Appropriations for the Salary Increase Allocation for Certain State Positions

HB 1, GAA, Article IX, Section 17.16, 88th Legislature, Regular Session

Appropriation and Program Cost Account for Salary Increase for HB 1

Direct Strategy Appropriations

Agencies with a salary adjustments strategy in their AY 24-25 bill pattern can follow Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules (FPP A.020) to establish original budget in USAS. Agencies may refer to copies of the LBB ABEST/USAS CROSSWALK (Crosswalk) provided by their appropriation control officer to confirm the strategic structure program codes and corresponding appropriation number.

Before expending appropriations for salary adjustments, agencies must transfer the salary increase allocation amount 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.

Additional Salary Increase Allocation

If an agency is unable to implement the salary increase and any related employee benefit costs associated with Sections 17.03 and 17.06 with the amounts appropriated under the salary adjustments strategy in their AY 24–25 bill pattern, and requires additional funds, the Comptroller’s office will establish appropriation number 28901, titled Section 17.16 Appn for a Salary Increase, as the receiving account for a salary increase allocation from the Comptroller’s office. Each affected agency must create a program cost account (PCA) for AY 2024 and 2025 that infers the USAS program code on the Crosswalk for the salary adjustment strategy and appropriation number 28901. See Transfer of Salary Increase Allocation From the Comptroller’s Office below for more information.

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

Each agency must prepare and submit a USAS budget revision to transfer the salary increase amount and any related employee benefit costs associated with 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 28901 can send the transactions below through CAPPS. The 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	28901	7000	0001/0999 0001/0999 28901
XXX	018/Appropriation Transfer In-Exp	28901	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	28901	7000	0999/ 0999/ 28901
902	015/Appropriation Transfer Out-Rev	28901	3000	0999/ 0999/ 28901
XXX	018/Appropriation Transfer In-Exp	28901	7000	Determined by Agency
XXX	021/Appropriation Transfer In-Rev	28901	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 allocation amount, agencies must transfer the salary increase allocation amount from their receiving appropriation 28901 to the strategy(ies) 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.

Note: The Comptroller’s office may request additional data to support additional salary increase funding. Please be prepared to provide the requested information.

Return of Excess Appropriation Authority for HB 1

Before October 30 of each fiscal year, agencies must return to the Comptroller’s office any prior year 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.

Remaining unused balances from the amounts directly appropriated to each agency will need to be lapsed.