Accounting for Uncollectible Accounts (APS 027)
Issued: Nov. 22, 2005
Updated: Sept. 27, 2013 – View Changes
This APS has not yet been updated to reflect changes made by the 84th Legislature, Regular Session. The updated APS will be available soon (by mid-September).
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.
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|