October, 2023
AFR Deadline [posted 10/27/23]
The deadline for the fiscal 2023 annual financial report (AFR) is Nov. 20. The Financial Reporting section strongly recommends that agencies make and release all USAS entries related to the AFR by 7 p.m. on Nov. 17.
Agencies that need to make USAS entries on Nov. 20 must use USAS Batch Edit Mode 2 for all entries. No USAS entries for fiscal 2023 may be made after Nov. 20.
All entries for the fiscal 2023 AFR must be backdated using an effective date of 08/32/2023.
Contact your financial reporting analyst with questions about AFR submission requirements and deadlines.
1099 Reporting for Tax Year 2023 [posted 10/27/23]
The Internal Revenue Service (IRS) and Department of the Treasury have issued final regulations for the Taxpayer First Act, reducing the electronic filing threshold from 250 information returns to 10 or more returns beginning in 2024, for tax year 2023. State agencies and universities filing 10 or more information returns for tax year 2023 are required to file electronically with the IRS. Agencies filing electronically for the first time must request a Transmitter Control Code from the IRS as soon as possible.
For more information about the regulations and the reduced threshold to file electronically, see the IRS’ and Treasury’s final regulations on e-file and Filing Information Returns Electronically (FIRE).
See USAS Procedures for 1099 Reporting for Calendar Year 2023 (FPP E.001) for instructions on requesting 1099 data from USAS.
USAS and CAPPS Invoice Number and Description Fields [posted 10/27/23]
Transaction entry screens in USAS and CAPPS let state agencies and institutions of higher education enter payment information in the invoice number and description fields.
Never enter confidential or sensitive information such as complete or partial Social Security numbers or information covered by the protected health information prohibition.
See USAS and CAPPS Financials Invoice Number Field Requirements (FPP E.023) for more information and to review your agency’s procedures for compliance with field requirements.
Top 10 Audit Findings [posted 10/27/23]
The latest top 10 findings in post-payment audits are available on FMX. Findings include a description of the audit issue, proper procedure, and links to more information.
See FMX’s Audit topic page for purchase policies and procedures, post-payment audit reports and more.
Reminder – Benefit Replacement Pay Leveling Election Due [posted 10/27/23]
State agencies that permit eligible employees to level their benefit replacement pay must update their payroll/personnel systems for December payrolls paid in calendar year 2024.
See Benefit Replacement Pay (BRP) Leveling Election (FPP F.035) for more information.
Credit Union No Longer Authorized for Payroll Deductions [posted 10/24/23]
Effective with wages payable Dec. 1, 2023, Texas Dow ECU (TDECU) – Your Credit Union will no longer be a participating credit union authorized for payroll deductions, and deductions may no longer be made from employees’ wages for this credit union.
See the list of approved participating credit unions (login required) or Credit Union Deductions for more information.
Contact SPRS, HRIS or CAPPS agency support with questions.
Fourth-Quarter Audit Reports [posted 10/20/23]
Fiscal 2023 fourth-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.
Reminder – Annual Encumbrance Certification and Automated Lapsing [posted 10/20/23]
Per Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019), state agencies and institutions of higher education must submit the online Annual Certification form by Oct. 30. (The recommended due date for GR consolidated was Sept. 30.)
An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle.
Reminder – Budget T-Codes Effective Date Change [posted 10/20/23]
Nov. 2, at 7 a.m., the effective start date for USAS budget T-codes 001, 003, 006, 009, 012, 015, 018, 021, 036, 039, 040, 041, 042 and 043 will change to 09/01/2023.
Fiscal Management’s Financial Reporting section verifies general revenue (GR) information submitted by state agencies and must ensure agencies cannot backdate entries, which would change the agency’s GR amount.
The GR Reconciliation Certification is due Nov. 1. Contact your financial reporting analyst with questions.
Reminder – TFOA 2024 Nominations [posted 10/20/23]
Nov. 10 is the deadline to nominate candidates for the 2024 Texas Fiscal Officers Academy (TFOA), a professional development program for state agency fiscal officers. Candidates must be nominated by their executive directors or chief fiscal officers.
The 2024 TFOA curriculum has three week-long sessions:
- The Art of the Budget Process
- Fiscal Management
- Accountability and Transparency
See the TFOA website for details.
Reminder – Semiannual Verification of Users’ Security Access Levels Due [posted 10/19/23]
Security coordinators are required to certify that their records are up to date through a semiannual security verification process that is concurrent for all Fiscal Management applications.
Final EEO Report [posted 10/13/23]
On Oct. 31, final copies of the 2023 Equal Employment Opportunity Report (FPP F.016) will be available for agencies and institutions of higher education via electronic file transfer.
Oct. 27 is the deadline for making data corrections. Corrections entered or submitted after this date will not be reflected in the final report. The Comptroller’s office will send the final report to the Civil Rights Division of the Texas Workforce Commission on Oct. 31.
Benefit Replacement Pay Leveling Election Due [posted 10/13/23]
State agencies that permit eligible employees to level their benefit replacement pay must update their payroll/personnel systems for December payrolls paid in calendar year 2024.
See Benefit Replacement Pay (BRP) Leveling Election (FPP F.035) for more information.
Semiannual Verification of Users’ Security Access Levels Due [posted 10/06/23]
Security coordinators are required to certify that their records are up to date through a semiannual security verification process that is concurrent for all Fiscal Management applications.
Email ssa.security@cpa.texas.gov with any questions.
SB8 Supplemental Appropriations Expiring [posted 10/06/23]
Agencies with supplemental appropriations made by Senate Bill 8, 87th Legislature, 3rd Called Session, must encumber or accrue obligated funds by Nov. 7 in USAS with an effective date of Oct. 31 to allow expenditure over the next two fiscal years. Any balances not encumbered or accrued will lapse.
See Processing Supplemental Appropriations and Reductions (FPP A.047) for more information or contact your appropriation control officer with questions.
TFOA 2024 Nominations [posted 10/06/23]
Nov. 10 is the deadline to nominate candidates for the 2024 Texas Fiscal Officers Academy (TFOA), a professional development program for state agency fiscal officers. Candidates must be nominated by their executive directors or chief fiscal officers.
The 2024 TFOA curriculum has three week-long sessions:
- The Art of the Budget Process
- Fiscal Management
- Accountability and Transparency.
See the TFOA website for details.
CAPPS User Group Meetings [posted 10/06/23]
A CAPPS HR/Payroll user group meeting will be held Oct. 24, 9–10:30 a.m.
A CAPPS Financials user group meeting will be held Oct. 26, 9–10:30 a.m.
See CAPPS HR/Payroll User Group Meetings or CAPPS Financials User Group Meetings for more information. The agenda for each meeting will be available the morning of the meeting.
Reminder – SPA/AFR Reconciliation Deadlines [posted 10/06/23]
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 (SPA fiscal balances ONLY)
- 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 the SPA Process User’s Guide for more information.
Reminder – Annual Encumbrance Certification and Automated Lapsing [posted 10/06/23]
By Oct. 30 each year, state agencies and institutions of higher education must lapse appropriation balances above the level needed to satisfy outstanding binding encumbrances and/or payables. All agencies must also submit the online annual certification form by Oct. 30. (The recommended due date for GR consolidated agencies is Sept. 30 for both lapsing balances and certification submissions.)
An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle to lapse all unencumbered nonconstruction appropriation balances for all past appropriation years.
See Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for details.