General Revenue Reimbursement for Statewide Allocated Costs

Step 2 — Due Date: (to be announced)

Instructions for Completing the General Revenue Reimbursement of Statewide Allocated Costs Form

Classification of Funding for SWCAP Reimbursements

The statewide allocated cost may be charged to:

• General revenue
• General revenue-dedicated accounts
• Federal funds
• Other funds

General Revenue

No reimbursement is required for the portion of an agency’s SWCAP allocation attributable to the GR. However, agencies funded by fees deposited to GR are required to deposit sufficient revenue to GR to pay for their agency operations, including the SWCAP allocation.

For regulatory and certain other agencies:

• The GAA specifies an amount for “other direct and indirect costs appropriated elsewhere in this act.”
• The amount of revenue deposited by these agencies must be equal to, or greater than, the cost of appropriations in the GAA plus the amount specified for other direct and indirect costs.
• Statewide allocated support costs are already included in the “other direct and indirect costs” figure. Fulfilling the GAA provision (Article VIII, Special Provisions Relating to All Regulatory Agencies, Section 2) will meet the agency’s obligation to reimburse GR for statewide allocated costs.

Note: Judicial and legislative branch agencies are not subject to the SWCAP statutes.

General Revenue-Dedicated Accounts

Agencies using general revenue-dedicated account(s) will need to transfer the amount necessary from the dedicated account(s) to GR to cover the allocated portion of statewide costs.

If an agency’s deposits to the dedicated account(s) exceed its appropriations from these accounts, the agency may use the excess deposits to fund the allocated portion of statewide costs.

Federal Funds

The reimbursement procedure imposes no new requirements for agencies receiving federal funds. The previous law already required state agencies to recover statewide allocated support costs to the extent allowable under their federal program guidelines. The amounts recovered are treated as earned federal funds (EFF).

Other Funds

Agencies that have allocated their SWCAP to one or more special funds will need to transfer the appropriate amount from the special fund(s) to GR to cover the allocated portion of statewide costs. If an agency’s deposits to one or more special funds exceed its appropriations from Other Funds, the agency may use the excess deposits to fund the allocated portion of statewide costs.

Reimbursement rates for interagency contracts should be established to recover the appropriate proportion of statewide allocated costs.

Revenues established by statute on a fee or service-provided basis should also be increased to recover the appropriate proportion of statewide allocated costs.

Non-recoverable Statewide Allocated Costs

GR must be reimbursed for any amounts billed to your agency that are allocated to General Revenue-Dedicated, Federal and Other funds, including amounts not recoverable through one of the aforementioned methods. Your agency may pay the balance of non-recoverable SWCAP from any appropriation or funding source available to the agency, including the agency’s GR appropriations.

Completing the General Revenue Reimbursement for Statewide Allocated Costs Form and Federal Fund Reimbursement Calculation Form

The General Revenue Reimbursement for Statewide Allocated Costs PDF form must be completed by all agencies listed on the Fiscal 2024 Agency Statewide Cost Allocation Plan by Method of Finance.

To complete this form, agencies with federal funds must first complete the Federal Funds Reimbursement Calculation PDF form.

These forms must be completed to identify:

• SWCAP that will be recovered and returned to the GR
• Amounts that may be re-appropriated
• Amounts that cannot be recovered but must be paid from other available sources

Completed forms must be submitted by the due date: (to be announced)

Follow the steps in the below table to:

• Complete the General Revenue Reimbursement for Statewide Allocated Costs form and, if needed, the Federal Funds Reimbursement Calculation form.
• Submit the appropriate forms to the Comptroller’s office.

Reimbursement Procedure

1. The Appropriation Control section of the Comptroller’s Fiscal Management Division will establish Appropriation Number 92071 as the SWCAP Reimbursement Account.
2. Agencies making reimbursement must establish a program cost account (PCA) that infers Appropriation Number 92071, Program Code 3993, and the appropriated fund from which payment will be made.
3. Agencies must establish a budget for the SWCAP Reimbursement Account. The budget will be established as either:
   
   • Collected, if cash will be transferred to fund the reimbursing payment or
   • Committed, if no cash transfer is required for the payment.
   

   CAPPS agencies tracking the below appropriation numbers in CAPPS will first need to make the budget entry directly into USAS, then create an internal (CAPPS-only) budget journal in CAPPS.

   
   

   Agy No	T-code	Appn No	COBJ	PCA	Fund
   XXX	006	92071	7000	XXXXX	XXXX
   XXX	009	92071	3000	XXXXX	XXXX
   Enter budget transaction as Batch Type 1, Document Type A. Use T-code 006 to establish committed budget. Use T-codes 006 and 009 to establish collected budget.

4. If a collected budget is established, transfer cash to the SWCAP Reimbursement Account.
   
   

   CAPPS agencies tracking the below appropriation numbers can send transactions through CAPPS or make the USAS transaction directly into USAS, making sure to indicate this is a J document in the USAS document field. If the agency makes the below entry directly into USAS, the agency will need to create a GL journal using a manual (MAN) T-code in CAPPS.

   
   

   Agy No	T-code	Appn No	COBJ	PCA	Fund
   XXX	406	XXXXX	3970	XXXXX	XXXX
   XXX	405	92071	3970	XXXXX	XXXX
   Enter cash transfer as Batch Type 5, Document Type J.

5. For recovered SWCAP, process payment via recurring transaction index (RTI) for reimbursement to GR.
   

   Agy No	T-code	Appn No	COBJ	PCA	Fund	AY	RTI
   XXX	225	92071	7953	XXXXX	XXXX	25	003953
   Enter payment transaction as Batch Type 4, Document Type T. Use Comptroller Vendor ID Number 39029029020 000.

6. For non-recovered SWCAP, process payment from any available appropriation.
   
   

   CAPPS agencies create the payment by entering a voucher in CAPPS. Select Payment Type T, enter RTI 003953 and use the accounting entry template for T-code 225.

   
   

   Agy No	T-code	Appn No	COBJ	PCA	Fund	AY	RTI
   XXX	225	XXXXX	7953	XXXXX	XXXX	25	003953
   Enter payment transaction as Batch Type 4, Document Type T. Use Comptroller Vendor ID Number 39029029020 000.

Frequency of Payment

The SWCAP amounts are identified in the Fiscal 2024 Agency Statewide Cost Allocation Plan by Method of Finance. Each quarter of the fiscal year, one-fourth of the amount shown should be returned to GR. Enter quarterly payments into the Uniform Statewide Accounting System (USAS) with the following transaction dates:

• FY25 Q1 – (to be announced)
• FY25 Q2 – (to be announced)
• FY25 Q3 – (to be announced)
• FY25 Q4 – Aug. 29

For More Information

For questions on the reimbursement procedure, please contact your appropriation control officer.