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General Revenue Reimbursement for Statewide Allocated Costs

FPP A.022

Step 1 — Due Date: June 3, 2024

Instructions for Completing the Statewide Cost Allocation Worksheet

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 funds source:

  • Review the Fiscal 2023 Statewide Cost Allocation Plan Summary of Fixed Costs by Agency that identifies the total statewide cost allocated to your agency.

    Note: For questions about the statewide cost allocated to your agency, contact Theresa Boland in the Governor’s office at (512) 936-0166 or theresa.boland@gov.texas.gov. This information is sourced from the Statewide Cost Allocation Plan.

  • Complete the Statewide Cost Allocation WorksheetPDF to distribute your agency’s portion of statewide costs.
  • Return the completed Statewide Cost Allocation Worksheet to the Comptroller’s office using the email address provided at the bottom of the worksheet by the due date.

    Note: If your agency’s completed worksheet is not received by the due date, the Comptroller’s office will use the method of finance for AY24 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
    –OR–
  • 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 AY24. 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 on the worksheet the method used.

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.