Recording Administrative and Civil Penalties

Overview

Applicable to

State agencies that assess administrative and/or civil penalties.

Policy

The Texas Comptroller of Public Accounts requires state agencies to record the deposit of:

• Administrative penalties under Revenue Object 3770
• Civil penalties under Revenue Object 3717

Note: Do NOT deposit these penalties under object codes used for fees.

The Texas Comptroller Manual of Accounts details the policy, which applies to all fee-type revenue codes.

Legal Citation

Texas Government Code, Section 403.011.

Summary

Agencies must deposit administrative or civil penalties using the appropriate 3770 and 3717 comptroller objects to prevent inconsistencies in the accounting and reporting of professional fees and penalties.

Recording Administrative and Civil Penalties

Administrative Penalties: Use Revenue Object 3770

Administrative penalty amounts are determined by statute or set by the controlling agency, board or commission, and may or may not be assessed through the State Office of Administrative Hearings (SOAH). SOAH has specific statutory authority to levy administrative penalties in the law.

Do not include fines, late fees, civil penalties or other types of penalties under the administrative penalties object code. Please consult the Texas Comptroller Manual of Accounts for revenue object 3717 and other revenue objects specific to these types of revenue.

Civil Penalties: Use Revenue Object 3717

Civil penalties are assessed through action and processes by the Attorney General’s office in most but not all cases. The agency must have specific statutory authority to levy civil penalties in the law. As with administrative penalties, these may be determined by statute or set by the controlling agency, board or commission.

Do not include any misdemeanor or felony fines, court costs, late fees or other similar penalties. Please consult the Texas Comptroller Manual of Accounts for revenue object 3704 and other revenue objects specific to these types of revenue.

General Information

Agencies that issue multiple licenses must be able to categorize and identify associated penalties by license type.

Contact your Legislative Budget Board analyst about the impact this policy may have on agency riders or appropriations.

Generally, agencies do not have appropriation authority for administrative and civil penalties, so these amounts should be deposited to unappropriated fund 99906 with transaction code (T-code) 188.