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Encumbrance Report and Lapsing of Appropriations (APS 018)

Issued: Nov. 22, 2005
Updated: Sept. 10, 2021 – View Changes

FPP A.019

Overview

Applicable to

State agencies and institutions of higher education.

Policy

State agencies and institutions of higher education must report binding encumbrances and payables for appropriated funds in USAS for the current appropriation year (AY) within 30 days following each of the first three quarters of the fiscal year. Certifications are required when binding encumbrances and payables are reported.

Annually, binding encumbrances and payables must be reported to the Texas Comptroller of Public Accounts (Comptroller’s office), the State Auditor’s Office (SAO) and the Legislative Budget Board (LBB) by Oct. 30 for all appropriated funds for all open appropriation years. (The recommended due date for GR consolidated agencies is Sept. 30.)

Within CAPPS Financials, encumbrance and payable entries can only be posted to the upcoming AY once the USAS profile rollover has taken place. The USAS profile rollover typically takes place the third weekend in June.

The Comptroller’s office is statutorily required to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years on Nov. 1 of each fiscal year. To facilitate this, an automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle.

Legal citation

Texas Constitution Article III, Section 49-g and Article VIII, Section 6; Government Code, Sections 403.021, 403.071.

CAPPS instructions

Instructions for the Centralized Accounting and Payroll/Personnel System (CAPPS) are included under CAPPS Entries. Please see the box to the right for the outline of this APS.

Changes to this Document
Date Updates
09/10/2021 Updated through the acts of the 87th Legislature, Regular Session
09/18/2020 Updated to reflect fiscal 2020 activity deadline
09/20/2019 Updated through the acts of the 86th Legislature, Regular Session
09/21/2018 Updated dates to reflect fiscal 2018 activity deadline
09/22/2017 Updated through the acts of the 85th Legislature, Regular Session
09/28/2015 Updated through the acts of the 84th Legislature, Regular Session; added CAPPS information
01/30/2015 Clarified instructions for Reinstating lapsed balances