What's New? on FMX

A number of substantive changes have been made recently to the Texas Comptroller Manual of Accounts (FPP Q.009) for fiscal 2015 due to legislation passed by the 84th Legislature, Regular Session. The list includes entries that have been added, deleted or significantly modified.

The manual provides current information on state agencies, appropriated funds and accounts and object codes to be used in properly recording accounting transactions.

For questions, please contact Samuel.Miller@cpa.texas.gov.

The recording of the AFR Update Webinar from July 9 is now available.

The video segments available are:

• Introduction
• Overview, Highlights and Changes
• GASB Update
• USAS Year-End Processes
• GR Reconciliation
• Interfund Activities
• Basis Conversion Adjustments
• Common AFR Errors
• Questions and Answers/Closing Comments

You can view the recordings broken out by topic. No CPE credit will be offered for viewing these recordings.

State agencies and institutions of higher education must report certain salary supplements to the Texas Comptroller of Public Accounts, the State Auditor’s Office and the Secretary of State no later than Sept. 15.

The online Salary Supplementation Report form must be submitted electronically to the Comptroller’s office and a hard copy must be mailed to the office of the Secretary of State no later than Sept. 15 to allow for the processing of September payrolls.

For additional information including instructions and the online report form, see Salary Supplements Paid From Sources Other Than Appropriated Funds (FPP F.031).

Each state agency (and institution of higher education choosing to report to SPA) is required to annually reconcile SPA ending balances with its annual financial report (AFR) and submit a certification form and other documents. The due dates are as follows:

• Simplified reporting agencies electing to submit early — Sept. 28
• Simplified reporting agencies not electing to submit early — Oct. 20
• Full reporting agencies — Oct. 20
• Consolidated university systems — Nov. 1 (Applies only to institutions of higher education choosing to report to SPA for fiscal 2015)

See State Property Accounting System/Annual Financial Report Reconciliation (FPP C.015) for more information.

Agencies that reimburse employees for state-related hotel stays are due a refund for the associated hotel occupancy taxes. The refunds are generated automatically through USAS each quarter.

The hotel occupancy tax refund for June through July will be available on the DAFR8190 and DAFR8200 reports on Aug. 9.

For more information, see Hotel Occupancy Tax Quarterly Refund (FPP B.006).

Institutions of higher education must report certain information about jobs and reappointments to HRIS at the beginning of each fiscal year. Due dates for when institutions must submit reappointment information via electronic file transfer (EFT) are:

• Sept. 9: EFT #1 – Classifications and Carriers
• Sept. 11: EFT #2 – Reappointments for Fiscal 2016
• Sept. 15: EFT #3 – Terminations for Fiscal 2015

The deadline to submit HRIS September maintenance is Oct. 7.

See HRIS Higher Education Reporting Procedures for Reappointments (FPP M.003) for details, including instructions for reporting reappointment information.

Note: During the fiscal year reappointment process, Fiscal Management still requires an HRIS EFT Specifications form (73-162) for EFT #1, #2 and #3.

The Statewide Financial Systems Security Request process now allows security coordinators to attach documents to the request.

Security coordinators requesting CAPPS security no longer need to email large amounts of data in a spreadsheet. For more information, please see CAPPS Security Request Instructions (security coordinator login required).

Any agency with new potential component units or changes to existing component units must complete and submit the online 2015 Component Unit Survey. The survey must be completed by Aug. 14.

If you have questions, please contact your financial reporting analyst.

The Equal Employment Opportunity (EEO)-4 Report made available to USPS agencies on July 22 does not include complete data. The report will be regenerated and made available to agencies via electronic file transfer on July 30. Agencies must review the preliminary report and submit the electronic Report Acknowledgement form to the Comptroller’s office by Aug. 11.

State agencies using USPS must use the USPS Fiscal Year-End Close Manual and USPS Year-End Close Schedule for Fiscal 2015 to properly prepare files for the close of fiscal 2015.

For complete information, including a training calendar and links to the manual/schedule, see USPS Fiscal Year-End Close Process (FPP R.016).

GASB Statement No. 49, Accounting and Financial Reporting for Pollution Remediation Obligations, established accounting and financial reporting standards for pollution remediation obligations. All agencies are required to complete the online 2015 Pollution Remediation Obligations Survey by Sept. 1.

For more information, see Pollution Remediation Obligations on the Reporting Requirements website. If you have questions, please contact your financial reporting analyst.

Fiscal 2016 appropriation budgets must be entered into USAS and all required documentation submitted by the July 31 deadline.

Budget entry and documentation submission must be completed before appropriation control officers can approve a budget setup.

For more information including schedule spreadsheets (Excel), instructions, definitions and samples, see Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules (FPP A.020).

The quarterly Veteran Workforce Summary Report acknowledgement form (with required complaint reporting included) must be submitted by July 23.

For more information, please see Veteran Workforce Summary Reports and Veteran Complaint Reporting (FPP F.038).

Please complete our online survey to let us know if we are meeting your customer service expectations. Your responses help us improve the services we provide.

The survey is available now until close of business Friday, July 24. If you have questions about this survey, please email us at fiscal.documentation@cpa.texas.gov. Thank you in advance for your help.

The USPS and SPRS User Group meetings on July 23 will cover the following topics:

• Legislative Updates
• System Changes

The USPS meeting will be held 9:00 to 11:30 a.m. and the SPRS meeting will be held 1:30 to 3:00 p.m. Both meetings will be held at the Travis Building in Room 1-111. Register to attend in person or via teleconference:

• USPS User Group Meeting (Training Center login required)
• SPRS User Group Meeting (Training Center login required)

If you are registered for either meeting, please see the Bills of Interest PDF handout available on the USPS and SPRS User Group meetings page.

CAPPS Agencies: It is recommended that CAPPS Hub HR/Payroll agencies participate in the SPRS User Group meeting since these agencies are responsible for SPRS reporting. CAPPS legislative and system changes will be provided to CAPPS Central HR/Payroll agencies at the next HR/Payroll User Group meeting (TBD).

The interest rate the state pays on a late payment due a vendor under the state’s prompt payment law will be 4.25 percent for fiscal 2016. The interest calculation is one percentage point higher than the prime rate published in the Wall Street Journal on the first business day of July.

For more information, see Interest Rate under the Prompt Payment tab in eXpendit (FPP I.005).

SPRS agencies must process transactions in the proper order for the rollover to fiscal 2016.

For more information, see SPRS Fiscal Year-End Processing Instructions for the Rollover to Fiscal 2016 (FPP O.002).

Processing Supplemental Appropriations and Reductions (FPP A. 047) has been updated with instructions for USAS and CAPPS to reflect House Bill 2, 84th Legislature, Regular Session.

The Legislature reduced certain appropriations and made supplemental appropriations. Please refer to the HB 2 LBB ABEST/USAS Crosswalk provided by your appropriation control officer.

Affected state agencies and institutions of higher education must follow the instructions in the FPP by July 24.

USPS and SPRS User Group meetings will be held on July 23 to discuss:

• Legislative Updates
• System Changes

The USPS meeting will be held 9:00 to 11:30 a.m. and the SPRS meeting will be held 1:30 to 3:00 p.m. Both meetings will be held at the Travis Building in Room 1-111. Register to attend in person or via teleconference:

• USPS User Group Meeting (Training Center login required)
• SPRS User Group Meeting (Training Center login required)

For more information, see USPS and SPRS User Group Meetings.

Continuing Professional Education (CPE) credit will be awarded for in-person attendance, so registration is encouraged. Teleconference attendees cannot receive CPE credit.

CAPPS Agencies: It is recommended that CAPPS Hub HR/Payroll agencies participate in the SPRS User Group meeting since these agencies are responsible for SPRS reporting. CAPPS legislative and system changes will be provided to CAPPS Central HR/Payroll agencies at the next HR/Payroll User Group meeting (TBD).

House Bill 6, 84th Legislature, Regular Session, continues the policy of the Legislature to limit the number of new GR accounts, special funds and dedications of revenue. A summary of HB 6 is available at Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue (FPP A.046).

The Comptroller’s Financial Reporting section is pleased to present the fiscal 2015 Reporting Requirements for Annual Financial Reports (AFRs) of State Agencies and Universities. The AFR website presents all reporting requirement information in an organized, user-friendly and intuitive format for users. Each agency and university must refer to the AFR Reporting Requirements website when preparing its fiscal 2015 AFR and posting fiscal year-end entries to reconcile the AFR to USAS.

The training materials for the Annual Financial Report (AFR) webinar event are now available on the Training page of the AFR website. Users may download/print the training materials (PDF format) and follow along during the webinar.

The USAS annual cash-basis close for fiscal 2015 will occur on Monday, Aug. 31. The instructions and master schedule including important deadlines for submitting documents to USAS for fiscal 2015 processing are now available.

Please adhere to the deadlines in the schedule to ensure that fiscal 2015 documents process before the year is closed.

For more information, see USAS Annual Close Process (FPP Q.004).

New this year is the Master Schedule of Year-End Close Events that includes:

• All processing deadlines
• The dates and times the online systems will be unavailable
• Contacts for any issues

A new Fiscal Policy and Procedure (FPP) on CAPPS Financials Year-End Processing Instructions (FPP T.001) has been issued.

If your agency uses CAPPS Financials, please see the instructions for important deadlines and steps to follow.

USPS and SPRS User Group meetings will be held on July 23 to discuss:

• Legislative Updates
• System Changes

The USPS meeting will be held 9:00 to 11:30 a.m. and the SPRS meeting will be held 1:30 to 3:00 p.m. Both meetings will be held at the Travis Building in Room 1-111. Register to attend in person or via teleconference:

• USPS User Group Meeting (Training Center login required)
• SPRS User Group Meeting (Training Center login required)

For more information, see USPS and SPRS User Group Meetings.

Continuing Professional Education (CPE) credit will be awarded for in-person attendance, so registration is encouraged. Teleconference attendees cannot receive CPE credit.

CAPPS Agencies: It is recommended that CAPPS Hub HR/Payroll agencies participate in the SPRS User Group meeting since these agencies are responsible for SPRS reporting. CAPPS legislative and system changes will be provided to CAPPS Central HR/Payroll agencies at the next HR/Payroll User Group meeting (TBD).

Don’t forget to register for the AFR Update Webinar taking place on Thursday, July 9 from 1:30 to 3:30 p.m. Registration is required through GoToMeeting to participate. Topics include:

• Changes in the AFR requirements
• GASB update information
• ACO presentation on USAS year-end issues
• Potential problem areas that need to be addressed
• Changes to the AFR Web applications

If you would like to receive Continuing Professional Education (CPE) credit, you must:

• Register for the webinar through GoToMeeting prior to the webinar

  — AND —

• Log in with your individual webinar ID and attend the webinar on July 9 from 1:30 to 3:30 p.m.

  — AND —

• Answer four of the six questions presented during the webinar

Note: Viewing the webinar as part of a “group” will not yield CPE credit for each individual. Only the individuals who registered, logged in and answered four out of six questions are eligible for CPE credit.

Signed rosters cannot be used as proof of attendance.