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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

General Accounting

Write-off of Nonrevenue Receivables

Receivables that originate from nonrevenue transactions are amounts owed to agencies from individuals or organizations other than state agencies. A common example is a receivable resulting from an overpayment to a vendor.

Attention: Petty cash and travel advances made from petty cash or travel advance accounts are not considered receivables for reporting purposes since these are imprest balances. Write-off of petty, imprest and travel cash GL amounts can be made by a cash reimbursement transaction as described in Travel Advance Account and Petty Cash Account (APS 010) (FPP A.044) only after all the write-off steps are complete — including proper documentation and state auditor approval.

Nonrevenue receivables are typically expenditures or items justified as expenditures that reduce appropriations. Therefore, decreasing nonrevenue receivables by reclassifying to expenditures is appropriate.

Bad debt expense is reported as an operating expense for nonrevenue receivables (such as student loan receivables).

Glenn Hegar
Texas Comptroller of Public Accounts
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