“What’s New” for Appropriations

09/28/23	Reminder – Complete Our Customer Service Survey by Sept. 29 Reminder – Complete Our Customer Service Survey by Sept. 29 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.
09/22/23	Updated Check Processing Requirement Updated Check Processing Requirement 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.
09/15/23	Fiscal Management Customer Service Survey 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. 29. We appreciate your feedback. Email us at fiscal.documentation@cpa.texas.gov with any questions.
09/15/23	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 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.
09/15/23	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 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.)
09/08/23	Additional Accounting Policy Statements Updated Additional Accounting Policy Statements Updated 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.
09/08/23	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 88th Legislature. The Manual of Accounts provides current information on state agencies, appropriated funds, accounts and object codes to record accounting transactions.
09/01/23	University USAS/ABEST Reconciliation Deadline University USAS/ABEST Reconciliation Deadline 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.
08/25/23	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 DAFR8190 and DAFR8200 on Sept. 9. See Hotel Occupancy Tax Quarterly Refund (FPP B.006) for more information.
08/25/23	Reminder – Salary Supplement Report Due Reminder – Salary Supplement Report Due 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.
08/11/23	88th Legislature GAA Updates 88th Legislature GAA Updates 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.
08/11/23	RTI End Dates RTI End Dates 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.
08/11/23	Reminder – Systems Unavailable During Year-End Close Reminder – Systems Unavailable During Year-End Close 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
08/11/23	Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs 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.
08/04/23	HB 9 Supplemental Appropriations Expiring HB 9 Supplemental Appropriations Expiring 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.
07/28/23	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 the receipts are received. See Proceeds from the Sale of Surplus Property (FPP A.032) for more information.
07/28/23	Accounting Policy Webinar Accounting Policy Webinar 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.
07/21/23	Outstanding Warrants Void Aug. 31 Outstanding Warrants Void Aug. 31 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.
07/21/23	Salary Supplement Report Due Salary Supplement Report Due State agencies and institutions of higher education must report certain salary supplements to the Texas Comptroller of Public Accounts, the State Auditor’s office and the Secretary of State by Sept. 15. See Salary Supplements Paid From Sources Other Than Appropriated Funds (FPP F.031) for instructions and the online report form.
07/14/23	Limits on New Accounts, Funds and Revenue Dedications Limits on New Accounts, Funds and Revenue Dedications 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.
07/14/23	Updates to Comptroller Manual of Accounts Updates 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 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.
07/14/23	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 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.
07/07/23	2023 Earned Federal Funds Collections Reminder 2023 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) 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.
07/07/23	Accounting Policy Webinar Accounting Policy Webinar 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.
07/07/23	Reminder – USAS Budget Entries and Appropriation Schedules Due Reminder – USAS Budget Entries and Appropriation Schedules Due 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.
06/30/23	Fiscal Year-End Close Schedule Fiscal Year-End Close Schedule See the 2023 Master Schedule of Year-End Close Events for: Processing deadlines. Support contacts. System maintenance dates and times.
06/30/23	USAS and CAPPS Financials Year-End Process USAS and CAPPS Financials Year-End Process 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).
06/26/23	SB 30 Supplemental Appropriation and Reduction Transactions Due SB 30 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 Senate Bill 30, 88th Legislature, Regular Session. Affected state agencies and institutions of higher education must complete these profiles and transactions by July 31.
06/23/23	Salary Increase Information Available Salary Increase Information Available 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.
06/23/23	Reminder – Certification Due for Certain USAS Balances Reminder – Certification Due for Certain USAS Balances 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.
06/16/23	USAS Budget Entries and Appropriation Schedules Deadline USAS Budget Entries and Appropriation Schedules Deadline 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.
06/16/23	Reminder – Statewide Cost Allocation Forms Due Reminder – Statewide Cost Allocation Forms Due 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.
06/09/23	Certification Due for Certain USAS Balances Certification Due for Certain USAS Balances 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.
05/26/23	USAS Profile Rollover to FY/AY24 USAS Profile Rollover to FY/AY24 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.
05/26/23	USAS Profile Review and Cleanup Reports USAS Profile Review and Cleanup Reports 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.
05/26/23	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. See USAS Internal Transaction File Maintenance and Super Security Delete Process (FPP Q.001) for more information.
05/26/23	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 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.
05/19/23	Current Forms Always Available on FMX Current Forms Always Available on FMX 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.
05/19/23	Reminder – SWCAP Worksheet and Forms Due Reminder – SWCAP Worksheet and Forms Due 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.
05/12/23	Interest Earned From ARPA Balances Interest Earned From ARPA Balances 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.
05/05/23	SWCAP Worksheet and Forms Due SWCAP Worksheet and Forms Due 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.
05/04/23	HB 2 Supplemental Appropriations Expiring HB 2 Supplemental Appropriations Expiring 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.
05/04/23	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.
03/03/23	Statewide Cost Allocation Billing Delayed Statewide Cost Allocation Billing Delayed 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.
03/03/23	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 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.
02/24/23	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. 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.
02/03/23	Updated USAS T-Code Sorts and Reference Information Updated USAS T-Code Sorts and Reference Information 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.
02/03/23	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.
01/20/23	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.
01/13/23	Biennial Revenue Estimate Biennial Revenue Estimate 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.
12/30/22	Current Forms Always Available on FMX Current Forms Always Available on FMX Check the Forms page on FMX before submitting a form to ensure you submit the current version. Previously downloaded forms or stored links might be outdated. The top of every FMX page has a link to the Forms page. Topic pages (such as Appropriations or Payment Services) link to their specific forms on the Forms page.
12/09/22	Top 10 Audit Findings Top 10 Audit Findings 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.
12/02/22	Reminder – Local Funds Reporting Requirements Due Reminder – Local Funds Reporting Requirements Due State agencies that receive, spend or administer funds or revenues held outside the state’s treasury (local funds) are required to submit financial data on those funds to the Comptroller’s office. Fiscal 2023 projected data must be submitted by Dec. 9 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 in the Agency Requirements section of FPP S.009.
11/28/22	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 2023 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.
11/18/22	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 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.
11/18/22	Reminder – Local Funds Reporting Requirements Due Reminder – Local Funds Reporting Requirements Due State agencies that receive, spend or administer funds or revenues held outside the state’s treasury (local funds) are required to submit financial data on those funds to the Comptroller’s office. Fiscal 2023 projected data must be submitted by Dec. 9 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 in the Agency Requirements section of FPP S.009.
11/10/22	2022 State of Texas Annual Cash Report 2022 State of Texas Annual Cash Report The State of Texas Annual Cash Report for fiscal 2022 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.
11/10/22	Local Funds Reporting Requirements Due 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 2023 projected data must be submitted by Dec. 9 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 in the Agency Requirements section of FPP S.009.
10/28/22	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.
10/21/22	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.
10/07/22	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.
09/23/22	Reminder – Fiscal Management Customer Service Survey Reminder – 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. 30. We appreciate your feedback. Email us at fiscal.documentation@cpa.texas.gov with any questions.
09/16/22	2022 Fiscal Management Customer Service Survey 2022 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. 30. We appreciate your feedback. Email us at fiscal.documentation@cpa.texas.gov with any questions about the survey.
09/16/22	Infrastructure Investment and Jobs Act Policy Updates Infrastructure Investment and Jobs Act Policy Updates The Comptroller’s office has updated Tracking Expenditures and Revenues Related to Disaster or Disaster-Related Economic Relief Efforts (FPP K.014) to include the tracking requirements for Infrastructure Investment and Jobs Act (IIJA) funding received. Coronavirus Relief Federal Funding Accounting Policy for the State of Texas (FPP A.048) also includes new references to IIJA funding.
09/16/22	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.)
09/16/22	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 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 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 details.
09/09/22	RTIs for Fiscal 2023 Unemployment Compensation Reimbursements RTIs for Fiscal 2023 Unemployment Compensation Reimbursements The recurring transaction indexes (RTIs) for unemployment compensation reimbursements have been updated for fiscal 2023. See Reimbursements for Unemployment Compensation (APS 003) (FPP A.035) for details.
09/02/22	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 2022 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 in USAS for USAS/ABEST Reconciliation (FPP B.011) for more information. Note: Community/junior colleges are excluded from these requirements.
08/26/22	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.
08/19/22	Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Reminder – Quarterly GR Reimbursement Due for Statewide Allocated Costs Aug. 30 is the fourth-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. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms.
08/12/22	RTI End Dates RTI End Dates 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.
08/12/22	Reminder – Systems Unavailable During Year-End Close Reminder – Systems Unavailable During Year-End Close The USAS annual cash-basis close for fiscal 2022 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.
07/29/22	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. The Aug. 17 meeting page will also be updated with: Agenda and meeting materials (available the day before the meeting). Q&As (available two to three weeks after the webinar). Note: Use Google Chrome as the internet browser to avoid Webex compatibility issues.
07/22/22	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.
07/11/22	2022 Earned Federal Funds Collections 2022 Earned Federal Funds Collections 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 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.
07/11/22	Reminder – USAS Budget Entries and Appropriation Schedules Due Reminder – USAS Budget Entries and Appropriation Schedules Due Fiscal 2023 appropriation budgets must be entered in USAS and all required documentation submitted by July 29. 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.
07/01/22	Fiscal Year-End Close Schedule Fiscal Year-End Close Schedule See the 2022 Master Schedule of Year-End Close Events, which includes: Processing deadlines. Support contacts. System maintenance dates and times.
07/01/22	USAS and CAPPS Financials Year-End Process USAS and CAPPS Financials Year-End Process The fiscal 2022 USAS annual cash-basis close occurs on Wednesday, 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).
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: Agenda and meeting materials (available the day before the meeting). Q&As (available two or three weeks after the webinar). Note: Use Google Chrome as the internet browser to avoid Webex compatibility issues.
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 Reports To 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: Help agencies review certain USAS profiles so necessary changes are made before the June 18 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 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/AY23 The 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: Changing the location of existing petty cash accounts. Reclassifying the type of petty cash account held. Recording interest earnings for petty cash bank accounts. 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: March 31 – First quarter due April 30 – Second quarter due June 30 – Third quarter due Aug. 30 - Fourth quarter due 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: USAS T-Code Reference Guide (FPP Q.014) with 10 transaction code (T-code) sorts available in HTML. USAS Reference (FPP Q.012) with updated lists of Comptroller General Ledger Accounts and Comptroller Objects Sorted by Object Group for AY 2022.
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: Feb. 11– Statewide Cost Allocation Worksheet due Feb. 15– Fiscal 2022 Agency Statewide Cost Allocation Plan by Method of Finance data available March 11– General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form (only for listed agencies with federal funds) due 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: Feb. 11 – Statewide Cost Allocation Worksheet due Feb. 15 – Fiscal 2022 Agency Statewide Cost Allocation Plan by Method of Finance data available March 11 – General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form (only for listed agencies with federal funds) due 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: 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.
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: Processing deadlines System maintenance dates and times Support contacts
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: Agenda and meeting materials (available the day before the meeting) Q&As (available two to three weeks after the webinar) Note: Use Google Chrome as the internet browser to avoid Webex compatibility issues.
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: Processing deadlines System maintenance dates and times Support contacts
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: Agenda and meeting materials (available the day before the meeting) Q&As (available two to three weeks after the webinar) Note: Use Google Chrome as the internet browser to avoid Webex compatibility issues.
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: Help agencies review certain USAS profiles so necessary changes are made before the& June 19 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 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: Agenda and meeting materials (available the day before the meeting) Q&As (available two to three weeks after the webinar) Note: Use Google Chrome as the internet browser to avoid Webex compatibility issues.
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: Agenda and meeting materials (available the day before the meeting) Q&As (available two to three weeks after the webinar) Note: Use Google Chrome as the internet browser to avoid Webex compatibility issues.
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: March 31 – First quarter due April 30 – Second quarter due June 30 – Third quarter due Aug. 30 – Fourth quarter due 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: USAS T-Code Reference Guide (FPP Q.014) features nine transaction code sorts available in HTML and an expanded table of the most commonly used T-codes. USAS Reference (FPP Q.012) includes updated lists of Comptroller General Ledger Accounts and Comptroller Objects Sorted by Object Group for appropriation year 2021.
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 (512) 475-5329 upon arrival at the LBJ building if no guard is present.
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: Feb. 5 – Statewide Cost Allocation Worksheet due Feb. 12 – Fiscal 2021 Agency Statewide Cost Allocation Plan by Method of Finance data available March 5 – General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form (only for listed agencies with federal funds) due 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: Agenda and meeting materials, available the day before the meeting Q&As, available two to three weeks after the webinar Note: Use Google Chrome as the internet browser to avoid Webex 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.

“What’s New” for Appropriations

USAS Profile Review and Cleanup Reports

USAS Profile Rollover to FY/AY23