Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity (APS 029)
Processing Subscription Fees – Current Texas.gov Agencies
Processing Steps – Existing Applications
Step 1: Setting Up the Budget
Current Texas.gov agencies have a strategy defined as “Texas.gov” contained in their bill pattern in the GAA. The agency will establish the Texas.gov budget as a collected original budget entry in USAS using the coding information below with a document type B, batch type 1.
CAPPS agencies tracking the following appropriation numbers in CAPPS will need to enter a budget entry directly into USAS, then create a budget journal in CAPPS.
| Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
|---|---|---|---|---|
| Affected Agency | 001/Establish Orig. Exp. Budget 003/Establish Orig. Rev. Budget |
Determined by Agency | 7000 3000 |
Determined by Agency |
Step 2: Depositing License and Subscription Fees
Agencies may continue to use coding blocks currently established to deposit occupational license fees. The portion related to subscription fees will be deposited into the Texas.gov appropriation. If an agency wants to change any existing coding block element, the agency must consult with DIR and the Comptroller’s office.
Agencies may choose to deposit the whole occupational license fee (including the subscription fee portion) into one coding block. If this method is used, the agency must reclassify the subscription fee portion to the Texas.gov appropriation on at least a monthly basis by the last working day of the month.
Note: It is very important to reclassify revenue by month’s end, especially if your agency uses sweep account appropriation 99906 for the initial deposit, as the fees can be swept at month’s end and will be unavailable for reclassification.
Step 3: Paying Subscription Fees
For occupational licenses, the payment of the subscription fees to DIR via RTI is not automated. Agencies must submit a monthly report of subscription activity as directed in the Interagency Contract Agreement with DIR. The submitted report will be used to generate an invoice, which includes payment terms and RTI instructions.
The payments are made in USAS using the coding information below with a document type T, batch type 4. Subscription fee payments will have a unique RTI; refer to the invoice for the appropriate RTI number before processing payment.
CAPPS agencies must manually enter invoices received from DIR for subscription fees related to occupational licenses into CAPPS. Code the voucher with the comptroller object shown above together with other required chart fields applicable to the specific CAPPS agency. Use payment type T and an RTI on the voucher-invoice line section. The accounting entry template/T-code will be 225. Vouchers will be eligible for USAS payment processing once they are processed and posted in CAPPS AP and GL.
| Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA | RTI |
|---|---|---|---|---|---|
| Paying Agency | 225/Establish Vouchers Payable | Determined by Agency | 7219 | Determined by Agency | Refer to DIR Invoice |
Step 4: Reviewing the Budget at Year-End
Near the end of each fiscal year, subscription fee collections must be compared with the budget established. Agencies may need to increase their budget authority. The Texas.gov appropriation is estimated and nontransferable.
To increase budget authority, agencies must use T-codes 006/009 for an amount equaling the additional received revenues. Conversely, if an agency did not collect all the estimated revenues, the original budget must be lapsed using T-code 039.
Processing Steps – New Applications
As agencies add applications to Texas.gov for new classes of licenses, testing and verification of coding block elements must be performed. The existing Texas.gov appropriation will be used for new applications.
Step 1: Submitting Data and Determining the Finding of Facts
After taking actions to assess or increase occupational license issuance or renewal fees, a licensing agency must (for each fiscal year appropriation request) furnish copies of:
- The board meeting minutes.
- An annual schedule of the number of license issuances or renewals and associated annual fee total.
- Any other information supporting the estimated revenues to be generated for each biennial year under the revised fee structure.
Those documents must be sent to:
- The Comptroller’s office, attention Revenue Estimating Division.
– and – - DIR, attention chief fiscal officer.
If the Comptroller’s office finds the information sufficient to support the projection of increased revenues, it will issue a notification letter and make the contingent appropriation available. The Comptroller’s office will send a copy of the notification letter to the agency after reviewing the license fee data.
Step 2: Setting Up the Texas.gov Coding
After approval notification, the agency has the opportunity to establish a new PCA for each new application. Establishing new Texas.gov coding elements is optional. The agency may use existing coding elements.
Step 3: Establishing Texas.gov Budget
The agency submits an adjusted budget transaction to USAS with amounts identified in the notification letter.
The coding block below is used to record the subscription fee budget in USAS with a document type A, batch type 1.
CAPPS agencies tracking the following appropriation number in CAPPS must enter a budget entry directly into USAS, then create a budget journal in CAPPS.
| Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
|---|---|---|---|---|
| Affected Agency | 006/009 Adjust Orig. Budget | Texas.gov Appropriation | 7000/3000 | Determined by Agency |
Step 4: Setting Up the Online Processing Fee Coding
Licensing agencies can charge a reasonable online processing fee to cover costs if the maximum increase in the subscription portion on the occupational license is insufficient. The maximum increase is:
- $5 for an annual occupational license.
- $10 for a biennial occupational license.
After agency notification, an ACO establishes a new online processing fee appropriation in USAS. Agencies must establish a unique PCA inferring the new online processing fee appropriation (97768) and an Other Activity program code of their choice. The PCA must infer a program code in the Other Activity structure (399X) so that the expenditures captured by the PCA are not reported for ABEST/USAS reconciliation purposes.
The fund used with the new unique PCA must infer a GAAP FUND TYPE 01 (if general revenue) or GAAP FUND TYPE 02 (if a special revenue fund).
Step 5: Deposit of License, Subscription and Online Processing Fees
Revenues received by agencies must be split into multiple coding blocks. The occupational license fees are deposited to the coding block(s) currently in use. The additional portion relating to subscription fees is deposited to the Texas.gov appropriation using new PCA(s).
The coding block below is used to record an additional charge related to subscription fees in USAS.
CAPPS agencies automatically import and load the F document journal from USAS 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 will receive the F document transactions below from the CAPPS Texas.gov treasury load interface. CAPPS CR sends and posts these transactions to CAPPS GL using a blank T-code in CAPPS GL.
| Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
|---|---|---|---|---|
| Affected Agency | 195 – Record Deposited Revenue in Treasury | Texas.gov Appropriation | XXXX* | Determined by Agency |
| * The comptroller object is the same as the occupational license fee object. | ||||
For online processing fees, the comptroller object 3879 and T-code 179 are used, along with appropriation 97768. Online processing fees are only due if the license is obtained or renewed via the Texas.gov portal and step 4 applies.
Agencies must consider any automated collection methods used (such as Lockbox and Texas.gov) to split deposits. Unique coding blocks may be needed to ensure the portion that is subscription fee and/or online processing fee is segregated.
Agencies may deposit the whole occupational license fee — including the subscription fee portion — into one coding block. If they do, they must reclassify the subscription fee portion to the appropriate appropriation on at least a monthly basis by the month’s last working day.
Note: It is very important to reclassify revenue by month’s end, especially if your agency uses sweep account appropriation 99906 for the initial deposit, as the fees can be swept at month’s end and will be unavailable for reclassification.
Step 6: Paying Subscription Fees
For occupational licenses, the payment of subscription fees to DIR via RTI is not automated. Agencies must submit a monthly report of subscription activity as directed in the interagency contract agreement with DIR. The submitted report will be used to generate an invoice that includes payment terms and RTI instructions.
The payments are made in USAS using the following coding information with a document type T, batch type 4. Subscription fee payments will have a unique RTI; refer to the invoice for the appropriate RTI number before processing payment.
| Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA | RTI |
|---|---|---|---|---|---|
| Paying Agency | 225/Establish Vouchers Payable | Texas.gov Appropriation | 7219 | Determined by Agency | Refer to DIR Invoice |
For CAPPS accounts payable, agencies must enter a voucher manually in CAPPS for payment of subscription fees to DIR related to occupational licenses. Use payment type T and an RTI number on the voucher line. The voucher will have an accounting entry template/T-code of 225, and will use the coding block shown above, together with the appropriate chart fields required by the agency (i.e., PCA, department ID, project, etc.) in CAPPS. Once the vouchers are processed and posted in CAPPS AP and GL, they are eligible for USAS payment processing.
Step 7: Paying the Online Processing Fee
If an online processing fee was collected to cover the agency’s costs, a different coding block is used to record the payment of transaction fees, credit card fees and other charges associated with receiving payments. While some of the coding information is defined by the agency, 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.
This online processing fee payment will be made to DIR on an automated, daily basis using the USAS coding block below:
Note: The payment is automated if the transaction does not post to default fund 9000. If the transaction posts to default, refer to Processing Exceptions – Default Deposits – Texas.gov Transactions Submitted to the State Treasury in this APS for more information.
| Agency Number | T-Code/Title | Appropriation Number | COBJ | Appropriated Fund/Agency Fund/PCA |
|---|---|---|---|---|
| Paying Agency | 265/Fees Paid by Treasury Outside USAS | 97768 | 7219 | Determined by Agency |
CAPPS accounts payable W8 documents are Texas.gov transactions for processing fees originating from Treasury Operations and sent to USAS for recording of expenditures. USAS generates a daily HX file for each CAPPS agency with all daily transactions (payment vouchers, journal vouchers, budgets journals and adjustments, etc.) processed in USAS, including 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 EDI process. During the EDI voucher build process, CAPPS automatically assigns a payment type of 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 speedchart 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.
Step 8: Reviewing the Budget at Year-End
Near the end of each fiscal year, subscription fee collections are compared with the original budget established, and agencies may need to increase their budget authority. To increase budget authority, agencies must use T-codes 006/009 for an amount equal to the additional revenues received. Conversely, if an agency does not spend all the additional revenue, the budget is reduced using T-codes 009R/006R (see step 3 for more information).