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Glenn Hegar  •  Texas Comptroller of Public Accounts

Accounting for Uncollectible Accounts (APS 027)

Issued: Nov. 22, 2005
Updated: Sept. 3, 2015 – View Changes

FPP C.001


Applicable to

State agencies and institutions of higher education


State agencies and institutions must take all appropriate actions to collect accounts receivable. However, when accounts are uncollectible, specific accounting entries must be performed in the Uniform Statewide Accounting System (USAS) for proper reporting.

Legal cite

Government Code, Sections 403.031(c), 2107.004.

Changes to this Document
09/03/2015 Updated through acts of the 84th Legislature, Regular Session; added CAPPS information
09/27/2013 Updated through acts of the 83rd Legislature, Regular Session
09/30/2011 Updated through acts of the 82nd Legislature, Regular Session
Glenn Hegar
Texas Comptroller of Public Accounts
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