Skip to content

Accounting Policies and Coding Policies and Procedures (Chronological)

Updated Issued Title Document Index
Mar. 28, 2024

Feb.. 3, 1992

USAS Reference Q.012
Jan. 19, 2024

Sept.t. 1, 1993

USAS T-Code Reference Guide Q.014
Jan. 12, 2024

Sept.t. 1, 2013

Texas Comptroller Manual of Accounts Q.009
Dec. 11, 2023

Nov.. 22, 2005

Benefits Proportional by Method of Finance (APS 011) A.010
Nov. 17, 2023

Nov.. 22, 2005

Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) A.017
Oct. 27, 2023

May 12, 2004

USAS Procedures for 1099 Reporting E.001
Sept. 22, 2023

May 23, 2005

USAS Deposit Default Processing Q.006
Sept. 15, 2023

Nov.. 22, 2005

Interagency Payments and Receipts for Goods and Services (APS 014) A.028
Sept. 8, 2023

Nov.. 22, 2005

Encumbrance Reporting and Lapsing of Appropriations (APS 018) A.019
Sept. 8, 2023

Nov.. 22, 2005

Accounting for Uncollectible Accounts (APS 027) C.001
Sept. 8, 2023

Nov.. 22, 2005

Capital Budget Rider Appropriations (APS 026) A.012
Sept. 8, 2023

Nov.. 22, 2005

Travel Advance Account and Petty Cash Account (APS 010) A.044
Sept. 8, 2023

Nov.. 22, 2005

Reimbursements for Unemployment Compensation Payments (APS 003) A.035
Sept. 5, 2023

Sept.t. 1, 1993

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

Nov.. 22, 2005

Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity (APS 029) J.001
Aug. 18, 2023

Nov.. 28, 2005

Reporting of State Debts and Hold Offset Procedures (APS 028) E.037
Aug. 18, 2023

Nov.. 22, 2005

Cost Allocation From Temporary Administrative and Support Appropriations (APS 025) A.014
Aug. 18, 2023

Nov.. 22, 2005

Correcting Bookkeeping and Cost Allocation Entries (APS 021) A.013
Aug. 18, 2023

Nov.. 22, 2005

Salary Benefit Appropriation Allocations (APS 019) A.042
Aug. 18, 2023

Nov.. 22, 2005

Deposit of Sales Taxes Collected by State Agencies (APS 008) A.015
Aug. 18, 2023

Nov.. 22, 2005

Reimbursing Retirement Contributions and Insurance Premiums (APS 005) A.034
Aug. 18, 2023

Nov.. 22, 2005

Sources of Revenue Required to Pay Benefit Cost (APS 001) A.021
Aug. 18, 2023

Nov.. 22, 2005

Revenue Deposits Intended to Increase Appropriation Authority (APS 007) A.016
Aug. 18, 2023

Oct.. 31, 2005

Refunding Deposits (APS 013) A.033
July 28, 2023

Oct.. 31, 2005

Proceeds from the Sale of Surplus Property A.032
July 14, 2023

Junee 26, 2007

Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue A.046
June 16, 2023

Junee 17, 2005

Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules A.020
June 15, 2023

Nov.. 1, 2005

General Revenue Reimbursement for Statewide Allocated Costs A.022
June 9, 2023

Junee 24, 2005

USAS Balances for Imprest, Petty Cash and Travel Advance Accounts A.045
May 26, 2023

Sept.t. 1, 1993

USAS Profile Review and Cleanup Procedures A.031
Apr. 26, 2023

Aug.. 8, 2007

Transparency Requirements: State Revenue and Spending Tools G.004
Jan. 13, 2023

Junee 3, 2004

Settlement and Judgment Processing Guidelines E.041
June 17, 2022

Apr.. 11, 2006

Recovery of Certain State Agency Overpayments B.002
Nov. 15, 2021

Sept.t. 25, 1998

USAS and CAPPS Financials Invoice Number Field Requirements E.023
Sept. 9, 2021

Nov.. 16, 2004

Processing Third-Party Transactions in USAS for Payment/Travel Cards, Direct Bill Payments and Reimbursements (login required) A.043
June 21, 2021

Jan.. 4, 2001

USAS Comptroller Objects That Require Pre-Payment Audit and/or Descriptive/Legal Text for Purchase Documents I.008
Mar. 17, 2020

Sept.t. 18, 2008

Accounting for Disaster Relief Efforts K.011
Feb. 7, 2020

Julyy 28, 1999

USAS and CAPPS Financials Confidentiality Indicator E.045
Nov. 26, 2018

Aug.. 30, 1995

Hotel Occupancy Tax, Agency Refunds S.001
May 5, 2017

Aug.. 18, 2004

Processing Requirements for Various Tuition Set-Aside Funds A.040
Sept. 5, 2012

Julyy 29, 2009

Coding Requirements for Return-to-Work Retiree Payroll-Related Expenses L.003