Salary Benefit Appropriation Allocations (APS 019)

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

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

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

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.

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.

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.

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.

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.

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.

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.

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

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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