For general policy or USAS questions, please contact your appropriation control officer
For CAPPS questions, please contact your agency’s CAPPS support staff.
Authorized agency support staff may contact the CAPPS Help Desk at (512) 463-CAPP (2277) for additional assistance.
State agencies and institutions of higher education.
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.
Government Code, Sections 403.011 and 2101.035. (See Examples of revenues that may increase budgets for legal cites of specific revenues.)
This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).
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-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.
|149||Records the deposit to the state’s 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’s 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 will monitor agency appropriations to ensure proper use of T-codes 149, 179 and 970. Descriptive/legal text (DLT) will also be reviewed to ensure correct legal cites are used.
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:
|Type||COBJ||Legal Authority for the 2020–21 Biennium|
|Sale of printed, recorded or electronically produced matter or records||3719
|HB 1, 86th Legislature, Regular Session, Article IX, Section 12.02|
|Gifts of money
Note: Agency must also provide statutory authority allowing acceptance of gifts.
|HB 1, 86th Legislature, Regular Session, Article IX, Section 8.01|
|Federal funds||Multi||HB 1, 86th Legislature, Regular Session, Article IX, Sections 13.01–13.10|
|Interagency payment receipts||Multi||HB 1, 86th Legislature, Regular Session, Article IX, Section 8.02|
|Reimbursements – third party||3802||HB 1, 86th Legislature, Regular Session, Article IX, Section 8.02|
|Receipts from the settlement of a claim for damages||3714||HB 1, 86th Legislature, Regular Session, Article IX, Section 8.02|
|Vending machine and pay telephone receipts||3747||HB 1, 86th Legislature, Regular Session, Article IX, Sections 8.05–8.06|
|Seminar and conference fees||3722||HB 1, 86th Legislature, Regular Session, Article IX, Section 8.07|
|Credit, charge or debit card service fees||3879||HB 1, 86th 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).|
|08/16/2019||Updated through the acts of the 86th Legislature, Regular Session; added CAPPS information and clarifying details|
|08/18/2017||Updated through the acts of the 85th Legislature, Regular Session|
|08/21/2015||Updated through the acts of the 84th Legislature, Regular Session|