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Glenn Hegar  •  Texas Comptroller of Public Accounts

Reporting of State Debts and Hold Offset Procedures (APS 028)

Issued: Nov. 22, 2005
Updated: Sept. 5, 2014 – 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).

FPP E.037


Applicable to

State agencies and institutions of higher education


State agencies and institutions of higher education (agencies) must report to the Texas Comptroller of Public Accounts (Comptroller’s office) the names of persons with a debt to the state. This includes (but is not limited to):

  • An indebtedness to the state
  • A tax delinquency
  • A child support delinquency
  • A student loan default

Agencies must use the warrant hold procedures of the Comptroller’s office to ensure proper reporting and collection of state debts.

Legal cites

Changes to this Document
09/05/2014 Added 30-day waiting period before a lost overage warrant can be canceled and reissued.
09/30/2013 Reviewed through the acts of the 83rd Legislature, Regular Session. Included links to the updated Hold Procedures.
Glenn Hegar
Texas Comptroller of Public Accounts
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