Capital Budget Rider Appropriations (APS 026)

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.
• Approve reappropriation of unexpended balances between appropriation years (AY).

Legal Citation

Government Code, Section 403.011; General Appropriations Act (GAA), Article IX, Section 14.03, 88th Legislature, Regular Session.

Legend

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