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Fiscal Policies and Procedures (Alphabetical)

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

Nov. 20, 2015

Dec 7, 2020
Access Requirements for Comptroller Systems K.015

May 28, 2019

Aug 21, 2020
Accounting for Disaster Relief Efforts K.011

Sept. 18, 2008

Mar 17, 2020
Accounting for Uncollectible Accounts (APS 027) C.001

Nov. 22, 2005

Sep 6, 2019
Additional Payroll Retirement Contribution (2013) P.006

Aug. 2, 2013

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

July 08, 2004

Jul 17, 2020
Annual Report (Statewide Hiring Practices for the Fiscal Year) F.005

Aug. 1, 2004

Sep 11, 2020
Appropriations for the Salary Increase for Certain State Employees A.009

Aug. 15, 2005

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

Jan. 23, 2003

Apr 26, 2019
Benefit Replacement Pay (BRP) Leveling Election F.035

Oct. 31, 2005

Oct 16, 2020
Benefits Proportional by Method of Finance (APS 011) A.010

Nov. 22, 2005

Oct 26, 2020
Building Componentization Guidelines - Higher Ed G.001

Sept. 1, 2001

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

July 2, 2015

Jul 2, 2020
CAPPS HR/Payroll Fiscal Year-End Processing Instructions T.003

July 15, 2016

Jul 10, 2020
CAPPS Security Role Documentation (login required) T.002

Aug. 2, 2016

Oct 6, 2020
Capital Budget Rider Appropriations (APS 026) A.012

Nov. 22, 2005

Sep 6, 2019
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 16, 2019
Coding Requirements for Return-to-Work Retiree Payroll-Related Expenses L.003

July 29, 2009

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

July 31, 2009

Nov 1, 2019
Confidential Information Must be Encrypted Before Emailing to Fiscal Management D.004

May 6, 2011

Mar 29, 2019
Coronavirus Relief of 2020 Federal Funding Accounting Policy for the State of Texas A.048

May 5, 2020

Sep 21, 2020
Correcting Bookkeeping and Cost Allocation Entries (APS 021) A.013

Nov. 22, 2005

Aug 16, 2019
Cost Allocation From Temporary Administrative and Support Appropriations (APS 025) A.014

Nov. 22, 2005

Aug 16, 2019
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 16, 2019
Depreciating Professional, Academic, and Research Library Books and Materials N.006

July 18, 2005

Jul 18, 2005
Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) A.017

Nov. 22, 2005

Jan 11, 2021
Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity (APS 029) J.001

Nov. 22, 2005

Aug 16, 2019
Emergency Leave Reporting Requirements F.040

Sept. 8, 2017

Aug 28, 2020
Encumbrance Report and Lapsing of Appropriations (APS 018) A.019

Nov. 22, 2005

Sep 18, 2020
Entering Higher Education Expenditure Activity Into USAS for USAS/ABEST Reconciliation B.011

July 30, 2010

Sep 4, 2020
Equal Employment Opportunity (EEO)-4 Report G.003

July 20, 2006

Jul 8, 2019
Equal Employment Opportunity Report - Hiring Practices for the Fiscal Year for State Agencies and Institutions F.016

Jan. 13, 2005

Sep 25, 2020
Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules A.020

June 17, 2005

Jun 19, 2020
Expendit I.005

July 1, 2004

Jul 24, 2020
Expenditure Approvals and Certification B.007

Feb. 11, 2009

Apr 3, 2009
Families First Coronavirus Response Act (FFCRA) Guidance F.041

Apr. 8, 2020

Jan 11, 2021
Fiscal Management Agency Contacts Update Process C.021

May 4, 2012

May 28, 2019
Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue A.046

June 26, 2007

Jul 19, 2019
General Revenue Reimbursement for Statewide Allocated Costs A.022

Nov. 1, 2005

Feb 12, 2021
Guidelines for the Salary Increase for Certain State Employees F.017

Aug. 15, 2005

Aug 14, 2015
HRIS Compliance Reports F.003

June 8, 1999

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

June 30, 2005

Jul 10, 2020
HRIS Online Inquiry and Entry Guide - Higher Education M.004

Nov. 1, 2000

May 8, 2020
HRIS Reporting Requirements - Higher Education M.005

Nov. 1, 2000

May 8, 2020
Hotel Occupancy Tax Quarterly Refund B.006

May 9, 2008

Aug 21, 2020
Hotel Occupancy Tax, Agency Refunds S.001

Aug. 30, 1995

Nov 26, 2018
Interagency Payments and Receipts for Goods and Services (APS 014) A.028

Nov. 22, 2005

Aug 16, 2019
Legislative Changes Affecting Salary Administration, 86th Legislature F.021

Aug. 15, 2005

Aug 9, 2019
Letter of Authorization for SPRS Payroll Overrides O.001

Apr. 13, 2004

Mar 14, 2013
Payment Cards for Payroll/Annuity Net Pay (PayCards) P.004

Feb. 25, 2011

Sep 17, 2019
Payroll Contribution for Group Health Insurance P.005

July 29, 2011

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

July 21, 2005

May 29, 2020
Procedures for Agencies Using Statewide Financial Systems (SFS) Web Services (login required) N.010

Aug. 2, 2019

Aug 2, 2019
Proceeds from the Sale of Surplus Property A.032

Oct. 31, 2005

Aug 16, 2019
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 14, 2019
Processing Third-Party Transactions in USAS for Payment/Travel Cards, Direct Bill Payments and Reimbursements (login required) A.043

Nov. 16, 2004

Mar 30, 2020
Reason Code Resources and Classification Salary Schedules R.022

Sept. 1, 1993

Aug 9, 2019
Recovery of Certain State Agency Overpayments B.002

Apr. 11, 2006

Jun 1, 2020
Refunding Deposits (APS 013) A.033

Oct. 31, 2005

Aug 16, 2019
Reimbursements for Unemployment Compensation Payments (APS 003) A.035

Nov. 22, 2005

Sep 6, 2019
Reimbursing Retirement Contributions and Insurance Premiums (APS 005) A.034

Nov. 22, 2005

Aug 16, 2019
Reporting Requirements for Annual Financial Reports of State Agencies and Universities A.036

Sept. 1, 1993

Nov 10, 2020
Reporting of State Debts and Hold Offset Procedures (APS 028) E.037

Nov. 28, 2005

Sep 6, 2019
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

Sept. 14, 2012

Nov 13, 2020
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

Feb 26, 2021
Revenue Deposits Intended to Increase Appropriation Authority (APS 007) A.016

Nov. 22, 2005

Aug 16, 2019
SPA Fiscal Year-End Close Process N.008

July 15, 2009

Jun 29, 2018
SPA Process User’s Guide N.005

Sept. 3, 1996

Jul 30, 2020
SPRS Fiscal Year-End Processing Instructions O.002

July 27, 2005

Jul 2, 2020
SPRS User Guide O.003

June 1, 2002

May 8, 2020
Salary Benefit Appropriation Allocations (APS 019) A.042

Nov. 22, 2005

Aug 16, 2019
Salary Supplements Paid From Sources Other Than Appropriated Funds F.031

Aug. 1, 2005

Jul 26, 2019
Security Coordinator Reference (security coordinator login required) K.005

Jan. 1, 1993

Dec 16, 2020
Semiannual Verification of Users’ Security Access Levels (security coordinator login required) (security coordinator login required) K.009

Feb. 22, 2006

Oct 12, 2020
Settlement and Judgment Processing Guidelines E.041

June 3, 2004

Apr 24, 2020
Sources of Revenue Required to Pay Benefit Cost (APS 001) A.021

Nov. 22, 2005

Aug 16, 2019
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 2, 2020
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

May 31, 2019
Statewide Terminations Reported to Employees Retirement System F.034

Oct. 23, 2007

Oct 23, 2007
TexPayment Resource (TINS info; hold procedures; other payment-related policies and procedures) P.007

May 12, 2017

Nov 20, 2020
Texas Comptroller Manual of Accounts Q.009

Sept. 1, 2013

Feb 14, 2020
Texas Payroll/Personnel Resource (Payroll Policies and Procedures) F.027

Aug. 1, 2004

Apr 9, 2018
Textravel G.005

Sept. 24, 2008

Dec 28, 2020
Tracking Expenditures and Revenues Related to Disaster Relief Efforts K.014

Dec. 11, 2017

Sep 3, 2020
Travel Advance Account and Petty Cash Account (APS 010) A.044

Nov. 22, 2005

Sep 6, 2019
USAS Accounting and Payment Control B.005

Mar. 24, 2008

May 29, 2012
USAS Annual Close Process Q.004

Aug. 1, 1992

Jul 2, 2020
USAS Balances for Imprest, Petty Cash and Travel Advance Accounts A.045

June 24, 2005

Jun 12, 2020
USAS Coding Instructions Q.010

Dec. 1, 1997

Sep 17, 2019
USAS Comptroller Objects That Require Pre-Payment Audit and/or Descriptive/Legal Text for Purchase Documents I.008

Jan. 4, 2001

Sep 11, 2020
USAS Deposit Default Processing Q.006

May 23, 2005

Sep 14, 2020
USAS Interface Manual (login required) Q.011

Sept. 1, 1993

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

Feb. 14, 2001

Jul 26, 2019
USAS Procedures for 1099 Reporting E.001

May 12, 2004

Nov 6, 2020
USAS Profile Review and Cleanup Procedures A.031

Sept. 1, 1993

May 22, 2020
USAS Profile Rollover Q.007

June 15, 2005

May 22, 2020
USAS Reference Q.012

Feb. 3, 1992

Feb 26, 2021
USAS Reports Guide Q.013

Dec. 5, 1997

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

Sept. 1, 1993

Feb 26, 2021
USAS User's Manual Q.008

Feb. 3, 1992

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

July 28, 1999

Feb 7, 2020
USAS and CAPPS Financials Invoice Number Field Requirements E.023

Sept. 25, 1998

Oct 5, 2018
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 6, 2020
USPS Fiscal Year-End Close Process R.016

July 20, 2005

Jul 17, 2020
USPS Interface Manual (login required) R.019

Dec. 16, 2005

Aug 31, 2018
USPS Process Guide R.017

July 1, 2005

May 8, 2020
USPS Quick Reference Guides R.021

Aug. 4, 2008

Jan 30, 2012
USPS Reports Guide R.020

Dec. 16, 2005

Aug 31, 2018
Veteran Workforce Summary Reports and Veteran Complaint Reporting F.038

May 31, 2005

Nov 13, 2020
Where the Money Goes Requirements G.004

Aug. 8, 2007

Mar 14, 2016