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

This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).

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.

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.

CAPPS agencies should enter DLT comments on the CAPPS journal via the Add DLT Comments link.

Examples of Revenues That May Increase Budgets

These types of revenues may increase budgets: