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Fiscal Policies and Procedures (Alphabetical)

Title Document Index Issued Updated
ACA 1094-C and 1095-C Reporting Requirements F.039 Nov. 20, 2015 Dec. 1, 2023
Access Requirements for Comptroller Systems K.015 May 28, 2019 Aug. 21, 2020
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
Additional Payroll Retirement Contribution (2013) P.006 Aug. 2, 2013 Aug. 2, 2013
Annual Estimate of Optional Retirement Program (ORP) State Contributions A.003 July 8, 2004 July 12, 2024
Annual Report (Statewide Hiring Practices for the Fiscal Year) F.005 Aug. 1, 2004 Sept. 13, 2024
Appropriations for the Salary Increase Allocation for Certain State Positions A.009 Aug. 15, 2005 Aug. 9, 2023
Authorization and Request Process for Data Changes to Statewide Payroll/Personnel Systems M.009 Jan. 23, 2003 Apr. 21, 2023
Benefit Replacement Pay (BRP) Leveling Election F.035 Oct. 31, 2005 Oct. 13, 2023
Benefits Proportional by Method of Finance (APS 011) A.010 Nov. 22, 2005 Dec. 11, 2023
Building Componentization Guidelines - Higher Ed G.001 Sept. 1, 2001 Nov. 1, 2011
Capital Budget Rider Appropriations (APS 026) A.012 Nov. 22, 2005 Sept. 8, 2023
CAPPS Financials Year-End Processing Instructions T.001 July 2, 2015 June 30, 2023
CAPPS HR/Payroll Fiscal Year-End Processing Instructions T.003 July 15, 2016 June 28, 2024
CAPPS Security Role Documentation (login required) T.002 Aug. 2, 2016 Oct. 6, 2020
Changes to Article IX of the GAA and Other Bills of Interest to State Agencies F.008 Oct. 10, 2005 Aug. 11, 2023
Coding Requirements for Return-to-Work Retiree Payroll-Related Expenses L.003 July 29, 2009 Sept. 5, 2012
Confidential Employee Information for Open Records Requests L.004 July 31, 2009 Nov. 1, 2019
Confidential Information Must Be Encrypted Before Emailing to Fiscal Management D.004 May 6, 2011 Feb. 24, 2023
Coronavirus Relief Federal Funding Accounting Policy for the State of Texas A.048 May 5, 2020 Mar. 1, 2024
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
Daily Generation of SPA Ad Hoc Reports (login required) N.009 Apr. 27, 2010 Aug. 30, 2022
Deposit of Funds Held in Suspense D.005 Aug. 23, 2013 Aug. 23, 2013
Deposit of Sales Taxes Collected by State Agencies (APS 008) A.015 Nov. 22, 2005 Aug. 18, 2023
Depreciating Professional, Academic, and Research Library Books and Materials N.006 July 18, 2005 July 18, 2005
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
Emergency Leave Reporting Requirements F.040 Sept. 8, 2017 Aug. 23, 2024
Encumbrance Reporting and Lapsing of Appropriations (APS 018) A.019 Nov. 22, 2005 Sept. 8, 2023
Entering Higher Education Expenditure Activity in USAS for USAS/ABEST Reconciliation B.011 July 30, 2010 Aug. 30, 2024
Equal Employment Opportunity (EEO)-4 Report G.003 July 20, 2006 June 30, 2023
Equal Employment Opportunity Report - Hiring Practices for the Fiscal Year for State Agencies and Institutions F.016 Jan. 13, 2005 Sept. 27, 2024
Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules A.020 June 17, 2005 June 21, 2024
Expendit I.005 July 1, 2004 Aug. 9, 2024
Expenditure Approvals and Certification B.007 Feb. 11, 2009 Apr. 3, 2009
Fiscal Management Agency Contacts Update Process C.021 May 4, 2012 May 28, 2019
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
Guidelines for the Salary Increase for Certain State Positions F.017 Aug. 15, 2005 June 23, 2023
Hotel Occupancy Tax Quarterly Refund B.006 May 9, 2008 Oct. 9, 2023
Hotel Occupancy Tax, Agency Refunds S.001 Aug. 30, 1995 Nov. 26, 2018
HRIS Compliance Reports F.003 June 8, 1999 July 10, 2006
HRIS Higher Education Reporting Procedures for Reappointments M.003 June 30, 2005 July 12, 2024
HRIS Online Inquiry and Entry Guide - Higher Education M.004 Nov. 1, 2000 Sept. 1, 2023
HRIS Reporting Requirements - Higher Education M.005 Nov. 1, 2000 May 8, 2020
Interagency Payments and Receipts for Goods and Services (APS 014) A.028 Nov. 22, 2005 Sept. 15, 2023
Legislative Changes Affecting Salary Administration F.021 Aug. 15, 2005 Aug. 4, 2023
Letter of Authorization for SPRS Payroll Overrides O.001 Apr. 13, 2004 Mar. 14, 2013
Military Workforce Summary Reports and Military Complaint Reporting F.038 May 31, 2005 Nov. 17, 2023
Pay Cards for Payroll/Retirement Payments P.004 Feb. 25, 2011 Sept. 8, 2022
Payroll Contribution for Group Health Insurance P.005 July 29, 2011 Aug. 30, 2013
Payroll Due Dates and Direct Deposit Schedules E.030 July 21, 2005 May 10, 2024
Procedures for Agencies Using Statewide Financial Systems (SFS) Web Services (login required) N.010 Aug. 2, 2019 Aug. 2, 2019
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 Supplemental Appropriations and Reductions A.047 Mar. 10, 2010 June 26, 2023
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
Reason Code Resources and Classification Salary Schedules R.022 Sept. 1, 1993 Aug. 1, 2024
Recording Administrative and Civil Penalties Q.016 Aug. 1, 2014 Aug. 22, 2024
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
Requirement to Publish Purpose of State Grants S.010 Aug. 2, 2013 Oct. 20, 2016
Requirements for Local Operating Funds and Associated Local Funds S.009 Sept. 14, 2012 Nov. 10, 2022
Requirements for Transmitting Comptroller Information Over Public Networks and Downloading Mainframe Reports Using Secure File Transfer Protocol SFTP (login required) N.007 May 9, 2006 June 16, 2021
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
Salary Supplements Paid From Sources Other Than Appropriated Funds F.031 Aug. 1, 2005 July 21, 2023
Security Coordinator Reference (security coordinator login required) K.005 Jan. 1, 1993 Nov. 3, 2023
Semiannual Verification of Users’ Security Access Levels (security coordinator login required) K.009 Feb. 22, 2006 Oct. 9, 2024
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
SPA Fiscal Year-End Close Process N.008 July 15, 2009 June 28, 2024
SPA Process User’s Guide N.005 Sept. 3, 1996 Aug. 16, 2024
Specialty License Plate Revenue: Changes to Certain General Revenue Dedicated Accounts L.005 Aug. 9, 2013 Aug. 21, 2015
SPRS Fiscal Year-End Processing Instructions O.002 July 27, 2005 June 28, 2024
SPRS User Guide O.003 June 1, 2002 Sept. 22, 2023
State Employee Charitable Campaign Participation F.033 Aug. 1, 2004 Aug. 30, 2024
State Property Accounting Requirements for Institutions of Higher Education C.020 Aug. 25, 2011 Aug. 22, 2014
Statewide Payroll/Personnel Reports Guide D.002 Apr. 1, 2007 Jan. 10, 2024
Statewide Terminations Reported to Employees Retirement System F.034 Oct. 23, 2007 Oct. 23, 2007
Tax Implications of the Family Leave Pool A.049 Jan. 7, 2022 Oct. 25, 2023
Texas Comptroller Manual of Accounts Q.009 Sept. 1, 2013 Jan. 12, 2024
Texas Payroll/Personnel Resource (Payroll Policies and Procedures) F.027 Aug. 1, 2004 Oct. 1, 2024
TexPayment Resource (TINS info; hold procedures; other payment-related policies and procedures) P.007 May 12, 2017 Sept. 13, 2024
Textravel G.005 Sept. 24, 2008 Sept. 13, 2024
Tracking Expenditures and Revenues Related to Disaster Relief Efforts K.014 Dec. 11, 2017 Sept. 16, 2022
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 Accounting and Payment Control B.005 Mar. 24, 2008 May 29, 2012
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 Annual Close Process Q.004 Aug. 1, 1992 June 28, 2024
USAS Balances for Imprest, Petty Cash and Travel Advance Accounts A.045 June 24, 2005 June 7, 2024
USAS Coding Instructions Q.010 Dec. 1, 1997 Mar. 28, 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 Interface Manual (login required) Q.011 Sept. 1, 1993 Mar. 28, 2024
USAS Internal Transaction File Maintenance and Super Security Delete Process Q.001 Feb. 14, 2001 July 12, 2024
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 Profile Rollover Q.007 June 15, 2005 May 24, 2024
USAS Reference Q.012 Feb. 3, 1992 Mar. 28, 2024
USAS Reports Guide Q.013 Dec. 5, 1997 Dec. 5, 1997
USAS T-Code Reference Guide Q.014 Sept. 1, 1993 Jan. 19, 2024
USAS User's Manual Q.008 Feb. 3, 1992 Dec. 1, 1995
USPS Process Guide R.017 July 1, 2005 June 8, 2021
USPS Reports Guide R.020 Dec. 16, 2005 May 8, 2020