Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023)
Issued: Nov. 22, 2005
Updated: Dec. 13, 2024 – View Changes
FPP A.017
Details
- Overview
- Definitions
- Comptroller Responsibilities
- Depositing Funds
- Appropriation Authority for Earned Federal Fund Collections Above the Annual Level
- Unexpended Balance Authority
- End-of-Year Balance Appropriation
Resources
- Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules (FPP A.020)
- General Revenue Reimbursements for Statewide Allocated Cost (FPP A.022)
- Appropriation Year 2025 Earned Federal Funds Benefits Schedule
- Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Form
Calendar
See General Revenue Reimbursements for Statewide Allocated Costs (FPP A.022) for related deadlines.
Contact
Contact your agency’s financial reporting analyst for questions related to Annual Financial Report entries and contact your appropriation control officer for all other questions.
Overview
Applicable to
State agencies that administer federally funded programs.
Note: This FPP does not apply to institutions of higher education.
Policy
State agencies are responsible for collecting and depositing earned federal funds (EFF) and indirect cost reimbursements to the General Revenue (GR) Fund.
Legal citation
Government Code, Sections 772.009 (i), 2106.001-2106.007; General Appropriations Act (GAA), Article IX, Section 13.10, 88th Legislature, Regular Session; OMB Uniform Guidance 2 CFR part 200.
Legend
This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).
| Date | Updates |
|---|---|
| 12/13/2024 | Updated Earned Federal Funds Benefits Schedule for 2025 |
| 11/17/2023 | Updated through acts of the 88th Legislature, Regular Session Updated Earned Federal Funds Benefits Schedule for 2024 |
| 05/05/2023 | Updated ARPA section for clarity |
| 04/03/2023 | Updated Earned Federal Funds Benefits Schedule for 2023 |
| 12/10/2021 | Updated through acts of the 87th Legislature, Regular Session Updated Earned Federal Funds Benefits Schedule for 2022 Updated to include federal coronavirus relief funding information |
| 01/11/2021 | Updated Earned Federal Funds Benefits Schedule for 2021 |