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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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USAS Entries
The USAS instructions in this section apply to agencies not using CAPPS.
The CAPPS Entries section is listed separately.

USAS Appropriation Lapses and Related T-codes

Appropriation lapses coding in USAS

Description / Explanation T-code Year-End
Eff Date
Doc
Type
Batch
Type
COBJ Generated
T-code
Lapse Coding for Committed Budget
036
08/31/XX
or
current date
B
1
7000
N/A
Lapse Coding for Collected Budget
039
08/31/XX
or
current date
B
1
7000
N/A

Coding for UB forward in USAS

Coding for committed budget


Description / Explanation T-code Year-End
Eff Date
Doc
Type
Batch
Type
COBJ Generated
T-code
Transfer Out (UB) of Current Appropriation
040
current date
B
1
7000
N/A
Transfer In To New Appropriation
042
current date
B
1
7000
N/A

Coding for collected budget

Requires two steps.

  1. Make the Budget Transfer by entering the following four transactions:
    Description / Explanation T-code Year-End
    Eff Date
    Doc
    Type
    Batch
    Type
    COBJ Generated
    T-code
    1(a) Transfer Out Revenue Budget from Current AY
    041
    current date
    B
    1
    3974 or 3975
    N/A
    1(b) Transfer Out Expenditure Budget from Current AY
    040
    current date
    B
    1
    7000
    N/A
    1(c) Transfer In Expenditure Budget to New AY
    042
    current date
    B
    1
    7000
    N/A
    1(d) Transfer In Revenue Budget to New AY
    043
    current date
    B
    1
    3974 or 3975
    N/A
  2. Make the Cash Transfer with either steps 2 (a) and (b) or steps 2 (c) and (d).

    If Revenue Transfer, complete steps 2 (a) and (b) – These are balancing T-codes and must be done together.

    Description / Explanation T-code Year-End
    Eff Date
    Doc
    Type
    Batch
    Type
    COBJ Generated
    T-code
    2(a) Revenue Cash Transfer Out of Current AY
    406
    current date
    J
    2, 5 or 8
    3974 or 3975
    N/A
    2(b) Revenue Cash Transfer In To New AY
    405
    current date
    J
    2, 5 or 8
    3974 or 3975
    N/A

    If Operating Transfer complete steps 2 (c) and (d) – These are balancing T-codes and must be done together.

    Description / Explanation T-code Year-End
    Eff Date
    Doc
    Type
    Batch
    Type
    COBJ Generated
    T-code
    2(c) Cash Operating Transfer Out of Current AY
    404
    current date
    J
    2, 5 or 8
    7986
    N/A
    2(d) Cash Operating Transfer In to New AY
    403
    current date
    J
    2, 5 or 8
    3986
    N/A

    Note: COBJ 3974 – federal funds; 3975 – other funds; 3986 – operating transfers in

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