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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

General Revenue Reconciliation

Lapsed Appropriations

At fiscal year-end, lapse unencumbered appropriation balances per Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019). USAS T-code 036 is used for lapses and includes a generated transaction for general ledger impact. Agencies should not have to make adjustments to GL accounts 6087 and 9000 for lapses unless generated transactions did not process correctly. Verify balances and make entries as needed. For committed general revenue budgets only, enter lapsed appropriations using T-code 464 and COBJ 9580.

Seq No Batch Type Doc Type Eff Date Fin Agy TC AY PCA COBJ Amount R Appn No Fund Input GL
To Record Lapsed Appropriations
(1) 5 U 0832CY XXX 464 XX 99999 9580 $XX.XX   N/A XXXX N/A

Accounting effect of above entry:

Debit Credit
(1) To Record Lapsed Appropriations    
  6087 Lapsed Appropriations $ XX.XX  
  9000 Legislative Appropriations   $ XX.XX
Glenn Hegar
Texas Comptroller of Public Accounts
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