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Susan Combs•Texas Comptroller of Public Accounts

Accounting for Uncollectible Accounts (APS 027)

Issued: Nov. 22, 2005
Updated: Sept. 27, 2013 – View Changes

FPP C.001


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Direct questions regarding this policy statement to your agency’s financial reporting analyst.

Direct questions regarding appropriations to your agency’s appropriation control officer.

Direct questions regarding the Comptroller’s warrant hold procedures to the Payment Services section at (512) 936-8138.


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
09/27/2013 Updated through acts of the 83rd Legislature, Regular Session
09/30/2011 Updated through the acts of the 82nd Legislature, Regular Session

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Susan Combs
Texas Comptroller of Public Accounts
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