Capital Budget Rider Appropriations (APS 026)

Agency Requirements for TPFA Bond Proceeds

Introduction

If proceeds from the sale of bonds is a method of finance (MOF) for an agency’s capital budget, the Texas Public Finance Authority (TPFA) may be involved in the process.

Agencies will coordinate with the TPFA when the need for these funds arises. TPFA will coordinate with the Comptroller’s office to establish fund profiles as necessary.

Original Budgets

Appropriated Fund 0999 may be used initially because the appropriated fund for bond proceeds may not be known at the beginning of the fiscal year when an agency establishes its original budget.

Therefore, when transferring amounts representing capital budget from direct appropriations into the centrally established capital budget appropriations, Appropriated Fund 0999 may be used. See the instructions in the Agency Requirements section on how to transfer a collected budget.

Note: When establishing the D23 Agency Fund for Appropriated Fund 0999, use GAAP Fund Type 04 for Capital Projects.

Budget Reallocation

Once an appropriated fund has been assigned for the bond proceeds, an agency reallocates the MOF from Appropriated Fund 0999 to the MOF fund within the capital budget appropriation(s).

One capital budget appropriation could be financed by several bond funds. A budget reallocation will be needed for each new bond fund.

Enter the budget reallocation in USAS using the coding blocks in the table below.

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
021R/Rev Appn Transfer In – Reverse	Capital Budget Appn(s) 40000 – 49999	3000	0999/Determined by Agency
018R/Exp Appn Transfer In – Reverse	Capital Budget Appn(s) 40000 – 59999	7000	0999/Determined by Agency
018/Exp Appn Transfer In	Capital Budget Appn(s) 40000 – 49999	7000	Determined by TPFA/Determined by Agency
021/Rev Appn Transfer In	Capital Budget Appn(s) 40000 – 49999	3000	Determined by TPFA/Determined by Agency

Reallocation of Proceeds

Once an appropriated fund has been issued, TPFA will request a coding block from the receiving agency. TPFA will write up an interagency transaction using a Document Type J to transfer the bond proceeds to the receiving agency and send it to TPFA’s ACO. TPFA’s ACO will enter the document and the receiving agency’s ACO should release it. TPFA/Receiving Agency transfer coding information is below.

CAPPS agencies tracking the below appropriation numbers can send the below transactions through CAPPS or 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.

Agency	T-code/title	Appropriation Number	COBJ	Appropriated Fund/Agency Fund/PCA
347	404 – Cash Oper Transfer Out	Direct Appn(s) Determined by TPFA	7973	Determined by Agency
Receiving Agy	403 – Cash Oper Transfer In	Direct Appn(s) Determined by Agy	3973	Determined by Agency

TPFA transfers a lump sum to the agency. Each receiving agency is responsible for reallocating the proceeds, if necessary. Document Type J to reallocate TPFA receipts within the same receiving agency and AY is listed in the table below.

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.

Agency	T-code/title	Appropriation Number	COBJ	Appropriated Fund/Agency Fund/PCA
Receiving Agy	404	Direct Appn(s) Determined by Agy	7968	Determined by Agency
Receiving Agy	403	Capital Appn(s) 40000 – 49999	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:

The three-digit agency number for the offsetting agency.
The four-digit D23 agency fund for the offsetting agency.
A trailing zero (0).

Use of Existing Proceeds

Under certain conditions, TPFA may direct an agency to use existing bond proceeds (cash in a particular appropriated fund) from one issuance for another capital budget item.

Under these circumstances, the bond proceeds may be moved between appropriations or even appropriation years but will remain in the same appropriated fund. See instructions above for a cash reallocation involving TPFA bond proceeds.

UB Transactions

Collected Budget Unexpended Balance Forward

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

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 – 49999	3000	Determined by TPFA/Determined by Agency
040/UB Exp Transfer Out	Capital Budget Appn(s) 40000 – 49999	7000	Determined by TPFA/Determined by Agency
042/UB Exp Transfer In	Capital Budget Appn(s) 40000 – 49999	7000	Determined by TPFA/Determined by Agency
043/UB Rev Transfer In	Capital Budget Appn(s) 40000 – 49999	3000	Determined by TPFA/Determined by Agency

Unexpended Balance

To fund the collected budget in the new appropriation year, any remaining cash must be carried forward.

Enter the cash transfer forward for bond proceeds in USAS using the coding blocks in the table below.

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
404/Cash Oper Transfer Out	Capital Budget Appn(s) 40000 – 49999	7986	Determined by TPFA/Determined by Agency
403/Cash Oper Transfer In	Capital Budget Appn(s) 40000 – 49999	3986	Determined by TPFA/Determined by Agency

When a capital budget item is completed and cash remains in the appropriated fund at the agency, TPFA initiates a reversal of the original transfer to begin closing the fund.