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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023)

FPP A.017

Comptroller Responsibilities

EFF is appropriated to the agencies as GR and should be established as committed. Although the 85th Legislature provided the GR in lieu of EFF, restrictions and amounts appropriated to each agency are identified in GAA, Article IX, Section 13.11.

What does the Comptroller’s office do?

The Comptroller’s Appropriation Control section is responsible for:

  • Establishing Appropriation 70000 in the GR fund to receive all EFF;
  • Establishing Appropriation 25311 in the GR fund to lapse deficient collections or appropriate excess EFF;
  • Monitoring revenues deposited into Appropriation 70000;
  • Providing the Legislative Budget Board (LBB) and Governor a quarterly report identifying EFF deposited by each agency;
  • Monitoring unexpended balance (UB) amounts between AY 18 and AY 19; and,
  • At the end of the third quarter, reducing the appropriated general revenue by the amount that an agency’s EFF collections are insufficient to cover three-fourths of the amount of general revenue appropriated in lieu of EFF. Deposits will continue to be monitored during the fourth quarter and GR will be reinstated/lapsed as appropriate.

The Treasury Operations Division of the Comptroller’s office directs all interest earned on separate federal fund accounts to the administering agency’s EFF Appropriation 70000.

Glenn Hegar
Texas Comptroller of Public Accounts
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