Revenue Deposits Intended to Increase Appropriation Authority (APS 007)

Overview

Applicable to

State agencies and institutions of higher education.

Policy

State agencies and institutions of higher education must use Uniform Statewide Accounting System (USAS) transaction codes (T-codes) 149, 179 and 970 to properly record revenue deposits intended to increase revenue budget.

Legal Citation

Government Code, Sections 403.011 and 2101.035. (See Examples of revenues that may increase budgets for legal citations of specific revenues.)

Legend

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.

T-code Requirements

T-code Restrictions

T-codes 149, 179 and 970 should not be used for:

• Deposit or receipt of unappropriated funds.
• Deposit or receipt of funds in capital or construction appropriations (see Capital Budget Rider Appropriations (APS 026) (FPP A.012) for more information).

Entering the DLT

When using T-codes 149 and 179 on deposits, the following information must be entered on the Descriptive/Legal Text (19) entry screen:

• A brief description of the source and type of revenue deposited.
• The legal authority for increasing appropriation budget.

Examples of Revenues That May Increase Budgets

These types of revenues may increase budgets:

Type	COBJ	Legal Authority for the 2024–25 Biennium
Sale of printed, recorded or electronically produced matter or records	3719 3752	HB 1, 88th Legislature, Regular Session, Article IX, Section 12.02
Gifts of money Note: Agency must also provide statutory authority allowing acceptance of gifts.	3740 3833	HB 1, 88th Legislature, Regular Session, Article IX, Section 8.01
Federal funds	Multi	HB 1, 88th Legislature, Regular Session, Article IX, Sections 13.01–13.10
Interagency payment receipts	Multi	HB 1, 88th Legislature, Regular Session, Article IX, Section 8.02
Reimbursements – third party	3802	HB 1, 88th Legislature, Regular Session, Article IX, Section 8.02
Receipts from the settlement of a claim for damages	3714	HB 1, 88th Legislature, Regular Session, Article IX, Section 8.02
Vending machine and pay telephone receipts	3747	HB 1, 88th Legislature, Regular Session, Article IX, Sections 8.05–8.06
Seminar and conference fees	3722	HB 1, 88th Legislature, Regular Session, Article IX, Section 8.07
Credit, charge or debit card service fees	3879	HB 1, 88th Legislature, Regular Session, Article IX, Section 8.10 (Also see Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity (APS 029) (FPP J.001).