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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Accounting Policies and Coding: Accounting Policy Statements Policies and Procedures (Alphabetical)

Title Document Index Issued Updated
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
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
Interagency Payments and Receipts for Goods and Services (APS 014)
A.028

Nov 22, 2005

Aug 18, 2017
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 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
Sources of Revenue Required to Pay Benefit Cost (APS 001)
A.021

Nov 22, 2005

Oct 20, 2017
Travel Advance Account and Petty Cash Account (APS 010)
A.044

Nov 22, 2005

Sep 8, 2017
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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