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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Common Legal Cites for Higher Education, 83rd Legislature
AY14–15

Budget Set-Up
General Appropriations Act (GAA), Article III-xxx (Method of Finance page in GAA)
Appropriation Transfers (Between Components)
GAA, Article III, Special Provisions, Section 4.1 or 4.2, Page 238 (Not allowed from academic to health)
Benefits Proportional by Method of Finance (APS 011)
GAA, Article IX, Section 6.08, Page 27
Bookkeeping Errors
GAA, Article IX, Section 6.14, Page 31
Cost Allocations
GAA, Article IX, Section 6.19, Page 32
Gifts and Grants
GAA, Article IX, Section 8.01, Page 37 and/or specific agency authorization
Judgments and Settlements
GAA, Article IX, Section 16.02, Pages 62–64
Lapses (APS 018)
Texas Government Code, Chapter 403.021(d)
Social Security (OASI-91142)
GAA, Article III, Pages 235–236
Group Insurance Contributions (GIP)
GAA, Article III, Pages 37–43
Teacher Retirement (TRS-99323)
GAA, Article III, Page 33, Rider 7
Optional Retirement Program (ORP- 97646)
GAA, Article III, Page 36, Rider 4
SORM Payments
GAA, Article IX, Section 15.02, Pages 58–60
SWCAP (Statewide Cost Allocation)
GAA, Article IX, Section 15.04, Page 60
UCI (Unemployment Comp Reimbursement)
GAA, Article IX, Section 15.01, Pages 57–58
HEF (APPN #13047)
GAA, Article III, Pages 60–61
Line Item Transfers
GAA, Article IX, Section 14.01, Pages 53–54 (with exceptions such as RDF and CKF, HEF “Items of Appropriation” are not subject to limits)
Refund of Deposits
Texas Government Code, Chapter 403.077
System Office Funding
GAA, Article III, Special Provisions, Section 19, Page 245
Fund 02XX Cash Transfer Forward
GAA, Article III, Special Provisions, Section 2, Page 237
Unexpended Balance of Grant Funds (APPROVED)
GAA, Article IX, Section 4.02, Page 23
License Plate Receipts and Unexpended Balance
GAA, Article IX, Section 18.06(b), Page 74
Unexpended Balance of Research Development Fund (13061)
GAA, Article III, Special Provisions, Section 54, Pages 255–256
Unexpended Balance of Competitive Knowledge Fund (13055)
GAA, Article III, Special Provisions, Section 56, Page 256

Common Appropriation Numbers

Name Number
Norman Hackerman Advanced Research Program 13020
HB 1025 331XX
Collegiate License Plate Scholarship 23806
Higher Education Fund (HEF) 13047
Research Development Fund 13061
TX Competitive Knowledge Fund 13055
Group Insurance Premium (GIP for UT / A&M) 95002

All pass-through appropriations received from the Higher Education Coordinating Board should have a PCA that looks up program codes 1980-2980-3980. This is also true of HEF and License Plate Scholarship PCAs.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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