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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Fiscal Policies and Procedures (Alphabetical)

Title Document Index Issued Updated
ACA 1094-C and 1095-C Reporting Requirements
F.039

Nov 20, 2015

Dec 1, 2016
Accounting for Natural Disaster Relief Efforts
K.011

Sep 18, 2008

Aug 31, 2017
Accounting for Uncollectible Accounts (APS 027)
C.001

Nov 22, 2005

Sep 8, 2017
Additional Payroll Retirement Contribution (2013)
P.006

Aug 2, 2013

Aug 2, 2013
Annual Estimate of Optional Retirement Program (ORP) State Contributions
A.003

Jul 08, 2004

Jul 7, 2017
Annual Report (Statewide Hiring Practices for the Fiscal Year)
F.005

Aug 1, 2004

Oct 20, 2017
Appropriations for the Salary Increase for Certain State Employees
A.009

Aug 17, 2005

Aug 19, 2015
Authorization and Request Process for Data Changes to Statewide Payroll/Personnel Systems
M.009

Jan 23, 2003

Apr 28, 2017
Benefit Replacement Pay Leveling Election
F.035

Oct 31, 2005

Oct 13, 2017
Benefits Proportional by Method of Finance (APS 011)
A.010

Nov 22, 2005

Oct 20, 2017
Building Componentization Guidelines - Higher Ed
G.001

Sep 1, 2001

Nov 1, 2011
CAPPS Financials Year-End Processing Instructions
T.001

Jul 2, 2015

Jun 30, 2017
CAPPS HR/Payroll Year-End Processing Instructions
T.003

July 15, 2016

Jul 14, 2017
CAPPS Secuirty Role Documentation (login required)
T.002

Aug 2, 2016

Aug 2, 2016
Capital Budget Rider Appropriations (APS 026)
A.012

Nov 22, 2005

Sep 8, 2017
Change in Recording Administrative and Civil Penalties
Q.016

Aug 1, 2014

Aug 1, 2014
Changes to Article IX of the GAA and Other Bills of Interest to State Agencies
F.008

Oct 10, 2005

Aug 11, 2017
Coding Requirements for Return-to-Work Retiree Payroll-Related Expenses
L.003

Jul 29, 2009

Sep 5, 2012
Confidential Employee Information for Open Records Requests Requiring Agency Input
L.004

Jul 31, 2009

Sep 18, 2015
Confidential Information Must be Encrypted Before Emailing to Fiscal Management
D.004

May 6, 2011

Apr 28, 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
Daily Generation of SPA Ad Hoc Reports (login required)
N.009

Apr 27, 2010

May 13, 2011
Deposit of Funds Held in Suspense
D.005

Aug 23, 2013

Aug 23, 2013
Deposit of Sales Taxes Collected by State Agencies (APS 008)
A.015

Nov 22, 2005

Aug 18, 2017
Depreciating Professional, Academic, and Research Library Books and Materials
N.006

Jul 18, 2005

Jul 18, 2005
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
Emergency Leave Reporting Requirements
F.040

Sep 8, 2017

Sep 8, 2017
Encumbrance Report and Lapsing of Appropriations (APS 018)
A.019

Nov 22, 2005

Sep 22, 2017
Entering Higher Education Expenditure Activity Into USAS for USAS/ABEST Reconciliation
B.011

Jul 30, 2010

Sep 8, 2017
Equal Employment Opportunity (EEO)-4 Report
G.003

Jul 20, 2006

Jun 23, 2017
Equal Employment Opportunity Report - Hiring Practices for the Fiscal Year for State Agencies and Institutions
F.016

Jan 13, 2005

Oct 27, 2017
Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules
A.020

Jun 17, 2005

Jun 23, 2017
Expendit
I.005

Jul 1, 2004

Oct 6, 2017
Expenditure Approvals and Certification
B.007

Feb 11, 2009

Apr 3, 2009
Fiscal Management Agency Contacts Update Process
C.021

May 4, 2012

Jul 10, 2012
Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue
A.046

Jun 26, 2007

Jul 21, 2017
General Revenue Reimbursement for Statewide Allocated Costs
A.022

Nov 1, 2005

Mar 21, 2017
Guidelines for the Salary Increase for Certain State Employees
F.017

Aug 15, 2005

Aug 14, 2015
HRIS Compliance Reports
F.003

Jun 8, 1999

Jul 10, 2006
HRIS Higher Education Reporting Procedures for Reappointments
M.003

Jun 30, 2005

Jul 14, 2017
HRIS Online Inquiry and Entry Guide - Higher Education
M.004

Nov 1, 2000

Sep 14, 2012
HRIS Reporting Requirements - Higher Education
M.005

Nov 1, 2000

May 8, 2017
Hotel Occupancy Tax Quarterly Refund
B.006

May 9, 2008

Nov 18, 2016
Hotel Occupancy Tax, Agency Refunds
S.001

Aug 30, 1995

Nov 20, 2015
INFOSGA/INFOPAC Reference Guide
L.001

Dec 13, 2005

Aug 17, 2009
Interagency Payments and Receipts for Goods and Services (APS 014)
A.028

Nov 22, 2005

Aug 18, 2017
Legislative Changes Affecting Salary Administration, 85th Legislature
F.021

Aug 15, 2005

Aug 11, 2017
Letter of Authorization for SPRS Payroll Overrides
O.001

Apr 13, 2004

Mar 14, 2013
Limitation on Out-of-State Travel Expenditures
S.002

Aug 1, 2005

Aug 23, 2013
Payment Cards for Payroll Net Pay (Paycards)
P.004

Feb 25, 2011

Jun 27, 2016
Payroll Contribution for Group Health Insurance
P.005

Jul 29, 2011

Aug 30, 2013
Payroll Due Dates and Direct Deposit Schedule
E.030

Jul 21, 2005

May 20, 2016
Proceeds from the Sale of Surplus Property
A.032

Oct 31, 2005

Sep 1, 2017
Processing Requirements for Various Tuition Set-Aside Funds
A.040

Aug 18, 2004

May 5, 2017
Processing Supplemental Appropriations and Reductions
A.047

Mar 10, 2010

Jun 23, 2017
Processing Third-Party Transactions in USAS for Payment/Travel Cards, Direct Bill Payments and Reimbursements (login required)
A.043

Nov 16, 2004

Sep 8, 2017
Reason Code Resources and Classification Salary Schedules
R.022

Sep 1, 1993

Aug 14, 2015
Recovery of Certain State Agency Overpayments
B.002

Apr 11, 2006

May 8, 2012
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
Renewal of Agency Authorization for Warrant Pickup
E.053

Jan 6, 2003

Apr 1, 2016
Reporting Requirements for Annual Financial Reports of State Agencies and Universities
A.036

Sep 1, 1993

Sep 1, 2017
Reporting of State Debts and Hold Offset Procedures (APS 028)
E.037

Nov 28, 2005

Sep 8, 2017
Requirement to Publish Purpose of State Grants
S.010

Aug 2, 2013

Jul 21, 2015
Requirements for Local Operating Funds and Associated Local Funds
S.009

Sep 14, 2012

Jun 21, 2016
Requirements for Transmitting Comptroller Information Over Public Networks and Downloading Mainframe Reports Using Secure File Transfer Protocol SFTP (login required)
N.007

May 9, 2006

May 1, 2017
Revenue Deposits Intended to Increase Appropriation Authority (APS 007)
A.016

Nov 22, 2005

Aug 18, 2017
SPA Fiscal Year-End Close Process
N.008

Jul 15, 2009

Jul 24, 2017
SPA Process User's Guide
N.005

Sep 3, 1996

May 16, 2017
SPRS Fiscal Year-End Processing Instructions
O.002

Jul 27, 2005

Jul 7, 2017
SPRS User Guide
O.003

Jun 1, 2002

Jan 29, 2016
Salary Benefit Appropriation Allocations (APS 019)
A.042

Nov 22, 2005

Aug 18, 2017
Salary Supplements Paid from Sources Other Than Appropriated Funds
F.031

Aug 1, 2005

Jul 28, 2017
Security Coordinator Reference (security coordinator login required)
K.005

Jan 1, 1993

May 15, 2017
Semiannual Verification of Users' Security Access Levels (security coordinator login required)
K.009

Feb 22, 2006

Sep 29, 2017
Settlement and Judgment Processing Guidelines
E.041

Jun 3, 2004

Aug 11, 2017
Sources of Revenue Required to Pay Benefit Cost (APS 001)
A.021

Nov 22, 2005

Oct 20, 2017
Specialty License Plate Revenue: Changes to Certain General Revenue Dedicated Accounts
L.005

Aug 9, 2013

Aug 21, 2015
State Employee Charitable Campaign Participation
F.033

Aug 1, 2004

Sep 29, 2017
State Mileage Reimbursement Rate
S.005

Aug 6, 1990

Dec 18, 2015
State Property Accounting Requirements for Institutions of Higher Education
C.020

Aug 25, 2011

Aug 22, 2014
Statewide Payroll/Personnel Reports Guide
D.002

Apr 1, 2007

Jan 4, 2013
Statewide Terminations Reported to Employees Retirement System
F.034

Oct 23, 2007

Oct 23, 2007
TexPayment Resources (TINS Guide, Hold Procedures and other payment-related FPPs)
P.007

May 12, 2017

May 12, 2017
Texas Comptroller Manual of Accounts
Q.009

Sep 1, 2013

Oct 6, 2017
Texas Payroll/Personnel Resource (Payroll Policies and Procedures)
F.027

Aug 1, 2004

May 16, 2014
Textravel
G.005

Sep 24, 2008

Sep 1, 2017
Travel Advance Account and Petty Cash Account (APS 010)
A.044

Nov 22, 2005

Sep 8, 2017
USAS Accounting and Payment Control
B.005

Mar 24, 2008

May 29, 2012
USAS Annual Close Process
Q.004

Aug 1, 1992

Jun 30, 2017
USAS Balances for Imprest, Petty Cash and Travel Advance Accounts
A.045

Jun 24, 2005

Jun 16, 2017
USAS Coding Instructions
Q.010

Dec 1, 1997

May 8, 2017
USAS Comptroller Object Codes That Require Pre-Payment Audit and/or Descriptive/Legal Text for Purchase Documents
I.008

Jan 4, 2001

Jul 31, 2012
USAS Deposit Default Processing
Q.006

May 23, 2005

Sep 30, 2016
USAS Interface Manual (login required)
Q.011

Sep 1, 1993

Jan 10, 2014
USAS Internal Transaction File Maintenance and Super Security Delete Process
Q.001

Feb 14, 2001

Oct 13, 2017
USAS Procedures for 1099 Reporting
E.001

May 12, 2004

Nov 4, 2016
USAS Profile Review and Cleanup Procedures
A.031

Sep 1, 1993

May 26, 2017
USAS Profile Rollover
Q.007

Jun 15, 2005

May 26, 2017
USAS Reference
Q.012

Feb 3, 1992

Jan 13, 2017
USAS Reports Guide
Q.013

Dec 5, 1997

Dec 5, 1997
USAS T-Code Reference Guide
Q.014

Sep 1, 1993

Jan 13, 2017
USAS User's Manual
Q.008

Feb 3, 1992

Dec 1, 1995
USAS and CAPPS Financials Confidentiality Indicator
E.045

Jul 28, 1999

Feb 19, 2016
USAS and CAPPS Financials Invoice Number Field Requirements
E.023

Sep 25, 1998

Oct 6, 2017
USPS Archive Policy and Process
R.013

Mar 15, 2000

Feb 22, 2011
USPS Calendar Year-End Close Process
R.014

Nov 4, 2005

Nov 17, 2017
USPS Fiscal Year-End Close Process
R.016

Jul 20, 2005

Jul 22, 2016
USPS Interface Manual (login required)
R.019

Dec 16, 2005

Aug 28, 2015
USPS Process Guide
R.017

Jul 1, 2005

Sep 1, 2017
USPS Quick Reference Guides
R.021

Aug 4, 2008

Jan 30, 2012
USPS Reports Guide
R.020

Dec 16, 2005

May 5, 2017
Veteran Workforce Summary Reports and Veteran Complaint Reporting
F.038

May 31, 2005

Nov 17, 2017
Where the Money Goes Requirements
G.004

Aug 8, 2007

Mar 14, 2016
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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