Processing Supplemental Appropriations and Reductions

Obligation and Effective End Dates

HB 500, 89th 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 500 as follows:

AY25 funds appropriated “in the fiscal year/biennium ending Aug. 31, 2025,” will have an effective end date of Aug. 31, 2027, 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, 2025. However, if the funds were appropriated for construction purposes, the appropriation will have an effective end date of Aug. 31, 2029. These appropriations do not have unexpended balance (UB) authority.

• The EFF START DATE will be 6/22/25.
• The EFF END DATE will be 08/31/27.
• Obligated balances must be encumbered or accrued as of Aug. 31, 2025.
• Unobligated balances as of Aug. 31, 2025, must be lapsed.

AY25 funds appropriated “for the two-year period beginning on the effective date of this Act” will have an effective end date of Aug. 31, 2027. Additionally, funds appropriated in this manner have unexpended balance (UB) authority.

Unexpended AY25 balances that are not encumbered or accrued by Aug. 31, 2025, may be moved forward to AY26. Similarly, unexpended AY26 balances that are not encumbered or accrued by Aug. 31, 2026, may be moved forward to AY27. If AY25 or AY26 balances are not encumbered, accrued or moved forward by the specified dates, they must be lapsed.

AY27 balances must be encumbered or accrued by Aug. 31, 2027, (and each year thereafter) for an agency to continue expending those funds until Aug. 31, 2029.

• The EFF END DATE for AY25 will be 8/31/27.
• The EFF START DATE for AY26 will be 09/01/25 and the EFF END DATE will be 08/31/28.
• The EFF START DATE for AY27 will be 09/01/26 and the EFF END DATE will be 08/31/29.
• Obligated balances must be encumbered or accrued as of Aug. 31, 2025, for AY25 and Aug. 31, 2026, for AY26. Unobligated balances may be moved forward from AY25 to AY26, and from AY26 to AY27.
• Any AY25 or AY26 amounts that are not encumbered, accrued or moved forward must be lapsed by Aug. 31, 2025, for AY25 and by Aug. 31, 2026, for AY26.
• Obligated balances for AY27 must be encumbered or accrued by Aug. 31, 2027, for an agency to record expenditures until Aug. 31, 2029.
• Unobligated balances as of Aug. 31, 2027, for AY27 must be lapsed if not expended.

For construction appropriations, unobligated balances may be moved forward into AY26 and AY27 but must still be encumbered or accrued as of 8/31/26 for AY26 and Aug. 31, 2027, for AY27 (and each year thereafter) for the agency to continue expending until Aug. 31, 2030, (AY26) or Aug. 31, 2031, (AY27). (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 09/01/25 for AY26 and 09/01/26 for AY27.
• The EFF END DATE will be 08/31/30 for AY26 and 08/31/31 for AY27.
• Obligated balances must be encumbered or accrued as of Aug. 31, 2026, for AY26 and Aug. 31, 2027, for AY27.
• Unobligated balances as of Aug. 31, 2026, for AY26 must be lapsed.
• Unobligated balances as of Aug. 31, 2027, for AY27 must be lapsed if not expended by 8/31/27.

Note: Appropriations made by HB 500, 89th Legislature, Regular Session are subject to the transfer limitations in GAA, Article IX, Part 14 per HB 500 Section 9.02.

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 “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 if not expended by 8/31/25.

For construction appropriations, unobligated balances may be moved forward into AY24 and AY25 but must still be encumbered or accrued as of 8/31/24 for AY24 and June 8, 2025, for AY25 (and each year thereafter) for the agency to continue expending until Aug. 31, 2028, (AY24) or Aug. 31, 2029, (AY25). Any AY25 balances not encumbered by June 8, 2025, will be lapsed if not expended by 8/31/25. (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 must be must be lapsed.
• Unobligated balances as of June 8, 2025, for AY25 must be lapsed if not expended by 8/31/25.