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Glenn Hegar  •  Texas Comptroller of Public Accounts

Uniform Statewide Accounting System (USAS)

What’s New?

Legislation-related Substantive Changes Made to Comptroller Manual of Accounts

A number of substantive changes have been made recently to the Texas Comptroller Manual of Accounts (FPP Q.009) due to legislation passed by the 84th Legislature, Regular Session. The list includes entries that have been added, deleted or significantly modified.

The manual provides current information on state agencies, appropriated funds and accounts and object codes to be used in properly recording accounting transactions.

For questions, please contact

Additional Accounting Policy Statements Have Been Updated

Several Accounting Policy Statements (APSs) have been updated through acts of the 84th Legislature, Regular Session. The APSs include changes to terminology, policies, procedures and transaction coding blocks. Some APSs have been updated to include information applicable to CAPPS.

Each APS should be carefully reviewed to ensure compliance with the most current policies and procedures.

System Change Tracker

All USAS Changes

General System Availability


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Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact
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