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“What’s New” on FMX

July, 2021

SPA/AFR Reconciliation Deadlines

State agencies (and institutions of higher education reporting to SPA) must annually reconcile SPA ending balances with their annual financial reports (AFRs). Due dates for certifying SPA fiscal balances and Note 2 using the Capital Asset Note Submission System (CANSS) web application are:

  • Sept. 20 — GR consolidated agencies
  • Oct. 20 — Full reporting agencies
  • Nov. 1 — Consolidated university systems (applies only to institutions of higher education reporting to SPA)

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

Late Payment Interest Rate for Fiscal 2022

The interest rate the state pays on a late payment to a vendor under the state’s prompt payment law will be 4.25 percent for fiscal 2022. 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.

See Interest Rate on eXpendit (FPP I.005) for more information.

Accounting Policy Webinar

An accounting policy webinar will be held Aug. 18, 2-4 p.m. See the Accounting Policy Meetings page for the webinar registration.

This page will also be updated with:

  • Agenda and meeting materials (available the day before the meeting)
  • Q&As (available two to three weeks after the webinar)

Note: Use Google Chrome as the internet browser to avoid Webex compatibility issues.

Annual Certification of Estimated ORP State Contributions Due

Junior/community colleges must certify estimates of state matching contribution funds for employees participating in the Optional Retirement Program (ORP) by Aug. 15.

See Annual Estimate of Optional Retirement Program (ORP) State Contributions (FPP A.003) for complete information including instructions and forms.

Outstanding Warrants Void Aug. 31

The Outstanding Warrants Control Report (DAFR8171) runs on the first Friday of each month. Agencies should monitor their report before warrants become void on Aug. 31.

See USAS Annual Close Process (FPP Q.004) for more information, including details on generating reports via the Report Request Profile, USAS 91 screen. Also see Void Warrants.

Contact your appropriation control officer with questions.

Certification of Physical Inventory Due

State agencies must conduct an annual physical inventory of property by Aug. 31.

Agencies must then submit the Certification of Physical Inventory Conducted by Agency (73-283) form to the Comptroller’s office by Sept. 20.

See Certification of Physical Inventory in Chapter 2 of the SPA Process Users Guide for details.

Salary Supplement Report Due

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 by Sept. 15.

See Salary Supplements Paid From Sources Other Than Appropriated Funds (FPP F.031) for instructions and the online report form.

Substantive Changes to Comptroller Manual of Accounts

Substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009) reflecting legislation passed by the 87th Legislature, Regular Session, effective before Sept. 1.

The Manual of Accounts provides current information on state agencies, appropriated funds, and accounts and object codes to use when properly recording accounting transactions.

Limits on New Accounts, Funds and Revenue Dedications

House Bill 2896, 87th Legislature, Regular Session, continues the policy of limiting the number of new general revenue accounts, special funds and dedications of revenue.

See Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue (FPP A.046) for a summary of HB 2896.

Third Quarter Audit Reports

Fiscal 2021 third quarter expenditure audit reports are available for view, print and download. See the Audit page for forms, fiscal policies and procedures, and audit contact information.

Subscribe via GovDelivery for quarterly email notifications of audit reports posted.

Hotel Occupancy Tax Refund Reports

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

The hotel occupancy tax refund for June through July will be available on DAFR reports 8190 and 8200 Aug. 9.

See Hotel Occupancy Tax Quarterly Refund (FPP B.006) for more information.

Preliminary Copies of the 2021 EEO-4 Report Available

Preliminary copies of the 2021 Equal Employment Opportunity (EEO)-4 Report will be available to agencies July 21 via electronic file transfer. Agencies must review the preliminary report and submit the electronic Report Acknowledgement form to the Comptroller’s office by Aug. 3.

The Governor’s Office uses the report, which reflects state agency hiring practices for odd-numbered years, to comply with U.S. Equal Employment Opportunity Commission reporting requirements. Agencies receive a preliminary report to review the data and enter or submit changes before the final report is sent.

See Equal Employment Opportunity Report (EEO)-4 (FPP G.003) for complete copies.

GASB Questionnaires Due

All GR consolidated and full reporting agencies must complete and submit every GASB questionnaire by Aug. 15. The AFR website’s GASB Questionnaires page provides:

  • Links to each GASB questionnaire
  • Descriptions and PDF previews of each GASB questionnaire
  • Links for more information on the AFR website specific to each GASB statement

Contact your financial reporting analyst for questions about any GASB questionnaire.

AY 2021 Earned Federal Funds Collections Reminder

Earned federal funds that agencies deposit into Appropriation 70000 in amounts above the level identified in the General Appropriations Act (GAA), Article IX, Section 13.11(b), plus benefits (13.11[g]), are appropriated subject to certain conditions and deadlines.

For defined conditions and deadlines, see the Appropriation Authority for Earned Federal Fund Collections Above the Annual Level section of Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) (FPP A.017).

Contact your agency’s appropriation control officer with any questions.

AFR Work Sessions

Financial reporting analysts can help agencies reconcile the 2021 annual financial report (AFR) to USAS either by phone or in scheduled work sessions. Agencies must attempt to complete the fiscal year-end USAS entries before scheduling a work session.

If you have problems with USAS entries you are attempting to enter, contact your agency’s financial reporting analyst, who may request copies of the USAS entries. If the issue cannot be resolved by phone or email, you may then schedule a work session with your agency’s financial reporting analyst.

HRIS Reappointment Reporting

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. 8: EFT #1 — Class codes and carriers
  • Sept. 10: EFT #2 — Reappointments for fiscal 2022
  • Sept. 15: EFT #3 — Terminations for fiscal 2021

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

CAPPS User Group Webinars

A CAPPS HR/Payroll user group webinar will be held July 27, 9-11 a.m.

A CAPPS Financials user group webinar will be held July 29, 9-11 a.m.

See CAPPS HR/Payroll User Group Meetings or CAPPS Financials User Group Meetings for information. The agenda and meeting materials will be posted one day before the meeting.

Reminder – USAS Budget Entries and Appropriation Schedules Due

Fiscal 2022 appropriation budgets must be entered into USAS and all required documentation submitted by July 30.

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

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

Fiscal Year-End Close Schedule

See the 2021 Master Schedule of Year-End Close Events, which includes:

  • Processing deadlines
  • System maintenance dates and times
  • Support contacts

USAS and CAPPS Financials Year-End Process

The fiscal 2021 USAS annual cash-basis close occurs on Tuesday, Aug. 31. Instructions, including deadlines for submitting documents, are in USAS Annual Close Process (FPP Q.004).

See Scheduling Critical Payments at Year-End for more information by appropriation year, including deadlines.

Agencies using CAPPS Financials must also follow CAPPS Financials Year-End Processing Instructions (FPP T.001).

CAPPS HR/Payroll Fiscal Year-End Process

CAPPS Central agencies must follow CAPPS HR/Payroll Fiscal Year-End Processing Instructions (FPP T.003) to prepare for the fiscal year-end process.

The system will be unavailable from 5 p.m. on Aug. 31 through 8 a.m. on Sept. 3. Normal activities resume at 8 a.m. on Sept. 3.

SPRS Fiscal Year-End Process

SPRS agencies must process transactions in the prescribed order for the rollover to fiscal 2022. See SPRS Fiscal Year-End Processing Instructions for the Rollover to Fiscal 2022 (FPP O.002) for complete information.

USPS Fiscal Year-End Close Process

USPS agencies must use the fiscal 2021 USPS Fiscal Year-End Close Manual and USPS Year-End Close Schedule to prepare files correctly for the 2021 fiscal year-end close.

See USPS Fiscal Year-End Close Process (FPP R.016) for complete information including the training calendar and links to the manual and schedule.

HB 2 Supplemental Appropriation and Reduction Transactions Due

Processing Supplemental Appropriations and Reductions (FPP A. 047) has been updated with instructions for USAS and CAPPS to reflect House Bill 2, 87th Legislature, Regular Session. The update includes a new section with instruction for outstanding Senate Bill 500 transactions.

Affected state agencies and institutions of higher education must follow the instructions in FPP A.047 by Aug. 6.