Salary Benefit Appropriation Allocations (APS 019)
Issued: Nov. 22, 2005
Updated: Aug. 18, 2023 – View Changes
Details
- Overview
- Benefit Appropriations
- Comptroller, ERS and TRS Duties
- Committed Versus Collected Budgets
- Benefit Voucher Data Worksheet — Features and Instructions
- Transferring Social Security Appropriations
- Transferring BRP Appropriations
- Transferring Employee Retirement Appropriations – State Agencies
- Transferring LECOS Retirement Appropriations
- Transferring Judicial Retirement, Plan II Appropriations
- Transferring Employee Retirement Appropriations – Higher Education
- Transferring Group Insurance Appropriations – State Agencies
- Transferring Group Insurance Appropriations – Higher Education
- Quick Reference
Forms
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Resources
- Benefits Proportional by Method of Finance (APS 011)
- Reimbursing Retirement Contributions and Insurance Premiums (APS 005)
- Sources of Revenue Required To Pay Benefit Cost (APS 001)
Calendar
Contact
Contact your agency’s appropriation control officer (ACO) with questions about this accounting policy statement (APS).
CAPPS
Contact your agency’s CAPPS support staff with CAPPS questions.
Authorized agency support staff may contact the CAPPS help desk at (512) 463-2277 for additional assistance.
Overview
Applicable to
State agencies and institutions of higher education.
Policy
State agencies and institutions of higher education must submit budget documents with completed batch headers to their appropriation control officer (ACO) at the Texas Comptroller of Public Accounts (Comptroller’s office) by Sept. 15 of each year to receive budget to pay for employees’ benefit payments for the new appropriation year. Agencies must move cash into the benefit appropriations if they are established with collected budgets.
Note: The Benefit Voucher Data Worksheet must be used for submissions. The worksheet is a single-sheet Microsoft Excel workbook that allows for data entry into all applicable USAS fields. See the Benefit Voucher Data Worksheet — Features and Instructions section of this Accounting Policy Statement (APS) for more information.
By Oct. 30 of each year, agencies must submit budget documents with completed batch headers to their ACO to return any excess budget from the previous appropriation year.
When an agency or institution requests additional benefit appropriations during the year, the ACO will request information supporting the need for the increased benefits.
Legend
This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).
Benefit Appropriations
Introduction
State agencies and institutions of higher education pay portions of certain employee benefits. The General Appropriations Act (GAA) appropriates funds for these payments.
State-Matched Social Security
The GAA appropriates funds to the Comptroller’s office for state-matched Social Security contributions. Agencies and institutions of higher education must submit budget documents to the Comptroller’s office for the estimated amount of Social Security necessary for the appropriation year. Agencies then make direct payments to the Internal Revenue Service (IRS).
Benefit Replacement Pay
Government Code, Section 606.064 was amended in 1995 to eliminate the requirement that the state of Texas pay a portion of the employee’s share of Federal Insurance Contributions Act (FICA) taxes, commonly referred to as state-paid Social Security. Beginning with wages paid Jan. 1, 1996, state-paid Social Security payments ended and, for eligible employees, were replaced with benefit replacement pay (BRP) payments to offset the loss of state-paid Social Security to eligible state employees and state-paid judges.
Appropriations for this purpose have been made to the Comptroller’s office in the GAA. State agencies must submit budget documents to their ACO requesting the transfer of the estimated amount for BRP payments to their eligible employees.
Note: BRP for institutions of higher education is appropriated directly to each institution and will not be allocated from the appropriation made to the Comptroller’s office.
Employees’ Retirement and Group Insurance
The GAA appropriates funds to the Employees Retirement System (ERS) for employees’ retirement and employee group insurance.
Agencies must submit budget documents to their ACO for the estimated amounts of state retirement and group insurance for the appropriation year. Agencies then make payments directly to ERS.
ERS acts as the state’s trustee agency for state employee retirement and insurance benefits.
ORP and TRS
Institutions of higher education have two retirement appropriations:
- Optional Retirement Program (ORP) (Appropriation 97646) for qualifying employees.
- Teacher Retirement System (TRS) (Appropriation 99323) for all other employees.
Budget allocated for ORP expenditures includes both general revenue and other educational and general (E&G) income.
Budget allocated for TRS expenditures includes other E&G income only. See Reimbursing Retirement Contributions and Insurance Premiums (APS 005) (FPP A.034).
Note: The general revenue appropriation for institutions’ teacher retirement state match is made to TRS. Institutions should follow their normal process in reporting general revenue salary expenditure data to TRS for state retirement contribution purposes.
Comptroller, Employees Retirement System and Teacher Retirement System Duties
Comptroller’s Office Duties
The Comptroller’s office:
- Processes agency payrolls, including payments for state-matched Social Security, BRP, state retirement, retirement membership fees and group insurance.
- Audits and processes the following transactions:
- Transfer of state-matched Social Security and BRP from the Comptroller’s office to agencies.
- Transfer of budgets for state retirement and group insurance from ERS and TRS to agencies.
- Sends payments for Social Security deductions and state-matched Social Security to the IRS.
Appropriations Established
The Comptroller’s office and ERS establish the following appropriations for benefit appropriations in the Uniform Statewide Accounting System (USAS):
- Fund 0001 for general revenue appropriations.
- Fund 0999 for appropriations from general revenue dedicated funds, federal funds and other special funds.
ERS Duties
ERS administers the Employees Retirement System of Texas and the Texas Employees Group Benefits Program. From applicable state funds, ERS pays for:
- Retired employee insurance state match.
- Retirement membership fees.
- Retirement and group insurance.
ERS sends agencies monthly summaries of these activities. ERS also monitors the monthly amounts agencies pay for retirement and insurance to ensure these amounts are reasonable.
TRS Duties
TRS administers the Teacher Retirement System as an employee benefit trust. TRS:
- Makes retirement contributions to the TRS pension fund for higher education employees.
- Maintains the actuarial soundness of the system.
- Provides services to members.
- Manages investments.
- Administers the TRS retirement fund.
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).
Benefit Voucher Data Worksheet — Features and Instructions
Background
The Comptroller’s office offers a USAS upload process that uses a standardized Microsoft Excel template. Users can populate the Benefit Voucher Data Worksheet template with applicable financial information, then supply the completed document to their appropriation control officer (ACO).
The Benefit Voucher Data Worksheet template consists of a single-sheet Excel workbook that allows for data entry into all applicable USAS fields.
Data Worksheet Template Features
The data template worksheet:
- Provides smart column headings of USAS data elements. Hover over any heading for more information on that element such as definition, purpose and specific requirements. To determine the USAS data elements that may be required for a given USAS document type, see USAS Coding Instructions (FPP Q.010).
- Autocorrects date formats for data entry into USAS. Enter dates using any of these formats and the correct format will populate in USAS: 090123; 9/1/23; 9/1/2023; 09/01/2023.
- Supplies a leading zero for fields that require them such as transaction codes (T-codes: three-digit values per USAS) or program cost accounts (PCAs: five-digit values per USAS) that begin with zero (0). Note: Excel by default does not display placeholder zero digits.
Examples:
Enter TC 12 in the worksheet and 012 will be entered in USAS.
Enter PCA 5070 in the worksheet and 05070 will be entered in USAS.
Basic Instructions
- Enter values in applicable data element fields. Hover over field column headings for specific information as needed.
- Submit completed worksheet to your ACO.
For More Information
Contact your ACO if you have questions about completing the Benefit Voucher Data Worksheet.
Instructions for Transferring Social Security Appropriations – State Agencies and Institutions of Higher Education
Establish PCAs
Agencies must establish PCAs in USAS using the Program Cost Account Profile (26) screen. The PCAs must infer Program Code 3991, and may infer the agency fund and Social Security-state match appropriation number (91142).
Transfer Transactions
Committed Budget
Create a committed budget transfer in USAS with a budget revision document type A, batch type 1 using the coding blocks in the tables below.
CAPPS agencies tracking the following appropriation numbers in CAPPS will need to enter the budget entry directly into USAS, then create a budget journal in CAPPS.
Transfer out of Social Security appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
902 | 012/Appn Transfer Out – Exp | 13048 – Social Security-State Match | 7000 | 0001/0001/13048 |
Transfer into agency benefit appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 018/Appn Transfer In – Exp | 91142 – Social Security-State Match | 7000 | 0001/Determined by Agency/Determined by Agency |
Note: The agency general ledger account (AGL) number is required for these transactions.
Collected Budget
To establish a Social Security appropriation with a collected budget, use T-codes 015 and 021, in addition to T-codes 012 and 018. Cash must be transferred or deposited directly to provide funding.
Create a collected budget transfer in USAS with a budget revision document type A, batch type 1 using the coding blocks in the table below.
CAPPS agencies tracking the following appropriation numbers in CAPPS will need to enter the budget entry directly into USAS, then create a budget journal in CAPPS.
Transfer out of Social Security appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
902 | 012/Appn Transfer Out – Exp | 13048 – Social Security-State Match | 7000 | 0999/0999/13048 |
902 | 015/Appn Transfer Out – Rev | 13048 – Social Security-State Match | 3000 | 0999/0999/13048 |
Transfer into agency benefit appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 018/Appn Transfer In – Exp | 91142 – Social Security-State Match | 7000 | Determined by Agency* |
XXX | 021/Appn Transfer In – Rev | 91142 – Social Security-State Match | 3000 | Determined by Agency* |
* General revenue dedicated or other special funds that pay salaries.
Note: The agency general ledger account (AGL) number is required for these transactions.
To fund a collected budget, the agency must:
- Move cash within the agency from other appropriation(s) if available.
– or – - Deposit cash directly into the Social Security appropriation.
Revenue Transfer for Collected Budgets
Enter the revenue transfer in USAS with a document type J, batch type 2, 5 or 8 using the coding blocks in the table below.
CAPPS agencies tracking the following appropriation numbers can send these transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the entry directly into USAS will need to create a GL journal using a manual (MAN) T-code in CAPPS.
T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|
406/Rev Transfer – Out | Appn Where Cash Is Deposited | 3970 or Specific Rev Object | Determined by Agency |
405/Rev Transfer – In | 91142 – Social Security – State Match | 3970 or Specific Rev Object | Determined by Agency |
Cash Operating Transfer for Collected Budgets
Enter the cash operating transfer in USAS with a document type J, batch type 2, 5 or 8 using the coding blocks in the table below.
CAPPS agencies tracking the following appropriation numbers can send these transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the following entry directly into USAS will need to create a GL journal using a manual (MAN) T-code in CAPPS.
T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|
404/Cash Transfer – Out | Appn Where Cash Is Deposited | *7968/**7972 | Determined by Agency |
403/Cash Transfer – In | 91142 – Social Security – State Match | *3968/**3972 | Determined by Agency |
* To transfer cash between appropriations within the same fund/account.
** To transfer cash between appropriations across different funds/accounts.
Note: The agency general ledger account (AGL) number is required for these transactions.
Deposit of Cash for Collected Budgets
Enter the deposit voucher in USAS with a document type D, batch type 2 using the coding block in the table below.
CAPPS agencies tracking the following appropriation numbers can send these transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the following entry directly into USAS will need to create a GL journal using a manual (MAN) T-code in CAPPS.
T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|
195/Record Deposit of Rev in Treasury | 91142 – Social Security – State Match | Determined by Agency | Determined by Agency |
Payroll Processing
The day after a payroll is processed, the Social Security deduction payments are transferred electronically through the Electronic Federal Tax Payment System (EFTPS).
Note: Social Security payments are subject to proportionality rules. See Benefits Proportional by Method of Finance (APS 011) (FPP A.010). The payee identification number for Social Security deduction payments is 13817984241X01.
IRS Payments
Agencies must include the state-matching portion of Social Security in payroll payments to the IRS.
The state-matching Social Security payment must be from the same appropriated fund as the salary payment unless otherwise mandated by statute or the GAA. Agencies that use local funds (e.g., institutions of higher education) may make the payment from local funds and reimburse their local accounts.
IRS Payroll Transaction/Voucher Codes
State-matching Social Security payments to the IRS by warrants or EFTPS must have the appropriate agency accounts. Comptroller object 7043 must be used for the state-matching Social Security contribution. The IRS payee number is 13817984241XXX (replace XXX with the agency number), or 13817984241X01 in EFTPS.
Time Needed for Processing
All agencies (including those that process payroll through local bank accounts) must meet the federal deposit deadline. Payroll documents must be received in the Fiscal Management Division of the Comptroller’s office in enough time for processing and payment distribution before the IRS deposit deadline. Please note that the Comptroller’s office system automatically dates deduction transactions the day after payday.
For more information on federal deposit due dates, contact your local IRS office.
Instructions for Transferring Benefit Replacement Pay (BRP) Appropriations – State Agencies Only
Establish PCAs
Agencies must establish program cost accounts (PCAs) in USAS using the Program Cost Account Profile (26) screen. The PCAs must infer program code 3991, and may infer the agency fund and BRP receiving appropriation number (23102).
Transfer Transaction
Committed Budget
Create a committed budget transfer in USAS with a budget revision document type A, batch type 1 using the coding blocks in the tables below.
CAPPS agencies tracking the following appropriation numbers will need to enter the budget entry directly into USAS, then create a budget journal in CAPPS.
Transfer out of BRP appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
902 | 012/Appn Transfer Out – Exp | 13066 – BRP | 7000 | 0001/0001/13066 |
Transfer into agency benefit appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 018/Appn Transfer In – Exp | 23102 – BRP | 7000 | 0001/Determined by Agency/ Determined by Agency |
Note: The agency general ledger account (AGL) number is required for these transactions.
Collected Budget
To establish a BRP appropriation with a collected budget, use T-codes 015 and 021, in addition to T-codes 012 and 018. Cash must be transferred or deposited directly to provide funding.
Create a collected budget transfer in USAS with a budget revision document type A, batch type 1 using the coding blocks in the table below.
CAPPS agencies tracking the following appropriation numbers will need to enter the budget entry directly into USAS, then create a budget journal in CAPPS.
Transfer out of BRP appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
902 | 012/Appn Transfer Out – Exp | 13066 – BRP | 7000 | 0999/0999/13066 |
902 | 015/Appn Transfer Out – Rev | 13066 – BRP | 3000 | 0999/0999/13066 |
Transfer into agency benefit appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 018/Appn Transfer In – Exp | 23102 – BRP | 7000 | Determined by Agency* |
XXX | 021/Appn Transfer In – Rev | 23102 – BRP | 3000 | Determined by Agency* |
* GR dedicated or other special funds that pay salaries.
Note: The agency general ledger account (AGL) number is required for these transactions.
Allocation to Direct Strategies
Allocate BRP appropriations from the agency receiving appropriation to the direct strategy using the coding blocks in the tables below.
For a Committed Budget
CAPPS agencies tracking the following appropriation numbers will need to enter the budget entry directly into USAS, then create a budget journal in CAPPS.
Transfer out of agency receiving account:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 012/Appn Transfer Out – Exp | 23102 – BRP | 7000 | Determined by Agency |
Transfer into agency’s direct strategy:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 018/Appn Transfer In – Exp | Appropriate Agency Direct Strategies | 7000 | Determined by Agency |
For a Collected Budget
CAPPS agencies tracking the following appropriation numbers will need to enter the budget entry directly into USAS, then create a budget journal in CAPPS.
Transfer out of agency receiving appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 015/Appn Transfer Out – Rev | 23102 – BRP | 3000 | Determined by Agency |
XXX | 012/Appn Transfer Out – Exp | 23102 – BRP | 7000 | Determined by Agency |
Transfer into agency’s direct strategies:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 018/Appn Transfer In – Exp | Direct Strategies | 7000 | Determined by Agency |
XXX | 021/Appn Transfer In – Rev | Direct Strategies | 3000 | Determined by Agency |
To fund a collected budget, deposit cash into the direct strategy.
Instructions for Transferring Employee Retirement Appropriations – State Agencies Only
Establish PCAs
Agencies must establish program cost accounts (PCAs) in USAS using the Program Cost Account Profile (26) screen. The PCAs must infer program code 3991, and may infer the agency fund and state retirement receiving appropriation number (90327).
Transfer Transaction
Committed Budget
Create a committed budget transfer in USAS with a budget revision document type A, batch type 1 using the coding blocks in the tables below.
CAPPS agencies tracking the following appropriation numbers in CAPPS will need to enter the budget entry directly into USAS, then create a budget journal in CAPPS.
Transfer out of state retirement appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
327 | 012/Appn Transfer Out – Exp | 13046 – State Retirement | 7000 | 0001/0001/13046 |
Transfer into agency benefit appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 018/Appn Transfer In – Exp | 90327 – State Retirement | 7000 | 0001/Determined by Agency/ Determined by Agency |
Note: The agency general ledger account (AGL) number is required for these transactions.
Collected Budget
To establish an employee retirement appropriation with a collected budget, use T-codes 015 and 021 in addition to T-codes 012 and 018. Cash must also be transferred or deposited directly to provide funding.
Create a collected budget transfer in USAS with a budget revision document type A, batch type 1 using the coding blocks in the table below.
CAPPS agencies tracking the following appropriation numbers in CAPPS will need to enter the budget entry directly into USAS, then create a budget journal in CAPPS.
Transfer out of state retirement appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
327 | 012/Appn Transfer Out – Exp | 13046 – State Retirement | 7000 | 0999/0999/13046 |
327 | 015/Appn Transfer Out – Rev | 13046 – State Retirement | 3000 | 0999/0999/13046 |
Transfer into agency benefit appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 018/Appn Transfer In – Exp | 90327 – State Retirement | 7000 | Determined by Agency* |
XXX | 021/Appn Transfer In – Rev | 90327 – State Retirement | 3000 | Determined by Agency* |
* GR dedicated or other special funds that pay salaries.
Note: The agency general ledger account (AGL) number is required for these transactions.
To fund a collected budget:
- Move cash from the direct appropriation(s) if available.
– or – - Deposit cash directly into the state retirement appropriation.
Revenue Transfer for Collected Budgets
Enter the revenue transfer in USAS with a document type J, batch type 2, 5 or 8 using the coding blocks in the table below.
CAPPS agencies tracking the following appropriation numbers can send these transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the following entry directly into USAS will need to create a GL journal using a manual (MAN) T-code in CAPPS.
T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|
406/Rev Transfer – Out | Appn Where Cash Is Deposited | 3970 or Specific Revenue Object | Determined by Agency |
405/Rev Transfer – In | 90327 – State Retirement | 3970 or Specific Revenue Object | Determined by Agency |
Cash Operating Transfer for Collected Budgets
Enter the cash operating transfer in USAS with a document type J, batch type 2, 5 or 8 using the coding blocks in the table below.
CAPPS agencies tracking the following appropriation numbers can send these transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the following entry directly into USAS will need to create a GL journal using a manual (MAN) T-code in CAPPS.
T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|
404/Cash Transfer – Out | Appn Where Cash Is Deposited | *7968/**7972 | Determined by Agency |
403/Cash Transfer – In | 90327 – State Retirement | *3968/**3972 | Determined by Agency |
* To transfer cash between appropriations within the same fund/account.
** To transfer cash between appropriations across different funds/accounts.
Note: The agency general ledger account (AGL) number is required for these transactions.
Deposit of Cash for Collected Budgets
Enter the deposit voucher in USAS with a document type D, batch type 2 using the coding block in the table below.
CAPPS agencies tracking the following appropriation numbers can send these transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the following entry directly into USAS will need to create a GL journal using a manual (MAN) T-code in CAPPS.
T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|
195/Record Deposit of Revenue in Treasury | 90327 – State Retirement | Determined by Agency | Determined by Agency |
Instructions for Transferring Law Enforcement and Custodial Officers’ Supplemental (LECOS) Retirement Appropriations – Participating Agencies Only
Note: The Law Enforcement and Custodial Officer Supplemental (LECOS) Retirement Fund is appropriated to ERS and is funded for fiscal 2024-25 per HB 1, Article I, Rider 5, 88th Legislature, Regular Session.
Establish PCAs
Agencies must establish program cost accounts (PCAs) in USAS using the Program Cost Account Profile (26) screen. The PCAs must infer program code 3991, and may infer the agency fund and state retirement receiving appropriation number (91327).
Transfer Transaction
Committed Budget
Create a committed budget transfer in USAS with a budget revision document type A, batch type 1 using the coding blocks in the tables below.
CAPPS agencies tracking the following appropriation numbers in CAPPS will need to enter the budget entry directly into USAS, then create a budget journal in CAPPS.
Transfer out of LECOS retirement appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
327 | 012/Appn Transfer Out – Exp | 13072 – LECOS Retirement | 7000 | 0001/0001/13072 |
Transfer into agency benefit appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 018/Appn Transfer In – Exp | 91327 – LECOS Retirement | 7000 | 0001/Determined by Agency/ Determined by Agency |
Note: The agency general ledger account (AGL) number is required for these transactions.
Collected Budget
To establish a LECOS retirement appropriation with a collected budget, use T-codes 015 and 021 in addition to T-codes 012 and 018. Cash must also be transferred or deposited directly to provide funding.
Create a collected budget transfer in USAS with a budget revision document type A, batch type 1 using the coding blocks in the table below.
CAPPS agencies tracking the following appropriation numbers in CAPPS will need to enter the budget entry directly into USAS, then create a budget journal in CAPPS.
Transfer out of LECOS retirement appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
327 | 012/Appn Transfer Out – Exp | 13072 – LECOS Retirement | 7000 | 0999/0999/13072 |
327 | 015/Appn Transfer Out – Rev | 13072 – LECOS Retirement | 3000 | 0999/0999/13072 |
Transfer into agency benefit appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 018/Appn Transfer In – Exp | 91327 – LECOS Retirement | 7000 | Determined by Agency* |
XXX | 021/Appn Transfer In – Rev | 91327 – LECOS Retirement | 3000 | Determined by Agency* |
* GR dedicated or other special funds that pay salaries.
Note: The agency general ledger account (AGL) number is required for these transactions.
To fund a collected budget:
- Move cash from the direct appropriation(s) if available.
– or – - Deposit cash directly into the state retirement appropriation.
Revenue Transfer for Collected Budgets
Enter the revenue transfer in USAS with a document type J, batch type 2, 5 or 8 using the coding blocks in the table below.
CAPPS agencies tracking the following appropriation numbers can send these transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the following entry directly into USAS will need to create a GL journal using a manual (MAN) T-code in CAPPS.
T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|
406/Rev Transfer – Out | Appn Where Cash Is Deposited | 3970 or Specific Revenue Object | Determined by Agency |
405/Rev Transfer – In | 91327 – LECOS Retirement | 3970 or Specific Revenue Object | Determined by Agency |
Cash Operating Transfer for Collected Budgets
Enter the cash operating transfer in USAS with a document type J, batch type 2, 5 or 8 using the coding blocks in the table below.
CAPPS agencies tracking the following appropriation numbers can send these transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the following entry directly into USAS will need to create a GL journal using a manual (MAN) T-code in CAPPS.
T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|
404/Cash Transfer – Out | Appn Where Cash Is Deposited | *7968/**7972 | Determined by Agency |
403/Cash Transfer – In | 91327 – LECOS Retirement | *3968**/3972 | Determined by Agency |
* To transfer cash between appropriations within the same fund/account.
** To transfer cash between appropriations across different funds/accounts.
Note: The agency general ledger account (AGL) number is required for these transactions.
Deposit of Cash for Collected Budgets
Enter the deposit voucher in USAS with a document type D, batch type 2 using the coding block in the table below.
CAPPS agencies tracking the following appropriation numbers can send these transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the following entry directly into USAS will need to create a GL journal using a manual (MAN) T-code in CAPPS.
T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|
195/Record Deposit of Revenue in Treasury | 91327 – LECOS Retirement | Determined by Agency | Determined by Agency |
Instructions for Transferring Judicial Retirement, Plan II Appropriations – State Court Agencies Only
Establish PCAs
Agencies must establish program cost accounts (PCAs) in USAS using the Program Cost Account Profile (26) screen. The PCAs must infer program code 3991, and may infer the agency fund and state retirement receiving appropriation number (94327).
Transfer Transaction
Committed Budget
Create a committed budget transfer in USAS with a budget revision document type A, batch type 1 using the coding blocks in the tables below.
CAPPS agencies tracking the following appropriation numbers in CAPPS will need to enter the budget entry directly into USAS, then create a budget journal in CAPPS.
Transfer out of judicial retirement appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
327 | 012/Appn Transfer Out – Exp | 13002 – Judicial Retirement | 7000 | 0001/0001/13002 |
Transfer into agency benefit appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 018/Appn Transfer In – Exp | 94327 – Judicial Retirement | 7000 | 0001/Determined by Agency/ Determined by Agency |
Note: The agency general ledger account (AGL) number is required for these transactions.
Collected Budget
To establish an employee retirement appropriation with a collected budget, use T-codes 015 and 021 in addition to T-codes 012 and 018. Cash must also be transferred or deposited directly to provide funding.
Create a collected budget transfer in USAS with a budget revision document type A, batch type 1 using the coding blocks in the table below.
CAPPS agencies tracking the following appropriation numbers in CAPPS will need to enter the budget entry directly into USAS, then create a budget journal in CAPPS.
Transfer out of judicial retirement appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
327 | 012/Appn Transfer Out – Exp | 13002 – Judicial Retirement | 7000 | 0999/0999/13002 |
327 | 015/Appn Transfer Out – Rev | 13002 – Judicial Retirement | 3000 | 0999/0999/13002 |
Transfer into agency benefit appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 018/Appn Transfer In – Exp | 94327 – Judicial Retirement | 7000 | Determined by Agency* |
XXX | 021/Appn Transfer In – Rev | 94327 – Judicial Retirement | 3000 | Determined by Agency* |
* GR dedicated or other special funds that pay salaries.
Note: The agency general ledger account (AGL) number is required for these transactions.
To fund a collected budget:
- Move cash from the direct appropriation(s) if available.
– or – - Deposit cash directly into the state retirement appropriation.
Revenue Transfer for Collected Budgets
Enter the revenue transfer in USAS with a document type J, batch type 2, 5 or 8 using the coding blocks in the table below.
CAPPS agencies tracking the following appropriation numbers can send these transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the following entry directly into USAS will need to create a GL journal using a manual (MAN) T-code in CAPPS.
T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|
406/Rev Transfer – Out | Appn Where Cash Is Deposited | 3970 or Specific Revenue Object | Determined by Agency |
405/Rev Transfer – In | 94327 – Judicial Retirement | 3970 or Specific Revenue Object | Determined by Agency |
Cash Operating Transfer for Collected Budgets
Enter the cash operating transfer in USAS with a document type J, batch type 2, 5 or 8 using the coding blocks in the table below.
CAPPS agencies tracking the following appropriation numbers can send these transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the following entry directly into USAS will need to create a GL journal using a manual (MAN) T-code in CAPPS.
T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|
404/Cash Transfer – Out | Appn Where Cash Is Deposited | *7968/**7972 | Determined by Agency |
403/Cash Transfer – In | 94327 – Judicial Retirement | *3968/**3972 | Determined by Agency |
* To transfer cash between appropriations within the same fund/account.
** To transfer cash between appropriations across different funds/accounts.
Note: The agency general ledger account (AGL) number is required for these transactions.
Deposit of Cash for Collected Budgets
Enter the deposit voucher in USAS with a document type D, batch type 2 using the coding block in the table below.
CAPPS agencies tracking the following appropriation numbers can send these transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the following entry directly into USAS will need to create a GL journal using a manual (MAN) T-code in CAPPS.
T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|
195/Record Deposit of Revenue in Treasury | 94327 – Judicial Retirement | Determined by Agency | Determined by Agency |
Instructions for Transferring Employee Retirement Appropriations – Higher Education Only
Establish PCAs
Institutions must establish program cost accounts (PCAs) in USAS using the Program Cost Account Profile (26) screen. The PCAs must infer program code 3991, and may infer the agency fund, the ORP receiving appropriation number (97646) or teacher retirement (other E&G) receiving appropriation number (99323).
Transfer Transaction
Committed Budget
Create a committed budget transfer with a budget revision document type A, batch type 1 using the coding blocks in the following tables.
ORP (Both GR and Other E&G)
Transfer out of higher education ORP appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
902 | 012/Appn Transfer Out – Exp | 13010 – Higher Education ORP | 7000 | 0001/0001/13010 or 0999/0999/13010 |
Transfer into agency benefit appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 018/Appn Transfer In – Exp | 97646 – Higher Education ORP | 7000 | 02XX or 0001/Determined by Agency/Determined by Agency |
TRS (Other E&G)
Transfer out of higher education TRS retirement appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
323 | 012/Appn Transfer Out – Exp | 13009 – Higher Education TRS Retirement | 7000 | 0999/0999/13100 |
Transfer into agency benefit appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 018/Appn Transfer In – Exp | 99323 – Higher Education TRS Retirement | 7000 | 02XX/Determined by Agency/Determined by Agency |
Note: The agency general ledger account (AGL) number is required for these transactions.
Instructions for Transferring Group Insurance Appropriations – State Agencies Only
Establish PCAs
Agencies must establish program cost accounts (PCAs) in USAS using the Program Cost Account Profile (26) screen. The PCAs must infer program code 3991, and may infer the agency fund and group insurance receiving account appropriation number (99327).
Transfer Transaction
Committed Budget
Create a committed budget transfer in USAS with a budget revision document type A, batch type 1 using the coding blocks in the tables below.
CAPPS agencies tracking the following appropriation numbers in CAPPS will need to enter the budget entry directly into USAS, then create a budget journal in CAPPS.
Transfer out of group insurance appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
327 | 012/Appn Transfer Out – Exp | 13056 – Group Insurance | 7000 | 0001/0001/13056 |
Transfer into agency benefit account:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 018/Appn Transfer In – Exp | 99327 – Group Insurance | 7000 | 0001/0001/ Determined by Agency |
Note: The agency general ledger account (AGL) number is required for these transactions.
Collected Budget
To establish a group insurance appropriation with a collected budget, use T-codes 015 and 021 in addition to T-codes 012 and 018. Cash must also be transferred or deposited directly to provide funding.
Create a collected budget transfer in USAS with a budget revision document type A, batch type 1 using the coding blocks in the table below.
CAPPS agencies tracking the following appropriation numbers in CAPPS will need to enter the budget entry directly into USAS, then create a budget journal in CAPPS.
Transfer out of group insurance appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
327 | 015/Appn Transfer Out – Rev | 13056 – Group Insurance | 3000 | 0999/0999/13056 |
327 | 012/Appn Transfer Out – Exp | 13056 – Group Insurance | 7000 | 0999/0999/13056 |
Transfer into agency benefit appropriation:
Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|---|
XXX | 018/Appn Transfer In – Exp | 99327 – Group Insurance | 7000 | Determined by Agency* |
XXX | 021/Appn Transfer In – Rev | 99327 – Group Insurance | 3000 | Determined by Agency* |
* GR dedicated or other special funds that pay salaries.
Note: The agency general ledger account (AGL) number is required for these transactions.
To fund a collected budget:
- Move cash from the direct appropriation(s) if available.
– or – - Deposit cash directly into the state retirement appropriation.
Revenue Transfer for Collected Budgets
Enter the revenue transfer in USAS with a document type J, batch type 2, 5 or 8 using the coding blocks in the table below.
CAPPS agencies tracking the following appropriation numbers can send these transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the following entry directly into USAS will need to create a GL journal using a manual (MAN) T-code in CAPPS.
T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|
406/Rev Transfer – Out | Appn Where Cash Is Deposited | 3970 or Specific Revenue Object | Determined by Agency |
405/Rev Transfer – In | 99327 – Group Insurance | 3970 or Specific Revenue Object | Determined by Agency |
Cash Operating Transfer for Collected Budgets
Enter the cash operating transfer in USAS with a document type J, batch type 2, 5 or 8 using the coding blocks in the table below.
CAPPS agencies tracking the following appropriation numbers can send these transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the following entry directly into USAS will need to create a GL journal using a manual (MAN) T-code in CAPPS.
T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|
404/Cash Transfer – Out | Appn Where Cash Is Deposited | *7968/**7972 | Determined by Agency |
403/Cash Transfer – In | 99327 – Group Insurance | *3968/**3972 | Determined by Agency |
* To transfer cash between appropriations within the same fund/account.
** To transfer cash between appropriations across different funds/accounts.
Note: The agency general ledger account (AGL) number is required for these transactions.
Deposit of Cash for Collected Budgets
Enter the deposit voucher in USAS with a document type D, batch type 2 using the coding block in the table below.
CAPPS agencies tracking the following appropriation numbers can send these transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the following entry directly into USAS will need to create a GL journal using a manual (MAN) T-code in CAPPS.
T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
---|---|---|---|
195/Record Deposit of Revenue in Treasury | 99327 – Group Insurance | Determined by Agency | Determined by Agency |
Instructions for Transferring Group Insurance Appropriations – Higher Education Only
Appropriation Types
Institutions of higher education group insurance categories:
- Self-insured systems, i.e., the University of Texas (UT) System and the Texas A&M (TAMU) System.
- Institutions insured through ERS.
Self-Insured Instructions
Institutions in self-insured systems should follow the instructions in the table below:
Step | Who | Action |
---|---|---|
1 | Institutions | Establish PCAs in USAS using the Program Cost Account Profile (26) screen. The PCAs must infer program code 3991, and may infer the agency fund and group insurance receiving account (95002) appropriation number. |
2 | Comptroller’s office | Transfers the group insurance program (GIP) allocation monthly to the UT and TAMU system offices. |
3 | System office | Allocates the GIP monthly to the individual components within the system. |
ERS-Insured Instructions
Institutions of higher education that are insured through ERS are unique since ERS will facilitate the GIP. The institution’s only requirement is to reimburse ERS for the other E&G portion of the GIP. ERS is directly appropriated from the GR for these institutions.
For instructions for other E&G reimbursements, see Reimbursing Retirement Contributions and Insurance Premiums (APS 005) (FPP A.034).
Quick Reference
Receiving Accounts
Receiving Agency | Appropriation Number | Title |
---|---|---|
XXX | 91142 | Social Security – State Match |
XXX | 23102 | Benefit Replacement Pay |
XXX | 90327 | State Retirement |
XXX | 91327 | LECOS Retirement |
XXX | 99327 | Group Insurance |
XXX | 94327 | Judicial Retirement Plan II |
XXX | 97646 | Higher Education ORP |
XXX | 99323 | Higher Education TRS Retirement |
Allocating Accounts
Allocation Agency | Appropriation Number | Title | PCA |
---|---|---|---|
902 | 13048 | Social Security – State Match | 13048 |
902 | 13066 | Benefit Replacement Pay | 13066 |
327 | 13046 | State Retirement | 13046 |
327 | 13072 | LECOS Retirement | 13072 |
327 | 13056 | Group Insurance | 13056 |
327 | 13002 | Judicial Retirement Plan II | 13002 |
902 | 13010 | Higher Education ORP | 13010 |
323 | 13009 | Higher Education TRS Retirement | 13100 |
Date | Updates |
---|---|
08/18/2023 | No changes resulted through the acts of the 88th Legislature, Regular Session |
08/20/2021 | Updated per acts of the 87th Legislature, Regular Session |
08/16/2019 | Updated per acts of the 86th Legislature, Regular Session |