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Capital Budget Rider Appropriations (APS 026)

FPP A.012

Agency Requirements

Introduction

Agencies are required to:

  • Complete the Capital Budget Allocation Schedule,
  • Profile Program Cost Accounts (PCAs) in USAS, and
  • Transfer amounts representing capital budget from direct appropriations.

Complete Capital Budget Schedules

Each July, agencies are required to complete the Capital Budget Allocation Schedule. For the schedule and a sample of a completed schedule, see Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules (FPP A.020).

Profile PCAs in USAS

Agencies must profile PCAs. The PCA indicates the direct strategy program code from where the capital budget is originally appropriated in the GAA.

Multiple PCAs may be established for each capital budget appropriation if combinations of direct strategies, program codes and funding sources are needed.

For more information and guidance on profiling PCAs, read about the Program Cost Account (26) profile in USAS Coding Instructions (FPP Q.010).

Establish original budget

Agencies are required to establish original capital budget balances by transferring amounts from their direct appropriations into the newly established capital budget appropriations for the upcoming appropriation year. These original budget transfers are due at the same time as other appropriation budgets.

Process payments

Agencies are required to record capital budget expenditures in the appropriate capital budget appropriations. Additional information on processing payments can be found in eXpendit.

Transactions to establish original capital budget

Committed Budgets

To establish a capital budget appropriation with a committed budget, use T-codes 012 and 018. Enter the committed budget transfer in USAS using the coding blocks in the table below.

CAPPS logo

CAPPS agencies tracking the below appropriation numbers in CAPPS can send the transaction through CAPPS or make the USAS transaction directly into USAS. If the transaction is entered directly into USAS, then create a budget journal in CAPPS.

T-code/title Appropriation Number COBJ Appropriated Fund/Agency Fund/PCA
012/Exp Appn Transfer Out Direct Appn(s) Determined by Agency 7000 Determined by Agency
018/Exp Appn Transfer In Capital Budget Appn(s) 40000 – 59999 7000 Determined by Agency
Note: The Agency General Ledger Account (AGL) number is required for these transactions. The AGL number is an eight-digit number consisting of:
  • A three-digit agency number,
  • A four-digit D23 agency fund and
  • A trailing zero (0) for the offsetting agency.

Collected Budgets

To fund a collected budget:

  • Move cash/revenue from the direct appropriation(s) if available, or
  • Deposit cash/revenue directly into the capital budget appropriation.

To establish a capital budget appropriation with a collected budget, add T-codes 015 and 021.

Note: Cash must also be transferred or deposited directly to provide funding.

Enter a collected budget transfer in USAS using the coding blocks in the table below.

CAPPS logo

CAPPS agencies tracking the below appropriation numbers in CAPPS will need to enter a budget entry directly into USAS, then create a budget journal in CAPPS.

T-code/title Appropriation Number COBJ Appropriated Fund/Agency Fund/PCA
015/Rev Appn Transfer Out Direct Appn(s) Determined by Agency 3000 Determined by Agency
012/Exp Appn Transfer Out Direct Appn(s) Determined by Agency 7000 Determined by Agency
018/Exp Appn Transfer In Capital Budget Appn(s) 40000 – 59999 7000 Determined by Agency
021/Rev Appn Transfer In Capital Budget Appn(s) 40000 – 59999 3000 Determined by Agency
Note: The Agency General Ledger Account (AGL) number is required for these transactions. The AGL number is an eight-digit number consisting of:
  • A three-digit agency number,
  • A four-digit D23 agency fund and
  • A trailing zero (0) for the offsetting agency.

Revenue Transfer for Collected Budgets

Enter the revenue transfer in USAS using the coding blocks in the table below.

CAPPS logo

CAPPS agencies tracking the below appropriation numbers can 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 Direct Appn(s) Determined by Agency 3970 Determined by Agency
405/Rev Transfer In Capital Budget Appn(s) 40000 – 59999 3970 Determined by Agency

Cash-Operating Transfer for Collected Budgets

Enter the cash-operating transfer in USAS using the coding blocks in the table below.

CAPPS logo

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

The AGL must be set up in CAPPS in Statewide>Statewide Setup>USAS Agency GL. 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 Oper Transfer Out Direct Appn(s) Determined by Agency 7968 Determined by Agency
403/Cash Oper Transfer In Capital Budget Appn(s) 40000 – 59999 3968 Determined by Agency
Note: The Agency General Ledger Account (AGL) number is required for these transactions. The AGL number is an eight-digit number consisting of:
  • A three-digit agency number,
  • A four-digit D23 agency fund and
  • A trailing zero (0) for the offsetting agency.

Increasing budgets above capital rider amounts

Agencies may increase budgets for capital items per the limitations listed in Article IX, Section 14.03(h). Appropriation revisions may not be entered to increase budget authority. Follow the procedures for Committed and Collected budgets provided earlier in the Transactions to establish original capital budget subsection of this Agency Requirements section.

UB transactions

*Committed Budgets Unexpended Balance Forward

If a capital budget appropriation was established with a committed budget, use T-codes 040 and 042 to move funds forward to the next year. Enter the committed budget unexpended balance forward in USAS using the coding blocks in the table below.

CAPPS logo

CAPPS agencies tracking the below appropriation numbers in CAPPS will need to enter a budget entry directly into USAS, then create a budget journal in CAPPS.

T-code/title Appropriation Number COBJ Appropriated Fund/Agency Fund/PCA
040/UB Exp Transfer Out Capital Budget Appn(s) 40000 – 59999 7000 Determined by Agency
042/UB Exp Transfer In Capital Budget Appn(s) 40000 – 59999 7000 Determined by Agency

*Unexpended balances of capital budgets between biennia must be coordinated with your ACO.

*Collected Budgets Unexpended Balance Forward

If a capital budget appropriation was established with a collected budget, add T-codes 041 and 043. Note that cash/revenue must also be transferred to provide funding.

Enter the collected budget unexpended balance forward in USAS using the coding blocks in the table below.

CAPPS logo

CAPPS agencies tracking the below appropriation numbers in CAPPS will need to enter a budget entry directly into USAS, then create a budget journal in CAPPS.

T-code/title Appropriation Number COBJ Appropriated Fund/Agency Fund/PCA
041/UB Rev Transfer Out Capital Budget Appn(s) 40000 – 59999 3000 Determined by Agency
040/UB Exp Transfer Out Capital Budget Appn(s) 40000 – 59999 7000 Determined by Agency
042/UB Exp Transfer In Capital Budget Appn(s) 40000 – 59999 7000 Determined by Agency
043/UB Rev Transfer In Capital Budget Appn(s) 40000 – 59999 3000 Determined by Agency

*Unexpended balances of capital budgets between biennia must be coordinated with your ACO.

*Revenue Transfer Forward for Collected Budgets

To fund collected budgets, remaining cash/revenue must be carried forward.

Enter the revenue transfer forward for collected budgets in USAS using the coding blocks in the table below.

CAPPS logo

CAPPS agencies tracking the below appropriation numbers can 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
405/Rev Transfer In Capital Budget Appn(s) 40000 – 59999 3974/3975 Determined by Agency
406/Rev Transfer Out Capital Budget Appn(s) 40000 – 59999 3974/3975 Determined by Agency

*The comptroller object for the collected budget portion of the transactions above should be based on the type of funds transferred. Comptroller object 3974 is for federal funds and 3975 is for all other revenues.

Cash-Operating Transfer Forward for Collected Budgets

Enter the cash-operating transfer forward for collected budgets in USAS using the coding blocks in the table below.

CAPPS logo

CAPPS agencies tracking the below appropriation numbers can 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
403/Cash Oper Transfer In Capital Budget Appn(s) 40000 – 59999 3986 Determined by Agency
404/Cash Oper Transfer Out Capital Budget Appn(s) 40000 – 59999 7986 Determined by Agency
Note: The Agency General Ledger Account (AGL) number is required for these transactions. The AGL number is an eight-digit number consisting of:
  • A three-digit agency number,
  • A four-digit D23 agency fund and
  • A trailing zero (0) for the offsetting agency.