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Accounting Policies and Coding Fiscal Policies and Procedures (Numerical)

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