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USAS Profile Review and Cleanup Procedures –
Correction of Unappropriated General Revenue & Local Revenue

Background

Appropriation 99906 – General Revenue

Unappropriated receipts are moneys that an agency receives and has no appropriation authority to spend. The General Appropriations Act (GAA) PDF lists appropriated receipts under the “Method of Finance” and in riders. Article IX of the GAA also stipulates that other moneys received (for example, sale of printed, recorded or electronically produced material) shall be appropriated to the selling agency. All other receipts that are not included in an agency’s appropriations are considered unappropriated.

Some fees and taxes have a percentage that is appropriated to the agency and the remaining amount is transferred to general revenue. The amount transferred to general revenue is considered unappropriated and is accounted for separately in USAS.

Examples of unappropriated receipts are state sales tax, the general revenue portion of professional fees, other fees collected on behalf of the General Revenue Fund and voided warrants.

Appropriation 99907 – Local Sales Tax (0882)

Local sales tax receipts are moneys that an agency receives and has no appropriation authority to spend. The policy for depositing 99907 receipts is to use T-code 188, appropriation number 99907 and a D23 fund that infers GAAP fund 0882. For more information, see Deposit of Sales Taxes Collected by State Agencies(APS 008) (FPP A.015).

Examples of GAAP fund 0882 receipts are:

  • City sales tax
  • MTA tax
  • County tax
  • Special purpose district taxes

The taxing authority vendor number must be entered in the USAS transaction record. Refer to FPP A.015 for the taxing authority vendor number. Without the taxing authority number, the appropriation balances will fail to sweep.