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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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 7, 2017
A.009
Appropriations for the Salary Increase for Certain State Employees

Aug 17, 2005

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

Nov 22, 2005

Oct 20, 2017
A.012
Capital Budget Rider Appropriations (APS 026)

Nov 22, 2005

Sep 8, 2017
A.013
Correcting Bookkeeping and Cost Allocation Entries (APS 021)

Nov 22, 2005

Aug 18, 2017
A.014
Cost Allocation From Temporary Administrative and Support Appropriations (APS 025)

Nov 22, 2005

Aug 18, 2017
A.015
Deposit of Sales Taxes Collected by State Agencies (APS 008)

Nov 22, 2005

Aug 18, 2017
A.016
Revenue Deposits Intended to Increase Appropriation Authority (APS 007)

Nov 22, 2005

Aug 18, 2017
A.017
Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023)

Nov 22, 2005

Aug 18, 2017
A.019
Encumbrance Report and Lapsing of Appropriations (APS 018)

Nov 22, 2005

Sep 22, 2017
A.020
Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules

Jun 17, 2005

Jun 23, 2017
A.021
Sources of Revenue Required to Pay Benefit Cost (APS 001)

Nov 22, 2005

Oct 20, 2017
A.022
General Revenue Reimbursement for Statewide Allocated Costs

Nov 1, 2005

Mar 21, 2017
A.028
Interagency Payments and Receipts for Goods and Services (APS 014)

Nov 22, 2005

Aug 18, 2017
A.031
USAS Profile Review and Cleanup Procedures

Sep 1, 1993

May 26, 2017
A.032
Proceeds from the Sale of Surplus Property

Oct 31, 2005

Sep 1, 2017
A.033
Refunding Deposits (APS 013)

Oct 31, 2005

Aug 18, 2017
A.034
Reimbursing Retirement Contributions and Insurance Premiums (APS 005)

Nov 22, 2005

Aug 18, 2017
A.035
Reimbursements for Unemployment Compensation Payments (APS 003)

Nov 22, 2005

Sep 8, 2017
A.036
Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Sep 1, 1993

Sep 1, 2017
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 18, 2017
A.043
Processing Third-Party Transactions in USAS for Payment/Travel Cards, Direct Bill Payments and Reimbursements (login required)

Nov 16, 2004

Sep 8, 2017
A.044
Travel Advance Account and Petty Cash Account (APS 010)

Nov 22, 2005

Sep 8, 2017
A.045
USAS Balances for Imprest, Petty Cash and Travel Advance Accounts

Jun 24, 2005

Jun 16, 2017
A.046
Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue

Jun 26, 2007

Jul 21, 2017
A.047
Processing Supplemental Appropriations and Reductions

Mar 10, 2010

Jun 23, 2017
B.002
Recovery of Certain State Agency Overpayments

Apr 11, 2006

May 8, 2012
B.005
USAS Accounting and Payment Control

Mar 24, 2008

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

May 9, 2008

Nov 18, 2016
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 8, 2017
C.001
Accounting for Uncollectible Accounts (APS 027)

Nov 22, 2005

Sep 8, 2017
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

Jul 10, 2012
D.002
Statewide Payroll/Personnel Reports Guide

Apr 1, 2007

Jan 4, 2013
D.004
Confidential Information Must be Encrypted Before Emailing to Fiscal Management

May 6, 2011

Apr 28, 2017
D.005
Deposit of Funds Held in Suspense

Aug 23, 2013

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

May 12, 2004

Nov 4, 2016
E.023
USAS and CAPPS Financials Invoice Number Field Requirements

Sep 25, 1998

Oct 6, 2017
E.030
Payroll Due Dates and Direct Deposit Schedule

Jul 21, 2005

May 20, 2016
E.037
Reporting of State Debts and Hold Offset Procedures (APS 028)

Nov 28, 2005

Sep 8, 2017
E.041
Settlement and Judgment Processing Guidelines

Jun 3, 2004

Aug 11, 2017
E.045
USAS and CAPPS Financials Confidentiality Indicator

Jul 28, 1999

Feb 19, 2016
E.053
Renewal of Agency Authorization for Warrant Pickup

Jan 6, 2003

Apr 1, 2016
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

Oct 20, 2017
F.008
Changes to Article IX of the GAA and Other Bills of Interest to State Agencies

Oct 10, 2005

Aug 11, 2017
F.016
Equal Employment Opportunity Report - Hiring Practices for the Fiscal Year for State Agencies and Institutions

Jan 13, 2005

Oct 27, 2017
F.017
Guidelines for the Salary Increase for Certain State Employees

Aug 15, 2005

Aug 14, 2015
F.021
Legislative Changes Affecting Salary Administration, 85th Legislature

Aug 15, 2005

Aug 11, 2017
F.027
Texas Payroll/Personnel Resource (Payroll Policies and Procedures)

Aug 1, 2004

May 16, 2014
F.031
Salary Supplements Paid from Sources Other Than Appropriated Funds

Aug 1, 2005

Jul 28, 2017
F.033
State Employee Charitable Campaign Participation

Aug 1, 2004

Sep 29, 2017
F.034
Statewide Terminations Reported to Employees Retirement System

Oct 23, 2007

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

Oct 31, 2005

Oct 13, 2017
F.038
Veteran Workforce Summary Reports and Veteran Complaint Reporting

May 31, 2005

Nov 17, 2017
F.039
ACA 1094-C and 1095-C Reporting Requirements

Nov 20, 2015

Dec 1, 2016
F.040
Emergency Leave Reporting Requirements

Sep 8, 2017

Sep 8, 2017
G.001
Building Componentization Guidelines - Higher Ed

Sep 1, 2001

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

Jul 20, 2006

Jun 23, 2017
G.004
Where the Money Goes Requirements

Aug 8, 2007

Mar 14, 2016
G.005
Textravel

Sep 24, 2008

Sep 1, 2017
I.005
Expendit

Jul 1, 2004

Oct 6, 2017
I.008
USAS Comptroller Object Codes That Require Pre-Payment Audit and/or Descriptive/Legal Text for Purchase Documents

Jan 4, 2001

Jul 31, 2012
J.001
Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity (APS 029)

Nov 22, 2005

Aug 18, 2017
K.005
Security Coordinator Reference (security coordinator login required)

Jan 1, 1993

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

Feb 22, 2006

Sep 29, 2017
K.011
Accounting for Natural Disaster Relief Efforts

Sep 18, 2008

Aug 31, 2017
L.001
INFOSGA/INFOPAC Reference Guide

Dec 13, 2005

Aug 17, 2009
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

Sep 18, 2015
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 14, 2017
M.004
HRIS Online Inquiry and Entry Guide - Higher Education

Nov 1, 2000

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

Nov 1, 2000

May 8, 2017
M.009
Authorization and Request Process for Data Changes to Statewide Payroll/Personnel Systems

Jan 23, 2003

Apr 28, 2017
N.005
SPA Process User's Guide

Sep 3, 1996

May 16, 2017
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

May 1, 2017
N.008
SPA Fiscal Year-End Close Process

Jul 15, 2009

Jul 24, 2017
N.009
Daily Generation of SPA Ad Hoc Reports (login required)

Apr 27, 2010

May 13, 2011
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 7, 2017
O.003
SPRS User Guide

Jun 1, 2002

Jan 29, 2016
P.004
Payment Cards for Payroll Net Pay (Paycards)

Feb 25, 2011

Jun 27, 2016
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 Resources (TINS Guide, Hold Procedures and other payment-related FPPs)

May 12, 2017

May 12, 2017
Q.001
USAS Internal Transaction File Maintenance and Super Security Delete Process

Feb 14, 2001

Oct 13, 2017
Q.004
USAS Annual Close Process

Aug 1, 1992

Jun 30, 2017
Q.006
USAS Deposit Default Processing

May 23, 2005

Sep 30, 2016
Q.007
USAS Profile Rollover

Jun 15, 2005

May 26, 2017
Q.008
USAS User's Manual

Feb 3, 1992

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

Sep 1, 2013

Oct 6, 2017
Q.010
USAS Coding Instructions

Dec 1, 1997

May 8, 2017
Q.011
USAS Interface Manual (login required)

Sep 1, 1993

Jan 10, 2014
Q.012
USAS Reference

Feb 3, 1992

Jan 13, 2017
Q.013
USAS Reports Guide

Dec 5, 1997

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

Sep 1, 1993

Jan 13, 2017
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 17, 2017
R.016
USPS Fiscal Year-End Close Process

Jul 20, 2005

Jul 22, 2016
R.017
USPS Process Guide

Jul 1, 2005

Sep 1, 2017
R.019
USPS Interface Manual (login required)

Dec 16, 2005

Aug 28, 2015
R.020
USPS Reports Guide

Dec 16, 2005

May 5, 2017
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 14, 2015
S.001
Hotel Occupancy Tax, Agency Refunds

Aug 30, 1995

Nov 20, 2015
S.002
Limitation on Out-of-State Travel Expenditures

Aug 1, 2005

Aug 23, 2013
S.005
State Mileage Reimbursement Rate

Aug 6, 1990

Dec 18, 2015
S.009
Requirements for Local Operating Funds and Associated Local Funds

Sep 14, 2012

Jun 21, 2016
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

Jun 30, 2017
T.002
CAPPS Secuirty Role Documentation (login required)

Aug 2, 2016

Aug 2, 2016
T.003
CAPPS HR/Payroll Year-End Processing Instructions

July 15, 2016

Jul 14, 2017
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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