Legislature

The following Accounting Policy Statements (APSs) have been updated:

• APS 003 – Reimbursements for Unemployment Compensation Payments.
• APS 010 – Travel Advance Account and Petty Cash Account.
• APS 018 – Encumbrance Report and Lapsing of Appropriations.
• APS 026 – Capital Budget Rider Appropriations.
• APS 027 – Accounting for Uncollectible Accounts.

Review each APS to ensure compliance with the most current policies and procedures.

Effective Sept. 1, substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009), reflecting legislation passed by the 89th Legislature.

The Manual of Accounts provides current information on state agencies, appropriated funds, accounts and object codes to record accounting transactions.