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Benefits Proportional by Method of Finance (APS 011)

FPP A.010



This section includes definitions for this Accounting Policy Statement (APS).


Method of Finance: Source(s) of funding for agency and institution appropriations. There are four methods of finance: General Revenue (GR), General Revenue Fund – Dedicated (GR-D), Federal Funds (FF) and Other Funds (OF). Within each of the methods of finance, there may be multiple appropriated funds with different types of revenue. For example, an agency may have multiple GR-D accounts within its GR-D method of finance, or the “Other Funds” method of finance may include appropriated receipts, interagency contracts, and certain grants and bond proceeds.

Appropriated funds: Funds created by the state constitution or statute that are expended through a legislative appropriation. The Comptroller’s office assigns a fund number and creates the appropriated fund in the Uniform Statewide Accounting System (USAS) on the USAS D22 profile. Appropriated funds are grouped under one or more of the four methods of finance: General Revenue (GR), General Revenue Dedicated (GR-Ded), Federal Funds (FF) and Other Special Funds (OF).

Appropriation year (AY): Refers to the year that the legal authorization for the charge (appropriation) was made by the legislature (Sept. 1 through Aug. 31). The Benefits Proportional by Method of Finance Report Form applies only to payments of benefit costs for the prior appropriation year’s budget.

Federal receipts (also called federal funds): All revenues received from the federal government directly or from a pass through that fund an agency’s or institution’s appropriation. Federal receipts may be deposited to an appropriated fund containing only federal receipts or an appropriated fund with both state and federal receipts, such as Fund 0001 or Fund 0006. Receipts identified as earned federal funds (See APS 023) according to the definition in the GAA, Article IX, are not considered federal receipts for purposes of this policy statement.

Interagency contract receipts: All revenues received by an agency that are paid from another agency’s appropriations in exchange for services, material or equipment through a written agreement.

Appropriated Receipts: All receipts, such as fees, reimbursements and other revenue received for an authorized service and appropriated to an agency or institution usually to offset costs of providing the service.

Reporting period: The reporting period for this report is the prior appropriation year as of the end of your agency or institution’s financial reporting period (Ex: Benefits Proportional by Method of Finance Report Form for AY 18 will contain AY 18 data as it appears on FM13 of FY 18). No adjustments for prior appropriation years should be submitted unless directed by the State Auditor’s Office.

Employee Benefit Costs: Benefit costs associated with a state employee, including retirement, insurance (active and retiree), social security, benefit replacement pay (state agencies) or optional retirement program (institutions of higher education).

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