Skip to content

Accounting Policies and Coding Policies and Procedures (Alphabetical)

Title Document Index Issued Updated
Accounting for Disaster Relief Efforts K.011 Sept. 18, 2008 Mar. 17, 2020
Accounting for Uncollectible Accounts (APS 027) C.001 Nov. 22, 2005 Sept. 8, 2023
Benefits Proportional by Method of Finance (APS 011) A.010 Nov. 22, 2005 Dec. 11, 2023
Capital Budget Rider Appropriations (APS 026) A.012 Nov. 22, 2005 Sept. 8, 2023
Coding Requirements for Return-to-Work Retiree Payroll-Related Expenses L.003 July 29, 2009 Sept. 5, 2012
Correcting Bookkeeping and Cost Allocation Entries (APS 021) A.013 Nov. 22, 2005 Aug. 18, 2023
Cost Allocation From Temporary Administrative and Support Appropriations (APS 025) A.014 Nov. 22, 2005 Aug. 18, 2023
Deposit of Sales Taxes Collected by State Agencies (APS 008) A.015 Nov. 22, 2005 Aug. 18, 2023
Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) A.017 Nov. 22, 2005 Nov. 17, 2023
Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity (APS 029) J.001 Nov. 22, 2005 Aug. 18, 2023
Encumbrance Reporting and Lapsing of Appropriations (APS 018) A.019 Nov. 22, 2005 Sept. 8, 2023
Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules A.020 June 17, 2005 June 21, 2024
Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue A.046 June 26, 2007 July 14, 2023
General Revenue Reimbursement for Statewide Allocated Costs A.022 Nov. 1, 2005 May 7, 2024
Hotel Occupancy Tax, Agency Refunds S.001 Aug. 30, 1995 Nov. 26, 2018
Interagency Payments and Receipts for Goods and Services (APS 014) A.028 Nov. 22, 2005 Sept. 15, 2023
Proceeds from the Sale of Surplus Property A.032 Oct. 31, 2005 July 28, 2023
Processing Requirements for Various Tuition Set-Aside Funds A.040 Aug. 18, 2004 May 5, 2017
Processing Third-Party Transactions in USAS for Payment/Travel Cards, Direct Bill Payments and Reimbursements (login required) A.043 Nov. 16, 2004 Sept. 9, 2021
Recovery of Certain State Agency Overpayments B.002 Apr. 11, 2006 June 14, 2024
Refunding Deposits (APS 013) A.033 Oct. 31, 2005 Aug. 18, 2023
Reimbursements for Unemployment Compensation Payments (APS 003) A.035 Nov. 22, 2005 Sept. 6, 2024
Reimbursing Retirement Contributions and Insurance Premiums (APS 005) A.034 Nov. 22, 2005 Aug. 18, 2023
Reporting of State Debts and Hold Offset Procedures (APS 028) E.037 Nov. 28, 2005 Aug. 18, 2023
Reporting Requirements for Annual Financial Reports of State Agencies and Universities A.036 Sept. 1, 1993 Oct. 1, 2024
Revenue Deposits Intended to Increase Appropriation Authority (APS 007) A.016 Nov. 22, 2005 Aug. 18, 2023
Salary Benefit Appropriation Allocations (APS 019) A.042 Nov. 22, 2005 Aug. 18, 2023
Settlement and Judgment Processing Guidelines E.041 June 3, 2004 Jan. 13, 2023
Sources of Revenue Required to Pay Benefit Cost (APS 001) A.021 Nov. 22, 2005 Aug. 18, 2023
Texas Comptroller Manual of Accounts Q.009 Sept. 1, 2013 Jan. 12, 2024
Transparency Requirements: State Revenue and Spending Tools G.004 Aug. 8, 2007 Apr. 26, 2023
Travel Advance Account and Petty Cash Account (APS 010) A.044 Nov. 22, 2005 Sept. 8, 2023
USAS and CAPPS Financials Confidentiality Indicator E.045 July 28, 1999 Feb. 7, 2020
USAS and CAPPS Financials Invoice Number Field Requirements E.023 Sept. 25, 1998 Nov. 15, 2021
USAS Balances for Imprest, Petty Cash and Travel Advance Accounts A.045 June 24, 2005 June 7, 2024
USAS Comptroller Objects That Require Pre-Payment Audit and/or Descriptive/Legal Text for Purchase Documents I.008 Jan. 4, 2001 June 21, 2021
USAS Deposit Default Processing Q.006 May 23, 2005 Sept. 22, 2023
USAS Procedures for 1099 Reporting E.001 May 12, 2004 Oct. 27, 2023
USAS Profile Review and Cleanup Procedures A.031 Sept. 1, 1993 May 24, 2024
USAS Reference Q.012 Feb. 3, 1992 Mar. 28, 2024
USAS T-Code Reference Guide Q.014 Sept. 1, 1993 Jan. 19, 2024