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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Capital Budget Rider Appropriations (APS 026)

Issued: Nov. 22, 2005
Updated: Sept. 8, 2017 – View Changes

FPP A.012


Applicable to

State agencies


The Texas Comptroller of Public Accounts (Comptroller’s office) requires state agencies to transfer amounts from their direct appropriations to centrally established appropriations in the Uniform Statewide Accounting System (USAS) to fund their Capital Budget appropriations. Agencies process payments from these unique appropriations.


Transferring Capital Budget appropriations into different appropriation numbers within USAS allows the Comptroller’s office to:

  • Verify appropriations are spent only for Capital Budget items,
  • Track transfers between Capital Budget line items, and
  • Approve reappropriation of unexpended balances between appropriation years (AY).

Legal cite

Government Code, Section 403.011; General Appropriations Act (GAA), Article IX, Section 14.03, 85th Legislature, Regular Session.


CAPPS logo

This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).

Changes to this Document
09/08/2017 Updated through the acts of the 85th Legislature, Regular Session
09/03/2015 Updated through the acts of the 84th Legislature, Regular Session
10/11/2013 Updated through the acts of the 83rd Legislature, Regular Session
Glenn Hegar
Texas Comptroller of Public Accounts
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