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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 14, 2023
A.009 Appropriations for the Salary Increase Allocation for Certain State Positions

Aug 15, 2005

 Jun 23, 2023
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 8, 2023
A.013 Correcting Bookkeeping and Cost Allocation Entries (APS 021)

Nov 22, 2005

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

Nov 22, 2005

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

Nov 22, 2005

 Aug 18, 2023
A.016 Revenue Deposits Intended to Increase Appropriation Authority (APS 007)

Nov 22, 2005

 Aug 18, 2023
A.017 Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023)

Nov 22, 2005

 May 5, 2023
A.019 Encumbrance Reporting and Lapsing of Appropriations (APS 018)

Nov 22, 2005

 Sep 8, 2023
A.020 Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules

Jun 17, 2005

 Jun 16, 2023
A.021 Sources of Revenue Required to Pay Benefit Cost (APS 001)

Nov 22, 2005

 Aug 18, 2023
A.022 General Revenue Reimbursement for Statewide Allocated Costs

Nov 1, 2005

 May 5, 2023
A.028 Interagency Payments and Receipts for Goods and Services (APS 014)

Nov 22, 2005

 Sep 15, 2023
A.031 USAS Profile Review and Cleanup Procedures

Sep 1, 1993

 May 26, 2023
A.032 Proceeds from the Sale of Surplus Property

Oct 31, 2005

 Jul 28, 2023
A.033 Refunding Deposits (APS 013)

Oct 31, 2005

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

Nov 22, 2005

 Aug 18, 2023
A.035 Reimbursements for Unemployment Compensation Payments (APS 003)

Nov 22, 2005

 Sep 8, 2023
A.036 Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Sep 1, 1993

 Sep 5, 2023
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, 2023
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

 Sep 8, 2023
A.045 USAS Balances for Imprest, Petty Cash and Travel Advance Accounts

Jun 24, 2005

 Jun 9, 2023
A.046 Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue

Jun 26, 2007

 Jul 14, 2023
A.047 Processing Supplemental Appropriations and Reductions

Mar 10, 2010

 Jun 26, 2023
A.048 Coronavirus Relief Federal Funding Accounting Policy for the State of Texas

May 5, 2020

 Dec 5, 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 26, 2022
B.007 Expenditure Approvals and Certification

Feb 11, 2009

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

Jul 30, 2010

 Sep 1, 2023
C.001 Accounting for Uncollectible Accounts (APS 027)

Nov 22, 2005

 Sep 8, 2023
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

 Nov 18, 2022
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 12, 2023
E.037 Reporting of State Debts and Hold Offset Procedures (APS 028)

Nov 28, 2005

 Aug 18, 2023
E.041 Settlement and Judgment Processing Guidelines

Jun 3, 2004

 Jan 13, 2023
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 8, 2023
F.008 Changes to Article IX of the GAA and Other Bills of Interest to State Agencies

Oct 10, 2005

 Aug 11, 2023
F.016 Equal Employment Opportunity Report - Hiring Practices for the Fiscal Year for State Agencies and Institutions

Jan 13, 2005

 Sep 23, 2022
F.017 Guidelines for the Salary Increase for Certain State Positions

Aug 15, 2005

 Jun 23, 2023
F.021 Legislative Changes Affecting Salary Administration

Aug 15, 2005

 Aug 4, 2023
F.027 Texas Payroll/Personnel Resource (Payroll Policies and Procedures)

Aug 1, 2004

 Oct 11, 2022
F.031 Salary Supplements Paid From Sources Other Than Appropriated Funds

Aug 1, 2005

 Jul 21, 2023
F.033 State Employee Charitable Campaign Participation

Aug 1, 2004

 Sep 1, 2023
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 14, 2022
F.038 Veteran Workforce Summary Reports and Veteran Complaint Reporting

May 31, 2005

 Nov 10, 2022
F.039 ACA 1094-C and 1095-C Reporting Requirements

Nov 20, 2015

 Nov 28, 2022
F.040 Emergency Leave Reporting Requirements

Sep 8, 2017

 Aug 25, 2023
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 30, 2023
G.004 Transparency Requirements: State Revenue and Spending Tools

Aug 8, 2007

 Apr 26, 2016
G.005 Textravel

Sep 24, 2008

 Sep 15, 2023
I.005 Expendit

Jul 1, 2004

 Aug 4, 2023
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 18, 2023
K.005 Security Coordinator Reference (security coordinator login required)

Jan 1, 1993

 May 11, 2023
K.009 Semiannual Verification of Users’ Security Access Levels (security coordinator login required) (security coordinator login required)

Feb 22, 2006

 Apr 13, 2023
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 16, 2022
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

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 7, 2023
M.004 HRIS Online Inquiry and Entry Guide - Higher Education

Nov 1, 2000

 Sep 1, 2023
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 21, 2023
N.005 SPA Process User’s Guide

Sep 3, 1996

 Sep 1, 2022
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 30, 2023
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

 Jun 30, 2023
O.003 SPRS User Guide

Jun 1, 2002

 May 12, 2023
P.004 Pay Cards for Payroll/Retirement Net Pay

Feb. 25, 2011

 Sep 8, 2022
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

 Jul 27, 2023
Q.001 USAS Internal Transaction File Maintenance and Super Security Delete Process

Feb 14, 2001

 May 26, 2023
Q.004 USAS Annual Close Process

Aug 1, 1992

 Jun 30, 2023
Q.006 USAS Deposit Default Processing

May 23, 2005

 Sep 14, 2020
Q.007 USAS Profile Rollover

Jun 15, 2005

 May 26, 2023
Q.008 USAS User's Manual

Feb 3, 1992

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

Sep 1, 2013

 Sep 8, 2023
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 4, 2022
R.016 USPS Fiscal Year-End Close Process

Jul 20, 2005

 Jul 1, 2022
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 11, 2023
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 10, 2022
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, 2023
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

 Jun 30, 2023