What’s New on FMX?

Agencies and institutions must report emergency leave use by Oct. 1 for employees granted more than 32 hours of emergency leave during the prior fiscal year.

See Emergency Leave Reporting Requirements (FPP F.040) for details on the Emergency Leave Reporting web application and the required statement for agencies and institutions not sending a report.

Beginning Sept. 2, the AFR Ad Hoc Review Reports will be available via secure file transfer protocol (SFTP). Daily transmission will occur through Nov. 20.

Agencies may save or print their reports daily, Monday through Friday. Each day’s information is replaced on the following business day by the next transmission.

Contact your financial reporting analyst for more information.

Agencies that reimburse employees for state-related hotel stays are due a refund for hotel occupancy taxes. USAS automatically generates the refunds each quarter.

The hotel occupancy tax refund for August will be available Sept. 9 on DAFR8190 and DAFR8200.

See Hotel Occupancy Tax Quarterly Refund (FPP B.006) for more information.

State agencies and institutions must report certain salary supplements to the Texas Comptroller of Public Accounts, the State Auditor’s office and the Secretary of State by Sept. 15.

See Salary Supplements Paid From Sources Other Than Appropriated Funds (FPP F.031) for instructions and the online report form.

Public community and junior colleges must provide quarterly data on military hiring and employment by completing the Comptroller’s electronic Military Workforce Reporting for Public Community/Junior Colleges form. The online form (with required veteran complaint reporting included) will be available Sept. 16 and must be submitted by Sept. 25.

See Public Community and Junior Colleges Military Workforce Reporting Criteria in Military Workforce Summary Reports and Military Complaint Reporting (FPP F.038) for more information, including form criteria, instructions and quarterly reporting deadlines.

The following Accounting Policy Statements (APSs) have been updated:

• APS 001 – Sources of Revenue Required to Pay Benefit Cost
• APS 005 – Reimbursing Retirement Contributions and Insurance Premiums
• APS 007 – Revenue Deposits Intended to Increase Appropriation Authority
• APS 008 – Deposit of Sales Taxes Collected by State Agencies
• APS 013 – Refunding Deposits
• APS 014 – Interagency Payments and Receipts for Goods and Services
• APS 019 – Salary Benefit Appropriation Allocations
• APS 021 – Correcting Bookkeeping and Cost Allocation Entries
• APS 025 – Cost Allocation From Temporary Administrative and Support Appropriations
• APS 028 – Reporting of State Debts and Hold Offset Procedures
• APS 029 – Electronic Processing of Revenues and Expenditures

Review each APS to ensure compliance with the most current policies and procedures.

Sept. 12 is the maintenance and corrections deadline for the fiscal 2025 fourth-quarter Military Workforce Summary Reports (June 1 to Aug. 31). Copies of the quarterly reports will be sent via electronic file transfer (EFT) on Sept. 16. The online quarterly report acknowledgment form (with required complaint reporting included) will be available Sept. 16 and must be submitted by Sept. 25.

See Military Workforce Summary Reports and Military Complaint Reporting (FPP F.038) for more information.

For recurring transaction indexes (RTIs) used during the interagency reconciliation process for the AFR, users should either leave the EFF END DATE field blank or enter a date of Sept. 27 or later in that field on the Recurring Transaction Profile (55) screen.

Interagency transaction vouchers (ITVs) must process successfully during the interagency reconciliation for the annual financial report (AFR). An RTI (receiving) agency that sets an effective end date on the 55 profile will prevent a transaction (paying) agency from processing any ITVs past that end date.

Agencies should leave the effective end dates on RTIs blank unless there is an explicit need to include one.

See RTI Tables for Interfund/Interagency Transactions and the ITV/RTI Process USAS FAQs for more information.

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

Subscribe via GovDelivery for quarterly email notifications of audit reports posted.

Effective immediately, the state of Texas contract 946-M2 Commercial Charge Services (Citibank, N.A.) is transitioning to 946-M4 Charge Cards (U.S. Bank).

U.S. Bank will transition all existing payment and travel credit cards to the new contract’s charge cards. There will be no interruption in services during the transition, and currently issued cards will be active until each agency’s transition is complete.

U.S. Bank is emailing all program administrators information and a link to a survey about specific agency needs.

For payment instructions, see Processing Third-Party Transactions in USAS for Payment/Travel Cards, Direct Bill Payments and Reimbursements (FPP A.043)(login required).

For questions about the new contract and transition, contact the Statewide Procurement Division or email chargecardprogram@cpa.texas.gov. For questions about using payment/travel cards or payment instructions, contact your travel/purchase contact or email expenditure.assistance@cpa.texas.gov.

Junior/community colleges must certify estimates of state matching contribution funds for employees participating in the Optional Retirement Program (ORP) by Aug. 15.

See Annual Estimate of Optional Retirement Program (ORP) State Contributions (FPP A.003) for complete information including instructions and forms.

For fiscal 2026, the interest rate the state pays on a late payment to a vendor under the state’s prompt payment law will be 8.5 percent. The interest calculation is one percentage point higher than the prime rate published in the Wall Street Journal on the first business day of July.

See Interest Rate on eXpendit (FPP I.005) for more information.

The 89th Legislature updated Article IX of the General Appropriations Act (GAA); changes take effect Sept. 1. See Changes to Article IX of the GAA and Other Bills of Interest to State Agencies (FPP F.008) for a summary of GAA changes and other legislation that affects state agencies.

The 89th Legislature, Regular Session, updated:

• Salary/HR administration.
• Leave administration.
• Retirement rates for fiscal 2026 and fiscal 2027.

See Legislative Changes Affecting Salary Administration, 89th Legislature (FPP F.021) for more information.

The USAS annual cash-basis close for fiscal 2025 occurs Aug. 29.

The fiscal year-end close process requires shutting down the statewide fiscal systems. See Master Schedule of Year-End Close Events for more information, including:

• Processing deadlines.
• System maintenance dates and times.
• Support contacts.

Institutions of higher education must report certain information about jobs and reappointments at the beginning of each fiscal year. Submit reappointment information via electronic file transfer (EFT) by:

• Sept. 3: EFT #1 — Class codes and carriers.
• Sept. 8: EFT #2 — Reappointments for fiscal 2026.
• Sept. 10: EFT #3 — Terminations for fiscal 2025.

The HRIS September maintenance deadline is Oct. 7. See HRIS Higher Education Reporting Procedures for Reappointments (FPP M.003) for reappointment details and instructions.

Aug. 27 is the general revenue (GR) reimbursement deadline for statewide allocated costs for agencies listed in the Fiscal 2024 Agency Statewide Cost Allocation Plan by Method of Finance.

See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.