“What’s New” in 2023

State agencies and institutions of higher education must report payables and binding encumbrances for first-quarter fiscal 2023 appropriations by Dec. 30.

Quarterly certification must be entered in the online form.

See Important Dates in the Reporting Guidelines of Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019) for more information.

Bound copies of the 2024-25 General Appropriations Act (GAA) are not on sale at this time. The Comptroller’s office will issue an announcement once the bound/printed copies are available for purchase.

See Conference Committee Report, House Bill 1, General Appropriations Bill for an electronic copy.

State agencies are responsible for collecting and depositing earned federal funds (EFF) and indirect cost reimbursements to the General Revenue Fund. Effective Sept. 1, the EFF collection totals have been updated per the General Appropriations Act (GAA).

See Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) (FPP A.017) for defined conditions and deadlines.

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

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

The hotel occupancy tax refund for September through November will be available on DAFR8190 and DAFR8200 on Dec 9.

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

Dec. 15 is the maintenance and corrections deadline for the fiscal 2024 first-quarter Military (formerly Veteran) Workforce Summary Reports (Sept. 1 to Nov. 30). Copies of the quarterly reports will be sent via electronic file transfer (EFT) on Dec. 19. The online quarterly report acknowledgment form (with required complaint reporting included) will be available Dec. 19 and must be submitted by Dec. 29.

See Military Workforce Summary Reports and Military Complaint Reporting (FPP F.038) for more information.

The State of Texas Annual Cash Report for fiscal 2023 is now available. The report presents the state’s financial condition and details revenues and expenditures on a cash basis, as required by Texas Government Code, Section 403.013.

Effective Jan. 2, 2024, all agencies must process their own reversals and reclamations via the new DDEP web application. Employees who monitor direct deposit payments for their agencies and submit direct deposit reversals and reclamations should attend a DDEP webinar. Webinars cover step-by-step instructions for processing, editing and deleting direct deposit reversals, and for using payment search functions.

No registration is required. For webinar dates and access information, see DDEP Training Webinars.

Contact Payment Services for more information.

A combined CAPPS HR/Payroll and Financials user group meeting will be held Nov. 30, 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 before the meeting.

The Comptroller’s office will be closed for business on Wednesday, Nov. 22; however, Payment Services will distribute warrants from 9–11 a.m. for the Nov. 21 processing cycle.

There will be no warrant distribution on Nov. 23 or 24. Warrants from the Nov. 22 and Nov. 24 processing cycles will be available for distribution on Monday, Nov. 27.

See Payment Distribution for warrant pickup requirements.

When determining the direct deposit settlement date of a payment, exclude state and federal holidays that are listed on the System Outages and Holidays calendar.

Since financial institutions are closed, no direct deposit activity occurs on those days. Agencies must consider these dates when determining when to submit their payments to ensure prompt payment and avoid late payment interest.

If you need to submit a USAS or TINS batch file on a weekend or holiday, see the USAS/TINS Input Record File Submission Schedule.

A Direct Deposits – Reversals and Reclamations (DDEP) web application and the automation of direct deposit returned money were implemented in phases via Application Change Request (ACR) 60027 and ACR 60227 when the final phase migrated in January 2023.

Effective Jan. 2, 2024, agencies must process their own reversals and reclamations via DDEP. See ACR 60027 for more information, the DDEP Web Application for step-by-step instructions, and Direct Deposit Payments Made in Error for DDEP policy and procedure updates.

Contact Payment Services with questions.

The Comptroller’s office will be closed for business on Wednesday, Nov. 22; however, Payment Services will distribute warrants from 9–11 a.m. for the Nov. 21 processing cycle.

There will be no warrant distribution on Nov. 23 or 24. Warrants from the Nov. 22 and Nov. 24 processing cycles will be available for distribution on Monday, Nov. 27.

See Payment Distribution for warrant pickup requirements.

When determining the direct deposit settlement date of a payment, exclude state and federal holidays that are listed on the System Outages and Holidays calendar.

Since financial institutions are closed, no direct deposit activity occurs on those days. Agencies must consider these dates when determining when to submit their payments to ensure prompt payment and avoid late payment interest.

If you need to submit a USAS or TINS batch file on a weekend or holiday, see the USAS/TINS Input Record File Submission Schedule.

Entering procurement and travel card transactions in USAS or CAPPS Financials requires special considerations for timely payment reconciliation.

Agencies should review the procedures for entering credit card information in the USAS and CAPPS invoice number fields as detailed in the section on central billed account (CBA) and corporate liability individual billed account (CLIBA) numbers in USAS and CAPPS Financials Invoice Number Field Requirements (FPP E.023).

See Processing Third-Party Transactions in USAS for Payment/Travel Cards, Direct Bill Payments and Reimbursements (FPP A.043) (login required) for more information. Contact Expenditure Assistance with questions.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

• Review the instructions for the Semiannual Verification of Users’ Security Access Levels (FPP K.009) (login required).
• Download and review the Agency Security Coordinator Reports (login required).
• Complete and return the attestation form (73-326) to the Comptroller’s office by Nov. 3.

Email mailto:ssa.security@cpa.texas.gov with any questions.

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.

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.

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.

• Review the instructions for the Semiannual Verification of Users’ Security Access Levels (FPP K.009) (login required).
• Download and review the Agency Security Coordinator Reports (login required).

• Complete and return the Attestation form (73-326) to the Comptroller’s office by Nov. 3.

Email ssa.security@cpa.texas.gov with any questions.

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.

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.

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.

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.

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.

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 be changed 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.

Four eXpendit tabs have been updated to reflect legislative changes:

• General Provisions
• Miscellaneous Expenditures
• Restricted Expenditures
• Fiscal Matters

The Definitions section in Textravel also changed.

See eXpendit Changes for more information.

Agencies must continue to guard against fraud with direct deposit payments. The Comptroller’s office lists Fraud Prevention Recommendations in TexPayment Resource. Agencies can also:

• Encrypt or password protect internal and external emails that include account and routing numbers
• Require the existing account and routing numbers on file for change requests before making those changes to ensure the requests are from legitimate payees
• Use daily direct deposit reports to verify your agency’s direct deposit setups and changes

Contact Payment Services with questions about direct deposits.

On Oct. 19, preliminary 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 with each agency’s regular daily downloads.

Deadlines:

• Oct. 26 – Preliminary Equal Employment Opportunity Report Acknowledgment form due
• Oct. 27 – Data corrections due

Data corrections entered or submitted after Oct. 27 will not be reflected in the final report issued Oct. 31.

If you already completed our Fiscal Management customer service survey, thank you!

If you haven't had a chance to take our online survey, it will be available until the close of business Friday, Sept. 29.

We appreciate your feedback.

If you have any questions about the survey, email us at fiscal.documentation@cpa.texas.gov.

The Preliminary Annual Report (Statewide Hiring Practices) is delayed and will be available to agencies via electronic file transfer on Sept. 27. Due dates for the Annual Report have been adjusted to accommodate the delay:

• Oct. 3: Report acknowledgment form due
• Oct. 6: Corrections due
• Oct. 9: Final Annual Report available

For more information, contact SPRS, HRIS or CAPPS agency support.

Effective Sept. 18, the Comptroller’s Treasury Operations Division (Treasury) will no longer process deposits of a single check split into multiple D documents (known as a “split deposit”). Split deposits will fail the USAS/Treasury match process and will post to the depositing agency’s default coding block in USAS.

See USAS Deposit Default Processing (FPP Q.006) for information on clearing your agency’s deposit default fund.

On Oct. 5, each state agency and institution of higher education will receive a final copy of the fiscal 2023 Annual Report (Statewide Hiring Practices) via electronic file transfer.

See Annual Report (Statewide Hiring Practices for the Fiscal Year) (FPP F.005) for more information, including HRIS and SPRS contacts.

On Oct. 19, preliminary 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 with each agency’s regular daily downloads.

Deadlines: 

• Oct. 26 – Preliminary Equal Employment Opportunity Report Acknowledgment form due
• Oct. 27 – Data corrections due

Data corrections entered or submitted after Oct. 27 will not be reflected in the final report issued Oct. 31.

The Comptroller’s office has updated SPRS to reflect legislative changes to the General Appropriations Act, Article IX.

Changes include new entitlement codes, two new reason codes and two new veteran preference indicators. See the SPRS User Guide (FPP O.003) and Veteran Workforce Summary Reports and Veteran Complaint Reporting (FPP F.038) for more information.

How well are we meeting your customer service expectations?

Please let us know by completing the online survey by Friday, Sept. 29. We appreciate your feedback.

Email us at fiscal.documentation@cpa.texas.gov with any questions.

The 2024 General Services Administration (GSA) rates are online now and effective Oct. 1. Fiscal 2024 travel reimbursement rates are available for:

• In-state and out-of-state meals and lodging
• In-state and out-of-state non-overnight meals
• Automobile mileage
• Aircraft mileage

Standard lodging reimbursement rates have increased for fiscal 2024. The standard lodging rate for all locations not listed by the GSA increases from $98 to $107. The meal reimbursement rate for locations not listed by the GSA remains at $59 for fiscal 2024.

For CAPPS agencies using the Travel and Expense module, the CAPPS Financials Production Support Team will update meal and lodging rates, as necessary. Mileage rates must be updated by the agency. Contact your CAPPS Level 1 representative for assistance.

For more information, see Textravel, email expenditure.assistance@cpa.texas.gov or call (512) 475-0966.

State agencies must use the interagency transaction voucher (ITV) process in USAS for interagency payments when the funding sources for both agencies are held in the state treasury.

However, agencies may use a procurement card to:

• Purchase surplus property
• Purchase supplies from Texas Correctional Industries
• Pay the fees for an attorney general opinion

See Interagency Payments and Receipts for Goods and Services (APS 014) (FPP A.028) for more information.

By Oct. 30 each year, all agencies must lapse appropriation balances above the amount needed to satisfy any outstanding binding encumbrances and/or payables. (The recommended due date for GR consolidated agencies is Sept. 30.)

The Comptroller’s office must lapse all unencumbered nonconstruction appropriation balances for past appropriation years each Nov. 1. An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle.

Agencies must review appropriation balances for accuracy before the lapse process. See Reviewing Appropriation Balances Prior to UB or Lapsing in APS 018 for full details.

State agencies and institutions of higher education must report annual binding encumbrances and payables to the Comptroller’s office per Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019). This reporting requirement includes the fourth quarter of the previous appropriation year.

All agencies must submit the online Annual Certification form by Oct. 30. (The recommended due date for GR consolidated agencies is Sept. 30.)

Preliminary copies of the fiscal 2023 Annual Report (Statewide Hiring Practices) will arrive at state agencies and institutions of higher education via electronic file transfer on Sept. 21. Agencies and institutions must submit electronic report acknowledgment forms by Sept. 28, and will have until Oct. 3 to review the preliminary report and enter or submit changes.

See Annual Report (Statewide Hiring Practices for the Fiscal Year) (FPP F.005) for more information, including HRIS and SPRS contacts.

The following Accounting Policy Statements (APSs) have been updated:

• APS 003 – Reimbursements for Unemployment Compensation Payments
• APS 010 – Travel Advance Account and Petty Cash Account
• APS 018 – Encumbrance Report and Lapsing of Appropriations
• APS 026 – Capital Budget Rider Appropriations
• APS 027 – Accounting for Uncollectible Accounts

Review each APS to ensure compliance with the most current policies and procedures.

Effective Sept. 1, substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009) reflecting legislation passed by the 88th Legislature.

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

State agencies must email new grant ID requests for the fiscal 2023 State Pass-Through Reporting (SPTR) web application to frs@cpa.texas.gov by close of business Sept. 25 and must attach documentation confirming the grant relationship between the grantor and grantee with the official grant name.

Final certification for the SPTR web application is due Sept. 28. See State Grant Pass-Through Reconciliation – Timeline for more information.

A combined CAPPS HR/Payroll and Financials user group meeting will be held Sept. 28, 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 before the meeting.

Effective Sept. 1, institutions of higher education may begin to use two new military preference codes in the Human Resource Information System (HRIS): S (spouse of active-duty member) and H (disabled veteran’s spouse who is primary source of income). See ACR 60582 and Appendix C in HRIS Reporting Requirements – Higher Education (FPP M.005) for more information.

The annual State Employee Charitable Campaign (SECC) runs Sept. 1 – Oct. 31. During the SECC, state employees may elect to deduct contributions to participating charities from their paychecks.

CAPPS Central will be updated for December payrolls to reflect changes to the SECC, including participating charities’ payee codes, Texas identification numbers and contact information. Agencies and institutions of higher education not using CAPPS Central must update their payroll/personnel systems accordingly.

See State Employee Charitable Campaign Participation (FPP F.033) or the SECC website for the list of participating statewide federations, local campaign areas and more information.

Requests to set up a new Assistance Listing Number (ALN), formerly known as Catalog of Federal Domestic Assistance (CFDA), and non-state entity (NSE) entries in the Schedule of Expenditure of Federal Awards (SEFA) web application are due by close of business Oct. 23 to the Comptroller’s Statewide Fiscal Program section at sefa.texas@cpa.texas.gov. Include a copy of the agreement or award letter with the request.

Pass-through activity deadline reminders:

• Sept. 26: Finalize USAS interagency pass-through entries by close of business.
• Sept. 28: Finalize and certify interagency pass-through entries in the SEFA web application.

See the SEFA Timeline for more information or email sefa.texas@cpa.texas.gov for assistance with SEFA reporting inquiries.

Institutions of higher education hold appropriated funds outside the state treasury and must enter fiscal 2023 expenditure activity in USAS by Nov. 1 for reconciliation with the Legislative Budget Board’s Automated Budget and Evaluation System of Texas (ABEST).

See Entering Higher Education Expenditure Activity in USAS for USAS/ABEST Reconciliation (FPP B.011) for more information.

Note: Community/junior colleges are excluded from these requirements.

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. 6: EFT #1 — Class codes and carriers
• Sept. 11: EFT #2 — Reappointments for fiscal 2024
• Sept. 13: EFT #3 — Terminations for fiscal 2023

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

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.

Enter property transfers in SPA by Sept. 20 so GR consolidated agencies can complete their fiscal year-end reconciliations.

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

Agencies and institutions must report emergency leave use by Oct. 1 for employees granted more than 32 hours of emergency leave during the prior fiscal year.

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

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 August will be available on DAFR8190 and DAFR8200 on Sept. 9.

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

State agencies and institutions 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 (73-283) form to the Comptroller’s office by Sept. 20.

See Certification of Physical Inventory in the SPA Process User’s Guide for details.

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.

Agencies must comply with the policies and procedures in TexPayment Resource (FPP P.007) when requesting and processing Comptroller-assigned 3 TINs (temporary Texas identification numbers).

All 11 digits of a 3 TIN must be used as assigned and must not be altered by using the middle nine digits as a temporary Social Security number (SSN). Those nine digits could be the valid SSN of an individual who is not the intended foreign payee, so using that number would be misuse of an SSN. Such unauthorized use also creates invalid payee setups in TINS, inaccurate payment records in USAS, and could result in an audit finding.

When an agency receives a Comptroller-assigned 3 TIN, it must be set up in TINS to prepare for a payment through USAS. A Comptroller-assigned 3 TIN may not be requested as a temporary SSN or as a temporary number to be used solely within an agency’s internal system.

Contact Payment Services with questions.

The following Accounting Policy Statements (APSs) have been updated:

• APS 001 – Sources of Revenue Required to Pay Benefit Cost
• APS 005 – Reimbursing Retirement Contributions and Insurance Premiums
• APS 007 – Revenue Deposits Intended to Increase Appropriation Authority
• APS 008 – Deposit of Sales Taxes Collected by State Agencies
• APS 013 – Refunding Deposits
• APS 014 – Interagency Payments and Receipts for Goods and Services
• APS 019 – Salary Benefit Appropriation Allocations
• APS 021 – Correcting Bookkeeping and Cost Allocation Entries
• APS 025 – Cost Allocation From Temporary Administrative and Support Appropriations
• APS 028 – Reporting of State Debts and Hold Offset Procedures
• APS 029 – Electronic Processing of Revenues and Expenditures

Review each APS to ensure compliance with the most current policies and procedures.

Effective Aug. 11, several USAS reports that have had a two-day turnaround for report generation now have a one-day turnaround.

See IR 22397 – USAS System Change for more information.

Contact your agency’s appropriation control officer for information about the USAS reports.

The 88th Legislature updated Article IX of the General Appropriations Act (GAA); changes take effect Sept. 1. See Changes to Article IX of the GAA and Other Bills of Interest to State Agencies (FPP F.008) for a summary of GAA changes and other legislation that affects state agencies.

The 88th Legislature updated salary administration provisions of the General Appropriations Act (GAA), so the Comptroller’s office has issued:

• Reason Code Definitions and Restrictions for State Agencies (Fiscal 2024-25)
• Reason Code Quick Reference for State Agencies (Fiscal 2024-25)
• Reason Code Definitions and Restrictions for Institutions of Higher Education (Fiscal 2024-25)

See Reason Code Resources and Classification Salary Schedules (FPP R.022) for more information and a downloadable PDF.

Reminder: When 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 vouchers (ITVs) 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.

Agencies should leave the effective end dates on RTIs blank unless there is an explicit need to include one.

See RTI Tables for Interfund/Interagency Transactions and the ITV/RTI Process USAS FAQs for more information.

Sept. 15 is the maintenance and corrections deadline for the fiscal 2023 fourth-quarter Veteran Workforce Summary Reports (June 1 to Aug. 31). Copies of the quarterly reports will be sent via electronic file transfer (EFT) on Sept. 19. The online quarterly report acknowledgment form (with required complaint reporting included) will be available Sept. 19 and must be submitted by Sept. 26.

See Veteran Workforce Summary Reports and Veteran Complaint Reporting (FPP F.038) for more information.

The USAS annual cash-basis close for fiscal 2023 occurs Aug. 31.

The fiscal year-end close process requires shutting down the statewide fiscal systems. See Master Schedule of Year-End Close Events for more information, including:

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

Aug. 30 is the third- and fourth-quarter general revenue (GR) reimbursement deadline for statewide allocated costs for agencies listed in Fiscal 2022 Statewide Cost Allocation Summary of Fixed Costs by Agency.

See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.

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.

Agencies with supplemental appropriations made by House Bill 9, 87th Legislature, Second Called Session must encumber or accrue obligated funds by Sept. 16 in USAS with an effective date of Aug. 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.

The 88th Legislature, Regular Session, updated:

• Salary/HR administration
• Leave administration
• Retirement rates for fiscal 2024 and fiscal 2025

See Legislative Changes Affecting Salary Administration, 88th Legislature (FPP F.021) for more information.

Beginning Sept. 4, the following AFR-related reports will be available via secure file transfer protocol (SFTP):

• GR Reconciliation through Nov. 1
• AFR exception reports through Nov. 18

Agencies may save or print their reports daily, Monday through Friday. Each day’s information is replaced on the following business day by the next transmission.

Contact your financial reporting analyst for more information.

The interest rate the state pays on a late payment to a vendor under the state’s prompt payment law will be 9.25 percent for fiscal 2024. 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.

A CAPPS HR/Payroll user group meeting will be held Aug. 22, 9–10:30 a.m.

A CAPPS Financials user group meeting will be held Aug. 24, 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.

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:

• 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 agency’s financial reporting analyst with questions about any GASB questionnaire.

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. 6: EFT #1 — Class codes and carriers
• Sept. 11: EFT #2 — Reappointments for fiscal 2024
• Sept. 13: EFT #3 — Terminations for fiscal 2023

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

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:

• 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 (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:

• Meeting materials (available the day before the meeting)
• Q&As (available two or three weeks after the webinar)

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:

• July 28 – First- and second-quarter payments due.
• Aug. 30 – Third- and fourth-quarter payments due.

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:

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

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:

• Sept. 6: EFT #1 — Class codes and carriers
• Sept. 11: EFT #2 — Reappointments for fiscal 2024
• Sept. 13: EFT #3 — Terminations for fiscal 2023

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:

• Meeting materials (available the day before the meeting)
• Q&As (available two or three weeks after the webinar)

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.

See the 2023 Master Schedule of Year-End Close Events for:

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

The fiscal 2023 USAS annual cash-basis close occurs Aug. 31. Instructions and 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 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. 5. Normal activities resume at 8 a.m. on Sept. 5

SPRS agencies must process transactions in the prescribed order for the rollover to fiscal 2024. See SPRS Fiscal Year-End Processing Instructions for the Rollover to Fiscal 2024 (FPP O.002) for complete information.

The last SPA processing cycle before the fiscal year-end close runs Aug. 31. SPA will be available Sept. 5 to accept both fiscal 2022 and fiscal 2023 transactions.

See SPA Fiscal Year-End Close Process (FPP N.008) for more information.

Preliminary copies of the 2023 Equal Employment Opportunity (EEO)-4 Report will be available to agencies July 20 via electronic file transfer. Agencies must review the preliminary report and submit the electronic Report Acknowledgment 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.

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.

The Comptroller’s office is in the early stages of this initiative and a replacement date for these systems has not been determined. Agencies and institutions of higher education will be periodically updated and engaged as this project moves forward to ensure coordination and collaboration with this modernization.

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.

Processing Supplemental Appropriations and Reductions (FPP A. 047) has been updated with instructions for USAS and CAPPS to reflect Senate Bill 30, 88th Legislature, Regular Session.

Affected state agencies and institutions of higher education must complete these profiles and transactions by July 31.

The 88th Legislature, Regular Session, provided appropriations for two salary increases for certain state agency positions in fiscal 2024 and 2025 as well as appropriations in fiscal 2023 to accelerate the effective date of the first increase to July 1.

See Appropriations for the Salary Increase Allocation for Certain State Positions(FPP A.009) and Guidelines for the Salary Increase for Certain State Positions (FPP F.017) for more information.

The 88th Legislature increased state employee salaries in two phases, with the first increase effective July 1, and adopted new salary schedules with the same effective date.

See Classification Salary Schedule For Partial Fiscal 2023 (Effective July 1-Aug. 31, 2023) for the updated salary schedules, and Reason Code Resources and Classification Salary Schedules (FPP R.022) for more information.

Monday, July 3: The Comptroller’s office will be closed; Payment Services will distribute warrants 9–11 a.m.

Tuesday, July 4: The Comptroller’s office will be closed; no warrants will be distributed.

See Payment Distribution for warrant pickup requirements and the System Outages and Holidays calendar for more information.

To ensure correct fiscal year-end USAS balances for imprest, petty cash and travel advance accounts, agencies authorized to maintain these accounts must certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree. Only cash accounts with balances created with funds from the state’s treasury are subject to this requirement.

The certification is due July 7. All corrections must be entered in USAS by July 21.

See USAS Balances for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for more information, including how to request access to the Petty Cash Certification web application and complete the forms.

On July 3, agencies can begin entering fiscal 2024 appropriation budgets in USAS and CAPPS. Submit all required documentation by July 31.

Budget entry and documentation submission must be complete before appropriation control officers can approve a budget setup. State agencies and institutions of higher education should use the provided Excel spreadsheets to complete the required schedules.

See Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules (FPP A.020) for schedule spreadsheets, instructions, definitions, examples and the special requirements for unobligated balances.

On June 30, the General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form are due for agencies listed in Fiscal 2022 Statewide Cost Allocation Summary of Fixed Costs by Agency.

See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.

The Comptroller’s office USAS maintenance staff is streamlining the USAS corrections process for higher education payroll reimbursement documents (T-code pair 246/903).

Starting July 6, each institution’s Document Control (33) profile, document type 5, ALL POST INDICATOR field will be set to a value of Y (all post). This allows users to correct all transactions in a payroll reimbursement document before posting.

Before July 6, institutions not already using the all-post feature must clear all errors for reimbursement payroll batches in edit mode 3 on the USAS Internal Transaction (IT) file so the change to the 33 profile can occur.

See the USAS News (90) screen, Keyword NEWS, Pages 55–56 for more information about this change.

For help with the all-post indicator, contact Jennifer Paris at usas.maintenance@cpa.texas.gov.

For general questions about processing payroll reimbursements, see Processing Third-Party Transactions in USAS for Payment/Travel Cards, Direct Bill Payments and Reimbursements (FPP A.043)(login required).

To ensure correct fiscal year-end USAS balances for imprest, petty cash and travel advance accounts, agencies authorized to maintain these accounts must certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree. Only cash accounts with balances created with funds from the state’s treasury are subject to this requirement.

The certification is due July 7. All corrections must be entered in USAS by July 21.

See USAS Balances for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for more information, including how to request access to the Petty Cash Certification web application and complete the forms.

A CAPPS HR/Payroll user group meeting will be held June 27, 9–10:30 a.m.

A CAPPS Financials user group meeting will be held June 29, 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.

Employees who would face a substantial threat of physical harm if information such as work location were made public may request an exception to open records requests. See Confidential Employee Information for Open Records Requests (FPP L.004) if your agency has employees who might qualify for the exception.

June 15 is the maintenance and corrections deadline for the fiscal 2023 third-quarter Veteran Workforce Summary Reports (March 1 to May 31). Copies of the quarterly reports will be sent by electronic file transfer (EFT) on June 16. The online quarterly report acknowledgment form (with required complaint reporting included) will be available June 16 and must be submitted by June 23.

See Veteran Workforce Summary Reports and Veteran Complaint Reporting (FPP F.038) for more information.

The annual USAS profile rollover occurs June 17. The process automatically creates new profiles for fiscal year (FY) and appropriation year (AY) 2024, based on existing FY23 and AY23 profiles.

See USAS Profile Rollover (FPP Q.007) for more information.

To prepare for the June 17, 2023, rollover to fiscal 2024, the Comptroller’s office will transmit USAS Profile Review and Cleanup Reports to agencies June 1–15.

The reports:

• Help agencies review certain USAS profiles and make necessary changes before the June 17 rollover.
• Allow review of transaction entries, appropriation and USAS balances to prepare for fiscal year-end.
• Include USAS data through the previous business day.

Contact your agency’s financial reporting analyst with report questions. Contact the Comptroller’s help desk at (512) 463-HELP (4357) if you need retransmission of the reports.

See USAS Profile Review and Cleanup Procedures (FPP A.031) for more information.

State agencies and institutions of higher education must review their USAS IT file daily and complete the maintenance necessary to keep the file current and ensure timely processing. Older transactions may not process due to closed fiscal periods.

When posted transactions require deletion, agencies must submit a Super Security Delete Request (73-310). Submit requests by 4 p.m. to ensure same-day processing.

See USAS Internal Transaction File Maintenance and Super Security Delete Process (FPP Q.001) for more information.

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 March through May will be available on DAFR8190 and DAFR8200 on June 9.

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

State agencies and institutions of higher education must report payables and binding encumbrances for third-quarter fiscal 2023 appropriations by June 30 to the Comptroller’s office.

Quarterly certification must be entered in the online form.

See Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for more information.

State agencies and institutions of higher education should follow the Direct Deposit Checklist before setting up, changing or cancelling direct deposit instructions.

If your agency creates its own online direct deposit authorization, Payment Services must approve your agency’s form before it is implemented. See Approval Required for Alternative Methods.

Check the Forms page on FMX to ensure you use the current version. Previously downloaded forms might be outdated. The top of every FMX page has a link to the Forms page.

Topic pages (such as Appropriations and Payment Services link to their specific forms on the Forms page.

Note: Payment Services forms on FMX are secured and require login to prevent unauthorized users from accessing them and submitting them to state agencies. If it is necessary to maintain any of these forms on your agency’s website, ensure the forms require login and are the most current version.

Deadlines for agencies listed in Fiscal 2022 Statewide Cost Allocation Summary of Fixed Costs by Agency (SWCAP) are:

• June 2 – Statewide Cost Allocation Worksheet due.
• June 15 – Fiscal 2023 Agency Statewide Cost Allocation Plan by Method of Finance data available.
• June 30 – General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form (only for listed agencies with federal funds) due.
• July 28 – First- and second-quarter payments due.
• Aug. 30 – Third- and fourth-quarter payments due.

See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.

Public community and junior colleges must provide quarterly data on veteran hiring and employment by completing the Comptroller’s electronic Veteran Workforce Reporting for Public Community/Junior College form. The online form (with required veteran complaint reporting included) will be available June 16 and must be submitted by June 23.

See Public Community and Junior Colleges Veteran Workforce Reporting Criteria in Veteran Workforce Summary Reports and Veteran Complaint Reporting (FPP F.038) for more information, including form criteria, instructions and quarterly reporting deadlines.

Interest earned on fund balances from the American Rescue Plan Act of 2021 (ARPA) by grant subrecipients must be returned to the governor’s office as part of the grant agreement for this funding. Contact the governor’s office for instructions on transferring the interest earned on ARPA balances.

See Depositing Funds 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 questions.

The following FMX Financial Reporting reference topics have been updated with fiscal 2022 information:

• Federal schedules — includes Notes to the Schedule of Expenditures of Federal Awards (SEFA).
• Single audit report package — completed in conjunction with the State Auditor’s office. 

Contact your financial reporting analyst with questions.

For state agencies and institutions of higher education, the monthly and twice-monthly payrolls are due by the seventh workday before payday.

Submitting payrolls to the Comptroller’s office on or before the due dates ensures adequate processing time for direct deposits and warrant distribution.

See Payroll Due Dates and Direct Deposit Schedules (FPP E.030) for more information, including the fiscal 2024 payroll due dates and direct deposit schedule.

June 15 is the maintenance and corrections deadline for the fiscal 2023 third-quarter Veteran Workforce Summary Reports (March 1 to May 31). Copies of the quarterly reports will be sent by electronic file transfer (EFT) on June 16. The online quarterly report acknowledgment form (with required complaint reporting included) will be available June 16 and must be submitted by June 23.

See Veteran Workforce Summary Reports and Veteran Complaint Reporting (FPP F.038) for more information.

The Fiscal 2022 Statewide Cost Allocation Plan, Summary of Fixed Costs PDF (SWCAP) provided by the governor’s office is now available.

Deadlines for agencies listed in Fiscal 2022 Statewide Cost Allocation Summary of Fixed Costs by Agency are:

• June 2 – Statewide Cost Allocation Worksheet due.
• June 15 – Fiscal 2023 Agency Statewide Cost Allocation Plan by Method of Finance data available.
• June 30 – General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form (only for listed agencies with federal funds) due.
• July 28 – First- and second-quarter payments due.
• Aug. 30 – Third- and fourth-quarter payments due.

See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.

A CAPPS HR/Payroll user group meeting will be held May 23, 9-10:30 a.m.

A CAPPS Financials user group meeting will be held May 25, 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.

Agencies with supplemental appropriations made by House Bill 2, 87th Legislature, Regular Session must encumber or accrue obligated funds by June 17 in USAS with an effective date of May 31 to allow expenditure over the next two fiscal years. Any balances not encumbered or accrued will lapse.

Contact your appropriation control officer with questions.

Unclaimed property transferred to the state includes property that might belong to state agencies or institutions of higher education. Money not claimed by May 31 will be deposited into unappropriated general revenue.

See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division.

TINS ACR 60019 created new reason codes for the release of held warrants, and updated the descriptions of each code to better define the disposition of a held warrant that is released. Updated reason codes display on TINS warrant release screens.

See Warrant Hold Release Reason Codes on TexPayment Resource for the updated list of codes.

Contact Payment Services with questions.

May is Direct Deposit Month, a yearly reminder that direct deposit payments save the state money and offer a safe, convenient method of payment to the state's payees. Each agency should review its direct deposit practices to protect itself and its customers.

See Promoting Direct Deposit/Pay Cards for more information.

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.

• Review the instructions for the Semiannual Verification of Users’ Security Access Levels (FPP K.009) (login required).
• Download and review the Agency Security Coordinator Reports (login required).
• Complete and return the Attestation form (73-326) to the Comptroller’s office by May 15.

If you have questions, email ssa.security@cpa.texas.gov.

Letter of authorization (LOA) signature lists currently on file for HRIS, SPRS, USPS and CAPPS expire May 31.

By May 31, each agency and institution of higher education must submit the names of authorized employees and a new LOA signature list form. Beginning June 1, only newly authorized state employees may request data changes.

See Authorization and Request Process for Data Changes to Statewide Payroll/Personnel Systems (FPP M.009) for forms and instructions.

State agency employees can choose to receive their payroll and travel reimbursements on a pay card as an alternative to receiving payments by warrant or direct deposit. Employees can contact their agency payroll office to choose this option.

Agencies can promote the pay card program with downloadable payroll stuffers. See TexPayment Resource – Promoting Direct Deposit/Pay Card.

Pay card setups are available for payments issued via USAS, SPRS and CAPPS. See Pay Cards for Payroll/Retirement Net Pay (FPP P.004).

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.

• Review the instructions for the Semiannual Verification of Users’ Security Access Levels (FPP K.009) (login required).
• Download and review the Agency Security Coordinator Reports (login required).
• Complete and return the Attestation form (73-326) to the Comptroller’s office by May 15.

If you have questions, email ssa.security@cpa.texas.gov.

A CAPPS HR/Payroll user group meeting will be held April 25, 9–10:30 a.m.

A CAPPS Financials user group meeting will be held April 27, 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.

The Comptroller’s office will be closed April 7 to observe Good Friday; however, Payment Services will distribute warrants from 9 – 11 a.m. The warrants will be from the April 6 processing cycle.

See Payment Distribution for warrant pickup requirements.

Fiscal 2023 second-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.

TINS Application Change Request (ACR) 60227 created new agency reports that notify agencies when:

• Direct deposit funds are received from successful reversals and reclamations.
• Direct deposit funds are received from returned money items.
• Reversal and reclamation requests are rejected.

See Reversal/Reclamation Reports for more information.

Agencies also now have the option of requesting their USAS direct deposit funds to be deposited using the payment’s original coding block instead of the default USAS Fund 0980. See Reversal Requests for more information.

Contact Payment Services with questions.

A CAPPS HR/Payroll user group meeting will be held March 28, 9–10:30 a.m.

A CAPPS Financials user group meeting will be held March 30, 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.

The audited State of Texas Annual Comprehensive Financial Report (ACFR) for the fiscal year ending Aug. 31, 2022, is now available. This report presents the financial position and results of operations for Texas state government in accordance with generally accepted accounting principles as prescribed by the Governmental Accounting Standards Board.

The Comptroller’s office bills agencies for their portion of statewide costs using the statewide allocated costs and billing procedures prescribed by the governor’s office. Agencies indicate the basis for allocating statewide costs and use that basis to distribute their statewide costs among sources of funding on the statewide cost allocation worksheet.

The Fiscal 2022 Statewide Cost Allocation Summary of Fixed Costs by Agency provided by the governor's office is delayed beyond the usual first-quarter deadline. When that data is available, the Comptroller’s office will issue separate guidance, including new deadlines.

See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for complete information including contacts, instructions, forms and worksheet.

State agencies and institutions of higher education must report payables and binding encumbrances for second-quarter fiscal 2023 appropriations by March 30 to the Comptroller’s office.

Quarterly certification must be entered in the online form.

See Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for more information.

March 15 is the maintenance and corrections deadline for the fiscal 2023 second-quarter Veteran Workforce Summary Reports (Dec. 1 to Feb. 28). Copies of the quarterly reports will be sent via electronic file transfer (EFT) on March 16. The online quarterly report acknowledgment form (with required complaint reporting included) will be available March 16 and must be submitted by March 23.

See Veteran Workforce Summary Reports and Veteran Complaint Reporting (FPP F.038) for more information.

State agencies and institutions of higher education sometimes send documents with confidential information to Fiscal Management.

An unencrypted email is not a secure transmission. Agencies must send confidential information in an encrypted email or as an encrypted email attachment as prescribed by your agency’s information security policy.

See Confidential Information Must Be Encrypted Before Emailing to Fiscal Management (FPP D.004) for details.

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 December through February will be available on DAFR8190 and DAFR8200 on March 9.

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

Public community and junior colleges must provide quarterly data on veteran hiring and employment by completing the Comptroller’s electronic Veteran Workforce Reporting for Public Community/Junior College form. The online form (with required veteran complaint reporting included) will be available March 16 and must be submitted by March 23.

See Public Community and Junior Colleges Veteran Workforce Reporting Criteria in Veteran Workforce Summary Reports and Veteran Complaint Reporting (FPP F.038) for more information, including form criteria, instructions and quarterly reporting deadlines.

March 15 is the maintenance and corrections deadline for the fiscal 2023 second-quarter Veteran Workforce Summary Reports (Dec. 1 to Feb. 28). Copies of the quarterly reports will be sent via electronic file transfer (EFT) on March 16. The online quarterly report acknowledgment form (with required complaint reporting included) will be available March 16 and must be submitted by March 23.

See Veteran Workforce Summary Reports and Veteran Complaint Reporting (FPP F.038) for more information.

A combined CAPPS HR/Payroll and Financials user group meeting will be held Feb. 28, 9–11 a.m.

See CAPPS HR/Payroll User Group Meetings or CAPPS Financials User Group Meetings for more information. The agenda will be available the morning of the meeting.

For updated USAS documentation, see:

• USAS T-Code Reference Guide (FPP Q.014), with nine transaction code (T-code) sorts available in HTML and a list of commonly used T-codes.
• USAS Reference (FPP Q.012), with updated lists of comptroller general ledger accounts and comptroller objects.

Fiscal 2023 first-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.

Unclaimed property transferred to the state includes property that might belong to state agencies or institutions of higher education. Money not claimed by May 31 will be deposited into unappropriated general revenue.

See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division.

Due to inclement weather, warrant pickup will be available on Friday, Feb. 3, from noon – 2 p.m. Agencies may call (512) 475-5329 to confirm that warrants are available for distribution.

On days the LBJ building is closed but warrant pickup is available, your authorized representative must have photo identification and a cell phone to call (512) 475-5329 on arrival at the LBJ building if no front desk personnel are present.

Due to inclement weather, warrants will not be distributed Thursday, Feb. 2.

Additional Comptroller office building closures or delayed openings will be announced on FMX.

Contact Payment Services at (512) 936-8138 for more information.

Due to inclement weather, warrants will not be distributed Wednesday, Feb. 1.

Additional Comptroller office building closures or delayed openings will be announced on FMX.

Contact Payment Services at (512) 936-8138 for more information.

Due to inclement weather, warrants will not be distributed Tuesday, Jan. 31.

Additional Comptroller office building closures or delayed openings will be announced here on FMX.

Contact Payment Services at (512) 936-8138 for more information.

To make payment information available to the public promptly, the Comptroller’s office must be able to distinguish confidential and nonconfidential payments. State agencies and institutions of higher education must properly mark confidential transactions to protect payee confidentiality, per USAS and CAPPS Confidentiality Indicator (FPP E.045).

The agency or institution submitting a transaction is responsible for determining confidentiality. Transactions are legally considered public unless specifically excluded by the Public Information Act (Texas Government Code, Chapter 552).

An agency or institution that marks a transaction as confidential should be prepared to cite the law or attorney general opinion that excludes the payment from public disclosure.

The Comptroller of Public Accounts is statutorily required to report to each Legislature the results of overpayment recovery audits of certain state agencies by Feb. 1 on odd-numbered years.

See the State of Texas Overpayment Recovery Audit, Report to the 88th Legislature on the Recovery Audit Reports page for more information.

Unclaimed property transferred to the state includes property that might belong to state agencies or institutions of higher education. Money not claimed by May 31 will be deposited into unappropriated general revenue.

See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division.

The 2024-25 Biennial Revenue Estimate (BRE) is available on Comptroller.Texas.Gov, following its release to the Texas Legislature. Lawmakers use this constitutionally mandated estimate to create a balanced budget during the legislative session. 

See the Comptroller’s news release for more on the 2024-25 BRE.

A combined CAPPS HR/Payroll and Financials user group meeting will be held Jan. 26, 9–11 a.m.

See CAPPS HR/Payroll User Group Meetings or CAPPS Financials User Group Meetings for more information. The agenda and meeting materials will be available the morning of the meeting.

Jan. 30 is the last day to adjust the 1099-reportable data and request 1099s in USAS.

Payments of $600 or more to a non-corporate payee for services or interest during a calendar year must be reported to the Internal Revenue Service on Form 1099-Miscellaneous (MISC), Form 1099-Nonemployee Compensation (NEC) or Form 1099-Interest Income (INT).

See USAS Procedures for 1099 Reporting for Calendar Year 2022 (FPP E.001) for more information.

The biennial Report to the 88th Legislature: CAPPS — ERP in Texas is available now for view or download. The report details the progress of statewide deployment of the Centralized Accounting and Payroll/Personnel System (CAPPS).

See the Enterprise Resource Planning (ERP) topic page for more information.

Effective Jan. 1 to Dec. 31, 2023, the maximum mileage reimbursement rate for state employee travel in a personal vehicle will increase to 65.5 cents per mile (up from 62.5 cents in 2022). This rate is consistent with the Internal Revenue Service’s standard mileage rate.

See Current Rates or Transportation: Mileage in Personal Vehicle in Textravel for more information.

Multifactor authentication (MFA) is one of the best practices an agency can use to prevent unauthorized access to its data, devices and networks. MFA requires users to present multiple pieces of information that must be validated by the system before the user can access the system.

It is essential that agencies implement strong password policies to enhance the protection of MFA. However, MFA for CAPPS is only as effective as the surrounding controls that each agency implements. It remains each agency’s responsibility to secure the entire infrastructure supporting the MFA factors (e.g., agency email accounts and voice call). If any of the systems supporting MFA are compromised, it could lead to account takeover.