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Salary Benefit Appropriation Allocations (APS 019)

FPP A.042

Committed Versus Collected Budgets

Committed Budgets

Transfer benefit appropriations from Fund 0001 as a committed budget if salaries are paid from:

  • Appropriations funded with general revenue.
    – or –
  • Appropriations funded with appropriated receipts or other sources identified in the method of finance that are deposited to Fund 0001.

See Federal Funds in this Accounting Policy Statement (APS) for salaries paid by federal receipts.

Transfer benefit appropriations from Fund 0999 as a committed budget if salaries are paid from appropriations funded with:

  • General revenue dedicated funds.
    – or –
  • Special funds that are established with committed budgets.

Note: Institutions of higher education will use a committed budget setup for both Fund 0001 and Fund 02XX.

Collected Budgets

Transfer benefit appropriations from Fund 0999 as a collected budget if salaries are paid from:

  • Appropriations funded from general revenue dedicated funds or special funds that are established as collected budgets.
    – or –
  • Appropriations funded with appropriated receipts, interagency receipts, bond proceeds, grants or other sources identified in the method of finance that are deposited to general revenue dedicated accounts or special funds

See Federal Funds below for salaries paid from federal receipts.

Federal Funds

When transferring benefit appropriations for salaries paid from federal receipts, consider the following guidelines:

  • Federal receipts deposited to an appropriated fund limited to federal receipts may transfer benefits as a committed or collected revenue budget.
  • Federal receipts deposited to an appropriated fund with both state and federal receipts may transfer benefit appropriations as committed or collected revenue budgets, depending on the availability of federal receipt balances to pay benefit expenditures.
  • If adequate federal fund balances are available to pay benefit cost, benefit appropriations should be transferred as collected revenue budgets.
  • If federal fund balances are insufficient to pay benefit charges pending receipt of federal benefit reimbursements, benefit appropriations should be transferred with committed budgets. See Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021).