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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

Updated Issued Title Document Index
Nov 9, 2018

Nov 22, 2005

Benefits Proportional by Method of Finance (APS 011)
A.010
Nov 9, 2018

Nov 22, 2005

Sources of Revenue Required to Pay Benefit Cost (APS 001)
A.021
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
Jun 8, 2018

Nov 22, 2005

Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023)
A.017
Dec 15, 2017

Nov 22, 2005

Salary Benefit Appropriation Allocations (APS 019)
A.042
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 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
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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