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Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules

Issued: June 17, 2005
Updated: June 21, 2019 – View Changes

FPP A.020

Overview

Applicable to

State agencies and institutions of higher education.

Background

During July, the process of setting up original budgets in the Uniform Statewide Accounting System (USAS) begins for appropriation year (AY) 2020. Appropriations for state agencies and institutions of higher education are identified in the strategies and riders of the Conference Committee Report for House Bill 1, 86th Legislature, Regular Session, General Appropriations Act (GAA), and other legislation containing AY20 appropriations.

Before appropriation control officers (ACOs) will approve original budget transactions entered by agencies and institutions, three schedules (as applicable) must be completed and submitted to the Comptroller’s Appropriation Control section.

Note: ACOs must approve the budgets entered into USAS before Aug. 30 to ensure fiscal 2020 appropriations are available on the first business day of the new fiscal year.

Schedules — Due to ACOs by July 26, 2019

Method of Finance Allocation Schedule

Identifies the allocation of funding sources among strategies. All agencies and institutions must complete this schedule.

Rider Appropriation Schedule

Identifies funding for riders appropriating sum certain amounts (found in the GAA) and appropriations contained in bills other than the GAA. Only agencies and institutions with sum certain riders from the GAA or appropriations from other legislation must complete this schedule.

Capital Budget Allocation Schedule

Identifies the allocation of strategies and funding sources to the Capital Budget rider. Only agencies with Capital Budget riders must complete this schedule.

Legal cite

House Bill 1, 86th Legislature, Regular Session, General Appropriations Act (GAA)

Legend

CAPPS logo

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

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Instructions for Completing the Required Schedules and Setting Up Budgets, AY 2020

Before you complete the required schedules and set up your budgets:

  • Review your Method of Finance (MOF) in the GAA to determine the effect of funds consolidation legislation (House Bill 3317, 86th Legislature, Regular Session or other related legislation) on sources of funding (such as General Revenue or General Revenue Dedicated).
  • Confirm that your USAS program code structure (DØ4 profiles) correctly establishes your strategic plan program code structure as it appears on the Legislative Budget Board’s (LBB) Automated Budget and Evaluation System of Texas (ABEST).
  • To help you confirm your strategic structure program codes and corresponding appropriation numbers, refer to copies of the LBB ABEST/USAS CROSSWALK (Crosswalk) sent to you by your ACO. The program code structure appearing on the Crosswalk must currently exist or be set up in USAS. You must also review program cost accounts (26 profiles) to ensure the correct relationship of program codes and appropriation numbers.

Completing required schedules and setting up budgets

The GAA is used as the basis for setting up budgets in USAS. The final printed Fiscal Size-Up version incorporates all bills impacting appropriations and is primarily used for information purposes.

The following table explains which fund number to use on the applicable schedule for AY20, and how to set up budgets in USAS.

If your agency or institution has appropriations funded:

From… Then…
Locally held funds in your MOF, You must use an appropriated local fund number (such as 9999) on the applicable schedule for AY20, and to set up budgets in USAS. Refer to Requirements for Local Operating Funds and Associated Local Funds (FPP S.009) for D22 determination (to determine which appropriated local fund number to use).
Bond proceeds in your MOF, You must use appropriated fund 0999 on the applicable schedule for AY20, and to set up budgets in USAS (if the appropriated fund is unknown).

Agencies may begin entering their AY20 budgets on July 1, 2019. When you enter original budget batches to USAS or batches transferring strategy appropriations to Capital Budget appropriations, the effective date of the batch header should be allowed to default to the current date, while the effective date of the transaction screen should be entered as Sept. 1, 2019.

For instructions on transferring direct strategy appropriations to Capital Budget appropriations, see Capital Budget Rider Appropriations (APS 026) (FPP A.012).

Special Requirements for Unobligated Balances

Agencies with riders that identify an amount of unobligated balances (UB) included in the MOF must be included on the MOF Allocation Schedule by entering the UB amount by MOF and entering UB in the Rev Type Column as in the below example:

METHOD OF FINANCE ALLOCATION SCHEDULE
FOR APPROPRIATION YEAR 2020

Agency Name: Texas Agency

Agency Number: 123

Prepared By: Mr. Smith

Phone Number: (512) 555-5555

Strategic Structure / Program Codes Strategy Method of Finance
Goal Objective Strategy Appn
Number
Strategy
Amount
General Revenue
Amount
GR Dedicated
Amount
Federal Fund
Amount
Other Fund
Amount
Appd
FD #
Rev
Type
1008 2012 3013 13013 4,050,719            
          758,150       0001 GR
            1,525,027     0570 GD
            1,767,542     0570 UB
                     

The original Appropriation Budget (BT01) must agree with the full amount published in the conference committee (CC) version of the General Appropriations Act (GAA) and the Agency’s LBB ABEST/USAS CROSSWALK.

C. Goal: Services

Provide Services to State Agencies

C.1.1. Strategy: MANAGE SERVICES
                                          $4,050,719                         $2,283,178

Provide Timely/Appropriate/Cost-effective Services

For transparency purposes, an agency is required to enter an appropriation transfer-out (BT03) to move the amount of the UB funding above $0 to a UB Reduction Appropriation (EX: 26XXX).

Coding requirements in USAS

Below are the USAS coding requirements for agencies entering original budgets:

Step 1: Set up Original Budget for the full amount in the GAA

Batch Type 1
Effective Batch Date Actual Date of entry (default)
Document Type B
Effective Document Date Sept. 1, 2019
Transaction Code(s) 001
003 (for collected revenue budget, if necessary)
Legal/Descriptive Text Ensure legal/descriptive text has been entered for the document. The legal cite will reference the conference committee version of the GAA, 86th R.S. followed by the article and page number of the beginning of the agency’s bill pattern. Example: GAA, 86th R.S. Art VII-60
Comptroller Object(s) 7000
3000 (for collected revenue budget, if necessary)

Step 2: Establish a UB reduction rider transaction

As necessary, establish a UB Reduction transaction (EX:26XXX) for the amount of UB included on the MOF Allocation. This document requires ACO approval.

Batch Type 1
Effective Batch Date Actual Date of entry (default)
Document Type B
Effective Document Date Sept. 1, 2019
Transaction Code(s) 001 (R)
003 (R) (for collected revenue budget, if necessary)
Comptroller Object(s) 7000
3000 (for collected revenue budget, if necessary)

Step 3: Transfer the UB funding above $0 to the reduction rider appropriation

After the UB reduction rider appropriation is set up in USAS, enter an A Document transferring the appropriate amount from the affected direct strategy to the UB reduction rider appropriation:

Appropriation T-Code / Description PCA COBJ
13XXX – Direct Strategy 012 – Committed Budget
012/015 – Collected Budget
Determined by Agency 7000 – Committed Budget
7000/3000 – Collected Budget
26XXX – UB Reduction 018 – Committed Budget
018/021 – Collected Budget
Determined by Agency 7000 – Committed Budget
7000/3000 – Collected Budget

Coding requirements in CAPPS

Setting up budgets

The GAA is used as the basis for setting up budgets in CAPPS. The final printed Fiscal Size-Up version incorporates all bills impacting appropriations and is primarily used for informational purposes.

CAPPS logo
CAPPS Central agencies:
  • May begin entering their AY20 budgets on July 1, 2019. When entering an original budget into CAPPS, enter the effective date of the transaction as Sept. 1, 2019.
  • Can either enter Appropriation Budgets online (see the coding requirements table below) or by using an Excel spreadsheet loader.
  • Can enter their Organization Budget, which can generate the Appropriation Parent Budget.

Below are the CAPPS coding requirements for entering original budgets online:

Header
Business Unit AGYXX
Ledger Group APPROP (Expense)
REVEST (Revenue)
Control Chartfield Agency Defined
Budget Entry Type Original
Fiscal Year 2020
Period 1
Current Effective Date 9/1/19
Journal Date 9/1/19
Lines
Ledger APPROP_BUD
Account 7000XX (Expense)
3000XX (Revenue)
Fund XXXXX (Agency defined)
APPN/PCA XXXXX (Agency defined)
APPN Year 2020
Amount XXXX.XX

Deadline for submitting completed schedules

You may begin entering AY20 budgets into USAS on July 1, 2019.

By July 26, 2019, you must:

  1. Enter your original appropriation budget transactions and appropriation transfers to capital budgets.
  2. Submit all applicable schedules and copies of USAS original budget and capital budget transfer documents.

Email your completed schedule(s) and Original Budget Revision(s) to both your ACO and the ACO Reports email address at aco.reports@cpa.texas.gov.

If you use the electronic spreadsheets (Excel), email your completed schedules to both your ACO and the ACO Reports email address.

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Definitions to Complete Required Schedules

The following definitions:

  • Must be used to correctly complete the schedules included in this fiscal policy and procedure (FPP).
  • Relate to the column names or sections on the schedules.

Strategic Plan Structure

Agency program structures adopted through the strategic planning process that reflect the unique nature of each agency. The agency program structure is made up of goals, objectives and strategies.

Program Code

A four-digit number assigned by the LBB to identify agency goals, objectives and strategies that make up the elements of an agency’s strategic budget structure. Program codes for goals are designated by the number 1XXX, objectives by 2XXX and strategies by 3XXX. Program codes are profiled on the DØ4 profile in USAS.

Appropriation Number

A five-digit number assigned by the Comptroller’s office to a strategy, rider or statutory appropriation. Appropriation numbers are always associated with a program code at the strategy level where the program code is 3XXX.

Method of Finance (MOF)

The MOF section of the schedules that includes the source(s) of funding for appropriations, the appropriated fund(s) and the type(s) of revenue included in the sources of funding.

Sources of Funding

The sources of funding include General Revenue, General Revenue Dedicated, Federal Funds and Other Funds. These correspond to the recapitulation of each agency’s MOF at the end of each article in the GAA. See below table for the correct relationship of sources of funding to revenue type to complete the schedules.

Appropriated Fund Number

The appropriated fund number identifies the appropriated fund (USAS D22 profile) that is the cash depository for the corresponding source of funding. For local funds, use appropriated fund 9999. For bond proceeds, use appropriated fund 0999.

Revenue Type

The revenue type identifies the type of revenue that funds a source of funding, which is specified in each agency’s MOF in the GAA. The revenue types and their corresponding sources of funding are listed below.


Revenue Type Sources of Funding
AR Appropriated Receipts Other Funds
BP Bond Proceeds Other Funds
CJ Criminal Justice Grant Other Funds
FF Federal Funds Federal Funds (FF)
GD General Revenue Dedicated Gen. Rev. Dedicated (GD)
GR General Revenue General Revenue (GR)
IC Interagency Contracts Other Funds
LF Local Fund Other Funds, GD or FF
SF Special Fund Other Funds
UB Unobligated Balance GR, GD or Other Funds

Sum Certain Rider

A sum certain rider appropriates a specific amount from a revenue source or appropriated fund.

Note: Wording such as “all revenues received” is not specific. Riders on the ABEST/USAS crosswalk that are contingent on the passage of legislation or transfer an amount should be on the Rider Appropriation Schedule.

Changes to this Document
Date Updates
06/21/2019 Updated deadlines for fiscal 2020, added DLT reference information
06/25/2018 Updated deadlines for fiscal 2019
06/23/2017 Updated deadlines for fiscal 2018
06/24/2016 Updated deadlines for fiscal 2017

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