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Specialty License Plate Revenue: Changes to Certain General Revenue Dedicated Accounts

FPP L.005

Establishing Budgets

Authority in agency’s method of finance

Agencies with Fund 0802 in their method of finance (MOF) will set up original collected budgets for any direct strategies (ex. 13XXX) funded with specialty license plate revenue. The USAS coding requirements for entering these collected budgets are shown in the table below.

Doc Type Batch Type Transaction Code Appropriation COBJ PCA Appd Fund Agency Fund
B 1 001/Establish Original Expenditure Budget Determined by Agency 7000 Determined by Agency 0802* Determined by Agency
B 1 003/Establish Original Revenue Budget Determined by Agency 3000 Determined by Agency 0802* Determined by Agency

Note: *If an agency collects license plate revenue under another MOF, such as GR or Other Funds (ex. Fund 0001, 0573, 0334), then the agency would establish a collected budget for license plate receipts, but under the applicable fund number.

Authority in Article III, Special Provisions, Section 60

Institutions of higher education that use the authority in Article III, Special Provisions, Section 60, should see an amount listed for Texas Collegiate License Plates on their agency ABEST crosswalk. The collecting agency will establish a PCA that infers rider appropriation 24060, establish an agency fund that points to Appd Fund 0802 and set up original collected budgets as shown in the table below.

Doc Type Batch Type Transaction Code Appropriation COBJ PCA Appd Fund Agency Fund
B 1 001/Establish Original Expenditure Budget 24060 7000 Determined by Agency 0802 Determined by Agency
B 1 003/Establish Original Revenue Budget 24060 3000 Determined by Agency 0802 Determined by Agency

Authority in Article IX, Other Appropriation Authority, Section 8.13

Agencies that use the authority in Article IX, Section 8.13, will establish a PCA that infers appropriation 24813 and an agency fund that points to Appd Fund 0802 or another fund if appropriate*. A collecting agency can establish budget in that appropriation as revenue is received as shown in the table below.

Doc Type Batch Type Transaction Code Appropriation COBJ PCA Appd Fund Agency Fund
A 1 006/Adjust Expenditure Budget 24813 7000 Determined by Agency 0802* Determined by Agency
A 1 009/Adjust Revenue Budget 24813 3000 Determined by Agency 0802* Determined by Agency

Note: *If an agency currently collects specialty license plate revenue under another MOF, such as GR or Other Funds (ex. Fund 0001, 0573, 0334), then that revenue will continue to be deposited to the applicable fund number.

Disposition of Balances

Unexpended balance authority in the agency’s bill pattern

Agencies that have license plate funding in their MOF and have unexpended balance (UB) authority to that revenue will transfer balances forward as shown in the table below. Agencies should always transfer unobligated balances forward one year at a time (i.e., AY 2015 to AY 2016).

Doc Type Batch Type Transaction Code Appropriation COBJ PCA Appd Fund Agency Fund
B 1 040 and 041 (From the prior AY) Determined by Agency 7000 and 3000 Determined by Agency 0802* Determined by Agency
B 1 042 and 043 (To the current AY) Determined by Agency 7000 and 3000 Determined by Agency 0802* Determined by Agency

Note: *If an agency currently collects specialty license plate revenue under another MOF, such as GR or Other Funds (ex. Fund 0001, 0573, 0334), then amounts collected in the AY 2016-17 biennium will continue to be deposited to the applicable fund number.

Unobligated cash transfers forward should also move only one year at a time (i.e., AY 2015 to AY 2016). Transfers forward of UB collected cash should be processed using the cash disposition T-codes shown in the table below.

Doc Type Batch Type Transaction Code Appropriation COBJ PCA Appd Fund Agency Fund
J 2 406/Revenue Transfer – Out (From the prior AY) Determined by Agency 3975 Determined by Agency 0802* Determined by Agency
J 2 405/Revenue Transfer – In (To the current AY) Determined by Agency 3975 Determined by Agency 0802* Determined by Agency

Note: *If an agency currently collects specialty license plate revenue under another MOF, such as GR or Other Funds (ex. Fund 0001, 0573, 0334), then amounts UBed forward should remain in the same fund (i.e., do not move the amounts to Fund 0802).

UB Authority in Article III, Special Provisions, Section 60

Higher education agencies that use the authority in Article III, Special Provisions, Section 60, are appropriated for use during AY 2016 any unexpended balances from Texas Collegiate License Plates collected during the 2014-15 biennium as shown in the table below. Agencies should always transfer unobligated balance forward one year at a time (i.e., AY 2015 to AY 2016).

Doc Type Batch Type Transaction Code Appropriation COBJ PCA Appd Fund Agency Fund
B 1 040 and 041 (From the prior AY) 24060 7000 and 3000 Determined by Agency 0802 Determined by Agency
B 1 042 and 043 (To the current AY) 24060 7000 and 3000 Determined by Agency 0802 Determined by Agency

Unobligated cash transfers forward should also move only one year at a time (i.e., AY 2015 to AY 2016). Transfers forward of UB collected cash should be processed using the cash disposition T-codes as shown in the table below.

Doc Type Batch Type Transaction Code Appropriation COBJ PCA Appd Fund Agency Fund
J 2 406/Revenue Transfer – Out (From the prior AY) 24060 3975 Determined by Agency 0802 Determined by Agency
J 2 405/Revenue Transfer – In (To the current AY) 24060 3975 Determined by Agency 0802 Determined by Agency

Please note that “unexpended balances” does not include amounts collected prior to Sept. 1, 2013, and moved to unappropriated Fund 0802; that cash will need to be moved to the current appropriation year for future appropriation by subsequent legislatures using T-code 404 with COBJ 7986 and T-code 403 with COBJ 3986.