Requirements for Local Operating Funds and Associated Local Funds
Issued: Sept. 14, 2012
Updated: Sept. 28, 2018 – View Changes
For questions on day-to-day processing with these funds, contact your appropriation control officer.
For questions on reclassifications and posting of local fund activity at year-end, contact your financial reporting analyst.
To request previously reported USAS data (for summary-level data from previous fiscal years), contact Drey Lord at (512) 475-0897.
For CAPPS questions, please contact your agency’s CAPPS support staff.
Authorized agency support staff may contact the CAPPS Help Desk at (512) 463-CAPP (2277) for additional assistance.
- State agencies and self-directed semi-independent (SDSI) agencies with funds held outside the state treasury (local funds). Institutions of higher education are excluded from these requirements.
- All authorized and/or existing local funds, regardless of activity or balance
Agencies are required to consistently use and report local funds as detailed in this fiscal policy and procedure (FPP). These requirements allow the Texas Comptroller of Public Accounts to ensure proper tracking of local funds.
Texas Government Code, Section 403.011; Texas Finance Code, Title 2, Chapter 16; General Appropriations Act (GAA), Article IX, Section 17.09, 85th Legislature, Regular Session.
|09/28/2018||Added new revenue reporting requirements; info on new electronic reporting form; new entries to USAS Local Operating Funds list|
|06/21/2016||Updated the USAS Local Operating Funds List and reworded to present tense to reflect current policy|