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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Accounting Policies and Coding Policies and Procedures (Numerical)

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

Nov 22, 2005

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

Nov 22, 2005

Sep 8, 2017
A.013
Correcting Bookkeeping and Cost Allocation Entries (APS 021)

Nov 22, 2005

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

Nov 22, 2005

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

Nov 22, 2005

Aug 31, 2018
A.016
Revenue Deposits Intended to Increase Appropriation Authority (APS 007)

Nov 22, 2005

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

Nov 22, 2005

Jun 8, 2018
A.019
Encumbrance Report and Lapsing of Appropriations (APS 018)

Nov 22, 2005

Sep 21, 2018
A.020
Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules

Jun 17, 2005

Jun 25, 2018
A.021
Sources of Revenue Required to Pay Benefit Cost (APS 001)

Nov 22, 2005

Oct 20, 2017
A.022
General Revenue Reimbursement for Statewide Allocated Costs

Nov 1, 2005

Mar 29, 2018
A.028
Interagency Payments and Receipts for Goods and Services (APS 014)

Nov 22, 2005

Aug 18, 2017
A.031
USAS Profile Review and Cleanup Procedures

Sep 1, 1993

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

Oct 31, 2005

Jun 4, 2018
A.033
Refunding Deposits (APS 013)

Oct 31, 2005

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

Nov 22, 2005

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

Nov 22, 2005

Sep 8, 2017
A.036
Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Sep 1, 1993

Aug 31, 2018
A.040
Processing Requirements for Various Tuition Set-Aside Funds

Aug 18, 2004

May 5, 2017
A.042
Salary Benefit Appropriation Allocations (APS 019)

Nov 22, 2005

Dec 15, 2017
A.043
Processing Third-Party Transactions in USAS for Payment/Travel Cards, Direct Bill Payments and Reimbursements (login required)

Nov 16, 2004

May 17, 2018
A.044
Travel Advance Account and Petty Cash Account (APS 010)

Nov 22, 2005

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

Jun 24, 2005

Jun 15, 2018
A.046
Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue

Jun 26, 2007

Jul 21, 2017
B.002
Recovery of Certain State Agency Overpayments

Apr 11, 2006

Mar 16, 2018
C.001
Accounting for Uncollectible Accounts (APS 027)

Nov 22, 2005

Sep 8, 2017
E.001
USAS Procedures for 1099 Reporting

May 12, 2004

Nov 4, 2016
E.023
USAS and CAPPS Financials Invoice Number Field Requirements

Sep 25, 1998

Oct 6, 2017
E.037
Reporting of State Debts and Hold Offset Procedures (APS 028)

Nov 28, 2005

Sep 8, 2017
E.041
Settlement and Judgment Processing Guidelines

Jun 3, 2004

Aug 22, 2018
E.045
USAS and CAPPS Financials Confidentiality Indicator

Jul 28, 1999

Feb 16, 2018
G.004
Where the Money Goes Requirements

Aug 8, 2007

Mar 14, 2016
I.008
USAS Comptroller Object Codes That Require Pre-Payment Audit and/or Descriptive/Legal Text for Purchase Documents

Jan 4, 2001

Jul 31, 2012
J.001
Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity (APS 029)

Nov 22, 2005

Aug 31, 2018
K.011
Accounting for Natural Disaster Relief Efforts

Sep 18, 2008

Aug 31, 2017
L.003
Coding Requirements for Return-to-Work Retiree Payroll-Related Expenses

Jul 29, 2009

Sep 5, 2012
Q.006
USAS Deposit Default Processing

May 23, 2005

Sep 30, 2016
Q.009
Texas Comptroller Manual of Accounts

Sep 1, 2013

Oct 6, 2017
Q.012
USAS Reference

Feb 3, 1992

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

Sep 1, 1993

Jun 8, 2018
S.001
Hotel Occupancy Tax, Agency Refunds

Aug 30, 1995

Nov 27, 2017
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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