Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules
Instructions for Completing the Required Schedules and Setting Up Budgets, AY 2025
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 2025, 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 2025, 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 2025, and to set up budgets in USAS (if the appropriated fund is unknown). |
Agencies may begin entering their AY 2025 budgets on July 1, 2024. 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, 2024.
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 2025
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 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 included in the MOF 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, 2024 |
| 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, 2024 |
| 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 included in the MOF 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, refer to Encumbrance Reporting 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, 2024.
| 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.
CAPPS Central agencies:
- May begin entering their AY 2025 budgets on July 1, 2024. When entering an original budget in CAPPS, enter the effective date of the transaction as Sept. 1, 2024.
- 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 | 2025 |
| Period | 1 |
| Current Effective Date | 9/1/24 |
| Journal Date | 9/1/24 |
| Lines | |
|---|---|
| Ledger | APPROP_BUD |
| Account | 7000XX (Expense) 3000XX (Revenue) |
| Fund | XXXXX (Agency defined) |
| APPN/PCA | XXXXX (Agency defined) |
| APPN Year | 2025 |
| Amount | XXXX.XX |
Deadline for Submitting Completed Schedules
AY 2025 budgets may be entered in USAS starting on July 1, 2024.
By July 31, 2024, agencies and institutions must:
- Enter the original appropriation budget transactions and appropriation transfers to capital budgets.
- 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.