Appropriations for the Salary Increase Allocation for Certain State Positions

Agency Requirements: SB 1, 89th Legislature (Salary Increase for Licensed Attorneys)

SB 1, Article IX, Section 17.15, 89th Legislature, Regular Session provided an appropriation for a salary increase for licensed attorneys in certain positions.

Appropriation and Program Cost Account for Salary Increase for SB 1

The Comptroller’s office will establish appropriation number 29715, titled SB1 Salary Increase - Licensed Attorney, for each agency as the receiving account for the salary increase allocation from the Comptroller’s office. Each agency must create a program cost account (PCA) for appropriation years 2026 and 2027 that infers the Uniform Statewide Accounting System (USAS) program code 3991 and appropriation number 29715.

Transfer of Salary Increase Allocation From the Comptroller’s Office for SB 1

Each agency must prepare and submit a USAS budget revision to transfer the salary increase amount and associated benefit costs related to Sections 17.03 and 17.06 from the Comptroller’s office to the agency’s receiving account.

Use the guidelines in the table below to transfer committed general revenue (GR) from agency 902.

CAPPS Financials agencies tracking appropriation number 29715 can send the transactions below through CAPPS. The agency general ledger account (AGL) must be set up in CAPPS in Statewide>Statewide Setup>USAS Agency GL using the instructions below. An agency can make the USAS transaction directly into USAS. If the agency makes the entry directly into USAS, the agency will need to create a GL journal using a manual (MAN) T-code in CAPPS.

Committed Budget

Use the following coding block to transfer a committed budget from agency 902 to the agency receiving account with a document type A, batch type 1.

Note: The AGL field is required for all budget transfer transactions.

Submit the prepared budget revision to the Appropriation Control section of the Comptroller’s office. On receipt of the salary increase amount and associated benefit costs related to Sections 17.03 and 17.06, agencies must transfer the salary increase allocation amount from their receiving appropriation to the strategy(ies) that salaries are ordinarily paid from. These transfers must maintain the same fund proportion as the source of funds the salaries or wages are ordinarily paid from.

Other End of Article Benefit Costs Related to Salary Increase Allocations for SB 1

Appropriations to pay benefit costs related to the salary increase are made in SB 1. Agencies will need to consider the effect of the salary increase and include additional amounts in their allocation request for the benefit appropriations (i.e., Social Security state match, benefit replacement pay and state retirement). See Salary Benefit Appropriation Allocations (APS 019) (FPP A.042) for instructions.

Return of Excess Appropriation Authority for SB 1

Before October 30 of each fiscal year, agencies must return to the Comptroller’s office any unused salary increase allocation amounts transferred from the Comptroller as well as unused other benefit amounts associated with the salary increase. Any return transactions must reverse the original transfer transactions from the Comptroller’s office.