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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

Appropriation Authority for Earned Federal Fund Collections Above the Annual-Level

AY 2018

Agencies depositing EFF into Appropriation 70000 above the level identified in GAA, Article IX, Section 13.11 (b) plus benefits are appropriated amounts above that level subject to the following conditions:

  1. At least 30 days prior to budgeting or expending the EFF above the 2018 level, the agency shall report the anticipated amounts and proposed use of these funds to the LBB.
    • For agencies participating in the faster Comprehensive Annual Financial Report (CAFR) (i.e., simplified reporting agencies),
      1. if the letter to LBB is dated before Aug. 1, Appropriation 25311 will be increased in the current AY, and can be expended, encumbered or the unexpended balances can be rolled over to the next AY, or
      2. if the letter is dated after July 31, but before Aug. 29, then Appropriation 25311 will be increased in the current AY but the unexpended balances must then be rolled over to the next AY, or
      3. if the letter is dated Aug. 29 or later, no additional appropriation can be made.
    • For agencies not participating in the faster CAFR (i.e., full reporting agencies),
      1. if the letter to LBB is dated before Aug. 1, Appropriation 25311 will be increased in the current AY, and can be expended, encumbered or unexpended balances can be rolled over to the next AY, or
      2. if the letter is dated after July 31, but before Oct. 1, then Appropriation 25311 will be increased in the current AY but the unexpended balances must then be rolled over to the next AY, or
      3. if the letter is dated Oct. 1 or later, no additional appropriation can be made.

      Example: If a full reporting agency submits a letter dated July 30, 2018, the agency can expend, encumber or UB the funds. If instead this same agency submits a letter dated Sept. 20, then the agency can only roll over the unexpected balance to the next AY.
  2. Notification shall include information regarding the need that will be served with the additional revenue.
  3. Notification shall also identify the impact on established performance targets and measure capital budget authority and full-time-equivalent positions.

Upon confirmation that conditions have been met, the agency’s Appropriation 25311 will be increased by the Comptroller’s office. If you have questions, please contact your agency’s appropriation control officer.

AY 2019

Agencies depositing EFF into Appropriation 70000 above the level identified in GAA, Article IX, Section 13.11 (b) plus benefits are appropriated amounts above that level subject to the following conditions:

  1. At least 30 days prior to budgeting or expending the EFF above the 2019 level, the agency shall report the anticipated amounts and proposed use of these funds to the LBB.
    • For all agencies, if the letter to LBB is dated before Aug. 1, Appropriation 25311 will be increased in the current AY, and must be expended or encumbered by Aug. 31, 2019.
    • If an agency submits a letter dated after July 31, no additional appropriation can be made.
  2. Notification shall include information regarding the need that will be served with the additional revenue.
  3. Notification shall also identify the impact on established performance targets, measure capital budget authority, and full-time-equivalent positions.

Upon confirmation that conditions have been met, the Agency’s Appropriation 25311 will be increased by the Comptroller’s office. If you have questions, please contact your agency’s appropriation control officer.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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