Recording Administrative and Civil Penalties
Issued: Aug. 1, 2014
Updated: Aug. 22, 2024 – View Changes
FPP Q.016
Overview
Applicable to
State agencies that assess administrative and/or civil penalties.
Policy
The Texas Comptroller of Public Accounts requires state agencies to record the deposit of:
- Administrative penalties under Revenue Object 3770
- Civil penalties under Revenue Object 3717
Note: Do NOT deposit these penalties under object codes used for fees.
The Texas Comptroller Manual of Accounts details the policy, which applies to all fee-type revenue codes.
Legal Citation
Texas Government Code, Section 403.011.
Summary
Agencies must deposit administrative or civil penalties using the appropriate 3770 and 3717 comptroller objects to prevent inconsistencies in the accounting and reporting of professional fees and penalties.
| Date | Updates |
|---|---|
| 08/22/2024 | Edited for clarity |