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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Accounting Policies and Coding Policies and Procedures (Alphabetical)

Title Document Index Issued Updated
Accounting for Natural Disaster Relief Efforts
K.011

Sep 18, 2008

Aug 31, 2017
Accounting for Uncollectible Accounts (APS 027)
C.001

Nov 22, 2005

Sep 8, 2017
Benefits Proportional by Method of Finance (APS 011)
A.010

Nov 22, 2005

Oct 20, 2017
Capital Budget Rider Appropriations (APS 026)
A.012

Nov 22, 2005

Sep 8, 2017
Coding Requirements for Return-to-Work Retiree Payroll-Related Expenses
L.003

Jul 29, 2009

Sep 5, 2012
Correcting Bookkeeping and Cost Allocation Entries (APS 021)
A.013

Nov 22, 2005

Aug 18, 2017
Cost Allocation From Temporary Administrative and Support Appropriations (APS 025)
A.014

Nov 22, 2005

Aug 18, 2017
Deposit of Sales Taxes Collected by State Agencies (APS 008)
A.015

Nov 22, 2005

Aug 18, 2017
Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023)
A.017

Nov 22, 2005

Aug 18, 2017
Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity (APS 029)
J.001

Nov 22, 2005

Aug 18, 2017
Encumbrance Report and Lapsing of Appropriations (APS 018)
A.019

Nov 22, 2005

Sep 22, 2017
Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules
A.020

Jun 17, 2005

Jun 23, 2017
Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue
A.046

Jun 26, 2007

Jul 21, 2017
General Revenue Reimbursement for Statewide Allocated Costs
A.022

Nov 1, 2005

Mar 21, 2017
Hotel Occupancy Tax, Agency Refunds
S.001

Aug 30, 1995

Nov 20, 2015
Interagency Payments and Receipts for Goods and Services (APS 014)
A.028

Nov 22, 2005

Aug 18, 2017
Proceeds from the Sale of Surplus Property
A.032

Oct 31, 2005

Sep 1, 2017
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

Sep 8, 2017
Recovery of Certain State Agency Overpayments
B.002

Apr 11, 2006

May 8, 2012
Refunding Deposits (APS 013)
A.033

Oct 31, 2005

Aug 18, 2017
Reimbursements for Unemployment Compensation Payments (APS 003)
A.035

Nov 22, 2005

Sep 8, 2017
Reimbursing Retirement Contributions and Insurance Premiums (APS 005)
A.034

Nov 22, 2005

Aug 18, 2017
Reporting Requirements for Annual Financial Reports of State Agencies and Universities
A.036

Sep 1, 1993

Sep 1, 2017
Reporting of State Debts and Hold Offset Procedures (APS 028)
E.037

Nov 28, 2005

Sep 8, 2017
Revenue Deposits Intended to Increase Appropriation Authority (APS 007)
A.016

Nov 22, 2005

Aug 18, 2017
Salary Benefit Appropriation Allocations (APS 019)
A.042

Nov 22, 2005

Aug 18, 2017
Settlement and Judgment Processing Guidelines
E.041

Jun 3, 2004

Aug 11, 2017
Sources of Revenue Required to Pay Benefit Cost (APS 001)
A.021

Nov 22, 2005

Oct 20, 2017
Texas Comptroller Manual of Accounts
Q.009

Sep 1, 2013

Oct 6, 2017
Travel Advance Account and Petty Cash Account (APS 010)
A.044

Nov 22, 2005

Sep 8, 2017
USAS Balances for Imprest, Petty Cash and Travel Advance Accounts
A.045

Jun 24, 2005

Jun 16, 2017
USAS Comptroller Object Codes That Require Pre-Payment Audit and/or Descriptive/Legal Text for Purchase Documents
I.008

Jan 4, 2001

Jul 31, 2012
USAS Deposit Default Processing
Q.006

May 23, 2005

Sep 30, 2016
USAS Procedures for 1099 Reporting
E.001

May 12, 2004

Nov 4, 2016
USAS Profile Review and Cleanup Procedures
A.031

Sep 1, 1993

May 26, 2017
USAS Reference
Q.012

Feb 3, 1992

Jan 13, 2017
USAS T-Code Reference Guide
Q.014

Sep 1, 1993

Jan 13, 2017
USAS and CAPPS Financials Confidentiality Indicator
E.045

Jul 28, 1999

Feb 19, 2016
USAS and CAPPS Financials Invoice Number Field Requirements
E.023

Sep 25, 1998

Oct 6, 2017
Where the Money Goes Requirements
G.004

Aug 8, 2007

Mar 14, 2016
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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