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	Dec. 11, 2023
A.012	Capital Budget Rider Appropriations (APS 026)	Nov. 22, 2005	Sept. 8, 2023
A.013	Correcting Bookkeeping and Cost Allocation Entries (APS 021)	Nov. 22, 2005	Aug. 18, 2023
A.014	Cost Allocation From Temporary Administrative and Support Appropriations (APS 025)	Nov. 22, 2005	Aug. 18, 2023
A.015	Deposit of Sales Taxes Collected by State Agencies (APS 008)	Nov. 22, 2005	Aug. 18, 2023
A.016	Revenue Deposits Intended to Increase Appropriation Authority (APS 007)	Nov. 22, 2005	Aug. 18, 2023
A.017	Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023)	Nov. 22, 2005	Nov. 17, 2023
A.019	Encumbrance Reporting and Lapsing of Appropriations (APS 018)	Nov. 22, 2005	Sept. 8, 2023
A.020	Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules	June 17, 2005	June 16, 2023
A.021	Sources of Revenue Required to Pay Benefit Cost (APS 001)	Nov. 22, 2005	Aug. 18, 2023
A.022	General Revenue Reimbursement for Statewide Allocated Costs	Nov. 1, 2005	June 15, 2023
A.028	Interagency Payments and Receipts for Goods and Services (APS 014)	Nov. 22, 2005	Sept. 15, 2023
A.031	USAS Profile Review and Cleanup Procedures	Sept. 1, 1993	May 26, 2023
A.032	Proceeds from the Sale of Surplus Property	Oct. 31, 2005	July 28, 2023
A.033	Refunding Deposits (APS 013)	Oct. 31, 2005	Aug. 18, 2023
A.034	Reimbursing Retirement Contributions and Insurance Premiums (APS 005)	Nov. 22, 2005	Aug. 18, 2023
A.035	Reimbursements for Unemployment Compensation Payments (APS 003)	Nov. 22, 2005	Sept. 8, 2023
A.036	Reporting Requirements for Annual Financial Reports of State Agencies and Universities	Sept. 1, 1993	Sept. 5, 2023
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	Aug. 18, 2023
A.043	Processing Third-Party Transactions in USAS for Payment/Travel Cards, Direct Bill Payments and Reimbursements (login required)	Nov. 16, 2004	Sept. 9, 2021
A.044	Travel Advance Account and Petty Cash Account (APS 010)	Nov. 22, 2005	Sept. 8, 2023
A.045	USAS Balances for Imprest, Petty Cash and Travel Advance Accounts	June 24, 2005	June 9, 2023
A.046	Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue	June 26, 2007	July 14, 2023
B.002	Recovery of Certain State Agency Overpayments	Apr. 11, 2006	June 17, 2022
C.001	Accounting for Uncollectible Accounts (APS 027)	Nov. 22, 2005	Sept. 8, 2023
E.001	USAS Procedures for 1099 Reporting	May 12, 2004	Oct. 27, 2023
E.023	USAS and CAPPS Financials Invoice Number Field Requirements	Sept. 25, 1998	Nov. 15, 2021
E.037	Reporting of State Debts and Hold Offset Procedures (APS 028)	Nov. 28, 2005	Aug. 18, 2023
E.041	Settlement and Judgment Processing Guidelines	June 3, 2004	Jan. 13, 2023
E.045	USAS and CAPPS Financials Confidentiality Indicator	July 28, 1999	Feb. 7, 2020
G.004	Transparency Requirements: State Revenue and Spending Tools	Aug. 8, 2007	Apr. 26, 2023
I.008	USAS Comptroller Objects That Require Pre-Payment Audit and/or Descriptive/Legal Text for Purchase Documents	Jan. 4, 2001	June 21, 2021
J.001	Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity (APS 029)	Nov. 22, 2005	Aug. 18, 2023
K.011	Accounting for Disaster Relief Efforts	Sept. 18, 2008	Mar. 17, 2020
L.003	Coding Requirements for Return-to-Work Retiree Payroll-Related Expenses	July 29, 2009	Sept. 5, 2012
Q.006	USAS Deposit Default Processing	May 23, 2005	Sept. 22, 2023
Q.009	Texas Comptroller Manual of Accounts	Sept. 1, 2013	Jan. 12, 2024
Q.012	USAS Reference	Feb. 3, 1992	Mar. 28, 2024
Q.014	USAS T-Code Reference Guide	Sept. 1, 1993	Jan. 19, 2024
S.001	Hotel Occupancy Tax, Agency Refunds	Aug. 30, 1995	Nov. 26, 2018