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

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. Agencies’ 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.

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.