“What’s New” on FMX

Deposit of Sales Taxes Collected by State Agencies (APS 008) (FPP A.015) has been updated to address another option that state agencies and institutions of higher education may use to remit sales tax collected to the Comptroller’s office. For more information, see APS 008.

Effective Sept. 1, 2018, Electronic Processing of Revenues and Expenditures, Including Texas.gov Portal Activity (APS 029) (FPP J.001) has been updated to reflect changes:

• In the DIR contract for Texas.gov
• To the GAA through acts of the 85th Legislature, Regular Session
• To policies, procedures and transaction coding blocks

Agencies should especially note payment process changes for convenience and subscription fees, effective for all appropriation year 2019 revenue collections, as they are now payable to DIR.

Administrative heads must report annually by Oct. 1 specific information for employees granted more than 32 hours of emergency leave during the prior fiscal year.

See Emergency Leave Reporting Requirements (FPP F.040) for more, including information on the new Emergency Leave Reporting web application and the required statement for agencies and institutions not sending a report.

A new USPS screen (HM9CM) is available for entering comments associated with Emergency Other leave. Entered comments are loaded to the Emergency Leave Reporting web application to support the required reporting of Emergency Other leave.

For more, including a list of resources updated to reflect the new screen, see ACR 60309 – USPS System Change.

The 2019 General Services Administration (GSA) rates are effective Oct. 1 and are now available online.

For Sept. 1 – 30:

• The standard lodging rate for all locations not listed on the GSA will be $93
• The maximum daily meal reimbursement rate for all locations not listed on the GSA will be $51

Effective Oct. 1:

• The standard lodging rate increases to $94
• The maximum daily meal reimbursement rate for in-state and out-of-state locations not listed on the GSA will be $55

See Textravel – Current Rates, email Expenditure Assistance or call (512) 475-0966 for more information.

An accounting policy meeting will be held Sept. 19, 2 – 4 p.m. in the William B. Travis Building, Room 1-100.

See the Accounting Policy Meetings page for the agenda, parking pass and webinar registration.

Per Texas Government Code, Section 403.273, the property manager of each state agency must conduct an annual physical inventory of the trust, capitalized and controlled personal property (excluding libraries and historical arts and treasures) in the agency’s possession. The inventory must be completed by Aug. 31.

Agencies must then submit to the Comptroller’s office by Sept. 20 the Certification of Physical Inventory Conducted by Agency (73-283) form for fiscal 2018 with the signature of the agency head or designee.

For more information, see Certification of Physical Inventory in Chapter 2 of the SPA Process User’s Guide.

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)by certifying SPA fiscal balances and Note 2 using the Capital Asset Note Submission System (CANSS) web application. Due dates are:

• Sept. 28 – Simplified reporting agencies
• Oct. 20 – Full reporting agencies
• Nov. 1 – Consolidated university systems (applies only to institutions of higher education choosing to report to SPA)

See SPA Fiscal Year-End Reconciliation and Certification of Fiscal Balances in Chapter 2 of the SPA Process User’s Guide for more information.

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.

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

This is an important reminder about coding on the USAS Recurring Transaction Profile (55). Do not set an effective end date until after Sept. 26 on certain Recurring Transaction Indexes (RTIs) used during the interagency reconciliation process for the annual financial report (AFR).

Interagency Transaction Voucher (ITV) transactions must process successfully during the interagency reconciliation process for the AFR. An RTI (receiving) agency that sets an effective end date on the 55 profile will prevent a transaction (paying) agency from processing any ITV transactions past that effective end date.

Example: A transaction entered on Sept. 2 using an RTI with an effective end date of Aug. 31 would not process, even if the effective date on the transaction were backdated to Aug. 31. To avoid problems, the RTI agency should not set an effective end date on the 55 profile until after the completion of the interagency reconciliation process.

The Comptroller’s office recommends that agencies leave the effective end dates on RTIs blank unless there is an explicit need to include a date.

For more information, see the ITV/RTI Process USAS FAQs.

Sept. 14 is the maintenance/corrections deadline for the fiscal 2018 Fourth Quarter Veteran Workforce Summary Reports (June 1 – Aug. 31). Copies of the quarterly reports will be sent via electronic file transfer (EFT) on Sept. 18. The online quarterly report acknowledgment form (with required complaint reporting included) will be available Sept. 18 and must be submitted by Sept. 25.

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

The USAS annual cash-basis close for fiscal 2018 will occur on Friday, Aug. 31.

The fiscal year-end close process requires shutting down the statewide fiscal systems. For more information, please see the Master Schedule of Year-End Close Events that includes:

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

Beginning Tuesday evening, Sept. 4, AFR-related reports will run and electronically transmit on a daily basis. Agencies may save or print their reports daily, if needed. Each day’s information is superseded on the following business day by the next transmission.

• AFR Desk Review
  • CR: through Nov. 21 (behind ad hoc banner)
  • DR: FMQuery-SIRS
• GR Reconciliation through Nov. 1

For more information, contact your financial reporting analyst.

Institutions of higher education must report certain information about jobs and reappointments at the beginning of each fiscal year. Submit reappointment information via electronic file transfer (EFT) by:

• Sept. 5: EFT #1 — Classifications and Carriers
• Sept. 7: EFT #2 — Reappointments for Fiscal 2019
• Sept. 14: EFT #3 — Terminations for Fiscal 2018

The HRIS September maintenance deadline is Oct. 7. See HRIS Higher Education Reporting Procedures for Reappointments (FPP M.003) for reappointment details and instructions.

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

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) by certifying SPA fiscal balances and Note 2 using the Capital Asset Note Submission System (CANSS) web application. Due dates are:

• Sept. 28 – Simplified reporting agencies
• Oct. 20 – Full reporting agencies
• Nov. 1 – Consolidated university systems (applies only to institutions of higher education choosing to report to SPA)

See Chapter 2  "SPA Fiscal Year-End Reconciliation and Certification of Fiscal Balances" in the SPA Process User’s Guide (FPP N.005) for more information.

Sept. 20 is the deadline to enter all property transfers between external and internal agencies in SPA so simplified reporting agencies can complete their fiscal year-end reconciliations.

Transfers between two external agencies cannot be entered into SPA. If your institution made any applicable transfers, submit the fiscal year-end External Agency Transfers In and Out (Excel) spreadsheet to spa@cpa.texas.gov by:

• Oct. 20 for external institutions of higher education
• Nov. 1 for external consolidated university systems

See Chapter 7 "Transferring Property" in the SPA Process User’s Guide for complete instructions.

All simplified and full reporting agencies are required to complete and submit every GASB Questionnaire by Aug. 15, 2018. The Reporting Requirements’ GASB Questionnaires page provides:

• Descriptions of each GASB questionnaire (links to each interactive GASB questionnaire will be emailed directly to each agency)
• PDF previews of each questionnaire
• More information regarding GASB requirements within the AFR website

If you have questions about any GASB questionnaire, contact your financial reporting analyst.