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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Accounting Policies and Coding Policies and Procedures (Chronological)

Updated Issued Title Document Index
Sep 21, 2018

Nov 22, 2005

Encumbrance Report and Lapsing of Appropriations (APS 018)
A.019
Aug 31, 2018

Nov 22, 2005

Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity (APS 029)
J.001
Aug 31, 2018

Nov 22, 2005

Deposit of Sales Taxes Collected by State Agencies (APS 008)
A.015
Aug 31, 2018

Sep 1, 1993

Reporting Requirements for Annual Financial Reports of State Agencies and Universities
A.036
Aug 22, 2018

Jun 3, 2004

Settlement and Judgment Processing Guidelines
E.041
Jun 25, 2018

Jun 17, 2005

Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules
A.020
Jun 15, 2018

Jun 24, 2005

USAS Balances for Imprest, Petty Cash and Travel Advance Accounts
A.045
Jun 8, 2018

Sep 1, 1993

USAS T-Code Reference Guide
Q.014
Jun 8, 2018

Feb 3, 1992

USAS Reference
Q.012
Jun 8, 2018

Nov 22, 2005

Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023)
A.017
Jun 4, 2018

Oct 31, 2005

Proceeds from the Sale of Surplus Property
A.032
May 25, 2018

Sep 1, 1993

USAS Profile Review and Cleanup Procedures
A.031
May 17, 2018

Nov 16, 2004

Processing Third-Party Transactions in USAS for Payment/Travel Cards, Direct Bill Payments and Reimbursements (login required)
A.043
Mar 29, 2018

Nov 1, 2005

General Revenue Reimbursement for Statewide Allocated Costs
A.022
Mar 16, 2018

Apr 11, 2006

Recovery of Certain State Agency Overpayments
B.002
Feb 16, 2018

Jul 28, 1999

USAS and CAPPS Financials Confidentiality Indicator
E.045
Dec 15, 2017

Nov 22, 2005

Salary Benefit Appropriation Allocations (APS 019)
A.042
Nov 27, 2017

Aug 30, 1995

Hotel Occupancy Tax, Agency Refunds
S.001
Oct 20, 2017

Nov 22, 2005

Benefits Proportional by Method of Finance (APS 011)
A.010
Oct 20, 2017

Nov 22, 2005

Sources of Revenue Required to Pay Benefit Cost (APS 001)
A.021
Oct 6, 2017

Sep 1, 2013

Texas Comptroller Manual of Accounts
Q.009
Oct 6, 2017

Sep 25, 1998

USAS and CAPPS Financials Invoice Number Field Requirements
E.023
Sep 8, 2017

Nov 28, 2005

Reporting of State Debts and Hold Offset Procedures (APS 028)
E.037
Sep 8, 2017

Nov 22, 2005

Accounting for Uncollectible Accounts (APS 027)
C.001
Sep 8, 2017

Nov 22, 2005

Capital Budget Rider Appropriations (APS 026)
A.012
Sep 8, 2017

Nov 22, 2005

Travel Advance Account and Petty Cash Account (APS 010)
A.044
Sep 8, 2017

Nov 22, 2005

Reimbursements for Unemployment Compensation Payments (APS 003)
A.035
Aug 31, 2017

Sep 18, 2008

Accounting for Natural Disaster Relief Efforts
K.011
Aug 18, 2017

Nov 22, 2005

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

Nov 22, 2005

Correcting Bookkeeping and Cost Allocation Entries (APS 021)
A.013
Aug 18, 2017

Nov 22, 2005

Interagency Payments and Receipts for Goods and Services (APS 014)
A.028
Aug 18, 2017

Nov 22, 2005

Reimbursing Retirement Contributions and Insurance Premiums (APS 005)
A.034
Aug 18, 2017

Nov 22, 2005

Revenue Deposits Intended to Increase Appropriation Authority (APS 007)
A.016
Aug 18, 2017

Oct 31, 2005

Refunding Deposits (APS 013)
A.033
Jul 21, 2017

Jun 26, 2007

Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue
A.046
May 5, 2017

Aug 18, 2004

Processing Requirements for Various Tuition Set-Aside Funds
A.040
Nov 4, 2016

May 12, 2004

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

May 23, 2005

USAS Deposit Default Processing
Q.006
Mar 14, 2016

Aug 8, 2007

Where the Money Goes Requirements
G.004
Sep 5, 2012

Jul 29, 2009

Coding Requirements for Return-to-Work Retiree Payroll-Related Expenses
L.003
Jul 31, 2012

Jan 4, 2001

USAS Comptroller Object Codes That Require Pre-Payment Audit and/or Descriptive/Legal Text for Purchase Documents
I.008
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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