (APS 028)
Contact
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.
CAPPS
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.
Overview
Applicable To
State agencies and institutions of higher education
Policy
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.
Legend
This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).
| 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 |