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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Encumbrance Report and Lapsing of Appropriations (APS 018)

FPP A.019

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Instructions for All Agencies

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USAS Entries

CAPPS Entries

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CAPPS Entries
The following instructions apply to CAPPS Central agencies.
CAPPS Hub agencies may use these instructions if no changes were made to the CAPPS baseline for this functionality.

CAPPS UB Entries/Lapsing

After completing the instructions for all agencies, make manual UB entries in CAPPS if needed. Use a Budget Journal or a Budget Transfer Journal entry.

Committed budget transfer in CAPPS

To transfer a committed budget… Use account…
From the old appropriation 7000(XX)
To the new appropriation 7000(XX)

Collected budget transfer in CAPPS

To transfer a collected budget… Use account…
Transfer Out Expenditure Budget from Current AY 7000(XX)
Transfer Out Revenue Budget from Current AY 3974(XX)/3975(XX)
Transfer In Expenditure Budget to New AY 7000(XX)
Transfer In Revenue Budget to New AY 3974(XX)/3975(XX)

Collected cash UB in CAPPS

Agencies using CAPPS may also record revenue and cash in USAS by entering the T-codes below in CAPPS and interfacing that entry to USAS.

In CAPPS, enter the letter J in the USAS Document Number.

Field Entry
Business Unit AGYXX
Ledger Group ACTUALS
Fiscal Year 20XX
USAS Document Number J (leave blank)
Number will fill when posted
If cash was received… Use T-codes… COBJ
As revenue (Balance Type 12) 405 and 406 3974(XX)/3975(XX)*
As an operating cash transfer (Balance Type 20) 403 and 404 3986(XX)*/7986(XX)

Note: * The comptroller object for the collected budget portion of the transactions above should be based on the type of funds transferred. Comptroller object 3974 is for federal funds and 3975 is for regular revenues. Comptroller object 3986 is for unexpended balance forward-operating transfers in and 7986 is for unexpended balance forward-operating transfers out.

Non-UB collected cash in CAPPS

Agencies using CAPPS may also record revenue and cash in USAS by entering the T-codes below in CAPPS and interfacing that entry to USAS.

In CAPPS, enter the letter J in the USAS Document Number.

Field Entry
Business Unit AGYXX
Ledger Group ACTUALS
Fiscal Year 20XX
USAS Document Number J (leave blank)
Number will fill when posted
Agency T-code/Title Appropriation Number COBJ Appropriated Fund/
Agency Fund/PCA
Affected Agency 406/Revenue Transfer-Out Determined by Agency 3970(XX) Determined by Agency
Affected Agency 405/Revenue Transfer-In 00000 3970(XX) Determined by Agency

Prior fiscal year collected cash in CAPPS

After completing the instructions for all agencies, make several manual entries to show the USAS RTI transactions in CAPPS.

The first entry will be a General Ledger journal to Actuals using the coding data from the RTI.

Header Page Entry
Ledger ACTUAL
Effective date of transaction 8/31/XX
Reversal of transaction Beginning of next period or on a specific date
Lines Page Entry
Debit 7973(XX)
Credit 1050(XX)
Reference Column Vendor ID and Name

Next when the Liquidation of the Accrued Transfer Out occurs, use the accounting entry template that hits the agency’s Cash account and generates a USAS manual (MAN) T-code.

Note: This transaction will not be sent to the Archive In or to USAS. USAS status flips to N.

Accounting Entry Template Field Entry
Payment Type MAN
Template MANUAL or agency-defined
T-code MAN
Account 0045(XX)
Appropriated Fund/Agency Fund/PCA Determined by Agency
Account 7973(XX)

Note: If the collected cash is in a GR Dedicated account or Special Fund, follow the instructions for all agencies in Non-UB collected cash.

Lapsing appropriations in CAPPS

After completing the instructions for all agencies, agencies using CAPPS will not load budget balances for lapsed appropriations.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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