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Appropriations for the Salary Increase for Certain State Employees

Issued: Aug. 17, 2005
Updated: Aug. 19, 2015 – View Changes

FPP A.009

Overview

Applicable to

  • State agencies
  • Texas Higher Education Coordinating Board

Summary

The enactment of House Bill 9 increases the member contribution rate to the Employees Retirement System prescribed by Government Code, Section 815.402(a), to 9.5 percent of each member’s compensation. The accompanying increase of 2.5 percent in annual salary for certain state employees is set to begin on Sept. 1, 2015. The Texas Comptroller of Public Accounts provides information on the appropriations for the salary increase.

For more information, please see:

Authorization

HB 1, General Appropriations Act (GAA), Article IX, Section 18.02, 84th Legislature, Regular Session

Legend

CAPPS logo

This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).

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Agency requirements for the salary increase

All affected agencies must determine the amount of salary increase appropriation necessary to fund their total increase in salaries. Agencies funding appropriations from more than one appropriated fund must allocate the salary increase amount proportionately among the appropriated funds. GAA, Article IX, Section 18.02, requires that salary and benefit costs be in proportion to sources of funding.

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Appropriation and program cost account for salary increase

The Comptroller’s office will establish Appropriation Number 24802 entitled “Section 18.02 Appropriation for a Salary Increase” 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 2016-17 that infers the USAS Program Code 3991 and Appropriation Number 24802.

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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.

Changes to this Document
Date Updates
08/19/2015 Removed language on “If appropriations are limited to revenue collections”
08/14/2015 Updated through acts of the 84th Legislature, Regular Session; added CAPPS information

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