Lesson 3: Related Accounting Policies

Lesson Introduction

Accounting Policy Statements (APSs) are published by the Comptroller's office and detail policy and procedures for specific subjects, including Unemployment and Worker's Compensation Reimbursement, Capital Budget and Cost Allocation. A comprehensive list of APSs are found on FMX.

This lesson covers the following APSs:

• Reimbursements for Unemployment Compensation Payments (APS 003)
• Interagency Payments and Receipts for Goods and Services (APS 014)

The Recurring Transaction Index (RTI) process is mandated by these two policy statements. They provide the guidelines for using Interagency Transaction Vouchers (ITVs) and RTIs.

Next: Accounting Policy Statement 003