All proceeds from the sale of surplus property, equipment and commodities must be deposited to general revenue (GR) in appropriation 99908.
An agency may reappropriate 25 percent of the receipts from the sale of surplus property for expenditure during the fiscal year the receipts are received.
See Proceeds from the Sale of Surplus Property (FPP A.032) for more information.
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:
See SPA Fiscal Year-End Reconciliation and Certification of Fiscal Balances in the SPA Process User’s Guide (FPP N.005) for more information.
Enter property transfers in SPA by Sept. 20 so GR consolidated agencies can complete their fiscal year-end reconciliations.
Universities that do not report to SPA must follow the reporting requirements in Capital Asset Note Preparation to report external transfers.
Transfers between two external agencies cannot be entered into SPA.
See Transferring Property in the SPA Process User’s Guide for complete instructions.
An accounting policy webinar will be held Aug. 17, 2–4 p.m. See the Accounting Policy Meetings page for the webinar registration.
Future updates for the Aug. 17 meeting will include:
Note: For the webinar, use Google Chrome as the internet browser to avoid Webex compatibility issues.
The Outstanding Warrants Control Report (DAFR8171) runs on the first Friday of each month (e.g., July 7 and Aug. 4). 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 agency-customized reports via the Report Request Profile, USAS 91 screen. Also see Void Warrants.
Contact your appropriation control officer with questions.
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.
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 form (73-283) to the Comptroller’s office by Sept. 20.
See Certification of Physical Inventory in the SPA Process User’s Guide for details.
Fiscal 2023 third-quarter expenditure audit reports are available. 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.
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.
TINS ACR 60547 implemented new system edits to prevent invalid transactions from processing, and to allow agencies to process certain transactions without submitting forms to Payment Services.
Contact Payment Services for questions.
House Bill 3461, 88th 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 3461.
Substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009) reflecting legislation passed by the 88th 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.
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 DAFR8190 and DAFR8200 on Aug. 9.
See Hotel Occupancy Tax Quarterly Refund (FPP B.006) for more information.
A combined CAPPS HR/Payroll and Financials user group meeting will be held July 27, 9–11 a.m.
See CAPPS HR/Payroll User Group Meetings or CAPPS Financials User Group Meetings for more information. The meeting agenda will be available a few days prior to the meeting.
General revenue (GR) reimbursement deadlines for statewide allocated costs for agencies listed in Fiscal 2022 Statewide Cost Allocation Summary of Fixed Costs by Agency are:
See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
As part of our statewide Enterprise Resource Planning (ERP) project, the Comptroller’s office is beginning the process of replacing USAS and TINS with a modernized software solution.
Input from users of USAS and TINS is critical for the success of this project. To help us identify the best solution, please complete this online survey by July 21.
Email Shelly Arnold or Laurel Mulkey with questions about the survey.
All general revenue (GR) consolidated and full reporting agencies must complete and submit every GASB questionnaire by Aug. 15. The AFR website’s GASB Questionnaires page provides:
Contact your agency’s financial reporting analyst with questions about any GASB questionnaire.
Financial reporting analysts can help agencies reconcile the 2023 annual financial report (AFR) to USAS. Agencies must try to complete the fiscal year-end USAS entries, but can contact their financial reporting analyst if problems arise. The analyst may request copies of the USAS entries. If the issue cannot be resolved by phone or email, the agency may request a work session.
Earned federal funds that agencies deposit into Appropriation 70000 in amounts above the level identified in the General Appropriations Act (GAA) are appropriated, subject to certain conditions and deadlines.
See Appropriation Authority for Earned Federal Fund Collections Above the Annual Level in Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) (FPP A.017) for conditions and deadlines.
Contact your agency’s appropriation control officer with any questions.
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:
The HRIS September maintenance deadline is Oct. 7. See HRIS Higher Education Reporting Procedures for Reappointments (FPP M.003) for reappointment details and instructions.
An accounting policy webinar will be held July 20, 2 – 4 p.m. See the Accounting Policy Meetings page for the webinar registration.
Future updates for the July 20 meeting will include:
Note: For the webinar, use Google Chrome as the internet browser to avoid Webex compatibility issues.
Fiscal 2024 appropriation budgets must be entered in USAS and all required documentation submitted by July 31.
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.
The Federal Funding Accountability and Transparency Act (FFATA), Pub. L. 109-282, as amended by Section 6202 of Pub. L. 110-252, requires recipients of grants or cooperative agreements to report first-tier subawards to non-state entities (NSEs) of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS).
As of fiscal 2023, FFATA requires each state agency (including institutions of higher education) to report grants to NSEs in FSRS on a monthly basis. A pass-through recipient agency that makes a subaward to an NSE must provide the required information to the original recipient agency for recording in FSRS. The deadline for each month is 30 days from the end of previous month.
To comply with the FFATA requirements and the uniform guidance in Code of Federal Regulations (CFR) Title 2, Part 200), each state agency and institution must retroactively report all of its prior fiscal 2023 months’ NSE activity (Sept. 1, 2022 — June 30, 2023) in FSRS by Aug. 31. Activity for July and August 2023 should be reporting on the typical monthly schedule (i.e., 30 days from the end of the previous month).
Note: Failure to meet these reporting requirements may result in an audit finding in the preparation of the State of Texas Annual Comprehensive Financial Report (ACFR). Such findings are reported in the State of Texas Federal Portion of the Statewide Single Audit Report.
The AFR Reporting Requirements’ SEFA tab was updated to include details regarding this level of FFATA reporting. Software data entry instructions and uploadable Excel templates can be found on the FSRS website.
If you have questions regarding the FFATA, email SEFA.Texas@cpa.texas.gov.