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Fiscal Policies and Procedures (Numerical)

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