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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Salary Benefit Appropriation Allocations (APS 019)

Issued: Nov. 22, 2005
Updated: Dec. 15, 2017 – View Changes

FPP A.042

Table of Contents

Overview

Applicable to

State agencies and institutions of higher education

Policy

State agencies and institutions of higher education must submit for data entry 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 (AY). 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 for data entry 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

CAPPS logo

This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).

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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).

BRP

Government Code, Section 606.064, was amended in 1995 to eliminate the provision requiring the state of Texas to 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 ceased 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.

Employee’s retirement and group insurance

The GAA appropriates funds for employees’ retirement and employee group insurance to the Employees Retirement System (ERS).

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 include both General Revenue and Other Educational and General (E&G). The TRS Appropriation is budgeted for the Other E&G expenditures only. See Reimbursing Retirement Contributions and Insurance Premiums (APS 005) (FPP A.034).

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Comptroller, Employees Retirement System and Teacher Retirement System Duties

Comptroller’s office duties

The Comptroller’s office:

  1. Processes agency payrolls, including payments for state-matched Social Security, BRP, state retirement, retirement membership fees and group insurance.
  2. 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.
  3. 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 (GR) appropriations
  • Fund 0999 for appropriations from GR-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 and makes retirement contributions to the TRS pension fund for higher education employees and maintains the actuarial soundness of the system. TRS provides services to members, manages investments and administers the TRS retirement fund.

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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 (MOF), 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 MOF that are deposited to general revenue dedicated accounts or special funds.

See Federal funds 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).

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Benefit Voucher Data Worksheet — Features and Instructions

Background

The Comptroller’s office now 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 Worksheet template consists of a single-sheet Excel workbook that allows for data entry into all applicable USAS fields.

Data worksheet template features

  • Provides smart column headings. The column headings consist of USAS data elements. Hover over any heading to bring up 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).
  • Auto-corrects date formats when date is entered in USAS. Enter dates using any of these formats and the correct format will populate in USAS: 090117; 9/1/17; 9/1/2017; 09/01/2017.
  • Supplies a leading zero for fields that require them such as T-codes (three-digit values per USAS) or 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

  1. Enter values in applicable data element fields. Hover over field column headings for specific information as needed.
  2. Submit completed worksheet to your ACO.

For more information

For questions on completing the Benefit Voucher Data Worksheet, contact your ACO.

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Instructions for Transferring Social Security Appropriations – State Agencies and Institutions of Higher Education

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 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 logo

CAPPS agencies tracking the below 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 GL ACCT 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 logo

CAPPS agencies tracking the below 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*

* GR dedicated or other special funds that pay salaries.

Note: The agency GL ACCT 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 logo

CAPPS agencies tracking the below appropriation numbers can send below 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 logo

CAPPS agencies tracking the below appropriation numbers can send below transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the below 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 GL ACCT 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 logo

CAPPS agencies tracking the below appropriation numbers can send below transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the below 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 further information on federal deposit due dates, contact your local IRS office.

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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 logo

CAPPS agencies tracking the below 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 GL ACCT 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 logo

CAPPS agencies tracking the below 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 GL ACCT 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 logo

CAPPS agencies tracking the below 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 logo

CAPPS agencies tracking the below 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.

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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 logo

CAPPS agencies tracking the below 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 GL ACCT 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 logo

CAPPS agencies tracking the below 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 GL ACCT 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 logo

CAPPS agencies tracking the below appropriation numbers can send below transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the below 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 logo

CAPPS agencies tracking the below appropriation numbers can send below transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the below 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 GL ACCT 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 logo

CAPPS agencies tracking the below appropriation numbers can send below transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the below 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

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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 2018-19 per SB 1, Article I, Rider 5, 85th 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 logo

CAPPS agencies tracking the below 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 GL ACCT 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 logo

CAPPS agencies tracking the below 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 GL ACCT 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 logo

CAPPS agencies tracking the below appropriation numbers can send below transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the below 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 logo

CAPPS agencies tracking the below appropriation numbers can send below transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the below 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 GL ACCT 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 logo

CAPPS agencies tracking the below appropriation numbers can send below transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the below 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

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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 logo

CAPPS agencies tracking the below 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 GL ACCT 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 logo

CAPPS agencies tracking the below appropriation numbers in CAPPS will need to enter the budget entry directly into USAS, then create 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 GL ACCT 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 logo

CAPPS agencies tracking the below appropriation numbers can send below transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the below 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 logo

CAPPS agencies tracking the below appropriation numbers can send below transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the below 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 GL ACCT 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 logo

CAPPS agencies tracking the below appropriation numbers can send below transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the below 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

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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 GL ACCT number is required for these transactions.

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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 logo

CAPPS agencies tracking the below 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 GL ACCT 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 018 and 021. 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 logo

CAPPS agencies tracking the below 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 GL ACCT 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 logo

CAPPS agencies tracking the below appropriation numbers can send below transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the below 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 logo

CAPPS agencies tracking the below appropriation numbers can send below transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the below 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 GL ACCT 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 logo

CAPPS agencies tracking the below appropriation numbers can send below transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the below 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

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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) and
  • 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 the GR for these institutions.

For instructions for Other E&G reimbursements, see Reimbursing Retirement Contributions and Insurance Premiums (APS 005) (FPP A.034).

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Quick Reference

All agencies 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

Agencies 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

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Changes to this Document
12/15/2017 Added new Excel Benefit Voucher Data Worksheet and Benefit Voucher Data Worksheet — Features and Instructions section
08/18/2017 Updated per acts of the 85th Legislature, Regular Session
09/03/2015 Updated per acts of the 84th Legislature, Regular Session; added CAPPS information
08/30/2013 Updated per acts of the 83rd Legislature, Regular Session
10/11/2011 Updated biennium legal cite on the Benefit Voucher Data Worksheets
08/26/2011 Updated through the acts of the 82nd Legislature, Regular Session.
07/08/2010 Added requirement to use Benefit Voucher Data Worksheet starting with AY 2011.
08/31/2009 Updated through the acts of the 81st Legislature, Regular Session.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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