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Glenn Hegar  ·  Texas Comptroller of Public Accounts

General Revenue Reimbursement for Statewide Allocated Costs

FPP A.022

Step 1 – Due Date March 27, 2018

Instructions for Completing the Statewide Cost Allocation Worksheet, Fiscal 2018

Statewide Cost Allocation Worksheet

The first step in the billing process is for state agencies to distribute their portion of the statewide costs to the appropriate source of funds.

Note: Direct questions on the statewide cost allocated to your agency to Theresa Boland at the Governor’s Office at (512) 936-0166 or This information is sourced from the Fiscal 2017 Statewide Cost Allocation Plan Summary of Fixed Costs PDF reported by the Governor’s Office.

Return the completed worksheet to the Comptroller’s office by March 27, 2018, using the email address provided at the bottom of the worksheet.

If your agency’s completed worksheet is not received by March 27, 2018, the Comptroller’s office will use the method of finance for AY18 as the basis for distributing the statewide cost.

Basis for Distributing Statewide Costs on the Statewide Cost Allocation Worksheet

There are generally two commonly used bases for distributing statewide costs:

  • Total direct costs (method of finance) basis


  • Direct salaries and wages basis

Total direct costs basis

If you use the total direct costs basis to complete the worksheet, use the method of finance (MOF) for appropriations made for AY18. Distribute the statewide cost in the same proportions and in the same fund source detail as identified in the MOF section of your agency’s bill pattern in the GAA.

Direct salaries and wages basis

If the distribution is made on the direct salaries and wages basis, provide information detailing the distribution. Agencies with an approved Federal Cost Allocation Plan must use the basis in that plan to allocate costs to all non-federal sources of funds.

Note: If your agency uses a basis other than the two methods listed above that is authorized in the Office of Management and Budget (OMB) 2 CFR Part 225, please specify the method used on the form.

The information you provide on the worksheet is used to prepare the plan of proposed transfers to GR. The Comptroller’s office will notify agencies of the final amount they are required to reimburse GR along with the accounting transactions for the required reimbursement.

Glenn Hegar
Texas Comptroller of Public Accounts
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