General Revenue Reimbursement for Statewide Allocated Costs

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 statewide cost allocation to each agency is taken from the Statewide Cost Allocation Plan 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 2023 Statewide Cost Allocation Plan 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) 2024 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 AY24 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

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