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Glenn Hegar  ·  Texas Comptroller of Public Accounts

General Revenue Reimbursement for Statewide Allocated Costs

Issued: Nov. 1, 2005
Updated: Dec. 13, 2017 View Changes

FPP A.022

Overview

Applicable to

All executive branch agencies. Judicial and legislative branch agencies are not subject to the SWCAP statutes.

Background

Certain state agencies provide accounting, computing, payroll and other statewide support services on a centralized basis. For federally supported programs within state agencies, the federal government shares the cost of these services. Developed by the Governor’s Office, the Statewide Cost Allocation Plan (SWCAP) identifies these costs and allocates them to the appropriate agencies.

Information for the fiscal 2018 statewide cost allocation to each agency is taken from the Fiscal 2017 Statewide Cost Allocation Plan Summary of Fixed Costs reported by the Governor’s Office — fiscal 2017 amounts will be posted when available.

Each year agencies are asked to allocate their portion of statewide costs to the appropriate source of funds.

Using the SWCAP and billing procedures prescribed by the Governor’s Office, the Texas Comptroller of Public Accounts (Comptroller’s office) bills agencies for the portion of statewide costs allocated to them. Agencies are asked to reimburse the General Revenue Fund (GR) for the billed amounts.

This process, with links to detailed instructions, is summarized below.

Distribute statewide costs among sources of funding

Each agency’s portion of statewide costs is recorded on the Fiscal 2017 Statewide Cost Allocation Summary of Fixed Costs by Agency — fiscal 2017 amounts will be posted when available. Agencies are asked to indicate the basis used to allocate the agency’s statewide cost and to use that basis to distribute their statewide costs among sources of funding on the Statewide Cost Allocation Worksheet PDF. For details, see Instructions for Completing the Statewide Cost Allocation Worksheet.

Important Note: The due date for the completed Statewide Cost Allocation Worksheet will be determined after the Allocation Summary has been received by the Comptroller’s office. Though there is a delay in posting the Fiscal 2017 Statewide Cost Allocation Summary of Fixed Costs by Agency, agencies are strongly advised to begin considering the basis of allocation they will use and, where necessary, start preparing supporting schedules for the Statewide Cost Allocation Worksheet.

For agencies not submitting the worksheet, the Comptroller’s office will distribute statewide costs based on the agency’s appropriation year (AY) 2018 method of finance.

Reimburse the General Revenue Fund for the amount owed

The Comptroller’s office uses the information agencies submit on their worksheets to determine the amounts reimbursed to GR. For agencies not submitting worksheets, the calculations are based on the AY18 method of finance.

Agencies may choose to:

  • Pay the entire amount owed in one payment

    –OR–

  • Make quarterly payments

Quarterly payments

If the quarterly option is selected, the first quarter of the amount owed should be returned to GR by the posted due date (to be determined)*. The remainder should be evenly distributed between the final three quarters. The balance of the amount owed may be paid at any time. For complete details, see Instructions for Reimbursing the General Revenue Fund.

*Please note: The due date for the first of the quarterly payments has not yet been determined, as posting of the Fiscal 2017 Statewide Cost Allocation Summary of Fixed Costs by Agency has been delayed. Separate guidance including new deadlines will be issued by our office at a later date.

Legal Cites

Billing state agencies for statewide costs: Chapter 2106 of the Government Code and Article IX, Section 15.04, of the General Appropriations Act (GAA).

Legend

CAPPS logo

This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).

Changes to this Document
12/13/2017 Dates revised; forms updated; notes added to FPP and forms due to GO delay
03/21/2017 Updated Agency Statewide Cost Allocation Plan by Method of Finance for 2017
03/08/2017 Updated language; added Fiscal 2016 Statewide Cost Allocation Plan Summary of Fixed Costs & Summary of Fixed Costs by Agency
01/06/2017 Updated due dates for worksheet and 1st–3rd quarter payments
11/04/2016 Dates revised; forms updated; fiscal 2016 schedules replaced with fiscal 2017 schedules
12/14/2015 Updated Agency Statewide Cost Allocation Plan by Method of Finance for 2016
11/24/2015 Date revised
11/06/2015 Dates were revised, forms were updated and fiscal 2015 schedules were replaced with fiscal 2016 schedules
12/05/2014 Updated Agency Statewide Cost Allocation Plan by Method of Finance for 2015
10/31/2014 Dates were revised, forms were updated and fiscal 2014 schedules were replaced with fiscal 2015 schedules
10/24/2013 Updated Agency Statewide Cost Allocation Plan by Method of Finance for 2014
09/30/2013 Dates and schedules were updated
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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