Revenue Deposits Intended to Increase Appropriation Authority (APS 007)
Background
Introduction
The General Appropriations Act (GAA) authorizes the appropriation of certain types of revenue. Three USAS deposit T-codes process the deposit and also increase the appropriation balance.
T-code Functions
T-codes 149, 179 and 970 record agency receipts that increase appropriation budget and cash in an appropriation. The specific functions of these T-codes are listed below.
| T-code | Function |
|---|---|
| 149 | Records the deposit to the state treasury of federal pass-through revenues that are in excess of a collected revenue budget. |
| 179 | Records receipt of revenues collected in excess of a collected revenue budget. This T-code is used to record deposits into the state treasury. |
| 970 | Records receipt of interagency payments for goods and services. This T-code is used in connection with Recurring Transaction Indexes (RTIs). |
Appropriate Use of T-codes 149, 179 and 970
It is appropriate to use T-codes 149, 179 and 970 only when all the following criteria are met:
- There is legal authority for appropriating the revenue being received or deposited.
- The revenue is being deposited or credited to an appropriation from which expenditures can be made.
- The appropriation budget must be increased to spend the revenue received or deposited.
- The revenue being received or deposited is not included in the method of finance in the GAA.
Comptroller’s Office Responsibilities
The Appropriation Control section of the Comptroller’s Fiscal Management Division monitors agency appropriations to ensure proper use of T-codes 149, 179 and 970. Descriptive/legal text (DLT) is also reviewed to ensure correct legal citations are used.