Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity (APS 029)

Online Processing Fees

Appropriation Authority

The authority to appropriate online processing fees is in the GAA, HB 1, Article IX, Section 8.10 (2023). This section also includes unexpended balance authority to move online processing fees between biennia.

Reporting Requirement

The online processing fee COBJ 3879 must be separated from the permit, license, tax or other fee that is being collected.

Program Cost Accounts

If charging an online processing fee, the agency contacts its ACO to establish a unique appropriation number to account for receiving the fee.

The agency must establish a unique program cost account (PCA) to record this activity. The PCA must infer a program code in the Other Activity structure (399X) so the expenditures captured by the PCA are not reported for ABEST/USAS reconciliation purposes.

The agency may consider a unique PCA for each type of fee collected. The fund used with the new unique PCA(s) must infer a GAAP fund type 01 (if general revenue) or GAAP fund type 02 (if a special revenue fund).

Revenue Coding Information

The agency must determine the proper coding to record receipt of payments for permits, licenses, taxes and other charges in USAS. The coding block is the same whether the customer pays by cash, check or electronic means.

Note: The appropriated fund for the online processing revenue and expenditure should match the appropriated fund for the receipt of the permits, licenses, taxes and other charges in USAS.

While the agency defines some of the coding information, the agency does not enter the electronic receipt in USAS; it is automatically generated through the Texas.gov/USAS interface via an F8 document number.

For those agencies charging a customer an additional amount identified as an online processing fee, unique USAS coding is required. The USAS coding block below is used to record online processing fees.

CAPPS agencies automatically load and import the F document journal from USAS to GL to record the receipt of payments for permits, licenses, taxes and other charges. These journals are already recorded in USAS and have a blank T-code in CAPPS.

CAPPS agencies using CAPPS CR automatically load revenue F document transactions through the CAPPS Texas.gov treasury load interface. From cash receipts, these transactions post to the CAPPS GL using a blank T-code in CAPPS GL.

Expenditure Coding Information

The following coding block is used to record the payment of transaction fees, credit card fees and other charges associated with receiving payments if an online processing fee was collected to fully cover the agency’s costs. While the agency defines some of the coding information, the agency does not enter the electronic payment in USAS; it is automatically generated through the Texas.gov/USAS interface via a W8 document number using:

If no online processing fee is collected, the following coding block is used when the agency pays for processing payments from existing appropriations:

CAPPS accounts payable W8 documents are Texas.gov transactions for processing fees originating from the Comptroller’s Treasury Operations Division and sent to USAS for recording of expenditures. USAS generates a daily history (HX) file for each CAPPS agency with all daily transactions (payment vouchers, journal vouchers, budgets journals and adjustments, etc.) processed in USAS, including the W document charges. The W8 documents for CAPPS agencies are automatically loaded from the HX file and electronically built as vouchers in CAPPS through the electronic data interface (EDI) process. During the EDI voucher build process, CAPPS will automatically assign a payment type of manual (MAN) and an accounting entry template/T-code of MAN, indicating that they will be “CAPPS adjustment only” and will not be sent to USAS for payment processing. The accounting entry template/T-code MAN will also create a journal entry in CAPPS using the comptroller object charged in USAS, which is in the HX file and credits or reduces the agency’s cash account. Some agencies track their financial data at the departmental or project level, which is not captured in USAS and is not in the HX file. CAPPS allows the defaulting or assignment of organizational values through speed chart and CAPPS system codes W document crosswalk configurations.

Agencies not using the W document interface from USAS to CAPPS through the CAPPS EDI voucher load and voucher build process must manually enter vouchers in CAPPS to record their W documents. In addition, the CAPPS system code table for W documents must be configured appropriately.

Manual Payments

If the online processing fee collected is to pay other cost recovery expenses billed by DIR, the agency must manually issue a payment on receipt of a Texas.gov invoice from DIR.

Also, if the Texas.gov deposit (F8) transaction does not successfully process in USAS (posts to default fund 9000), no W8 expenditure document is generated. Refer to Processing Exceptions – Default Deposits – Texas.gov Transactions Submitted to the State Treasury in this APS for more information.

Enter vouchers manually in CAPPS accounts payable for online processing fees related to cost recovery expenses billed separately from DIR. Use a regular voucher style, make the voucher payable to DIR, use a payment type of transfer fund (T) and enter a recurring transaction index (RTI) number on the CAPPS voucher line section. Code the voucher with the coding block shown above, together with the appropriate chart fields required by the CAPPS agency (i.e., PCA, department ID, etc.). The voucher will have an accounting entry template/T-code of 225. Once the vouchers are processed and posted in CAPPS AP and GL modules, they are eligible for USAS payment processing.