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Fiscal Policies and Procedures (Chronological)

Updated Issued Title Document Index
June 21, 2024

June 17, 2005

Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules A.020
June 19, 2024

Sept. 1, 1993

Reporting Requirements for Annual Financial Reports of State Agencies and Universities A.036
June 14, 2024

Apr. 11, 2006

Recovery of Certain State Agency Overpayments B.002
June 7, 2024

June 24, 2005

USAS Balances for Imprest, Petty Cash and Travel Advance Accounts A.045
May 31, 2024

Aug. 1, 2004

Texas Payroll/Personnel Resource (Payroll Policies and Procedures) F.027
May 24, 2024

June 15, 2005

USAS Profile Rollover Q.007
May 24, 2024

Sept. 1, 1993

USAS Profile Review and Cleanup Procedures A.031
May 17, 2024

July 1, 2004

Expendit I.005
May 10, 2024

July 21, 2005

Payroll Due Dates and Direct Deposit Schedules E.030
May 7, 2024

Nov. 1, 2005

General Revenue Reimbursement for Statewide Allocated Costs A.022
Apr. 11, 2024

Feb. 22, 2006

Semiannual Verification of Users’ Security Access Levels (security coordinator login required) K.009
Mar. 28, 2024

Dec. 1, 1997

USAS Coding Instructions Q.010
Mar. 28, 2024

Sept. 1, 1993

USAS Interface Manual (login required) Q.011
Mar. 28, 2024

Feb. 3, 1992

USAS Reference Q.012
Mar. 22, 2024

May 12, 2017

TexPayment Resource (TINS info; hold procedures; other payment-related policies and procedures) P.007
Mar. 1, 2024

May 5, 2020

Coronavirus Relief Federal Funding Accounting Policy for the State of Texas A.048
Jan. 19, 2024

Sept. 1, 1993

USAS T-Code Reference Guide Q.014
Jan. 12, 2024

Sept. 1, 2013

Texas Comptroller Manual of Accounts Q.009
Jan. 12, 2024

Sept. 24, 2008

Textravel G.005
Jan. 10, 2024

Apr. 1, 2007

Statewide Payroll/Personnel Reports Guide D.002
Dec. 11, 2023

Nov. 22, 2005

Benefits Proportional by Method of Finance (APS 011) A.010
Dec. 1, 2023

Nov. 20, 2015

ACA 1094-C and 1095-C Reporting Requirements F.039
Nov. 17, 2023

May 31, 2005

Military Workforce Summary Reports and Military Complaint Reporting F.038
Nov. 17, 2023

Nov. 22, 2005

Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) A.017
Nov. 3, 2023

Jan. 1, 1993

Security Coordinator Reference (security coordinator login required) K.005
Oct. 27, 2023

May 12, 2004

USAS Procedures for 1099 Reporting E.001
Oct. 25, 2023

Jan. 7, 2022

Tax Implications of the Family Leave Pool A.049
Oct. 13, 2023

Oct. 31, 2005

Benefit Replacement Pay (BRP) Leveling Election F.035
Oct. 9, 2023

May 9, 2008

Hotel Occupancy Tax Quarterly Refund B.006
Sept. 22, 2023

May 23, 2005

USAS Deposit Default Processing Q.006
Sept. 22, 2023

Jan. 13, 2005

Equal Employment Opportunity Report - Hiring Practices for the Fiscal Year for State Agencies and Institutions F.016
Sept. 22, 2023

June 1, 2002

SPRS User Guide O.003
Sept. 15, 2023

Nov. 22, 2005

Interagency Payments and Receipts for Goods and Services (APS 014) A.028
Sept. 8, 2023

Nov. 22, 2005

Encumbrance Reporting and Lapsing of Appropriations (APS 018) A.019
Sept. 8, 2023

Nov. 22, 2005

Accounting for Uncollectible Accounts (APS 027) C.001
Sept. 8, 2023

Nov. 22, 2005

Capital Budget Rider Appropriations (APS 026) A.012
Sept. 8, 2023

Nov. 22, 2005

Travel Advance Account and Petty Cash Account (APS 010) A.044
Sept. 8, 2023

Nov. 22, 2005

Reimbursements for Unemployment Compensation Payments (APS 003) A.035
Sept. 8, 2023

Aug. 1, 2004

Annual Report (Statewide Hiring Practices for the Fiscal Year) F.005
Sept. 1, 2023

Nov. 1, 2000

HRIS Online Inquiry and Entry Guide - Higher Education M.004
Sept. 1, 2023

July 30, 2010

Entering Higher Education Expenditure Activity in USAS for USAS/ABEST Reconciliation B.011
Sept. 1, 2023

Aug. 1, 2004

State Employee Charitable Campaign Participation F.033
Aug. 25, 2023

Sept. 8, 2017

Emergency Leave Reporting Requirements F.040
Aug. 18, 2023

Nov. 22, 2005

Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity (APS 029) J.001
Aug. 18, 2023

Nov. 28, 2005

Reporting of State Debts and Hold Offset Procedures (APS 028) E.037
Aug. 18, 2023

Nov. 22, 2005

Cost Allocation From Temporary Administrative and Support Appropriations (APS 025) A.014
Aug. 18, 2023

Nov. 22, 2005

Correcting Bookkeeping and Cost Allocation Entries (APS 021) A.013
Aug. 18, 2023

Nov. 22, 2005

Salary Benefit Appropriation Allocations (APS 019) A.042
Aug. 18, 2023

Nov. 22, 2005

Deposit of Sales Taxes Collected by State Agencies (APS 008) A.015
Aug. 18, 2023

Nov. 22, 2005

Reimbursing Retirement Contributions and Insurance Premiums (APS 005) A.034
Aug. 18, 2023

Nov. 22, 2005

Sources of Revenue Required to Pay Benefit Cost (APS 001) A.021
Aug. 18, 2023

Oct. 31, 2005

Refunding Deposits (APS 013) A.033
Aug. 18, 2023

Nov. 22, 2005

Revenue Deposits Intended to Increase Appropriation Authority (APS 007) A.016
Aug. 11, 2023

Sept. 1, 1993

Reason Code Resources and Classification Salary Schedules R.022
Aug. 11, 2023

Oct. 10, 2005

Changes to Article IX of the GAA and Other Bills of Interest to State Agencies F.008
Aug. 9, 2023

Aug. 15, 2005

Appropriations for the Salary Increase Allocation for Certain State Positions A.009
Aug. 4, 2023

Aug. 15, 2005

Legislative Changes Affecting Salary Administration F.021
July 28, 2023

Oct. 31, 2005

Proceeds from the Sale of Surplus Property A.032
July 21, 2023

Aug. 1, 2005

Salary Supplements Paid From Sources Other Than Appropriated Funds F.031
July 14, 2023

July 08, 2004

Annual Estimate of Optional Retirement Program (ORP) State Contributions A.003
July 14, 2023

June 26, 2007

Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue A.046
July 7, 2023

June 30, 2005

HRIS Higher Education Reporting Procedures for Reappointments M.003
June 30, 2023

July 2, 2015

CAPPS Financials Year-End Processing Instructions T.001
June 30, 2023

July 15, 2016

CAPPS HR/Payroll Fiscal Year-End Processing Instructions T.003
June 30, 2023

July 20, 2006

Equal Employment Opportunity (EEO)-4 Report G.003
June 30, 2023

July 27, 2005

SPRS Fiscal Year-End Processing Instructions O.002
June 30, 2023

July 15, 2009

SPA Fiscal Year-End Close Process N.008
June 30, 2023

Aug. 1, 1992

USAS Annual Close Process Q.004
June 26, 2023

Mar. 10, 2010

Processing Supplemental Appropriations and Reductions A.047
June 23, 2023

Aug. 15, 2005

Guidelines for the Salary Increase for Certain State Positions F.017
May 26, 2023

Feb. 14, 2001

USAS Internal Transaction File Maintenance and Super Security Delete Process Q.001
Apr. 26, 2023

Aug. 8, 2007

Transparency Requirements: State Revenue and Spending Tools G.004
Apr. 21, 2023

Jan. 23, 2003

Authorization and Request Process for Data Changes to Statewide Payroll/Personnel Systems M.009
Feb. 24, 2023

May 6, 2011

Confidential Information Must Be Encrypted Before Emailing to Fiscal Management D.004
Jan. 13, 2023

June 3, 2004

Settlement and Judgment Processing Guidelines E.041
Nov. 10, 2022

Sept. 14, 2012

Requirements for Local Operating Funds and Associated Local Funds S.009
Sept. 16, 2022

Dec. 11, 2017

Tracking Expenditures and Revenues Related to Disaster Relief Efforts K.014
Sept. 8, 2022

Feb. 25, 2011

Pay Cards for Payroll/Retirement Payments P.004
Sept. 1, 2022

Sept. 3, 1996

SPA Process User’s Guide N.005
Aug. 30, 2022

Apr. 27, 2010

Daily Generation of SPA Ad Hoc Reports (login required) N.009
Nov. 15, 2021

Sept. 25, 1998

USAS and CAPPS Financials Invoice Number Field Requirements E.023
Sept. 9, 2021

Nov. 16, 2004

Processing Third-Party Transactions in USAS for Payment/Travel Cards, Direct Bill Payments and Reimbursements (login required) A.043
June 21, 2021

Jan. 4, 2001

USAS Comptroller Objects That Require Pre-Payment Audit and/or Descriptive/Legal Text for Purchase Documents I.008
June 16, 2021

May 9, 2006

Requirements for Transmitting Comptroller Information Over Public Networks and Downloading Mainframe Reports Using Secure File Transfer Protocol SFTP (login required) N.007
June 8, 2021

July 1, 2005

USPS Process Guide R.017
Oct. 6, 2020

Aug. 2, 2016

CAPPS Security Role Documentation (login required) T.002
Aug. 21, 2020

May 28, 2019

Access Requirements for Comptroller Systems K.015
May 8, 2020

Dec. 16, 2005

USPS Reports Guide R.020
May 8, 2020

Nov. 1, 2000

HRIS Reporting Requirements - Higher Education M.005
Mar. 17, 2020

Sept. 18, 2008

Accounting for Disaster Relief Efforts K.011
Feb. 7, 2020

July 28, 1999

USAS and CAPPS Financials Confidentiality Indicator E.045
Nov. 1, 2019

July 31, 2009

Confidential Employee Information for Open Records Requests L.004
Aug. 2, 2019

Aug. 2, 2019

Procedures for Agencies Using Statewide Financial Systems (SFS) Web Services (login required) N.010
May 28, 2019

May 4, 2012

Fiscal Management Agency Contacts Update Process C.021
Nov. 26, 2018

Aug. 30, 1995

Hotel Occupancy Tax, Agency Refunds S.001
May 5, 2017

Aug. 18, 2004

Processing Requirements for Various Tuition Set-Aside Funds A.040
Oct. 20, 2016

Aug. 2, 2013

Requirement to Publish Purpose of State Grants S.010
Aug. 21, 2015

Aug. 9, 2013

Specialty License Plate Revenue: Changes to Certain General Revenue Dedicated Accounts L.005
Aug. 22, 2014

Aug. 25, 2011

State Property Accounting Requirements for Institutions of Higher Education C.020
Aug. 1, 2014

Aug. 1, 2014

Change in Recording Administrative and Civil Penalties Q.016
Aug. 30, 2013

July 29, 2011

Payroll Contribution for Group Health Insurance P.005
Aug. 23, 2013

Aug. 23, 2013

Deposit of Funds Held in Suspense D.005
Aug. 2, 2013

Aug. 2, 2013

Additional Payroll Retirement Contribution (2013) P.006
Mar. 14, 2013

Apr. 13, 2004

Letter of Authorization for SPRS Payroll Overrides O.001
Sept. 5, 2012

July 29, 2009

Coding Requirements for Return-to-Work Retiree Payroll-Related Expenses L.003
May 29, 2012

Mar. 24, 2008

USAS Accounting and Payment Control B.005
Nov. 1, 2011

Sept. 1, 2001

Building Componentization Guidelines - Higher Ed G.001
Apr. 3, 2009

Feb. 11, 2009

Expenditure Approvals and Certification B.007
Oct. 23, 2007

Oct. 23, 2007

Statewide Terminations Reported to Employees Retirement System F.034
July 10, 2006

June 8, 1999

HRIS Compliance Reports F.003
July 18, 2005

July 18, 2005

Depreciating Professional, Academic, and Research Library Books and Materials N.006
Dec. 5, 1997

Dec. 5, 1997

USAS Reports Guide Q.013
Dec. 1, 1995

Feb. 3, 1992

USAS User's Manual Q.008