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) 2025. 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 2025 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 2025 appropriations are available on the first business day of the new fiscal year.

Schedules — Due to ACOs by July 31, 2024

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

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