Encumbrance Report and Lapsing of Appropriations (APS 018)
Comptroller’s Office Requirements
The Comptroller’s office analyzes binding encumbrance and payables information agencies enter into USAS for quarterly and annual reporting periods.
The Comptroller’s office is directed by Government Code, Section 403.021 (d), to lapse on Nov. 1 of each fiscal year all unencumbered nonconstruction appropriation balances for all previous appropriation years based on the binding encumbrances and payables reported into USAS. All unobligated balances automatically lapse on Nov. 1. Please contact your ACO for more information on the centrally run auto lapse algorithm.
The Comptroller’s office must enter an online approval for all agency-entered lapse transactions. If your agency has a special situation (such as estimated federal receipts), please call your appropriation control officer (ACO) and request assistance to avoid processing errors.
The Comptroller’s office monitors all previous years’ appropriations and ensures all expired appropriations are zero. This is part of the year-end close process.
Payments after the statute of limitations expire for the appropriation
Valid claims not presented within the statutory time limit may be paid from funds appropriated to the Comptroller’s office for miscellaneous claims. Such claims cannot be made more than eight years after the date the original claim arose, and are limited to $50,000 for any single claim or for an aggregate of claims by a single claimant made during one biennium. Claims over the $50,000 limit and eight-year limitation period may be presented to the Legislature for funding consideration.
Interagency transaction T-codes
To post interagency accruals (due to/due from) or transfers, see T-code Chart for ITVs and RTIs on the AFR website for the T-code choices.
Reconciling with the AFR
In addition, agencies must also ensure the annual payables information entered into USAS agrees with the payables reported on the agency’s annual financial report (AFR). The USAS information must be reconciled to the AFR and certified under separate reporting procedures. The final expenditure data is loaded into the Automated Budget and Evaluation System for Texas (ABEST) and must be reconciled by approved LBB-assigned strategies.