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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

FPP A.020

Instructions for Completing the Required Schedules and Setting Up Budgets, AY 2019

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 3849 Funds Consolidation 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 AY19, 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 AY19, 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 AY19, and to set up budgets in USAS (if the appropriated fund is unknown).

Agencies may begin entering their AY19 budgets on July 2, 2018. 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, 2018.

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 2019

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: 25XXX).

Coding requirements in USAS

Here 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, 2018
Transaction Code(s) 001
003 (for collected revenue budget, if necessary)
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:25XXX) 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, 2018
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
25XXX – 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 Central agencies:
  • May begin entering their AY19 budgets on July 2, 2018. When entering an original budget into CAPPS, enter the effective date of the transaction as Sept. 1, 2018.
  • 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.

Here 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 2019
Period 1
Current Effective Date 9/1/18
Journal Date 9/1/18
Lines
Ledger APPROP_BUD
Account 7000XX (Expense)
3000XX (Revenue)
Fund XXXXX (Agency defined)
APPN/PCA XXXXX (Agency defined)
APPN Year 2019
Amount XXXX.XX

Deadline for submitting completed schedules

You may begin entering AY19 budgets into USAS on July 2, 2018.

By July 27, 2018, 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.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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