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Appropriations for the Salary Increase for Certain State Employees

FPP A.009

Transfer of salary increase allocation from the Comptroller’s office

Each agency must prepare and submit a USAS budget revision no later than Sept. 15, 2015, to transfer the salary increase amount from the Comptroller’s office to the agency’s receiving account.

To correctly code the salary increase 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 transfer should be committed or collected and to identify the correct fund to transfer from Agency 902.

CAPPS logo

CAPPS Financials agencies tracking Appropriation Number 24802 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-Ded) 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
24802 7000 0001*/0999*
0001/0999*
24802
XXX 018/Appropriation
Transfer In-Exp
24802 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-Ded 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-Ded 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
24802 7000 0999/
0999/
24802
902 015/Appropriation
Transfer Out-Rev
24802 3000 0999/
0999/
24802
XXX 018/Appropriation
Transfer In-Exp
24802 7000 Determined
by Agency
XXX 021/Appropriation
Transfer In-Rev
24802 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. Upon receipt of the salary increase amount, agencies must transfer the salary increase amount from their receiving appropriation to the strategy(ies) from which salaries are to be paid. These transfers must maintain the same fund proportion as the source of funds from which the salaries or wages are paid.

Benefit costs related to salary increase allocations

Appropriations to pay benefit costs related to the salary increase are made in GAA, Article IX, Section 18.02. 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). Refer to Salary Benefit Appropriation Allocations (APS 019) (FPP A.042) for instructions.

Return of excess appropriation authority

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

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