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Capital Budget Rider Appropriations (APS 026)

Issued: Nov. 22, 2005
Updated: Sept. 6, 2019 – View Changes

FPP A.012

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Contact

For questions on appropriations or journals, contact your agency’s appropriation control officer. For questions on adjusting entries, contact your agency’s financial reporting analyst.

CAPPS

For CAPPS questions, please contact your agency’s CAPPS support staff.

Authorized agency support staff may contact the CAPPS Help Desk at (512) 463-CAPP (2277) for additional assistance.

Overview

Applicable to

State agencies

Policy

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.

Rationale

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, 86th Legislature, Regular Session.

Legend

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Changes to this Document
Date Updates
09/06/2019 Updated through the acts of the 86th Legislature, Regular Session
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

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