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

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) 2024. 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, 88th Legislature, Regular Session, General Appropriations Act (GAA), and other legislation containing AY 2024 appropriations.

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

Note: ACOs must approve the budgets entered in USAS before Aug. 31 to ensure fiscal 2024 appropriations are available on the first business day of the new fiscal year.

Schedules — Due to ACOs by July 31, 2023

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.

Appropriation Transfer Allocation Schedule

Identifies the allocation of transfers to other state agencies in the GAA that require central entry. Agencies must complete the Appropriation Transfer Allocation Schedule even when the budgetary transfers will be processed later in the year because the transfers are reliant on a contingency not yet met or when the funding is not available at the beginning of the fiscal year (such as bond funds). USAS entry documents only need to be submitted for the budgetary transfers required at the beginning of the fiscal year.

Legal Citation

House Bill 1, 88th Legislature, Regular Session, General Appropriations Act (GAA)

Legend

Instructions for Completing the Required Schedules and Setting Up Budgets, AY 2024

Before completing required schedules and setting up budgets:

• Review the Method of Finance (MOF) in the GAA to determine the effect of funds consolidation legislation (House Bill 3461, 88th Legislature, Regular Session or other related legislation) on sources of funding (such as General Revenue or General Revenue Dedicated).
• Confirm that the USAS program code structure (D04 profiles) correctly establishes the strategic plan program code structure as it appears on the Legislative Budget Board’s (LBB) Automated Budget and Evaluation System of Texas (ABEST).
• Refer to copies of the LBB ABEST/USAS CROSSWALK (Crosswalk) provided by your ACO, to help confirm the strategic structure program codes and corresponding appropriation numbers. The program code structure appearing on the Crosswalk must currently exist or be set up in USAS. Program Cost Accounts (26 profiles) must also be reviewed 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 AY 2024, and how to set up budgets in USAS.

If your agency or institution has appropriations funded:

From…	Then…
Locally held funds in the MOF,	An appropriated local fund number (such as 9999) must be used on the applicable schedule for AY 2024, 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 the MOF,	Appropriated fund 0999 must be used on the applicable schedule for AY 2024, and to set up budgets in USAS (if the appropriated fund is unknown).

Agencies may begin entering their AY 2024 budgets on July 3, 2023. For original budget batches to USAS, batches transferring strategy appropriations to Capital Budget appropriations, and batches transferring appropriations to other agencies; the effective date of the batch header should be allowed to default to the current date, while the effective date of the transaction screen must be entered as Sept. 1, 2023.

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:

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

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: 28XXX).

Coding Requirements in USAS

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

For setting up original budget for the full amount in the GAA

Batch Type	1
Effective Batch Date	Actual Date of entry (Leave Blank to default to current date)
Document Type	B
Effective Document Date	Sept. 1, 2023
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 citation will reference the conference committee version of the GAA, 88th R.S. followed by the article and page number of the beginning of the agency’s bill pattern. Example: GAA, 88th R.S. Art VII-60
Comptroller Object(s)	7000 3000 (for collected revenue budget, if necessary)

For establishing a UB reduction rider transaction

As necessary, establish a UB Reduction transaction (EX:28XXX) 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 (Leave Blank to default to current date)
Document Type	B
Effective Document Date	Sept. 1, 2023
Transaction Code(s)	001 (R) 003 (R) (for collected revenue budget, if necessary)
Comptroller Object(s)	7000 3000 (for collected revenue budget, if necessary)

For transferring 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
28XXX – UB Reduction	018 – Committed Budget 018/021 – Collected Budget	Determined by Agency	7000 – Committed Budget 7000/3000 – Collected Budget

Note: For instructions on entering the UB transactions from AY 2023 to AY 2024, refer to Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019).

For transferring budget to other agencies

As necessary, transactions for transfers to other agencies are made using the following transfer coding in USAS on Document Type A, Batch Type 1, with a transaction effective date of Sept. 1, 2023.

Agency	Appropriation	T-Code / Description	PCA	PCA
Transferring Agency	Transferring Strategy	012 – Committed Budget 012/015 – Collected Budget	Determined by Agency	7000 – Committed Budget 7000/3000 – Collected Budget
Receiving Agency	Receiving Strategy	018 – Committed Budget 018/021 – Collected Budget	Determined by Receiving 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.

• May begin entering their AY 2024 budgets on July 3, 2023. When entering an original budget in CAPPS, enter the effective date of the transaction as Sept. 1, 2023.
• 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	2024
Period	1
Current Effective Date	9/1/23
Journal Date	9/1/23

Lines
Ledger	APPROP_BUD
Account	7000XX (Expense) 3000XX (Revenue)
Fund	XXXXX (Agency defined)
APPN/PCA	XXXXX (Agency defined)
APPN Year	2024
Amount	XXXX.XX

Deadline for Submitting Completed Schedules

AY 2024 budgets may be entered in USAS starting on July 3, 2023.

By July 31, 2023, agencies and institutions must:

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

Email 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 electronic spreadsheets (Excel) are used, email the completed schedules to both your ACO and the ACO Reports email address.

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 D04 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.