Appropriations for the Salary Increase Allocation for Certain State Positions
SB 30, Section 9.01, 88th Legislature, Regular Session
Appropriation and Program Cost Account for Salary Increase for SB 30
The Comptroller’s office will establish appropriation number 38901, titled SB 30 Appropriation for a Salary Increase in AY 2023, 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 year 2023 that infers the USAS program code 3991 and appropriation number 38901.
Transfer of Salary Increase Allocation From the Comptroller’s Office for SB 30
Each agency must prepare and submit a USAS budget revision no later than July 7, 2023, 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.
To correctly code the salary increase allocation transfer from the Comptroller’s office, agencies must answer both of these questions:
- Will the appropriation transfer be a committed or collected budget?
- Will the appropriation transfer from Agency 902 be from Fund 0001 or 0999?
Use the guidelines in the table below to determine if the salary increase allocation transfer should be committed or collected and to identify the correct fund to transfer from Agency 902.
CAPPS Financials agencies tracking appropriation number 38901 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, then the agency will need to create a GL journal using a manual (MAN) T-code in CAPPS.
Committed Budget
| Committed budget if agency appropriations are … | 902 Fund |
|---|---|
| Funded with general revenue (GR) | 0001 |
| Funded with appropriated receipts or interagency receipts identified in the method of finance and deposited to Fund 0001 | 0001 |
| Set up with committed budgets funded from GR dedicated accounts (GR-D) or other special funds | 0999 |
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.
| Agency Number |
T-Code/ Title |
Appropriation Number |
COBJ | Appropriated Fund/ Agency Fund/ PCA |
|---|---|---|---|---|
| 902 | 012/Appropriation Transfer Out-Exp |
38901 | 7000 | 0001*/0999* 0001/0999 38901 |
| XXX | 018/Appropriation Transfer In-Exp |
38901 | 7000 | Determined by Agency |
*See above guidelines for committed budget to determine Fund 0001 or 0999.
Collected Budget
| Collected budget if agency appropriations are … | 902 Fund |
|---|---|
| Funded with federal funds | 0999 |
| Funded with GR-D accounts or other special funds set up with collected budgets | 0999 |
| Funded with appropriated receipts, interagency receipts, bond proceeds, grants or other sources deposited to GR-D accounts or other special funds | 0999 |
Use the following coding block to transfer a collected budget from Agency 902 to the agency receiving account with a document type A, batch type 1.
| Agency Number |
T-Code/ Title |
Appropriation Number |
COBJ | Appropriated Fund/ Agency Fund/ PCA |
|---|---|---|---|---|
| 902 | 012/Appropriation Transfer Out-Exp |
38901 | 7000 | 0999/ 0999/ 38901 |
| 902 | 015/Appropriation Transfer Out-Rev |
38901 | 3000 | 0999/ 0999/ 38901 |
| XXX | 018/Appropriation Transfer In-Exp |
38901 | 7000 | Determined by Agency |
| XXX | 021/Appropriation Transfer In-Rev |
38901 | 3000 | Determined by Agency |
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 30
Appropriations to pay benefit costs related to the salary increase are made in SB 30. 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 30
Before October 30, 2023, agencies must return to the Comptroller’s office any AY 2023 unused salary increase allocation amounts from SB 30, 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.