Fiscal Matters
Capital Budget Appropriations

The General Appropriations Act (GAA) 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. Capital Budget appropriations are available for the acquisition of assets with a biennial project cost or unit cost of more than $500,000, including:

• Purchase of land and other real property (except for right-of-way purchases made by the Texas Department of Transportation).
• Construction of buildings and facilities.
• Repairs or rehabilitation of buildings and facilities.
• Construction of roads (except expenditures made by the Texas Department of Transportation).
• Purchase of information resources.
• Purchase of capital equipment.
• Data center/shared technology services.
• Cybersecurity projects.

Unexpended Capital Budget balances remaining from the first fiscal year of the biennium are reappropriated for the next fiscal year for the same purpose. Agencies may also have authority to bring forward unexpended balances between years and between biennia based on riders unique to their agency.

For specific information regarding capital budget appropriations and appropriation transfers, see Capital Budget Rider Appropriations.

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