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General Revenue Reimbursement for Statewide Allocated Costs

Issued: Nov. 1, 2005
Updated: March 5, 2020 View Changes

FPP A.022

Details

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Forms

Resources

Calendar

April 6, 2020

Fiscal 2019 Agency Statewide Cost Allocation Plan by Method of Finance available

April 20, 2020

General Revenue Reimbursement of Statewide Allocated Costs due and Federal Funds Reimbursement Calculation (only for listed agencies with federal funds) due

May 4, 2020

First Quarter Reimbursement Due

May 31, 2020

Second Quarter Reimbursement Due

June 30, 2020

Third Quarter Reimbursement Due

Aug. 30, 2020

Fourth Quarter Reimbursement Due

Contacts

For questions on the statewide cost allocated to your agency, contact Terrie Boland in the Governor’s Office at (512) 936-0166 or tboland@gov.texas.gov. The allocation is developed by MGT of America, with information from the Fiscal 2019 Statewide Cost Allocation Summary of Fixed Costs PDF.

For questions on the worksheet or reimbursement process, please contact your appropriation control officer.

CAPPS

For CAPPS questions, please contact your agency’s CAPPS support staff.

Authorized agency support staff may contact the CAPPS Help Desk at (512) 463-CAPP (2277) for additional assistance.

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.

Note: Information for the fiscal 2020 statewide cost allocation to each agency is taken from the Fiscal 2019 Statewide Cost Allocation Plan Summary of Fixed Costs PDF reported by the Governor’s Office.

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 2019 Statewide Cost Allocation Summary of Fixed Costs. 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. For details, see Instructions for Completing the Statewide Cost Allocation Worksheet.

Note: For agencies not submitting the worksheet, the Comptroller’s office will distribute statewide costs based on the agency’s appropriation year (AY) 2020 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 AY20 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. 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.

Legal citations

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

Legend

CAPPS logo

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

Changes to this Document
Date Updates
03/5/2020 Dates/deadlines updated in FPP; added links to the Fiscal 2019 Statewide Cost Allocation Plan Summary of Fixed Costs
12/13/2019 Some dates revised; forms updated for fiscal 2020
01/23/2019 Updated Agency Statewide Cost Allocation Plan by Method of Finance table with fiscal 2019 data
12/14/2018 Dates/deadlines in FPP and forms updated; notes added to FPP indicating Jan. 30 availability of Fiscal 2019 Agency Statewide Cost Allocation Plan by Method of Finance
03/29/2018 Updated Agency Statewide Cost Allocation Plan by Method of Finance for 2018
03/16/2018 Deadlines and GO link added; form dates updated; notes removed from FPP;
Fiscal 2017 Statewide Cost Allocation Summary of Fixed Costs by Agency added