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Revenue Deposits Intended to Increase Appropriation Authority (APS 007)

Issued: Nov. 22, 2005
Updated: Aug. 16, 2019 – View Changes

FPP A.016

Details

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Resources

Contact

For general policy or USAS questions, please contact your appropriation control officer

CAPPS

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.

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 cite

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

Legend

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

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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’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.

    –AND–

  • 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.

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T-code Requirements

T-code restrictions

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

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 logo

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
3752
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.

3740
3833
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).

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Changes to this Document
Date Updates
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

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