Fiscal Policies and Procedures (Numerical)

Document Index	Title	Issued	Updated
A.003	Annual Estimate of Optional Retirement Program (ORP) State Contributions	July 08, 2004	July 14, 2023
A.009	Appropriations for the Salary Increase Allocation for Certain State Positions	Aug. 15, 2005	Aug. 9, 2023
A.010	Benefits Proportional by Method of Finance (APS 011)	Nov. 22, 2005	Dec. 11, 2023
A.012	Capital Budget Rider Appropriations (APS 026)	Nov. 22, 2005	Sept. 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	Nov. 17, 2023
A.019	Encumbrance Reporting and Lapsing of Appropriations (APS 018)	Nov. 22, 2005	Sept. 8, 2023
A.020	Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules	June 17, 2005	June 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	June 15, 2023
A.028	Interagency Payments and Receipts for Goods and Services (APS 014)	Nov. 22, 2005	Sept. 15, 2023
A.031	USAS Profile Review and Cleanup Procedures	Sept. 1, 1993	May 26, 2023
A.032	Proceeds from the Sale of Surplus Property	Oct. 31, 2005	July 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	Sept. 8, 2023
A.036	Reporting Requirements for Annual Financial Reports of State Agencies and Universities	Sept. 1, 1993	Sept. 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	Sept. 9, 2021
A.044	Travel Advance Account and Petty Cash Account (APS 010)	Nov. 22, 2005	Sept. 8, 2023
A.045	USAS Balances for Imprest, Petty Cash and Travel Advance Accounts	June 24, 2005	June 9, 2023
A.046	Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue	June 26, 2007	July 14, 2023
A.047	Processing Supplemental Appropriations and Reductions	Mar. 10, 2010	June 26, 2023
A.048	Coronavirus Relief Federal Funding Accounting Policy for the State of Texas	May 5, 2020	Mar. 1, 2024
A.049	Tax Implications of the Family Leave Pool	Jan. 7, 2022	Oct. 25, 2023
B.002	Recovery of Certain State Agency Overpayments	Apr. 11, 2006	June 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	Oct. 9, 2023
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	July 30, 2010	Sept. 1, 2023
C.001	Accounting for Uncollectible Accounts (APS 027)	Nov. 22, 2005	Sept. 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	Jan. 10, 2024
D.004	Confidential Information Must Be Encrypted Before Emailing to Fiscal Management	May 6, 2011	Feb. 24, 2023
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. 27, 2023
E.023	USAS and CAPPS Financials Invoice Number Field Requirements	Sept. 25, 1998	Nov. 15, 2021
E.030	Payroll Due Dates and Direct Deposit Schedules	July 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	June 3, 2004	Jan. 13, 2023
E.045	USAS and CAPPS Financials Confidentiality Indicator	July 28, 1999	Feb. 7, 2020
F.003	HRIS Compliance Reports	June 8, 1999	July 10, 2006
F.005	Annual Report (Statewide Hiring Practices for the Fiscal Year)	Aug. 1, 2004	Sept. 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	Sept. 22, 2023
F.017	Guidelines for the Salary Increase for Certain State Positions	Aug. 15, 2005	June 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. 2, 2023
F.031	Salary Supplements Paid From Sources Other Than Appropriated Funds	Aug. 1, 2005	July 21, 2023
F.033	State Employee Charitable Campaign Participation	Aug. 1, 2004	Sept. 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. 13, 2023
F.038	Military Workforce Summary Reports and Military Complaint Reporting	May 31, 2005	Nov. 17, 2023
F.039	ACA 1094-C and 1095-C Reporting Requirements	Nov. 20, 2015	Dec. 1, 2023
F.040	Emergency Leave Reporting Requirements	Sept. 8, 2017	Aug. 25, 2023
G.001	Building Componentization Guidelines - Higher Ed	Sept. 1, 2001	Nov. 1, 2011
G.003	Equal Employment Opportunity (EEO)-4 Report	July 20, 2006	June 30, 2023
G.004	Transparency Requirements: State Revenue and Spending Tools	Aug. 8, 2007	Apr. 26, 2023
G.005	Textravel	Sept. 24, 2008	Jan. 12, 2024
I.005	Expendit	July 1, 2004	Sept. 29, 2023
I.008	USAS Comptroller Objects That Require Pre-Payment Audit and/or Descriptive/Legal Text for Purchase Documents	Jan. 4, 2001	June 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	Nov. 3, 2023
K.009	Semiannual Verification of Users’ Security Access Levels (security coordinator login required)	Feb. 22, 2006	Apr. 11, 2024
K.011	Accounting for Disaster Relief Efforts	Sept. 18, 2008	Mar. 17, 2020
K.014	Tracking Expenditures and Revenues Related to Disaster Relief Efforts	Dec. 11, 2017	Sept. 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	July 29, 2009	Sept. 5, 2012
L.004	Confidential Employee Information for Open Records Requests	July 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	June 30, 2005	July 7, 2023
M.004	HRIS Online Inquiry and Entry Guide - Higher Education	Nov. 1, 2000	Sept. 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	Sept. 3, 1996	Sept. 1, 2022
N.006	Depreciating Professional, Academic, and Research Library Books and Materials	July 18, 2005	July 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	June 16, 2021
N.008	SPA Fiscal Year-End Close Process	July 15, 2009	June 30, 2023
N.009	Daily Generation of SPA Ad Hoc Reports (login required)	Apr. 27, 2010	Aug. 30, 2022
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	July 27, 2005	June 30, 2023
O.003	SPRS User Guide	June 1, 2002	Sept. 22, 2023
P.004	Pay Cards for Payroll/Retirement Payments	Feb. 25, 2011	Sept. 8, 2022
P.005	Payroll Contribution for Group Health Insurance	July 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	Mar. 22, 2024
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	June 30, 2023
Q.006	USAS Deposit Default Processing	May 23, 2005	Sept. 22, 2023
Q.007	USAS Profile Rollover	June 15, 2005	May 26, 2023
Q.008	USAS User's Manual	Feb. 3, 1992	Dec. 1, 1995
Q.009	Texas Comptroller Manual of Accounts	Sept. 1, 2013	Jan. 12, 2024
Q.010	USAS Coding Instructions	Dec. 1, 1997	Mar. 28, 2024
Q.011	USAS Interface Manual (login required)	Sept. 1, 1993	Mar. 28, 2024
Q.012	USAS Reference	Feb. 3, 1992	Mar. 28, 2024
Q.013	USAS Reports Guide	Dec. 5, 1997	Dec. 5, 1997
Q.014	USAS T-Code Reference Guide	Sept. 1, 1993	Jan. 19, 2024
Q.016	Change in Recording Administrative and Civil Penalties	Aug. 1, 2014	Aug. 1, 2014
R.017	USPS Process Guide	July 1, 2005	June 8, 2021
R.020	USPS Reports Guide	Dec. 16, 2005	May 8, 2020
R.022	Reason Code Resources and Classification Salary Schedules	Sept. 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	Sept. 14, 2012	Nov. 10, 2022
S.010	Requirement to Publish Purpose of State Grants	Aug. 2, 2013	Oct. 20, 2016
T.001	CAPPS Financials Year-End Processing Instructions	July 2, 2015	June 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	July 15, 2016	June 30, 2023