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

Issued: Nov. 22, 2005
Updated: Aug. 18, 2023 – View Changes

FPP E.037


Applicable to

State agencies and institutions of higher education.

Does not apply to:

  • Junior or community colleges.
  • Local state governmental entities such as cities and counties.
  • Federal agencies.
  • Other states.
  • Business-to-business or person-to-person transactions.


State agencies and institutions of higher education (“agency”) are required to:

  • Report to the Comptroller’s office a person (individual or entity) who owes a debt to the agency.
  • Follow the Comptroller’s office procedures to ensure proper reporting and updating of state debt records.

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
08/18/2023 Updated through acts of the 88th Legislature, Regular Session
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