What’s New on FMX?

State agencies and institutions of higher education are required to ensure payments of benefit costs are proportional to the agency's or institution’s method of finance, unless another legal provision prohibits proportionality.

Benefits Proportional by Method of Finance Reports and related adjustments are due Nov. 19.

Agencies and institutions funded with a single method of finance must submit a letter confirming this status by Nov. 19.

See Benefits Proportional by Method of Finance (APS 011) (FPP A.010) for more information, including forms and sample letters.

Expenditure audit reports for the fourth quarter of fiscal 2025 are available. See the Audit page for forms, fiscal policies and procedures, and audit contact information.

You can also subscribe via GovDelivery for quarterly email notifications of audit reports posted.

By Oct. 30 each year, state agencies and institutions of higher education must lapse appropriation balances above the level needed to satisfy outstanding binding encumbrances and/or payables. All agencies must also submit the online annual certification form by Oct. 30. (Sept. 30 is the recommended due date for GR consolidated agencies to lapse appropriation balances and submit annual certifications.)

An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years.

See Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019) for details.

A CAPPS HR/Payroll user group meeting will be held Oct. 28, 9–10:30 a.m.

A CAPPS Financials user group meeting will be held Oct. 30, 9–10:30 a.m.

See CAPPS HR/Payroll User Group Meetings or CAPPS Financials User Group Meetings for more information.

Nov. 10 is the deadline to nominate candidates for the 2026 Texas Fiscal Officers Academy (TFOA), a professional development program for state agency fiscal officers. Candidates must be nominated by their executive directors or chief fiscal officers.

The 2026 TFOA curriculum has three week-long sessions:

• The Art of the Budget Process
• Fiscal Management
• Accountability and Transparency

See the TFOA website for the nomination form and schedule details.

State agencies and institutions of higher education reporting to SPA must reconcile SPA ending balances with their annual financial reports (AFRs) each year. The deadlines for submitting fiscal balances in SPA and certifying Note 2 in the Capital Asset Note Submission System (CANSS) are:

• Oct. 20 – SPA balances entry for full reporting agencies and institutions of higher education reporting to SPA and CANSS certification for full reporting agencies.
• Nov. 1 – CANSS certification for consolidated university systems.

See SPA Fiscal Year-End Close Process (FPP N.008) for more information.

On Oct. 16, preliminary copies of the 2025 Equal Employment Opportunity Report (FPP F.016) will be available for agencies and institutions of higher education via electronic file transfer with each agency’s regular daily downloads.

Deadlines:

• Oct. 23 – Preliminary Equal Employment Opportunity Report Acknowledgment form due.
• Oct. 28 – Data corrections due.

Data corrections entered or submitted after Oct. 28 will not be reflected in the final report issued Oct. 30.

The annual State Employee Charitable Campaign (SECC) runs Sept. 1 – Oct. 31. During the SECC, state employees may choose to deduct contributions to participating charities from their paychecks.

CAPPS Central will be updated for December payrolls to reflect changes to the SECC, including participating charities’ payee codes, Texas identification numbers and contact information. Agencies and institutions of higher education not using CAPPS Central must update their own payroll/personnel systems.

See State Employee Charitable Campaign Participation (FPP F.033) or the SECC website for participating statewide federations, local campaign areas and more information.

The deadlines for the fiscal 2025 annual financial report (AFR) are:

• Oct. 1 – for GR consolidated agencies.
• Nov. 1 – for full reporting agencies submitting their unaudited AFR.
• Nov. 20 – for institutions of higher education submitting their unaudited AFR.
• Dec. 15 – for full reporting agencies including institutions of higher education publishing their audited AFR.

USAS will be closed to these agencies the evening of the following dates:

• Oct. 1 – for GR consolidated agencies.
• Nov. 1 – for unaudited full reporting agencies.
• Nov. 20 – for unaudited institutions of higher education.
• Dec. 1 – for audited full reporting agencies (including institutions of higher education).

The Financial Reporting section strongly recommends that agencies make and release all USAS entries related to the AFR by 7 p.m. the day before USAS closes.

Agencies must use USAS Batch Edit Mode 2 for entries made on the day USAS closes. Any later USAS entries must be made by your financial reporting analyst.

All entries for the fiscal 2025 AFR must be backdated using an effective date of 08/32/2025.

Contact your financial reporting analyst with questions about AFR submission requirements and deadlines.

Each state agency and institution of higher education will receive a final copy of the fiscal 2025 Annual Report (Statewide Hiring Practices) via electronic file transfer on Oct. 6.

See Annual Report (Statewide Hiring Practices for the Fiscal Year) (FPP F.005) for more information, including HRIS and SPRS contacts.

On Oct. 16, preliminary copies of the 2025 Equal Employment Opportunity Report (FPP F.016) will be available for agencies and institutions of higher education via electronic file transfer with each agency’s regular daily downloads.

Deadlines:

• Oct. 23 – Preliminary Equal Employment Opportunity Report Acknowledgment form due.
• Oct. 28 – Data corrections due.

Data corrections entered or submitted after Oct. 28 will not be reflected in the final report issued Oct. 30.

On Nov. 3, at 7 a.m., the effective start date for USAS budget T-codes 001, 003, 006, 009, 012, 015, 018, 021, 036, 039, 040, 041, 042 and 043 will change to 09/01/2025.

Fiscal Management’s Financial Reporting section verifies general revenue (GR) information submitted by state agencies and must ensure agencies cannot backdate entries, which would change the agency’s GR amount.

Contact your financial reporting analyst or appropriation control officer with questions.