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Accounting Policies and Coding Policies and Procedures (Alphabetical)

Title Document Index Issued Updated
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
Benefits Proportional by Method of Finance (APS 011) A.010

Nov. 22, 2005

Dec. 11, 2023
Capital Budget Rider Appropriations (APS 026) A.012

Nov. 22, 2005

Sept. 8, 2023
Coding Requirements for Return-to-Work Retiree Payroll-Related Expenses L.003

July 29, 2009

Sept. 5, 2012
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
Deposit of Sales Taxes Collected by State Agencies (APS 008) A.015

Nov. 22, 2005

Aug. 18, 2023
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
Encumbrance Reporting and Lapsing of Appropriations (APS 018) A.019

Nov. 22, 2005

Sept. 8, 2023
Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules A.020

June 17, 2005

June 16, 2023
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

June 15, 2023
Hotel Occupancy Tax, Agency Refunds S.001

Aug. 30, 1995

Nov. 26, 2018
Interagency Payments and Receipts for Goods and Services (APS 014) A.028

Nov. 22, 2005

Sept. 15, 2023
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 Third-Party Transactions in USAS for Payment/Travel Cards, Direct Bill Payments and Reimbursements (login required) A.043

Nov. 16, 2004

Sept. 9, 2021
Recovery of Certain State Agency Overpayments B.002

Apr. 11, 2006

June 17, 2022
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. 8, 2023
Reimbursing Retirement Contributions and Insurance Premiums (APS 005) A.034

Nov. 22, 2005

Aug. 18, 2023
Reporting Requirements for Annual Financial Reports of State Agencies and Universities A.036

Sept. 1, 1993

Sept. 5, 2023
Reporting of State Debts and Hold Offset Procedures (APS 028) E.037

Nov. 28, 2005

Aug. 18, 2023
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
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
Texas Comptroller Manual of Accounts Q.009

Sept. 1, 2013

Jan. 12, 2024
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 Balances for Imprest, Petty Cash and Travel Advance Accounts A.045

June 24, 2005

June 9, 2023
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 Procedures for 1099 Reporting E.001

May 12, 2004

Oct. 27, 2023
USAS Profile Review and Cleanup Procedures A.031

Sept. 1, 1993

May 26, 2023
USAS Reference Q.012

Feb. 3, 1992

Mar. 28, 2024
USAS T-Code Reference Guide Q.014

Sept. 1, 1993

Jan. 19, 2024
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