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Reporting of State Debts and Hold Offset Procedures (APS 028)

Issued: Nov. 22, 2005
Updated: July 30, 2021 – View Changes

FPP E.037

This APS has not been updated yet to reflect changes made by the 88th Legislature, Regular Session. The updated version will be available soon (by late August).


Applicable to

State agencies and institutions of higher education


State agencies and institutions of higher education (excluding junior and community colleges) are required to:

  • Notify the Texas Comptroller of Public Accounts if a person or other entity owes a debt to the state of Texas.
  • Follow Comptroller’s office procedures to ensure proper reporting and collection of state debts.

The Comptroller’s office procedures for administering the warrant hold statutes, including the offset of state payments against a person’s state debt, are found in the Warrant Hold section of TexPayment Resource (FPP P.007).

Legal citations

Changes to This Document
Date Updates
07/30/2021 No changes resulted from the acts of the 87th Legislature, Regular Session.
09/06/2019 No changes resulted through the acts of the 86th Legislature, Regular Session; text updated for clarity
09/08/2017 Updated through acts of the 85th Legislature, Regular Session