Processing Supplemental Appropriations and Reductions

Obligation and Effective End Dates

SB 30, 88th Legislature, Regular Session

Your appropriation control officer (ACO) will manage the Effective End Date (EFF END DATE) on the Appropriation Number Profile (20) for appropriations made in SB 30 as follows:

AY23 funds appropriated “in the fiscal year/biennium ending Aug. 31, 2023,” will have an effective end date of Aug. 31, 2025, and will be subject to normal Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) requirements; unobligated balances must still be encumbered or accrued as of Aug. 31, 2023. If, however, the funds were appropriated for construction purposes, the appropriation will have an effective end date of Aug. 31, 2027. These appropriations do not have unexpended balance (UB) authority.

• The EFF START DATE will be 6/9/23.
• The EFF END DATE will be 08/31/25.
• Obligated balances must be encumbered or accrued as of Aug. 31, 2023.
• Unobligated balances as of Aug. 31, 2023, must be lapsed.

AY23 funds appropriated “for the two-year period beginning on the effective date of this Act” will have an effective end date of Aug. 31, 2025. Additionally, funds appropriated in this manner have unexpended balance (UB) authority.

Unexpended AY23 balances that are not encumbered or accrued by Aug. 31, 2023, may be moved forward to AY24. Similarly, unexpended AY24 balances that are not encumbered or accrued by Aug. 31, 2024, may be moved forward to AY25. If AY23 or AY24 balances are not encumbered, accrued or moved forward by the specified dates, they must be lapsed.

AY25 balances must be encumbered or accrued by June 8, 2025, (and each year thereafter) for an agency to continue expending those funds until Aug. 31, 2027.

• The EFF END DATE for AY23 will be 8/31/25.
• The EFF START DATE for AY24 will be 09/01/23 and the EFF END DATE will be 08/31/26.
• The EFF START DATE for AY25 will be 09/01/24 and the EFF END DATE will be 08/31/27.
• Obligated balances must be encumbered or accrued as of Aug. 31, 2023, for AY23 and Aug. 31, 2024, for AY24. Unobligated balances may be moved forward from AY23 to AY24, and from AY24 to AY25.
• Any AY23 or AY24 amounts that are not encumbered, accrued or moved forward must be lapsed by Aug. 31, 2023, for AY23 and by Aug. 31, 2024, for AY24.
• Obligated balances for AY25 must be encumbered or accrued by June 8, 2025, for an agency to record expenditures until Aug. 31, 2027.
• Unobligated balances as of June 8, 2025, for AY25 must be lapsed.

For construction appropriations, unobligated balances may be moved forward into AY24 and AY25 but must still be encumbered or accrued as of June 8, 2025, (and each year thereafter) for the agency to continue expending until Aug. 31, 2028, (AY24) or Aug. 31, 2029, (AY25). Any balances not encumbered by June 8, 2025, will be lapsed. (The ACO will assign an Appropriation Type of 2 on the 20 Profile and will extend the effective end date as necessary to allow for obligations to post.)

• The EFF START DATE will be 09/01/23 for AY24 and 09/01/24 for AY25.
• The EFF END DATE will be 08/31/28 for AY24 and 08/31/29 for AY25.
• Obligated balances must be encumbered or accrued as of Aug. 31, 2024, for AY24 and June 8, 2025 for AY25.
• Unobligated balances as of Aug. 31, 2024, for AY24 and June 8, 2025, for AY25 must be lapsed.

HB 2, 87th Legislature, Regular Session

Note: These funds are subject to Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019) requirements.

Your appropriation control officer (ACO) will manage the Effective End Date (EFF END DATE) on the Appropriation Number Profile (20) for appropriations made in HB 2 as follows:

AY23 balances have been encumbered or accrued by June 17, 2023, (and each year thereafter) for an agency to continue expending those funds until Aug. 31, 2025.

• The EFF END DATE for AY21 will be 08/31/23.
• The EFF START DATE for AY22 will be 09/01/21 and the EFF END DATE will be 08/31/24.
• The EFF START DATE for AY23 will be 09/01/22 and the EFF END DATE will be 08/31/25.
• Obligated balances must be encumbered or accrued as of Aug. 31, 2021, for AY21 and Aug. 31, 2022, for AY22. Unobligated balances may be moved forward from AY21 to AY22, and from AY22 to AY23.
• Any AY21 or AY22 amounts that are not encumbered, accrued, or moved forward must be lapsed by Aug. 31, 2021, for AY21 and by Aug. 31, 2022, for AY22.
• Obligated balances for AY23 must be encumbered or accrued by June 17, 2023, for an agency to record expenditures until Aug. 31, 2025.
• Unobligated balances as of June 17, 2023, for AY23 must be lapsed.

For construction appropriations, unobligated balances may be moved forward into AY22 and AY23 but must have been encumbered or accrued as of June 17, 2023, (and each year thereafter) for the agency to continue expending until Aug. 31, 2026, (AY22) or Aug. 31, 2027, (AY23). Any balances not encumbered by June 17, 2023, will have been lapsed. (The ACO will assign an Appropriation Type of 2 on the 20 Profile, and will extend the effective end date as necessary to allow for obligations to post.)

• The EFF START DATE will be 09/01/21 for AY22 and 09/01/22 for AY23.
• The EFF END DATE will be 08/31/26 for AY22 and 08/31/27 for AY23.
• Obligated balances must be encumbered or accrued as of Aug. 31, 2022 for AY22 and June 17, 2023 for AY23.
• Unobligated balances as of Aug. 31, 2022 for AY22 and June 17, 2023 for AY23, must be lapsed.

Note: Appropriations made by HB 2, 87th Legislature, Regular Session are subject to the transfer limitations in GAA, Article IX, Part 14 per HB 2 Section 65.

HB 5, 87th Legislature, 2nd Called Session

Note: These funds are subject to Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019) requirements.

Your appropriation control officer (ACO) will manage the Effective End Date (EFF END DATE) on the Appropriation Number Profile (20) for appropriations made in HB 5 as follows:

AY22 funds appropriated will have an effective end date of Aug. 31, 2024, and will be subject to normal Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019) requirements, unobligated balances must still be encumbered or accrued as of Aug. 31, 2022. If, however, the funds were appropriated for construction purposes, the appropriation will have an effective end date of Aug. 31, 2026. These appropriations have UB authority if appropriated for the “state fiscal biennium” or if section states “unexpended balance” authority.

• The EFF START DATE will be 09/17/21.
• The EFF END DATE will be 08/31/24.
• Obligated balances must be encumbered or accrued as of Aug. 31, 2022.
• Unobligated balances as of Aug. 31, 2022, must be lapsed or UB’d to AY23.

For construction appropriations, unobligated balances may be moved forward into AY23 but must still be encumbered or accrued as of Aug. 31, 2023, for the agency to continue expending until Aug. 31, 2026, (AY22) or Aug. 31, 2027, (AY23). The EFF START DATE will be 09/17/21 for AY22 and 09/01/22 for AY23.

• The EFF END DATE will be 08/31/26 for AY22 and 08/31/27 for AY23.
• Obligated balances must be encumbered or accrued as of Aug. 31, 2022, for AY22 and Aug. 31, 2023, for AY23.
• Unobligated balances as of Aug. 31, 2022, for AY22 and Aug. 31, 2023, for AY23 must be lapsed.

Note: Appropriations must not be transferred in or out of the supplemental appropriations; however, agencies may transfer expenditures into supplemental appropriations.

HB 9, 87th Legislature, 2nd Called Session

Note: These funds are subject to Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019) requirements.

Your appropriation control officer (ACO) will manage the Effective End Date (EFF END DATE) on the Appropriation Number Profile (20) for appropriations made in HB 9 as follows:

AY22 funds appropriated “for the two-year period beginning on the effective date of this Act” will have an effective end date of Aug. 31, 2024. Additionally, funds appropriated in this manner have unexpended balance (UB) authority.

Unexpended AY22 balances that are not encumbered or accrued by Aug. 31, 2022, may be moved forward to AY23. Similarly, unexpended AY23 balances that are not encumbered or accrued by Aug. 31, 2023, may be moved forward to AY24. If AY22 or AY23 balances are not encumbered, accrued, or moved forward by the specified dates, they must be lapsed.

AY24 balances must be encumbered or accrued by Nov. 7, 2023, (and each year thereafter) for an agency to continue expending those funds until Aug. 31, 2026.

• The EFF END DATE for AY22 will be 08/31/24.
• The EFF START DATE for AY23 will be 09/01/22 and the EFF END DATE will be 08/31/25.
• The EFF START DATE for AY24 will be 09/01/23 and the EFF END DATE will be 08/31/26.
• Obligated balances must be encumbered or accrued as of Aug. 31, 2022, for AY22 and Aug. 31, 2023, for AY23. Unobligated balances may be moved forward from AY22 to AY23, and from AY23 to AY24.
• Any AY22 or AY23 amounts that are not encumbered, accrued, or moved forward must by lapsed by Aug. 31, 2022, for AY22 and by Aug. 31, 2023, for AY23.
• Obligated balances for AY24 must be encumbered or accrued by Sept. 16, 2023, for an agency to record expenditures until Aug. 31, 2026.
• Unobligated balances as of Sept. 16, 2023, for AY24 must be lapsed.

For construction appropriations, unobligated balances may be moved forward into AY23 and AY24 but must still be encumbered or accrued as of Sept. 16, 2023, (and each year thereafter) for the agency to continue expending until Aug. 31, 2026, (AY22) or Aug. 31, 2027, (AY23). Any balances not encumbered by Sept. 16, 2023, will be lapsed. (The ACO will assign an Appropriation Type of 2 on the 20 Profile and will extend the effective end date as necessary to allow for obligations to post.)

• The EFF START DATE will be 09/01/22 for AY23 and 09/01/24 for AY24.
• The EFF END DATE will be 08/31/27 for AY23 and 08/31/28 for AY24.
• Obligated balances must be encumbered or accrued as of Aug. 31, 2023, for AY23 and Sept. 16, 2023, for AY24.
• Unobligated balances as of Aug. 31, 2023, for AY23 and Sept. 16, 2023, for AY24 must be lapsed.

Note: Appropriations must not be transferred in or out of the supplemental appropriations; however, agencies may transfer expenditures into supplemental appropriations.

SB 8, 87th Legislature, 3rd Called Session

Note: These funds are subject to Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019) requirements.

Your appropriation control officer (ACO) will manage the Effective End Date (EFF END DATE) on the Appropriation Number Profile (20) for appropriations made in SB 8 as follows:

AY22 funds appropriated “in the state fiscal year beginning Sept. 1, 2021,” will have an effective end date of Aug. 31, 2024, and will be subject to normal Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019) requirements; unobligated balances must still be encumbered or accrued as of Aug. 31, 2022. If, however, the funds were appropriated for construction purposes, the appropriation will have an effective end date of Aug. 31, 2026. These appropriations do not have UB authority.

• The EFF START DATE will be 11/08/21.
• The EFF END DATE will be 08/31/24.
• Obligated balances must be encumbered or accrued as of Aug. 31, 2022.
• Unobligated balances as of Aug. 31, 2022, must be lapsed.

AY22 funds appropriated “for the two-year period beginning on the effective date of this Act” will have an effective end date of Aug. 31, 2024. Additionally, funds appropriated in this manner have unexpended balance (UB) authority.

Unexpended AY22 balances that are not encumbered or accrued by Aug. 31, 2022, may be moved forward to AY23. Similarly, unexpended AY23 balances that are not encumbered or accrued by Aug. 31, 2023, may be moved forward to AY24. If AY22 or AY23 balances are not encumbered, accrued, or moved forward by the specified dates, they must be lapsed.

AY24 balances must be encumbered or accrued by Nov. 7, 2023, (and each year thereafter) for an agency to continue expending those funds until Aug. 31, 2026.

• The EFF END DATE for AY22 will be 08/31/24.
• The EFF START DATE for AY23 will be 09/01/22 and the EFF END DATE will be 08/31/25.
• The EFF START DATE for AY24 will be 09/01/23 and the EFF END DATE will be 08/31/26.
• Obligated balances must be encumbered or accrued as of Aug. 31, 2022, for AY22 and Aug. 31, 2023, for AY23. Unobligated balances may be moved forward from AY22 to AY23 and from AY23 to AY24.
• Any AY22 or AY23 amounts that are not encumbered, accrued, or moved forward must by lapsed by Aug. 31, 2022, for AY22 and by Aug. 31, 2023, for AY23.
• Obligated balances for AY24 must be encumbered or accrued by Nov. 7, 2023, for an agency to record expenditures until Aug. 31, 2026.
• Unobligated balances as of Nov. 7, 2023, for AY24 must be lapsed.

To comply with the federal rule implementing the Coronavirus State Fiscal Recovery Fund established under the American Rescue Plan Act (Regulation ID Number [RIN] 1505–AC77 PDF), construction appropriations must have an effective end date of or before Dec. 31, 2026. Unobligated balances may be moved forward from AY22 into AY23 and AY24 but must still be encumbered or accrued by the dates prescribed in the chart below for the agency to continue expending until Aug. 31, 2026, (AY22) or Dec. 31, 2026, (AY23 and AY24). Any balances not encumbered by Nov. 7, 2023, will be lapsed. (The ACO will assign an Appropriation Type of 2 on the 20 Profile and will extend the effective end date as necessary to allow for obligations to post.)

• The EFF START DATE will be 09/01/22 for AY23 and 09/01/24 for AY24.
• The EFF END DATE will be 12/31/26 for AY23 and AY24.
• Obligated balances must be encumbered or accrued as of Aug. 31, 2023, for AY23 and Nov. 7, 2023, for AY24.
• Unobligated balances as of Aug. 31, 2023, for AY23 and Nov. 7, 2023, for AY24 must be lapsed.

Note: Appropriations made by SB 8, 87th Legislature, 3rd Called Session are subject to the transfer limitations in GAA, Article IX, Part 14 per SB 8 Section 52.