“What’s New” for Appropriations
06/24/22 | Accounting Policy Webinar Accounting Policy Webinar
An accounting policy webinar will be held July 27, 2 – 4 p.m. See the Accounting Policy Meetings page for the webinar registration. The July 27 meeting page will also be updated with:
Note: Use Google Chrome as the internet browser to avoid Webex compatibility issues. |
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06/24/22 | Reminder – Certification of USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due Reminder – Certification of USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due
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 from funds in the state’s treasury are subject to this requirement. The certification is due July 8. All corrections must be entered in USAS by July 22. 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 fo |
06/17/22 | USAS Budget Entries and Appropriation Schedules Due USAS Budget Entries and Appropriation Schedules Due
On July 1, agencies can begin entering fiscal 2023 appropriation budgets in USAS and CAPPS. Submit all required documentation by July 29. 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. |
06/17/22 | Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs
The third-quarter general revenue (GR) reimbursement deadline for statewide allocated costs for agencies listed in Fiscal 2021 Statewide Cost Allocation Summary of Fixed Costs by Agency is June 30. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms. |
06/10/22 | Certification of USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due Certification of USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due
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 from funds in the state’s treasury are subject to this requirement. The certification is due July 8. All corrections must be entered in USAS by July 22. 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. |
05/31/22 | USAS Profile Review, Cleanup and Rollover to FY23 USAS Profile Review, Cleanup and Rollover to FY23
USAS Profile Review and Cleanup ReportsTo prepare for the June 18, 2022, rollover to fiscal 2023, the Comptroller’s office will transmit USAS Profile Review and Cleanup Reports to agencies June 3 - 16. The reports:
Contact your 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. USAS Profile Rollover to FY/AY23The annual USAS profile rollover occurs June 18. The process automatically creates new profiles for fiscal year (FY) and appropriation year (AY) 2023, based on existing FY22 and AY22 profiles. See USAS Profile Rollover (FPP Q.007) for more information. |
05/31/22 | Review USAS IT File Daily Review USAS IT File Daily
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. For more information, see USAS Internal Transaction File Maintenance and Super Security Delete Process (FPP Q.001). |
05/31/22 | Reminder – Payables and Binding Encumbrances Due Reminder – Payables and Binding Encumbrances Due
State agencies and institutions of higher education must report payables and binding encumbrances for third-quarter fiscal 2022 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. |
05/06/22 | Reminder – Deadline to Request Unclaimed Funds Reminder – Deadline to Request Unclaimed Funds
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. |
04/22/22 | Coronavirus State Fiscal Recovery Fund Coronavirus State Fiscal Recovery Fund
To comply with the final federal rule implementing the Coronavirus State Fiscal Recovery Fund established under the American Rescue Plan Act (ARPA), construction appropriations must have an effective end date of or before Dec. 31, 2026. See Processing Supplemental Appropriations and Reductions (FPP A.047) for more information. |
04/22/22 | Reporting Requirements for ARPA Reporting Requirements for ARPA
For federal relief funds authorized by ARPA (HR 1319) deposited to the state’s treasury before the adjournment of the 87th Legislature, Regular Session, the Comptroller has established Appropriation 21319 for all revenue and expenditure activity relating to these funds. Contact your appropriation control officer (ACO) to request activation of Appropriation 21319. For federal relief funds authorized by ARPA, or similar legislation, and deposited to the state’s treasury after the adjournment of the 87th Legislature, Regular Session, refer to Processing Supplemental Appropriations and Reductions (FPP A.047). See Coronavirus Relief of 2020 Federal Funding Accounting Policy for the State of Texas (FPP A.048) for more information. |
04/22/22 | Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs
The second-quarter general revenue (GR) reimbursement deadline for statewide allocated costs for agencies listed in Fiscal 2021 Statewide Cost Allocation Summary of Fixed Costs by Agency is April 30. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms. |
03/25/22 | Petty Cash Account Procedures Updated Petty Cash Account Procedures Updated
The procedures in Travel Advance Account and Petty Cash Account (APS 010) (FPP A.044) have been updated, including:
The Petty Cash Account Request form (74-213) has also been updated. |
03/18/22 | Encrypt Confidential Emails to Fiscal Management Encrypt Confidential Emails to Fiscal Management
State agencies and institutions of higher education sometimes send documents with confidential information to Fiscal Management. Email is not a secured transmission. Agencies must send confidential information 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. |
03/18/22 | Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs
General revenue (GR) reimbursement deadlines for statewide allocated costs for agencies listed in Fiscal 2021 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. |
03/04/22 | GAA Books Available GAA Books Available
Agencies can purchase bound copies of the 2022-23 General Appropriations Act (GAA) for $15 each, including postage. All orders must be made online and prepaid with an interagency transaction voucher (ITV) or by check. Printed copies will be mailed in May 2022. |
03/04/22 | Reminder – Payables and Binding Encumbrances Due Reminder – Payables and Binding Encumbrances Due
State agencies and institutions of higher education must report payables and binding encumbrances for second quarter fiscal 2022 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. |
02/25/22 | Updated USAS T-Code Sorts and Reference Information Updated USAS T-Code Sorts and Reference Information
For updated USAS documentation, see:
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02/25/22 | Reminder – Statewide Cost Allocation Forms Due Reminder – Statewide Cost Allocation Forms Due
The General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form are due by March 11 for agencies listed in Fiscal 2021 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. |
02/18/22 | Comptroller Manual of Accounts Updated Comptroller Manual of Accounts Updated
Effective Jan. 1, substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009) reflecting legislation passed by the 86th and 87th Legislatures, Regular Session. The Manual of Accounts provides current information on state agencies, appropriated funds, and accounts and object codes for recording accounting transactions. |
02/04/22 | Reminder – Statewide Cost Allocation Worksheet and Forms Due Reminder – Statewide Cost Allocation Worksheet and Forms Due
Deadlines for agencies listed in Fiscal 2021 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. |
01/28/22 | Reminder – Deadline to Request Unclaimed Funds Reminder – Deadline to Request Unclaimed Funds
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. |
01/14/22 | Deadline to Request Unclaimed Funds Deadline to Request Unclaimed Funds
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. |
01/07/22 | Statewide Cost Allocation Worksheet and Forms Due Statewide Cost Allocation Worksheet and Forms Due
The Fiscal 2021 Statewide Cost Allocation Plan, Summary of Fixed Costs PDF provided by the governor’s office is now available. Deadlines for agencies listed in Fiscal 2021 Statewide Cost Allocation Summary of Fixed Costs by Agency are:
Quarterly deadlines for general revenue reimbursements are March 31, April 30, June 30 and Aug. 30. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms. |
01/03/22 | Current Forms Always Available on FMX Current Forms Always Available on FMX
Check the Forms page or appropriate topic page on FMX before submitting a form to ensure you submit the current version. Previously downloaded forms or stored links might be outdated. You’ll find a link to the Forms page at the top of any FMX page. Also, FMX topic pages such as Appropriations or Payment Services feature links to related forms. |
12/13/21 | Supplemental Appropriation and Reduction Transactions Due Supplemental Appropriation and Reduction Transactions Due
Processing Supplemental Appropriations and Reductions (FPP A. 047) has been updated with instructions for USAS and CAPPS to reflect recent changes from the 87th Legislature, Special Sessions. Affected state agencies and institutions of higher education must follow the instructions in FPP A.047 by Dec. 21. |
12/10/21 | 2022 Earned Federal Funds Update 2022 Earned Federal Funds Update
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. |
11/23/21 | Payables and Binding Encumbrances Due Payables and Binding Encumbrances Due
State agencies and institutions of higher education must report payables and binding encumbrances for first-quarter fiscal 2022 appropriations by Dec. 30 to the Comptroller’s office. Quarterly certification must be entered in the online form. See Important Dates in the Reporting Guidelines of Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for more information. |
11/22/21 | Hotel Occupancy Tax Refund Reports Hotel Occupancy Tax Refund Reports
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 DAFR reports 8190 and 8200 Dec. 9. See Hotel Occupancy Tax Quarterly Refund (FPP B.006) for more information. |
11/05/21 | 2021 State of Texas Annual Cash Report 2021 State of Texas Annual Cash Report
The State of Texas Annual Cash Report for fiscal 2021 is now available, as required by Government Code, Section 403.013. The report presents the state’s financial condition and details revenues and expenditures on a cash basis. |
10/29/21 | Benefits Proportional by Method of Finance Reports Due Benefits Proportional by Method of Finance Reports Due
State agencies and institutions of higher education must ensure payments of benefit costs are proportional to the agency’s or institution’s method of finance, unless another legal provision prohibits proportionality. Benefits Proportional by Method of Finance Reports and related adjustments are due Nov. 19. Agencies and institutions funded with a single method of finance must submit a letter confirming this status by Nov. 19. See Benefits Proportional by Method of Finance (APS 011)(FPP A.010) for more information, including forms and sample letters. |
10/22/21 | Reminder – Annual Encumbrance Certification and Automated Lapsing Reminder – Annual Encumbrance Certification and Automated Lapsing
Per Encumbrance Report 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 agencies was Sept. 30.) An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. |
10/08/21 | Reminder – Annual Encumbrance Certification and Automated Lapsing Reminder – Annual Encumbrance Certification and Automated Lapsing
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. (Sept. 30 is the recommended due date for GR consolidated to lapse appropriation balances and submit annual certifications.) 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 prior appropriation years. See Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for details. |
09/17/21 | Annual Encumbrance Reporting Due Annual Encumbrance Reporting Due
State agencies and institutions of higher education must report annual binding encumbrances and payables to the Comptroller’s office per Encumbrance Report 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.) |
09/17/21 | Automated Lapse of Unencumbered Balances Automated Lapse of Unencumbered Balances
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 prior appropriation years Nov. 1 of each fiscal year. 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. |
09/17/21 | Reminder – Take the 2021 Fiscal Management Customer Service Survey Reminder – Take the 2021 Fiscal Management Customer Service Survey
How well are we meeting your customer service expectations? Please let us know by completing the online survey by Friday, Sept. 24. We appreciate your feedback. If you have any questions about the survey, email us at fiscal.documentation@cpa.texas.gov. |
09/10/21 | Take the 2021 Fiscal Management Customer Service Survey Take the 2021 Fiscal Management Customer Service Survey
How well are we meeting your customer service expectations? Please let us know by completing the online survey by Friday, Sept. 24. We appreciate your feedback. If you have any questions about the survey, please email us at fiscal.documentation@cpa.texas.gov. |
09/10/21 | Additional Accounting Policy Statements Updated Additional Accounting Policy Statements Updated
The following Accounting Policy Statements (APSs) have been updated:
Review each APS to ensure compliance with the most current policies and procedures. |
09/10/21 | Comptroller Manual of Accounts Updated Comptroller Manual of Accounts Updated
Effective Sept. 1, substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009) reflecting legislation passed by the 86th and 87th Legislatures, Regular Sessions. The Manual of Accounts provides current information on state agencies, appropriated funds, and accounts and object codes to record accounting transactions. |
09/03/21 | Higher Ed USAS/ABEST Reconciliation Deadline Higher Ed USAS/ABEST Reconciliation Deadline
Institutions of higher education hold appropriated funds outside the state’s treasury and must enter fiscal 2021 expenditure activity in USAS by Oct. 30 for reconciliation with the Legislative Budget Board’s Automated Budget and Evaluation System of Texas (ABEST). See Entering Higher Education Expenditure Activity into USAS for USAS/ABEST Reconciliation (FPP B.011) for additional information. Note: Community/junior colleges are excluded from these requirements. |
08/27/21 | Hotel Occupancy Tax Refund Reports Hotel Occupancy Tax Refund Reports
Agencies that reimburse employees for state-related hotel stays are due a refund for hotel occupancy taxes. USAS automatically generates the refunds each quarter. The hotel occupancy tax refund for August will be available on DAFR reports 8190 and 8200 Sept. 9. See Hotel Occupancy Tax Quarterly Refund (FPP B.006) for more information. |
08/19/21 | Proceeds From the Sale of Surplus Property Proceeds From the Sale of Surplus Property
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 in which the receipts are received. See Proceeds From the Sale of Surplus Property (FPP A.032) for more information. |
08/19/21 | Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs
The fourth-quarter general revenue (GR) reimbursement deadline for statewide allocated costs for agencies listed in Fiscal 2020 Statewide Cost Allocation Summary of Fixed Costs by Agency is Aug. 30. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms. |
08/13/21 | 87th Legislature GAA Updates 87th Legislature GAA Updates
The 87th 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. |
08/13/21 | Do Not Set Effective End Date on Certain RTIs Do Not Set Effective End Date on Certain RTIs
Important reminder for 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) transactions must process successfully during the interagency reconciliation process for the AFR. An RTI (receiving) agency that sets an effective end date on the 55 profile will prevent a transaction (paying) agency from processing any ITV transactions past that effective end date. For example, a transaction entered on Sept. 2 using an RTI with an effective end date of Aug. 31 would not process, even if the effective date on the transaction were backdated to Aug. 31. To avoid this, the RTI agency should not set an effective end date on the 55 profile until the interagency reconciliation process is complete. Agencies should leave the effective end dates on RTIs blank unless there is an explicit need to include one. See the ITV/RTI Process USAS FAQs for more information. |
08/13/21 | Reminder – Systems Unavailable During Year-End Close Reminder – Systems Unavailable During Year-End Close
The USAS annual cash-basis close for fiscal 2021 occurs on 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:
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07/30/21 | Accounting Policy Webinar Accounting Policy Webinar
An accounting policy webinar will be held Aug. 18, 2-4 p.m. See the Accounting Policy Meetings page for the webinar registration. This page will also be updated with:
Note: Use Google Chrome as the internet browser to avoid Webex compatibility issues. |
07/23/21 | Outstanding Warrants Void Aug. 31 Outstanding Warrants Void Aug. 31
The Outstanding Warrants Control Report (DAFR8171) runs on the first Friday of each month. Agencies should monitor their report before warrants become void on Aug. 31. See USAS Annual Close Process (FPP Q.004) for more information, including details on generating reports via the Report Request Profile, USAS 91 screen. Also see Void Warrants. Contact your appropriation control officer with questions. |
07/16/21 | Substantive Changes to Comptroller Manual of Accounts Substantive Changes to Comptroller Manual of Accounts
Substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009) reflecting legislation passed by the 87th Legislature, Regular Session, effective before Sept. 1. The Manual of Accounts provides current information on state agencies, appropriated funds, and accounts and object codes to use when properly recording accounting transactions. |
07/16/21 | Limits on New Accounts, Funds and Revenue Dedications Limits on New Accounts, Funds and Revenue Dedications
House Bill 2896, 87th Legislature, Regular Session, continues the policy of limiting the number of new general revenue accounts, special funds and dedications of revenue. See Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue (FPP A.046) for a summary of HB 2896. |
07/09/21 | AY 2021 Earned Federal Funds Collections Reminder AY 2021 Earned Federal Funds Collections Reminder
Earned federal funds that agencies deposit into Appropriation 70000 in amounts above the level identified in the General Appropriations Act (GAA), Article IX, Section 13.11(b), plus benefits (13.11[g]), are appropriated subject to certain conditions and deadlines. For defined conditions and deadlines, see the Appropriation Authority for Earned Federal Fund Collections Above the Annual Level section of Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) (FPP A.017). Contact your agency’s appropriation control officer with any questions. |
07/09/21 | Reminder – USAS Budget Entries and Appropriation Schedules Due Reminder – USAS Budget Entries and Appropriation Schedules Due
Fiscal 2022 appropriation budgets must be entered into USAS and all required documentation submitted by July 30. Budget entry and documentation submission must be complete before appropriation control officers can approve a budget setup. See Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules (FPP A.020) for more information including schedule spreadsheets, instructions, definitions and samples. |
07/02/21 | Fiscal Year-End Close Schedule Fiscal Year-End Close Schedule
See the 2021 Master Schedule of Year-End Close Events, which includes:
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07/02/21 | USAS and CAPPS Financials Year-End Process USAS and CAPPS Financials Year-End Process
The fiscal 2021 USAS annual cash-basis close occurs on Tuesday, Aug. 31. Instructions, including deadlines for submitting documents, are in USAS Annual Close Process (FPP Q.004). See Scheduling Critical Payments at Year-End for more information by appropriation year, including deadlines. Agencies using CAPPS Financials must also follow CAPPS Financials Year-End Processing Instructions (FPP T.001). |
07/02/21 | HB 2 Supplemental Appropriation and Reduction Transactions Due HB 2 Supplemental Appropriation and Reduction Transactions Due
Processing Supplemental Appropriations and Reductions (FPP A. 047) has been updated with instructions for USAS and CAPPS to reflect House Bill 2, 87th Legislature, Regular Session. The update includes a new section with instruction for outstanding Senate Bill 500 transactions. Affected state agencies and institutions of higher education must follow the instructions in FPP A.047 by Aug. 6. |
06/25/21 | Accounting Policy Webinar Accounting Policy Webinar
An accounting policy webinar will be held July 14, 2-4 p.m. See the Accounting Policy Meetings page for the webinar registration. This page will also be updated with:
Note: Use Google Chrome as the internet browser to avoid Webex compatibility issues. |
06/25/21 | Reminder – Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due Reminder – Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due
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 from funds in the state’s treasury are subject to this requirement. The certification is due July 9. All corrections must be entered in USAS by July 23. 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. |
06/18/21 | USAS Budget Entries and Appropriation Schedules Due USAS Budget Entries and Appropriation Schedules Due
Enter fiscal 2022 appropriation budgets into USAS and submit all required documentation by July 30. Entry into USAS and CAPPS can begin July 1. Budget entry and documentation submission must be complete before appropriation control officers can approve a budget setup. State agencies and institutions of higher education are encouraged to use the provided Excel spreadsheets for completing 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. |
06/18/21 | Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs
The third-quarter general revenue (GR) reimbursement deadline for statewide allocated costs for agencies listed in Fiscal 2020 Statewide Cost Allocation Summary of Fixed Costs by Agency is June 30. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms. |
06/11/21 | Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due
To ensure correct fiscal year-end USAS balances for imprest, petty cash and travel advance accounts, agencies authorized to maintain these accounts are required to certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree. Only cash accounts with balances created from funds in the state’s treasury are subject to this requirement. The certification is due July 9. All corrections must be entered in USAS by July 23. 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. |
05/28/21 | USAS Profile Rollover to FY/AY22 USAS Profile Rollover to FY/AY22
The annual USAS profile rollover occurs June 19. The process automatically creates new profiles for fiscal year (FY) and appropriation year (AY) 2022, based on existing FY21 and AY21 profiles. See USAS Profile Rollover (FPP Q.007) for more information. |
05/28/21 | USAS Profile Review and Cleanup Reports Available Early June USAS Profile Review and Cleanup Reports Available Early June
To prepare for the June 19, 2021, rollover to fiscal 2022, the Comptroller’s office will transmit USAS Profile Review and Cleanup Reports to agencies June 3-10. The reports:
Contact your 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. |
05/28/21 | Payables and Binding Encumbrances Due Payables and Binding Encumbrances Due
State agencies and institutions of higher education must report payables and binding encumbrances for third quarter fiscal 2021 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. |
05/14/21 | Reminder – Deadline To Request Unclaimed Funds Reminder – Deadline To Request Unclaimed Funds
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. |
05/07/21 | SB 500 Supplemental Appropriations Expiring June 5 SB 500 Supplemental Appropriations Expiring June 5
Agencies with supplemental appropriations made by Senate Bill (SB) 500, 86th Legislature, Regular Session have been contacted by an appropriation control officer about any remaining balances. Obligated funds must be encumbered or accrued by June 5 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. |
04/30/21 | Promote Direct Deposit Month Promote Direct Deposit Month
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 payees of the state. May is a good time for each agency to review its direct deposit practices to protect your agency and your customers. See Promoting Direct Deposit for more information. |
04/30/21 | Accounting Policy Webinar Accounting Policy Webinar
An accounting policy webinar will be held May 19, 2–4 p.m. See the Accounting Policy Meetings page for the webinar registration. This page will also be updated with:
Note: Use Google Chrome as the internet browser to avoid Webex compatibility issues. |
04/23/21 | Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs
The second-quarter general revenue (GR) reimbursement deadline for statewide allocated costs for agencies listed in Fiscal 2020 Statewide Cost Allocation Summary of Fixed Costs by Agency is April 30. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms. |
04/16/21 | Encrypt Confidential Emails to Fiscal Management Encrypt Confidential Emails to Fiscal Management
State agencies and institutions of higher education sometimes send documents with confidential information to Fiscal Management. Email is not a secure transmission. Agencies must send confidential information 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. |
04/09/21 | Accounting Policy Webinar Accounting Policy Webinar
An accounting policy webinar will be held April 28, 2-4 p.m. See the Accounting Policy Meetings page for the webinar registration. This page will also be updated with:
Note: Use Google Chrome as the internet browser to avoid Webex compatibility issues. |
03/19/21 | Reminder — Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder — Quarterly GR Reimbursement Due for Statewide Allocated Costs
General revenue (GR) reimbursement deadlines for statewide allocated costs for agencies listed in Fiscal 2020 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. |
03/12/21 | Reporting Requirements for Coronavirus Relief Funding Reporting Requirements for Coronavirus Relief Funding
State agencies and institutions of higher education that expect to receive coronavirus relief funds authorized by the Consolidated Appropriations Act, 2021 (HR 133) or the American Rescue Plan Act of 2021 (HR 1319) must use the new appropriation numbers established for grants/awards authorized by each act and create a program cost account (PCA) that infers the correct appropriation, program code and title. See Coronavirus Relief of 2020 Federal Funding Accounting Policy (FPP A.048) for specific appropriation numbers and more information. Contact your appropriation control officer to request activation of the new appropriations. |
03/05/21 | Payables and Binding Encumbrances Due Payables and Binding Encumbrances Due
State agencies and institutions of higher education must report payables and binding encumbrances for second quarter fiscal 2021 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. |
02/26/21 | Updated USAS T-Code Sorts and Reference Information Updated USAS T-Code Sorts and Reference Information
See FMX for updated USAS documentation:
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02/18/21 | Warrant Distribution Delayed Due to Inclement Weather Warrant Distribution Delayed Due to Inclement Weather
Weather permitting, warrant pickup will be available on Friday, Feb. 19 from noon – 4 p.m. Agencies may call (512) 475-5329 beginning at 9 a.m. on Friday to confirm that warrants will be available for distribution. On days the Comptroller’s office is closed but warrant pickup is available, your authorized representative must have photo identification and a cell phone to call |
02/17/21 | Warrant Distribution Canceled Due to Inclement Weather Warrant Distribution Canceled Due to Inclement Weather
Due to inclement weather, the Comptroller’s office will be closed on Thursday, Feb. 18. Warrants will not be distributed on this day. Additional Comptroller office closures or delayed openings will be announced here on FMX. |
02/16/21 | Warrant Distribution Canceled Due to Inclement Weather Warrant Distribution Canceled Due to Inclement Weather
Due to inclement weather, the Comptroller’s office will be closed on Wednesday, Feb. 17. Warrants will not be distributed on this day. Additional Comptroller office closures or delayed openings will be announced here on FMX. |
02/15/21 | Warrant Distribution Canceled Due to Inclement Weather Warrant Distribution Canceled Due to Inclement Weather
Due to inclement weather, the Comptroller’s office will be closed on Tuesday, Feb. 16. Warrants will not be distributed on this day. Additional Comptroller office closures or delayed openings will be announced here on FMX. |
02/12/21 | Reminder — Deadline To Request Unclaimed Funds Reminder — Deadline To Request Unclaimed Funds
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. |
01/29/21 | Deadline To Request Unclaimed Funds Deadline To Request Unclaimed Funds
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. |
01/15/21 | Biennial Revenue Estimate Now Available Biennial Revenue Estimate Now Available
The 2022-23 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 2022-23 BRE. |
01/08/21 | Statewide Cost Allocation Worksheet and Forms Due Statewide Cost Allocation Worksheet and Forms Due
The Fiscal 2020 Statewide Cost Allocation Plan, Summary of Fixed Costs PDF provided by the governor’s office is now available. Deadlines for agencies listed in Fiscal 2020 Statewide Cost Allocation Summary of Fixed Costs by Agency are:
Quarterly deadlines for general revenue reimbursements are March 31, April 30, June 30 and Aug. 30. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms. |
01/04/21 | Coronavirus Relief Fund Deposit Requirements Coronavirus Relief Fund Deposit Requirements
State agencies and institutions of higher education must deposit all federal coronavirus relief funds into Appropriated Fund 0325. See Coronavirus Relief Accounting Policy (FPP A.048) for additional requirements; see Tracking Expenditures and Revenue Related to Disaster Relief Efforts (FPP K.014) for tracking information. Coronavirus relief funds held outside the state’s treasury or in Treasury Safekeeping Trust or external federal trust accounts are not required to report through Appropriated Fund 0325. Contact your agency’s Comptroller representative with questions. |
01/04/21 | Current Forms Always Available on FMX Current Forms Always Available on FMX
Check the Forms page or appropriate topic page before submitting a form to ensure you submit the current version. Previously downloaded forms or stored links might be outdated. You’ll find a link to the Forms page at the top of any page. Also, topic pages such as Appropriations or Payment Services feature links to related forms. |
12/04/20 | Reminder — New Local Funds Reporting Requirements Due Reminder — New Local Funds Reporting Requirements Due
State agencies that receive, spend or administer revenue held outside the state's treasury (local funds) are required to submit financial data on those funds to the Comptroller’s office. Fiscal 2021 projected data must be submitted by Dec. 11 using the updated Excel reporting spreadsheet provided in Requirements for Local Operating Funds and Associated Local Funds (FPP S.009). See additional reporting requirements per the GAA (Art. IX, Sec. 17.09) in the Agency Requirements section of FPP S.009. |
11/30/20 | Payables and Binding Encumbrances Due Payables and Binding Encumbrances Due
State agencies and institutions of higher education must report payables and binding encumbrances for first-quarter fiscal 2021 appropriations by Dec. 30 to the Comptroller’s office. Quarterly certification must be entered in the online form. See Important Dates in the Reporting Guidelines of Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for more information. |
11/20/20 | Hotel Occupancy Tax Refund Reports Hotel Occupancy Tax Refund Reports
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 DAFR reports 8190 and 8200 on Dec. 9. See Hotel Occupancy Tax Quarterly Refund(FPP B.006) for more information. |
11/20/20 | Reminder — New Local Funds Reporting Requirements Due Reminder — New Local Funds Reporting Requirements Due
State agencies that receive, spend or administer revenue held outside the state’s treasury (local funds) are required to submit financial data on those funds to the Comptroller’s office. Fiscal 2021 projected data must be submitted by Dec. 11 using the updated Excel reporting spreadsheet provided in Requirements for Local Operating Funds and Associated Local Funds (FPP S.009). See Additional reporting requirements per the GAA (Art. IX, Sec. 17.09) in the Agency Requirements section of FPP S.009. |
11/13/20 | New Local Funds Reporting Requirements Due New Local Funds Reporting Requirements Due
According to 2020-21 General Appropriations Act requirements, any state agency that receives, spends or administers revenue held outside the state’s treasury (local funds) is required to submit financial data on those funds to the Comptroller’s office. Fiscal 2021 projected data must be submitted by Dec. 11 using the updated Excel reporting spreadsheet provided in Requirements for Local Operating Funds and Associated Local Funds (FPP S.009). See Additional reporting requirements per the GAA (Art. IX, Sec. 17.09) in the Agency Requirements section of FPP S.009. |
11/06/20 | 2020 State of Texas Annual Cash Report 2020 State of Texas Annual Cash Report
The State of Texas Annual Cash Report for fiscal 2020 is now available. The report presents the state’s financial condition and details revenues and expenditures on a cash basis, as required by Government Code, Section 403.013. |
10/30/20 | Benefits Proportional by Method of Finance Reports Due Benefits Proportional by Method of Finance Reports Due
State agencies and institutions of higher education are required to ensure payments of benefit costs are proportional to the agency’s or institution’s method of finance, unless another legal provision prohibits proportionality. Benefits Proportional by Method of Finance Reports and related adjustments are due Nov. 19. Agencies and institutions funded with a single method of finance must submit a letter confirming this status by Nov. 19 See Benefits Proportional by Method of Finance (APS 011) (FPP A.010) for more information, including forms and sample letters. |
10/23/20 | Reminder — Annual Encumbrance Certification and Automated Lapsing Reminder — Annual Encumbrance Certification and Automated Lapsing
Per Encumbrance Report 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. |
10/16/20 | Latest Top 10 Audit Findings Latest Top 10 Audit Findings
The latest top 10 audit 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 the FMX Audit topic page to view purchase policies and procedures, post-payment audit reports and more. |
10/16/20 | Reminder — Annual Encumbrance Certification and Automated Lapsing Reminder — Annual Encumbrance Certification and Automated Lapsing
Per Encumbrance Report 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. |
10/09/20 | Accounting Policy Webinar Accounting Policy Webinar
An accounting policy webinar will be held Oct. 27, 1-3 p.m. See the Accounting Policy Meetings page for the webinar registration. This page will also be updated with:
Note: Use Google Chrome as the internet browser to avoid Webex connectivity issues. |
10/09/20 | Reminder — Annual Encumbrance Certification and Automated Lapsing Reminder — Annual Encumbrance Certification and Automated Lapsing
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. (Sept. 30 is the recommended due date for GR consolidated to lapse appropriation balances and submit annual certifications.) 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 prior appropriation years. See Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for details. |
09/18/20 | Annual Encumbrance Reporting Due Annual Encumbrance Reporting Due
State agencies and institutions of higher education must report annual binding encumbrances and payables to the Comptroller’s office per Encumbrance Report 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.) |
09/18/20 | Automated Lapse of Unencumbered Balances Automated Lapse of Unencumbered Balances
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 is statutorily required to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years on Nov. 1 of each fiscal year. To do this, 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. |
09/18/20 | Reminder — Take the Fiscal Management Customer Service Survey Reminder — Take the Fiscal Management Customer Service Survey
How well are we meeting your customer service expectations? Please let us know by completing the online survey by Friday, Sept. 25. We appreciate your feedback. If you have any questions about the survey, please email us at fiscal.documentation@cpa.texas.gov. |
09/11/20 | Take the 2020 Fiscal Management Customer Service Survey Take the 2020 Fiscal Management Customer Service Survey
How well are we meeting your customer service expectations? Please let us know by completing the online survey by Friday, Sept. 25. We appreciate your feedback. If you have any questions about the survey, please email us at fiscal.documentation@cpa.texas.gov. |
09/04/20 | Accounting Policy Webinar Accounting Policy Webinar
An accounting policy webinar will be held Sept. 22, 1-3 p.m. See the Accounting Policy Meetings page for webinar registration. The agenda and meeting materials will be available the day before the meeting. |
09/04/20 | Higher Ed USAS/ABEST Reconciliation Deadline Higher Ed USAS/ABEST Reconciliation Deadline
Institutions of higher education hold appropriated funds outside the state’s treasury and must enter fiscal 2020 expenditure activity in USAS by Oct. 30 for reconciliation with the Legislative Budget Board’s Automated Budget and Evaluation System of Texas (ABEST). See Entering Higher Education Expenditure Activity into USAS for USAS/ABEST Reconciliation (FPP B.011) for additional information. Note: Community/junior colleges are excluded from these requirements. |
08/21/20 | Hotel Occupancy Tax Refund Reports Hotel Occupancy Tax Refund Reports
Agencies that reimburse employees for state-related hotel stays are due a refund for hotel occupancy taxes. USAS automatically generates the refunds each quarter. The hotel occupancy tax refund for August will be available on DAFR reports 8190 and 8200 on Sept. 9. See Hotel Occupancy Tax Quarterly Refund (FPP B.006) for more information. |
08/14/20 | Do Not Set Effective End Date on Certain RTIs Do Not Set Effective End Date on Certain RTIs
Important reminder for 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. For example, a transaction entered on Sept. 2 using an RTI with an effective end date of Aug. 31 would not process, even if the effective date on the transaction were backdated to Aug. 31. To avoid this, the RTI agency should not set an effective end date on the 55 profile until the interagency reconciliation process is complete. Agencies should leave the effective end dates on RTIs blank unless there is an explicit need to include one. See the ITV/RTI Process USAS FAQs for more information. |
08/14/20 | Accounting Policy Webinar Accounting Policy Webinar
An accounting policy webinar will be held Aug. 25, 1-3 p.m. See the Accounting Policy Meetings page for the agenda and webinar registration. |
08/14/20 | Reminder — Systems Unavailable During Year-End Close Reminder — Systems Unavailable During Year-End Close
The USAS annual cash-basis close for fiscal 2020 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:
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07/24/20 | Outstanding Warrants Void Aug. 31 Outstanding Warrants Void Aug. 31
The Outstanding Warrants Control Report (DAFR8171) is generated on the first Friday of each month. Agencies should monitor their report before warrants become void on Aug. 31. See USAS Annual Close Process (FPP Q.004) for more information, including details on generating reports via the Report Request Profile, USAS 91 screen. Contact your appropriation control officer with questions. |
07/17/20 | Accounting Policy Webinar Accounting Policy Webinar
An accounting policy webinar will be held July 31, 10 a.m.-noon. See the Accounting Policy Meetings page for the agenda and webinar registration. Also, the June 30 meeting page now includes questions and answers from that webinar. |
07/10/20 | Reminder – Fiscal 2021 USAS Budget Entries Due Reminder – Fiscal 2021 USAS Budget Entries Due
Fiscal 2021 appropriation budgets must be entered into USAS and all required documentation submitted by July 31. Budget entry and documentation submission must be completed before appropriation control officers can approve a budget setup. See Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules (FPP A.020) for more information including schedule spreadsheets, instructions, definitions and samples. |
07/02/20 | USAS and CAPPS Financials Year-End FPPs Updated USAS and CAPPS Financials Year-End FPPs Updated
The fiscal 2020 USAS annual cash-basis close occurs on Aug. 31. The instructions, including deadlines for submitting documents, are available 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 need to also follow CAPPS Financials Year-End Processing Instructions (FPP T.001). |
07/02/20 | Master Schedule of Year-End Close Events Master Schedule of Year-End Close Events
See the 2020 Master Schedule of Year-End Close Events, which includes:
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07/02/20 | AY 2020 Earned Federal Funds Collections Reminder AY 2020 Earned Federal Funds Collections Reminder
Earned federal funds that agencies deposit into Appropriation 70000 in amounts above the level identified in the General Appropriations Act are appropriated, subject to certain conditions and deadlines. See the Appropriation Authority for Earned Federal Fund Collections Above the Annual Level section of Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) (FPP A.017) for conditions and deadlines. Contact your agency’s appropriation control officer with any questions. |
06/26/20 | Reminder – Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due Reminder – Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due
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 from funds in the state’s treasury are subject to this requirement. The certification is due July 10. All corrections must be entered in USAS by July 24. 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. |
06/19/20 | Fiscal 2021 USAS Budget Entries Due Fiscal 2021 USAS Budget Entries Due
Enter fiscal 2021 appropriation budgets into USAS and submit all required documentation by July 31. Entry into USAS and CAPPS can begin July 1. Budget entry and documentation submission must be complete before appropriation control officers can approve a budget setup. State agencies and institutions of higher education are encouraged to use the provided Excel spreadsheets for completing 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. |
06/19/20 | Accounting Policy Webinar Accounting Policy Webinar
An accounting policy webinar will be held June 30, 1-3 p.m. See Accounting Policy Meetings for the agenda and webinar registration. |
06/12/20 | Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due
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 from funds in the state's treasury are subject to this requirement The certification is due July 10. All corrections must be entered in USAS by July 24. See USAS Balances for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for more information including how to request access and complete the forms. |
05/29/20 | New FAQs for Coronavirus Relief Fund Requirements New FAQs for Coronavirus Relief Fund Requirements
The Comptroller’s office has added a list of frequently asked questions (FAQs) to it Coronavirus Relief Accounting Policy (FPP A.048) to help state agencies and institutions of higher education comply with federal and state standards for recording, tracking and reporting coronavirus relief funds. The FAQs address coronavirus relief fund eligibility and recording, the use of additional funds or existing federal grants, and more. Contact your agency’s Comptroller representative with questions. |
05/29/20 | Third Quarter Payables and Binding Encumbrances Due Third Quarter Payables and Binding Encumbrances Due
State agencies and institutions of higher education must report payables and binding encumbrances for third quarter fiscal 2020 appropriations to the Comptroller’s office by June 30. Agencies must enter quarterly certification in the online form. See Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for more information. |
05/22/20 | USAS Profile Rollover to FY/AY21 Set for June 20 USAS Profile Rollover to FY/AY21 Set for June 20
The annual USAS profile rollover occurs on June 20. The process automatically creates new profiles for fiscal year (FY) and appropriation year (AY) 2021, based on existing FY20 and AY20 profiles. See USAS Profile Rollover (FPP Q.007) for more information. |
05/22/20 | USAS Profile Review and Cleanup Reports Available Early June USAS Profile Review and Cleanup Reports Available Early June
To prepare for the June 20 rollover to fiscal 2021, the Comptroller’s office will transmit USAS Profile Review and Cleanup Reports to agencies on June 3 through June 10. The reports:
Contact your financial reporting analyst for 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. |
05/05/20 | Coronavirus Relief Fund Requirements Coronavirus Relief Fund Requirements
State agencies and institutions of higher education must follow the Federal Funding Accountability and Transparency Act (FFATA) standards, any additional requirements made by the federal awarding agency, and Comptroller’s office guidelines for recording, tracking and reporting of Coronavirus Relief funds. The Comptroller’s office has created Appropriated Fund 0325 to use in conjunction with the disaster PCA group 20201 when recording Coronavirus Relief fund accounting activity, and has published Coronavirus Relief Accounting Policy (FPP A.048) for agency guidance. Coronavirus relief funds held outside the state’s treasury or in Treasury Safekeeping Trust or external federal trust accounts are not required to report through Appropriated Fund 0325. Contact your agency’s Comptroller representative with questions. |
05/01/20 | Reminder – Agencies Must Request Unclaimed Funds by May 31 Reminder – Agencies Must Request Unclaimed Funds by May 31
Unclaimed property turned over to the state includes property that might belong to state agencies or institutions of higher education. If agencies and institutions do not claim property by May 31, the Comptroller's office deposits the money into unappropriated general revenue. See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division. |
03/20/20 | Encrypt Confidential Emails to Fiscal Management Encrypt Confidential Emails to Fiscal Management
State agencies and institutions of higher education might need to send documents with confidential information to Fiscal Management. Email is not a secured transmission. Agencies must send confidential information 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. |
03/18/20 | Fiscal Resources and Required Actions for Tracking Coronavirus-Related Activity Fiscal Resources and Required Actions for Tracking Coronavirus-Related Activity
The Comptroller’s office provides accounting guidance and resources to assist agencies and institutions of higher education in disaster relief efforts. See Accounting for Disaster Relief Efforts (FPP K.011) for additional information. To assess the fiscal impact of coronavirus-related activity on state resources, the Comptroller’s office requires agencies and institutions of higher education to track expenditures and revenues directly related to significant disaster relief efforts. See Tracking Expenditures and Revenues Related to Disaster Relief Efforts (FPP K.014) for additional information, or contact your agency’s appropriation control officer. As state agencies and institutions start to alter work schedules, emergency leave tracking must be standardized within the statewide payroll systems. For more information on COVID-19 leave reporting:
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03/06/20 | Statewide Cost Allocation Worksheet Forms Due Statewide Cost Allocation Worksheet Forms Due
The Fiscal 2019 Statewide Cost Allocation Plan Summary of Fixed Costs (PDF) provided by the Governor’s Office is now available. Deadlines for agencies listed on the Fiscal 2019 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. |
03/06/20 | Second Quarter Payables and Binding Encumbrances Due Second Quarter Payables and Binding Encumbrances Due
State agencies and institutions of higher education must report payables and binding encumbrances for second quarter fiscal 2020 appropriations by March 30 to the Comptroller's office. Each agency must enter quarterly certification in the online form. See Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for more information. |
03/06/20 | USAS T-Code Sorts and Reference Information Updated USAS T-Code Sorts and Reference Information Updated
USAS documentation has updates on FMX:
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02/14/20 | Texas Comptroller Manual of Accounts Updated Texas Comptroller Manual of Accounts Updated
Substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009). The Manual of Accounts provides information on state agencies, appropriated funds, accounts and object codes used to record accounting transactions. The updates reflect legislation passed by the 86th Legislature, Regular Session, that took effect Jan. 1. |
01/31/20 | Reminder – Agencies Must Request Unclaimed Funds by May 31 Reminder – Agencies Must Request Unclaimed Funds by May 31
Unclaimed property turned over to the state includes property that might belong to state agencies or institutions of higher education. If agencies and institutions do not claim property by May 31, the Comptroller's office deposits the money into unappropriated general revenue. See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division. |
01/03/20 | Order Copies of the GAA Now Order Copies of the GAA Now
Agencies can purchase bound copies of the 2020-21 General Appropriations Act (GAA) for $15 per book, including postage. All orders must be prepaid and made online with an interagency transaction voucher (ITV) or by check. Printed copies will be mailed in early March 2020. |
01/03/20 | Agencies Must Request Unclaimed Funds by May 31 Agencies Must Request Unclaimed Funds by May 31
Unclaimed property turned over to the state includes property that might belong to state agencies or institutions of higher education. If agencies and institutions do not claim property by May 31, the Comptroller’s office deposits the money into unappropriated general revenue. See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division. |
01/03/20 | Current Forms Always Available on FMX Current Forms Always Available on FMX
Check the Forms page or appropriate topic page on FMX before submitting a form to ensure you submit the current version. Previously downloaded forms or stored links might be outdated. You’ll find a link to the Forms page at the top of any FMX page. Forms can be sorted alphabetically, numerically or by topic. Also, FMX topic pages such as Appropriations or Payment Services feature links to related forms. |
12/13/19 | Coming Soon: New Look for FMX Coming Soon: New Look for FMX
Fiscal Management’s website will have a new look in 2020. FMX will remain your resource for fiscal policies, procedures and forms, and bookmarks will still navigate to your favorite pages. The rollout is planned for January. |
12/02/19 | First Quarter Payables and Binding Encumbrances Due First Quarter Payables and Binding Encumbrances Due
State agencies and institutions of higher education must report payables and binding encumbrances for first quarter fiscal 2020 appropriations by Dec. 30 to the Texas Comptroller of Public Accounts. Quarterly certification must be entered in the online form. See Important Dates in the Reporting Guidelines of Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for more information. |
11/22/19 | Hotel Occupancy Tax Refund Reports Available Dec. 9 Hotel Occupancy Tax Refund Reports Available Dec. 9
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 DAFR reports 8190 and 8200 on Dec. 9. See Hotel Occupancy Tax Quarterly Refund (FPP B.006) for more information. |
11/08/19 | State of Texas Annual Cash Report Now Available State of Texas Annual Cash Report Now Available
The State of Texas Annual Cash Report for fiscal 2019 is now available. The report presents the state’s financial condition and details revenues and expenditures on a cash basis, as required by Government Code, Section 403.013. |
11/01/19 | Benefits Proportional by MOF Reports Due Benefits Proportional by MOF Reports Due
State agencies and institutions of higher education must ensure payments of benefit costs are proportional to the agency’s or institution’s method of finance (MOF), unless another legal provision prohibits proportionality. Benefits Proportional by Method of Finance Reports and related adjustments are due Nov. 19. Agencies and institutions funded with a single method of finance must submit a letter confirming this status by Nov. 19. For forms and sample letters, see Benefits Proportional by Method of Finance (APS 011) (FPP A.010). |
10/18/19 | Reminder – Annual Encumbrance Certification and Automated Lapsing Due Reminder – Annual Encumbrance Certification and Automated Lapsing Due
Per Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019), state agencies and institutions of higher education must submit the online Annual Certification by Oct. 30. (The recommended due date for simplified reporting agencies was Sept. 30.) An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. |
10/11/19 | Reminder – See Dates for Annual Encumbrance Certification and Automated Lapsing Reminder – See Dates for Annual Encumbrance Certification and Automated Lapsing
By Oct. 30 each year, state agencies and institutions of higher education must lapse appropriation balances that exceed the level needed to satisfy outstanding binding encumbrances and/or payables. All agencies must also submit the online annual certification by Oct. 30. (Sept. 30 is the recommended due date for simplified reporting agencies to lapse appropriation balances and submit annual certifications.) 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 prior appropriation years. See Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for details. |
09/20/19 | Online Form for Annual Encumbrance Reporting Due Oct. 30 Online Form for Annual Encumbrance Reporting Due Oct. 30
State agencies and institutions of higher education must report annual binding encumbrances and payables to the Comptroller’s office per Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019). The annual reporting requirement includes the fourth quarter of the previous appropriation year. All agencies must submit the online Annual Certification by Oct. 30. (The recommended due date for simplified reporting agencies is Sept. 30.) |
09/20/19 | Automated Lapse of Unencumbered Balances Starts Nov. 1 Automated Lapse of Unencumbered Balances Starts Nov. 1
By Oct. 30 each year, all agencies must lapse appropriation balances that exceed the level necessary to satisfy any outstanding binding encumbrances and/or payables. (The recommended due date for simplified reporting agencies is Sept. 30.) The Comptroller’s office is statutorily required to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years on Nov. 1 of each fiscal year. To facilitate this, an automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. Appropriation balances must be reviewed for accuracy prior to the lapse process. See Reviewing Appropriation Balances Prior to UB or Lapsing in APS 018 for full details. |
09/13/19 | Take the 2019 Fiscal Management Customer Service Survey by Sept. 27 Take the 2019 Fiscal Management Customer Service Survey by Sept. 27
How well are we meeting your customer service expectations? Please let us know by completing the online survey by Friday, Sept. 27. We appreciate your feedback. If you have any questions about the survey, email us at fiscal.documentation@cpa.texas.gov. |
09/13/19 | Substantive Changes Made to Texas Comptroller Manual of Accounts Substantive Changes Made to Texas Comptroller Manual of Accounts
Several substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009). The Manual of Accounts provides information on state agencies, appropriated funds, accounts and object codes used to record accounting transactions. The updates reflect legislation passed by the 86th Legislature, Regular Session, that took effect Sept. 1. |
09/06/19 | Additional Accounting Policy Statements Have Been Updated Additional Accounting Policy Statements Have Been Updated
Several Accounting Policy Statements (APSs) have been updated through acts of the 86th Legislature, Regular Session. The APSs include changes to terminology, policies, procedures and transaction coding blocks. Each APS should be carefully reviewed to ensure compliance with the most current policies and procedures. |
09/06/19 | Higher Ed USAS/ABEST Reconciliation Due Oct. 30 Higher Ed USAS/ABEST Reconciliation Due Oct. 30
Institutions of higher education hold appropriated funds outside the state’s treasury and must enter fiscal 2019 expenditure activity into USAS by Oct. 30 for reconciliation with the Legislative Budget Board’s Automated Budget and Evaluation System of Texas (ABEST). See Entering Higher Education Expenditure Activity into USAS for USAS/ABEST Reconciliation (FPP B.011) for additional information. Note: Community/junior colleges are excluded from these requirements. |
08/30/19 | Hotel Occupancy Tax Refund Reports Available Sept. 9 Hotel Occupancy Tax Refund Reports Available Sept. 9
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 August will be available on DAFR reports 8190 and 8200 on Sept. 9. See Hotel Occupancy Tax Quarterly Refund (FPP B.006) for more information. |
08/16/19 | Summary of Changes Made by the 86th Legislature Summary of Changes Made by the 86th Legislature
The 86th Legislature made many changes to Article IX of the General Appropriations Act (GAA) that 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 these changes and major bills passed that affect state agencies. |
08/16/19 | AY 2020 Earned Federal Funds Collections Reminder AY 2020 Earned Federal Funds Collections Reminder
Earned federal funds that agencies deposit into Appropriation 70000 in amounts above the level identified in GAA, Article IX, Section 13.11(b), plus benefits (13.11[g]), are appropriated subject to certain conditions and deadlines. For defined conditions and deadlines, see the Appropriation Authority for Earned Federal Fund Collections Above the Annual Level section of Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) (FPP A.017). Contact your agency’s appropriation control officer with any questions. |
08/16/19 | Do Not Set Effective End Date on Certain RTIs Do Not Set Effective End Date on Certain RTIs
Important reminder for coding on the USAS Recurring Transaction Profile (55): Do not set an effective end date until after Sept. 26 on certain Recurring Transaction Indexes (RTIs) used during the interagency reconciliation process for the annual financial report (AFR). Interagency Transaction Voucher (ITV) transactions must process successfully during the interagency reconciliation process for the AFR. An RTI (receiving) agency that sets an effective end date on the 55 profile will prevent a transaction (paying) agency from processing any ITV transactions past that effective end date. For example, a transaction entered on Sept. 2 using an RTI with an effective end date of Aug. 31 would not process, even if the effective date on the transaction were backdated to Aug. 31. To avoid problems, the RTI agency should not set an effective end date on the 55 profile until after the completion of the interagency reconciliation process. Agencies should leave the effective end dates on RTIs blank unless there is an explicit need to include a date. See the ITV/RTI Process USAS FAQs for more information. |
08/16/19 | Proceeds from Surplus Property Sales Go to General Revenue Proceeds from Surplus Property Sales Go to General Revenue
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 surplus property sales for expenditure during the fiscal year in which the receipts occur See Proceeds from the Sale of Surplus Property (FPP A.032) for more information. |
08/16/19 | Reminder – Systems Will Be Unavailable During Year-End Close Reminder – Systems Will Be Unavailable During Year-End Close
The USAS annual cash-basis close for fiscal 2019 will occur Aug. 30. The fiscal year-end close process requires shutting down the statewide fiscal systems. For more information, please see the Master Schedule of Year-End Close Events, which includes:
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08/02/19 | Accounting Policy Meeting Scheduled for Aug. 22 Accounting Policy Meeting Scheduled for Aug. 22
An accounting policy meeting will be held Aug. 22, 1:30–4:30 p.m. in the William B. Travis Building, Room 1-100. See the Accounting Policy Meetings page for the agenda, parking pass and webinar registration. |
07/26/19 | Outstanding Warrants Void Aug. 31 Outstanding Warrants Void Aug. 31
The Outstanding Warrants Control Report (DAFR8171) is generated on the first Friday of every month. Agencies should monitor their report before warrants become void on Aug. 31. Refer to USAS Annual Close Process (FPP Q.004) for additional information, including details on generating reports via the Report Request Profile, USAS 91 screen. Contact Payment Services with any questions. |
07/19/19 | HB 3317 Limits New Accounts, Funds and Revenue Dedications HB 3317 Limits New Accounts, Funds and Revenue Dedications
House Bill 3317, 86th Legislature, Regular Session, continues the Legislature’s 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 3317. |
07/19/19 | Substantive Changes Made to Comptroller Manual of Accounts Substantive Changes Made to Comptroller Manual of Accounts
Several substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009). These changes include routine maintenance, edits to the Manual of Accounts, and legislation passed by the 86th 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. |
07/12/19 | Reminder – July 26 Deadline Set for Fiscal 2020 USAS Budget Entries Reminder – July 26 Deadline Set for Fiscal 2020 USAS Budget Entries
Fiscal 2020 appropriation budgets must be entered into USAS and all required documentation submitted by July 26. Budget entry and documentation submission must be completed before appropriation control officers can approve a budget setup. See Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules (FPP A.020) for more information including schedule spreadsheets, instructions, definitions and samples. |
07/08/19 | Accounting Policy Meeting Scheduled for July 19 Accounting Policy Meeting Scheduled for July 19
An accounting policy meeting will be held July 19, 9 – 11:30 a.m. in the William B. Travis Building, Room 1-100. See the Accounting Policy Meetings page for the agenda, parking pass and webinar registration. Save the date — the next accounting policy meeting is scheduled for Aug. 22. |
07/08/19 | Master Schedule of Year-End Close Events Set Master Schedule of Year-End Close Events Set
See the 2019 Master Schedule of Year-End Close Events that includes:
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06/28/19 | Reminder – Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due July 10 Reminder – Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due July 10
To ensure correct year-end USAS balances for imprest, petty cash and travel advance accounts, agencies authorized to maintain these accounts are required to certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree. Only cash accounts with balances created from funds in the state treasury are subject to this requirement. The certification is due by July 10. All corrections must be entered into USAS by July 26. See USAS Balances for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for additional information including instructions for requesting access and completing the forms. |
06/21/19 | July 26 Deadline Set for Fiscal 2020 USAS Budget Entries July 26 Deadline Set for Fiscal 2020 USAS Budget Entries
Fiscal 2020 appropriation budgets must be entered into USAS and all required documentation submitted by July 26. Entry into USAS and CAPPS can begin July 1. Budget entry and documentation submission must be completed before appropriation control officers can approve a budget setup. State agencies and institutions of higher education are encouraged to use the provided Excel spreadsheets for completing the required schedules. For schedule spreadsheets, instructions, definitions, examples and the special requirements for unobligated balances, see Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules (FPP A.020). |
06/14/19 | Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due July 10 Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due July 10
To ensure correct year-end USAS balances for imprest, petty cash and travel advance accounts, agencies authorized to maintain these accounts are required to certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree. Only cash accounts with balances created from funds in the state treasury are subject to this requirement. The certification is due by July 10. All corrections must be entered into USAS by July 26. See USAS Balances for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for additional information including instructions for requesting access and completing the forms. |
06/14/19 | SB 500 Supplemental Appropriation and Reduction Transactions Due July 12 SB 500 Supplemental Appropriation and Reduction Transactions Due July 12
Processing Supplemental Appropriations and Reductions (FPP A.047) has been updated with instructions for USAS and CAPPS to reflect Senate Bill 500, 86th Legislature, Regular Session. The Legislature reduced certain appropriations and made supplemental appropriations. Refer to the SB 500 LBB ABEST/USAS crosswalk provided by your appropriation control officer. Affected state agencies and institutions of higher education must follow the instructions in FPP A.047 by July 12. |
06/07/19 | Third Quarter Payables and Binding Encumbrances Must Be Reported by June 30 Third Quarter Payables and Binding Encumbrances Must Be Reported by June 30
State agencies and institutions of higher education must report payables and binding encumbrances for third quarter fiscal 2019 appropriations no later than June 30. Quarterly certification must be entered in the online form. See Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for more information. |