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Fiscal Policies and Procedures (Numerical)

Document Index Title Issued Updated
A.003 Annual Estimate of Optional Retirement Program (ORP) State Contributions

Jul 08, 2004

Jul 16, 2021
A.009 Appropriations for the Salary Increase for Certain State Employees

Aug 15, 2005

Aug 19, 2015
A.010 Benefits Proportional by Method of Finance (APS 011)

Nov 22, 2005

Oct 29, 2021
A.012 Capital Budget Rider Appropriations (APS 026)

Nov 22, 2005

Sep 10, 2021
A.013 Correcting Bookkeeping and Cost Allocation Entries (APS 021)

Nov 22, 2005

Aug 20, 2021
A.014 Cost Allocation From Temporary Administrative and Support Appropriations (APS 025)

Nov 22, 2005

Aug 20, 2021
A.015 Deposit of Sales Taxes Collected by State Agencies (APS 008)

Nov 22, 2005

Aug 20, 2021
A.016 Revenue Deposits Intended to Increase Appropriation Authority (APS 007)

Nov 22, 2005

Aug 20, 2021
A.017 Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023)

Nov 22, 2005

Dec 10, 2021
A.019 Encumbrance Report and Lapsing of Appropriations (APS 018)

Nov 22, 2005

Sep 10, 2021
A.020 Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules

Jun 17, 2005

Jun 17, 2022
A.021 Sources of Revenue Required to Pay Benefit Cost (APS 001)

Nov 22, 2005

Aug 20, 2021
A.022 General Revenue Reimbursement for Statewide Allocated Costs

Nov 1, 2005

Feb 16, 2022
A.028 Interagency Payments and Receipts for Goods and Services (APS 014)

Nov 22, 2005

Aug 20, 2021
A.031 USAS Profile Review and Cleanup Procedures

Sep 1, 1993

May 27, 2022
A.032 Proceeds from the Sale of Surplus Property

Oct 31, 2005

Aug 16, 2019
A.033 Refunding Deposits (APS 013)

Oct 31, 2005

Aug 20, 2021
A.034 Reimbursing Retirement Contributions and Insurance Premiums (APS 005)

Nov 22, 2005

Aug 20, 2021
A.035 Reimbursements for Unemployment Compensation Payments (APS 003)

Nov 22, 2005

Sep 10, 2021
A.036 Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Sep 1, 1993

Jun 14, 2022
A.040 Processing Requirements for Various Tuition Set-Aside Funds

Aug 18, 2004

May 5, 2017
A.042 Salary Benefit Appropriation Allocations (APS 019)

Nov 22, 2005

Aug 20, 2021
A.043 Processing Third-Party Transactions in USAS for Payment/Travel Cards, Direct Bill Payments and Reimbursements (login required)

Nov 16, 2004

Sep 9, 2021
A.044 Travel Advance Account and Petty Cash Account (APS 010)

Nov 22, 2005

Mar 25, 2022
A.045 USAS Balances for Imprest, Petty Cash and Travel Advance Accounts

Jun 24, 2005

Jun 10, 2022
A.046 Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue

Jun 26, 2007

Jul 16, 2021
A.047 Processing Supplemental Appropriations and Reductions

Mar 10, 2010

Apr 22, 2022
A.048 Coronavirus Relief of 2020 Federal Funding Accounting Policy for the State of Texas

May 5, 2020

Apr 22, 2022
A.049 Tax Implications of the Family Leave Pool

Jan. 7, 2022

Jan 7, 2022
B.002 Recovery of Certain State Agency Overpayments

Apr 11, 2006

Jun 17, 2022
B.005 USAS Accounting and Payment Control

Mar 24, 2008

May 29, 2012
B.006 Hotel Occupancy Tax Quarterly Refund

May 9, 2008

Aug 21, 2020
B.007 Expenditure Approvals and Certification

Feb 11, 2009

Apr 3, 2009
B.011 Entering Higher Education Expenditure Activity Into USAS for USAS/ABEST Reconciliation

Jul 30, 2010

Sep 3, 2021
C.001 Accounting for Uncollectible Accounts (APS 027)

Nov 22, 2005

Sep 10, 2021
C.020 State Property Accounting Requirements for Institutions of Higher Education

Aug 25, 2011

Aug 22, 2014
C.021 Fiscal Management Agency Contacts Update Process

May 4, 2012

May 28, 2019
D.002 Statewide Payroll/Personnel Reports Guide

Apr 1, 2007

Aug 3, 2021
D.004 Confidential Information Must Be Encrypted Before Emailing to Fiscal Management

May 6, 2011

Mar 18, 2022
D.005 Deposit of Funds Held in Suspense

Aug 23, 2013

Aug 23, 2013
E.001 USAS Procedures for 1099 Reporting

May 12, 2004

Oct 25, 2021
E.023 USAS and CAPPS Financials Invoice Number Field Requirements

Sep 25, 1998

Oct 8, 2021
E.030 Payroll Due Dates and Direct Deposit Schedules

Jul 21, 2005

May 13, 2022
E.037 Reporting of State Debts and Hold Offset Procedures (APS 028)

Nov 28, 2005

Jul 30, 2021
E.041 Settlement and Judgment Processing Guidelines

Jun 3, 2004

Oct 12, 2021
E.045 USAS and CAPPS Financials Confidentiality Indicator

Jul 28, 1999

Feb 7, 2020
F.003 HRIS Compliance Reports

Jun 8, 1999

Jul 10, 2006
F.005 Annual Report (Statewide Hiring Practices for the Fiscal Year)

Aug 1, 2004

Sep 10, 2021
F.008 Changes to Article IX of the GAA and Other Bills of Interest to State Agencies

Oct 10, 2005

Aug 13, 2021
F.016 Equal Employment Opportunity Report - Hiring Practices for the Fiscal Year for State Agencies and Institutions

Jan 13, 2005

Sep 24, 2021
F.017 Guidelines for the Salary Increase for Certain State Employees

Aug 15, 2005

Aug 14, 2015
F.021 Legislative Changes Affecting Salary Administration, 87th Legislature

Aug 15, 2005

Aug 6, 2021
F.027 Texas Payroll/Personnel Resource (Payroll Policies and Procedures)

Aug 1, 2004

Jun 11, 2021
F.031 Salary Supplements Paid From Sources Other Than Appropriated Funds

Aug 1, 2005

Jul 23, 2021
F.033 State Employee Charitable Campaign Participation

Aug 1, 2004

Sep 2, 2020
F.034 Statewide Terminations Reported to Employees Retirement System

Oct 23, 2007

Oct 23, 2007
F.035 Benefit Replacement Pay (BRP) Leveling Election

Oct 31, 2005

Oct 15, 2021
F.038 Veteran Workforce Summary Reports and Veteran Complaint Reporting

May 31, 2005

Nov 12, 2021
F.039 ACA 1094-C and 1095-C Reporting Requirements

Nov 20, 2015

Dec 6, 2021
F.040 Emergency Leave Reporting Requirements

Sep 8, 2017

Aug 27, 2021
F.041 Families First Coronavirus Response Act (FFCRA) Guidance

Apr 8, 2020

Apr 30, 2021
G.001 Building Componentization Guidelines - Higher Ed

Sep 1, 2001

Nov 1, 2011
G.003 Equal Employment Opportunity (EEO)-4 Report

Jul 20, 2006

Jul 9, 2021
G.004 Where the Money Goes Requirements

Aug 8, 2007

Mar 14, 2016
G.005 Textravel

Sep 24, 2008

Feb 18, 2022
I.005 Expendit

Jul 1, 2004

Dec 21, 2021
I.008 USAS Comptroller Objects That Require Pre-Payment Audit and/or Descriptive/Legal Text for Purchase Documents

Jan 4, 2001

Jun 21, 2021
J.001 Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity (APS 029)

Nov 22, 2005

Aug 20, 2021
K.005 Security Coordinator Reference (security coordinator login required)

Jan 1, 1993

Jun 3, 2021
K.009 Semiannual Verification of Users’ Security Access Levels (security coordinator login required) (security coordinator login required)

Feb 22, 2006

Apr 6, 2022
K.011 Accounting for Disaster Relief Efforts

Sep 18, 2008

Mar 17, 2020
K.014 Tracking Expenditures and Revenues Related to Disaster Relief Efforts

Dec 11, 2017

Sep 3, 2020
K.015 Access Requirements for Comptroller Systems

May 28, 2019

Aug 21, 2020
L.003 Coding Requirements for Return-to-Work Retiree Payroll-Related Expenses

Jul 29, 2009

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

Jul 31, 2009

Nov 1, 2019
L.005 Specialty License Plate Revenue: Changes to Certain General Revenue Dedicated Accounts

Aug 9, 2013

Aug 21, 2015
M.003 HRIS Higher Education Reporting Procedures for Reappointments

Jun 30, 2005

Jul 9, 2021
M.004 HRIS Online Inquiry and Entry Guide - Higher Education

Nov 1, 2000

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

Nov 1, 2000

May 8, 2020
M.009 Authorization and Request Process for Data Changes to Statewide Payroll/Personnel Systems

Jan 23, 2003

Apr 23, 2021
N.005 SPA Process User’s Guide

Sep 3, 1996

Jun 29, 2021
N.006 Depreciating Professional, Academic, and Research Library Books and Materials

Jul 18, 2005

Jul 18, 2005
N.007 Requirements for Transmitting Comptroller Information Over Public Networks and Downloading Mainframe Reports Using Secure File Transfer Protocol SFTP (login required)

May 9, 2006

Jun 16, 2021
N.008 SPA Fiscal Year-End Close Process

Jul 15, 2009

Jun 17, 2022
N.009 Daily Generation of SPA Ad Hoc Reports (login required)

Apr 27, 2010

May 13, 2011
N.010 Procedures for Agencies Using Statewide Financial Systems (SFS) Web Services (login required)

Aug 2, 2019

Aug 2, 2019
O.001 Letter of Authorization for SPRS Payroll Overrides

Apr 13, 2004

Mar 14, 2013
O.002 SPRS Fiscal Year-End Processing Instructions

Jul 27, 2005

Jul 2, 2021
O.003 SPRS User Guide

Jun 1, 2002

May 8, 2020
P.005 Payroll Contribution for Group Health Insurance

Jul 29, 2011

Aug 30, 2013
P.006 Additional Payroll Retirement Contribution (2013)

Aug 2, 2013

Aug 2, 2013
P.007 TexPayment Resource (TINS info; hold procedures; other payment-related policies and procedures)

May 12, 2017

Jun 21, 2022
Q.001 USAS Internal Transaction File Maintenance and Super Security Delete Process

Feb 14, 2001

May 27, 2022
Q.004 USAS Annual Close Process

Aug 1, 1992

Jul 2, 2021
Q.006 USAS Deposit Default Processing

May 23, 2005

Sep 14, 2020
Q.007 USAS Profile Rollover

Jun 15, 2005

May 27, 2022
Q.008 USAS User's Manual

Feb 3, 1992

Dec 1, 1995
Q.009 Texas Comptroller Manual of Accounts

Sep 1, 2013

Feb 18, 2022
Q.010 USAS Coding Instructions

Dec 1, 1997

Apr 25, 2022
Q.011 USAS Interface Manual (login required)

Sep 1, 1993

Jan 10, 2014
Q.012 USAS Reference

Feb 3, 1992

Feb 25, 2022
Q.013 USAS Reports Guide

Dec 5, 1997

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

Sep 1, 1993

Feb 25, 2022
Q.016 Change in Recording Administrative and Civil Penalties

Aug 1, 2014

Aug 1, 2014
R.013 USPS Archive Policy and Process

Mar 15, 2000

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

Nov 4, 2005

Nov 5, 2021
R.016 USPS Fiscal Year-End Close Process

Jul 20, 2005

Jul 2, 2021
R.017 USPS Process Guide

Jul 1, 2005

Jun 8, 2021
R.019 USPS Interface Manual (login required)

Dec 16, 2005

Aug 31, 2018
R.020 USPS Reports Guide

Dec 16, 2005

Aug 31, 2018
R.021 USPS Quick Reference Guides

Aug 4, 2008

Jan 30, 2012
R.022 Reason Code Resources and Classification Salary Schedules

Sep 1, 1993

Aug 13, 2021
S.001 Hotel Occupancy Tax, Agency Refunds

Aug 30, 1995

Nov 26, 2018
S.009 Requirements for Local Operating Funds and Associated Local Funds

Sep 14, 2012

Nov 13, 2020
S.010 Requirement to Publish Purpose of State Grants

Aug 2, 2013

Jul 21, 2015
T.001 CAPPS Financials Year-End Processing Instructions

Jul 2, 2015

Jul 2, 2021
T.002 CAPPS Security Role Documentation (login required)

Aug 2, 2016

Oct 6, 2020
T.003 CAPPS HR/Payroll Fiscal Year-End Processing Instructions

Jul 15, 2016

Jul 2, 2021