General Revenue Reimbursement for Statewide Allocated Costs
Issued: Nov. 1, 2005
Updated: Dec. 13, 2019 View Changes
Aug. 30, 2020
Fourth Quarter Reimbursement Due
For questions on the statewide cost allocated to your agency, contact Terrie Boland in the Governor’s Office at (512) 936-0166 or firstname.lastname@example.org. The allocation is developed by MGT of America, with information from the Fiscal 2019 Statewide Cost Allocation Summary of Fixed Costs — fiscal 2019 amounts will be posted when available.
For questions on the worksheet or reimbursement process, please contact your appropriation control officer.
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.
All executive branch agencies. Judicial and legislative branch agencies are not subject to the SWCAP statutes.
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 reported by the Governor’s Office (fiscal 2019 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 2019 Statewide Cost Allocation Summary of Fixed Costs (fiscal 2019 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. 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
- Make 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.
Billing state agencies for statewide costs: Government Code, Chapter 2106; General Appropriations Act (GAA), Article IX, Section 15.04
This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).
|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
|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|