“What’s New” for Appropriations
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 |
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02/17/21 | Warrant Distribution Canceled Due to Inclement Weather Warrant Distribution Canceled Due to Inclement Weather
Due to inclement weather, the Comptroller’s office will be closed on Thursday, Feb. 18. Warrants will not be distributed on this day. Additional Comptroller office closures or delayed openings will be announced here on FMX. |
02/16/21 | Warrant Distribution Canceled Due to Inclement Weather Warrant Distribution Canceled Due to Inclement Weather
Due to inclement weather, the Comptroller’s office will be closed on Wednesday, Feb. 17. Warrants will not be distributed on this day. Additional Comptroller office closures or delayed openings will be announced here on FMX. |
02/15/21 | Warrant Distribution Canceled Due to Inclement Weather Warrant Distribution Canceled Due to Inclement Weather
Due to inclement weather, the Comptroller’s office will be closed on Tuesday, Feb. 16. Warrants will not be distributed on this day. Additional Comptroller office closures or delayed openings will be announced here on FMX. |
02/12/21 | Reminder — Deadline To Request Unclaimed Funds Reminder — Deadline To Request Unclaimed Funds
Unclaimed property transferred to the state includes property that might belong to state agencies or institutions of higher education. Money not claimed by May 31 will be deposited into unappropriated general revenue. See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division. |
01/29/21 | Deadline To Request Unclaimed Funds Deadline To Request Unclaimed Funds
Unclaimed property transferred to the state includes property that might belong to state agencies or institutions of higher education. Money not claimed by May 31 will be deposited into unappropriated general revenue. See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division. |
01/15/21 | Biennial Revenue Estimate Now Available Biennial Revenue Estimate Now Available
The 2022-23 Biennial Revenue Estimate (BRE) is available on Comptroller.Texas.Gov, following its release to the Texas Legislature. Lawmakers use this constitutionally mandated estimate to create a balanced budget during the legislative session. See the Comptroller’s news release for more on the 2022-23 BRE. |
01/08/21 | Statewide Cost Allocation Worksheet and Forms Due Statewide Cost Allocation Worksheet and Forms Due
The Fiscal 2020 Statewide Cost Allocation Plan, Summary of Fixed Costs PDF provided by the governor’s office is now available. Deadlines for agencies listed in Fiscal 2020 Statewide Cost Allocation Summary of Fixed Costs by Agency are:
Quarterly deadlines for general revenue reimbursements are March 31, April 30, June 30 and Aug. 30. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms. |
01/04/21 | Coronavirus Relief Fund Deposit Requirements Coronavirus Relief Fund Deposit Requirements
State agencies and institutions of higher education must deposit all federal coronavirus relief funds into Appropriated Fund 0325. See Coronavirus Relief Accounting Policy (FPP A.048) for additional requirements; see Tracking Expenditures and Revenue Related to Disaster Relief Efforts (FPP K.014) for tracking information. Coronavirus relief funds held outside the state’s treasury or in Treasury Safekeeping Trust or external federal trust accounts are not required to report through Appropriated Fund 0325. Contact your agency’s Comptroller representative with questions. |
01/04/21 | Current Forms Always Available on FMX Current Forms Always Available on FMX
Check the Forms page or appropriate topic page before submitting a form to ensure you submit the current version. Previously downloaded forms or stored links might be outdated. You’ll find a link to the Forms page at the top of any page. Also, topic pages such as Appropriations or Payment Services feature links to related forms. |
12/04/20 | Reminder — New Local Funds Reporting Requirements Due Reminder — New Local Funds Reporting Requirements Due
State agencies that receive, spend or administer revenue held outside the state's treasury (local funds) are required to submit financial data on those funds to the Comptroller’s office. Fiscal 2021 projected data must be submitted by Dec. 11 using the updated Excel reporting spreadsheet provided in Requirements for Local Operating Funds and Associated Local Funds (FPP S.009). See additional reporting requirements per the GAA (Art. IX, Sec. 17.09) in the Agency Requirements section of FPP S.009. |
11/30/20 | Payables and Binding Encumbrances Due Payables and Binding Encumbrances Due
State agencies and institutions of higher education must report payables and binding encumbrances for first-quarter fiscal 2021 appropriations by Dec. 30 to the Comptroller’s office. Quarterly certification must be entered in the online form. See Important Dates in the Reporting Guidelines of Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for more information. |
11/20/20 | Hotel Occupancy Tax Refund Reports Hotel Occupancy Tax Refund Reports
Agencies that reimburse employees for state-related hotel stays are due a refund for the associated hotel occupancy taxes. USAS automatically generates the refunds each quarter. The hotel occupancy tax refund for September through November will be available on DAFR reports 8190 and 8200 on Dec. 9. See Hotel Occupancy Tax Quarterly Refund(FPP B.006) for more information. |
11/20/20 | Reminder — New Local Funds Reporting Requirements Due Reminder — New Local Funds Reporting Requirements Due
State agencies that receive, spend or administer revenue held outside the state’s treasury (local funds) are required to submit financial data on those funds to the Comptroller’s office. Fiscal 2021 projected data must be submitted by Dec. 11 using the updated Excel reporting spreadsheet provided in Requirements for Local Operating Funds and Associated Local Funds (FPP S.009). See Additional reporting requirements per the GAA (Art. IX, Sec. 17.09) in the Agency Requirements section of FPP S.009. |
11/13/20 | New Local Funds Reporting Requirements Due New Local Funds Reporting Requirements Due
According to 2020-21 General Appropriations Act requirements, any state agency that receives, spends or administers revenue held outside the state’s treasury (local funds) is required to submit financial data on those funds to the Comptroller’s office. Fiscal 2021 projected data must be submitted by Dec. 11 using the updated Excel reporting spreadsheet provided in Requirements for Local Operating Funds and Associated Local Funds (FPP S.009). See Additional reporting requirements per the GAA (Art. IX, Sec. 17.09) in the Agency Requirements section of FPP S.009. |
11/06/20 | 2020 State of Texas Annual Cash Report 2020 State of Texas Annual Cash Report
The State of Texas Annual Cash Report for fiscal 2020 is now available. The report presents the state’s financial condition and details revenues and expenditures on a cash basis, as required by Government Code, Section 403.013. |
10/30/20 | Benefits Proportional by Method of Finance Reports Due Benefits Proportional by Method of Finance Reports Due
State agencies and institutions of higher education are required to ensure payments of benefit costs are proportional to the agency’s or institution’s method of finance, unless another legal provision prohibits proportionality. Benefits Proportional by Method of Finance Reports and related adjustments are due Nov. 19. Agencies and institutions funded with a single method of finance must submit a letter confirming this status by Nov. 19 See Benefits Proportional by Method of Finance (APS 011) (FPP A.010) for more information, including forms and sample letters. |
10/23/20 | Reminder — Annual Encumbrance Certification and Automated Lapsing Reminder — Annual Encumbrance Certification and Automated Lapsing
Per Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019), state agencies and institutions of higher education must submit the online Annual Certification form by Oct. 30. (The recommended due date for GR consolidated was Sept. 30.) An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. |
10/16/20 | Latest Top 10 Audit Findings Latest Top 10 Audit Findings
The latest top 10 audit findings in post-payment audits are available on FMX. Findings include a description of the audit issue, proper procedure and links to more information. See the FMX Audit topic page to view purchase policies and procedures, post-payment audit reports and more. |
10/16/20 | Reminder — Annual Encumbrance Certification and Automated Lapsing Reminder — Annual Encumbrance Certification and Automated Lapsing
Per Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019), state agencies and institutions of higher education must submit the online Annual Certification form by Oct. 30. (The recommended due date for GR consolidated was Sept. 30.) An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. |
10/09/20 | Accounting Policy Webinar Accounting Policy Webinar
An accounting policy webinar will be held Oct. 27, 1-3 p.m. See the Accounting Policy Meetings page for the webinar registration. This page will also be updated with:
Note: Use Google Chrome as the internet browser to avoid Webex connectivity issues. |
10/09/20 | Reminder — Annual Encumbrance Certification and Automated Lapsing Reminder — Annual Encumbrance Certification and Automated Lapsing
By Oct. 30 each year, state agencies and institutions of higher education must lapse appropriation balances above the level needed to satisfy outstanding binding encumbrances and/or payables. All agencies must also submit the online annual certification form by Oct. 30. (Sept. 30 is the recommended due date for GR consolidated to lapse appropriation balances and submit annual certifications.) An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years. See Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for details. |
09/18/20 | Annual Encumbrance Reporting Due Annual Encumbrance Reporting Due
State agencies and institutions of higher education must report annual binding encumbrances and payables to the Comptroller’s office per Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019). This reporting requirement includes the fourth quarter of the previous appropriation year. All agencies must submit the online Annual Certification form by Oct. 30. (The recommended due date for GR consolidated agencies is Sept. 30.) |
09/18/20 | Automated Lapse of Unencumbered Balances Automated Lapse of Unencumbered Balances
By Oct. 30 each year, all agencies must lapse appropriation balances above the amount needed to satisfy any outstanding binding encumbrances and/or payables. (The recommended due date for GR consolidated agencies is Sept. 30.) The Comptroller’s office is statutorily required to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years on Nov. 1 of each fiscal year. To do this, an automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. Agencies must review appropriation balances for accuracy before the lapse process. See Reviewing Appropriation Balances Prior to UB or Lapsing in APS 018 for full details. |
09/18/20 | Reminder — Take the Fiscal Management Customer Service Survey Reminder — Take the Fiscal Management Customer Service Survey
How well are we meeting your customer service expectations? Please let us know by completing the online survey by Friday, Sept. 25. We appreciate your feedback. If you have any questions about the survey, please email us at fiscal.documentation@cpa.texas.gov. |
09/11/20 | Take the 2020 Fiscal Management Customer Service Survey Take the 2020 Fiscal Management Customer Service Survey
How well are we meeting your customer service expectations? Please let us know by completing the online survey by Friday, Sept. 25. We appreciate your feedback. If you have any questions about the survey, please email us at fiscal.documentation@cpa.texas.gov. |
09/04/20 | Accounting Policy Webinar Accounting Policy Webinar
An accounting policy webinar will be held Sept. 22, 1-3 p.m. See the Accounting Policy Meetings page for webinar registration. The agenda and meeting materials will be available the day before the meeting. |
09/04/20 | Higher Ed USAS/ABEST Reconciliation Deadline Higher Ed USAS/ABEST Reconciliation Deadline
Institutions of higher education hold appropriated funds outside the state’s treasury and must enter fiscal 2020 expenditure activity in USAS by Oct. 30 for reconciliation with the Legislative Budget Board’s Automated Budget and Evaluation System of Texas (ABEST). See Entering Higher Education Expenditure Activity into USAS for USAS/ABEST Reconciliation (FPP B.011) for additional information. Note: Community/junior colleges are excluded from these requirements. |
08/21/20 | Hotel Occupancy Tax Refund Reports Hotel Occupancy Tax Refund Reports
Agencies that reimburse employees for state-related hotel stays are due a refund for hotel occupancy taxes. USAS automatically generates the refunds each quarter. The hotel occupancy tax refund for August will be available on DAFR reports 8190 and 8200 on Sept. 9. See Hotel Occupancy Tax Quarterly Refund (FPP B.006) for more information. |
08/14/20 | Do Not Set Effective End Date on Certain RTIs Do Not Set Effective End Date on Certain RTIs
Important reminder for coding on the USAS Recurring Transaction Profile (55): Do not set an effective end date until after Sept. 26 on certain recurring transaction indexes (RTIs) used during the interagency reconciliation process for the annual financial report (AFR). Interagency transaction vouchers (ITVs) must process successfully during the interagency reconciliation process for the AFR. An RTI (receiving) agency that sets an effective end date on the 55 profile will prevent a transaction (paying) agency from processing any ITV transactions past that effective end date. For example, a transaction entered on Sept. 2 using an RTI with an effective end date of Aug. 31 would not process, even if the effective date on the transaction were backdated to Aug. 31. To avoid this, the RTI agency should not set an effective end date on the 55 profile until the interagency reconciliation process is complete. Agencies should leave the effective end dates on RTIs blank unless there is an explicit need to include one. See the ITV/RTI Process USAS FAQs for more information. |
08/14/20 | Accounting Policy Webinar Accounting Policy Webinar
An accounting policy webinar will be held Aug. 25, 1-3 p.m. See the Accounting Policy Meetings page for the agenda and webinar registration. |
08/14/20 | Reminder — Systems Unavailable During Year-End Close Reminder — Systems Unavailable During Year-End Close
The USAS annual cash-basis close for fiscal 2020 occurs Aug. 31. The fiscal year-end close process requires shutting down the statewide fiscal systems. See Master Schedule of Year-End Close Events for more information, including:
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07/24/20 | Outstanding Warrants Void Aug. 31 Outstanding Warrants Void Aug. 31
The Outstanding Warrants Control Report (DAFR8171) is generated on the first Friday of each month. Agencies should monitor their report before warrants become void on Aug. 31. See USAS Annual Close Process (FPP Q.004) for more information, including details on generating reports via the Report Request Profile, USAS 91 screen. Contact your appropriation control officer with questions. |
07/17/20 | Accounting Policy Webinar Accounting Policy Webinar
An accounting policy webinar will be held July 31, 10 a.m.-noon. See the Accounting Policy Meetings page for the agenda and webinar registration. Also, the June 30 meeting page now includes questions and answers from that webinar. |
07/10/20 | Reminder – Fiscal 2021 USAS Budget Entries Due Reminder – Fiscal 2021 USAS Budget Entries Due
Fiscal 2021 appropriation budgets must be entered into USAS and all required documentation submitted by July 31. Budget entry and documentation submission must be completed before appropriation control officers can approve a budget setup. See Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules (FPP A.020) for more information including schedule spreadsheets, instructions, definitions and samples. |
07/02/20 | USAS and CAPPS Financials Year-End FPPs Updated USAS and CAPPS Financials Year-End FPPs Updated
The fiscal 2020 USAS annual cash-basis close occurs on Aug. 31. The instructions, including deadlines for submitting documents, are available in USAS Annual Close Process (FPP Q.004). See Scheduling Critical Payments at Year-End for more information by appropriation year, including deadlines. Agencies using CAPPS Financials need to also follow CAPPS Financials Year-End Processing Instructions (FPP T.001). |
07/02/20 | Master Schedule of Year-End Close Events Master Schedule of Year-End Close Events
See the 2020 Master Schedule of Year-End Close Events, which includes:
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07/02/20 | AY 2020 Earned Federal Funds Collections Reminder AY 2020 Earned Federal Funds Collections Reminder
Earned federal funds that agencies deposit into Appropriation 70000 in amounts above the level identified in the General Appropriations Act are appropriated, subject to certain conditions and deadlines. See the Appropriation Authority for Earned Federal Fund Collections Above the Annual Level section of Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) (FPP A.017) for conditions and deadlines. Contact your agency’s appropriation control officer with any questions. |
06/26/20 | Reminder – Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due Reminder – Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due
To ensure correct fiscal year-end USAS balances for imprest, petty cash and travel advance accounts, agencies authorized to maintain these accounts must certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree. Only cash accounts with balances created from funds in the state’s treasury are subject to this requirement. The certification is due July 10. All corrections must be entered in USAS by July 24. See USAS Balances for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for more information including how to request access to the Petty Cash Certification web application and complete the forms. |
06/19/20 | Fiscal 2021 USAS Budget Entries Due Fiscal 2021 USAS Budget Entries Due
Enter fiscal 2021 appropriation budgets into USAS and submit all required documentation by July 31. Entry into USAS and CAPPS can begin July 1. Budget entry and documentation submission must be complete before appropriation control officers can approve a budget setup. State agencies and institutions of higher education are encouraged to use the provided Excel spreadsheets for completing the required schedules. See Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules (FPP A.020) for schedule spreadsheets, instructions, definitions, examples and the special requirements for unobligated balances. |
06/19/20 | Accounting Policy Webinar Accounting Policy Webinar
An accounting policy webinar will be held June 30, 1-3 p.m. See Accounting Policy Meetings for the agenda and webinar registration. |
06/12/20 | Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due
To ensure correct fiscal year-end USAS balances for imprest, petty cash and travel advance accounts, agencies authorized to maintain these accounts must certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree. Only cash accounts with balances created from funds in the state's treasury are subject to this requirement The certification is due July 10. All corrections must be entered in USAS by July 24. See USAS Balances for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for more information including how to request access and complete the forms. |
05/29/20 | New FAQs for Coronavirus Relief Fund Requirements New FAQs for Coronavirus Relief Fund Requirements
The Comptroller’s office has added a list of frequently asked questions (FAQs) to it Coronavirus Relief Accounting Policy (FPP A.048) to help state agencies and institutions of higher education comply with federal and state standards for recording, tracking and reporting coronavirus relief funds. The FAQs address coronavirus relief fund eligibility and recording, the use of additional funds or existing federal grants, and more. Contact your agency’s Comptroller representative with questions. |
05/29/20 | Third Quarter Payables and Binding Encumbrances Due Third Quarter Payables and Binding Encumbrances Due
State agencies and institutions of higher education must report payables and binding encumbrances for third quarter fiscal 2020 appropriations to the Comptroller’s office by June 30. Agencies must enter quarterly certification in the online form. See Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for more information. |
05/22/20 | USAS Profile Rollover to FY/AY21 Set for June 20 USAS Profile Rollover to FY/AY21 Set for June 20
The annual USAS profile rollover occurs on June 20. The process automatically creates new profiles for fiscal year (FY) and appropriation year (AY) 2021, based on existing FY20 and AY20 profiles. See USAS Profile Rollover (FPP Q.007) for more information. |
05/22/20 | USAS Profile Review and Cleanup Reports Available Early June USAS Profile Review and Cleanup Reports Available Early June
To prepare for the June 20 rollover to fiscal 2021, the Comptroller’s office will transmit USAS Profile Review and Cleanup Reports to agencies on June 3 through June 10. The reports:
Contact your financial reporting analyst for report questions. Contact the Comptroller’s help desk at (512) 463-HELP (4357) if you need retransmission of the reports. See USAS Profile Review and Cleanup Procedures (FPP A.031) for more information. |
05/05/20 | Coronavirus Relief Fund Requirements Coronavirus Relief Fund Requirements
State agencies and institutions of higher education must follow the Federal Funding Accountability and Transparency Act (FFATA) standards, any additional requirements made by the federal awarding agency, and Comptroller’s office guidelines for recording, tracking and reporting of Coronavirus Relief funds. The Comptroller’s office has created Appropriated Fund 0325 to use in conjunction with the disaster PCA group 20201 when recording Coronavirus Relief fund accounting activity, and has published Coronavirus Relief Accounting Policy (FPP A.048) for agency guidance. Coronavirus relief funds held outside the state’s treasury or in Treasury Safekeeping Trust or external federal trust accounts are not required to report through Appropriated Fund 0325. Contact your agency’s Comptroller representative with questions. |
05/01/20 | Reminder – Agencies Must Request Unclaimed Funds by May 31 Reminder – Agencies Must Request Unclaimed Funds by May 31
Unclaimed property turned over to the state includes property that might belong to state agencies or institutions of higher education. If agencies and institutions do not claim property by May 31, the Comptroller's office deposits the money into unappropriated general revenue. See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division. |
03/20/20 | Encrypt Confidential Emails to Fiscal Management Encrypt Confidential Emails to Fiscal Management
State agencies and institutions of higher education might need to send documents with confidential information to Fiscal Management. Email is not a secured transmission. Agencies must send confidential information as an encrypted email attachment as prescribed by your agency’s information security policy. See Confidential Information Must Be Encrypted Before Emailing to Fiscal Management (FPP D.004) for details. |
03/18/20 | Fiscal Resources and Required Actions for Tracking Coronavirus-Related Activity Fiscal Resources and Required Actions for Tracking Coronavirus-Related Activity
The Comptroller’s office provides accounting guidance and resources to assist agencies and institutions of higher education in disaster relief efforts. See Accounting for Disaster Relief Efforts (FPP K.011) for additional information. To assess the fiscal impact of coronavirus-related activity on state resources, the Comptroller’s office requires agencies and institutions of higher education to track expenditures and revenues directly related to significant disaster relief efforts. See Tracking Expenditures and Revenues Related to Disaster Relief Efforts (FPP K.014) for additional information, or contact your agency’s appropriation control officer. As state agencies and institutions start to alter work schedules, emergency leave tracking must be standardized within the statewide payroll systems. For more information on COVID-19 leave reporting:
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03/06/20 | Statewide Cost Allocation Worksheet Forms Due Statewide Cost Allocation Worksheet Forms Due
The Fiscal 2019 Statewide Cost Allocation Plan Summary of Fixed Costs (PDF) provided by the Governor’s Office is now available. Deadlines for agencies listed on the Fiscal 2019 Statewide Cost Allocation Summary of Fixed Costs by Agency are:
See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions, contacts and forms. |
03/06/20 | Second Quarter Payables and Binding Encumbrances Due Second Quarter Payables and Binding Encumbrances Due
State agencies and institutions of higher education must report payables and binding encumbrances for second quarter fiscal 2020 appropriations by March 30 to the Comptroller's office. Each agency must enter quarterly certification in the online form. See Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for more information. |
03/06/20 | USAS T-Code Sorts and Reference Information Updated USAS T-Code Sorts and Reference Information Updated
USAS documentation has updates on FMX:
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02/14/20 | Texas Comptroller Manual of Accounts Updated Texas Comptroller Manual of Accounts Updated
Substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009). The Manual of Accounts provides information on state agencies, appropriated funds, accounts and object codes used to record accounting transactions. The updates reflect legislation passed by the 86th Legislature, Regular Session, that took effect Jan. 1. |
01/31/20 | Reminder – Agencies Must Request Unclaimed Funds by May 31 Reminder – Agencies Must Request Unclaimed Funds by May 31
Unclaimed property turned over to the state includes property that might belong to state agencies or institutions of higher education. If agencies and institutions do not claim property by May 31, the Comptroller's office deposits the money into unappropriated general revenue. See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division. |
01/03/20 | Order Copies of the GAA Now Order Copies of the GAA Now
Agencies can purchase bound copies of the 2020-21 General Appropriations Act (GAA) for $15 per book, including postage. All orders must be prepaid and made online with an interagency transaction voucher (ITV) or by check. Printed copies will be mailed in early March 2020. |
01/03/20 | Agencies Must Request Unclaimed Funds by May 31 Agencies Must Request Unclaimed Funds by May 31
Unclaimed property turned over to the state includes property that might belong to state agencies or institutions of higher education. If agencies and institutions do not claim property by May 31, the Comptroller’s office deposits the money into unappropriated general revenue. See Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division. |
01/03/20 | Current Forms Always Available on FMX Current Forms Always Available on FMX
Check the Forms page or appropriate topic page on FMX before submitting a form to ensure you submit the current version. Previously downloaded forms or stored links might be outdated. You’ll find a link to the Forms page at the top of any FMX page. Forms can be sorted alphabetically, numerically or by topic. Also, FMX topic pages such as Appropriations or Payment Services feature links to related forms. |
12/13/19 | Coming Soon: New Look for FMX Coming Soon: New Look for FMX
Fiscal Management’s website will have a new look in 2020. FMX will remain your resource for fiscal policies, procedures and forms, and bookmarks will still navigate to your favorite pages. The rollout is planned for January. |
12/02/19 | First Quarter Payables and Binding Encumbrances Due First Quarter Payables and Binding Encumbrances Due
State agencies and institutions of higher education must report payables and binding encumbrances for first quarter fiscal 2020 appropriations by Dec. 30 to the Texas Comptroller of Public Accounts. Quarterly certification must be entered in the online form. See Important Dates in the Reporting Guidelines of Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for more information. |
11/22/19 | Hotel Occupancy Tax Refund Reports Available Dec. 9 Hotel Occupancy Tax Refund Reports Available Dec. 9
Agencies that reimburse employees for state-related hotel stays are due a refund for the associated hotel occupancy taxes. USAS automatically generates the refunds each quarter. The hotel occupancy tax refund for September through November will be available on DAFR reports 8190 and 8200 on Dec. 9. See Hotel Occupancy Tax Quarterly Refund (FPP B.006) for more information. |
11/08/19 | State of Texas Annual Cash Report Now Available State of Texas Annual Cash Report Now Available
The State of Texas Annual Cash Report for fiscal 2019 is now available. The report presents the state’s financial condition and details revenues and expenditures on a cash basis, as required by Government Code, Section 403.013. |
11/01/19 | Benefits Proportional by MOF Reports Due Benefits Proportional by MOF Reports Due
State agencies and institutions of higher education must ensure payments of benefit costs are proportional to the agency’s or institution’s method of finance (MOF), unless another legal provision prohibits proportionality. Benefits Proportional by Method of Finance Reports and related adjustments are due Nov. 19. Agencies and institutions funded with a single method of finance must submit a letter confirming this status by Nov. 19. For forms and sample letters, see Benefits Proportional by Method of Finance (APS 011) (FPP A.010). |
10/18/19 | Reminder – Annual Encumbrance Certification and Automated Lapsing Due Reminder – Annual Encumbrance Certification and Automated Lapsing Due
Per Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019), state agencies and institutions of higher education must submit the online Annual Certification by Oct. 30. (The recommended due date for simplified reporting agencies was Sept. 30.) An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. |
10/11/19 | Reminder – See Dates for Annual Encumbrance Certification and Automated Lapsing Reminder – See Dates for Annual Encumbrance Certification and Automated Lapsing
By Oct. 30 each year, state agencies and institutions of higher education must lapse appropriation balances that exceed the level needed to satisfy outstanding binding encumbrances and/or payables. All agencies must also submit the online annual certification by Oct. 30. (Sept. 30 is the recommended due date for simplified reporting agencies to lapse appropriation balances and submit annual certifications.) An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years. See Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for details. |
09/20/19 | Online Form for Annual Encumbrance Reporting Due Oct. 30 Online Form for Annual Encumbrance Reporting Due Oct. 30
State agencies and institutions of higher education must report annual binding encumbrances and payables to the Comptroller’s office per Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019). The annual reporting requirement includes the fourth quarter of the previous appropriation year. All agencies must submit the online Annual Certification by Oct. 30. (The recommended due date for simplified reporting agencies is Sept. 30.) |
09/20/19 | Automated Lapse of Unencumbered Balances Starts Nov. 1 Automated Lapse of Unencumbered Balances Starts Nov. 1
By Oct. 30 each year, all agencies must lapse appropriation balances that exceed the level necessary to satisfy any outstanding binding encumbrances and/or payables. (The recommended due date for simplified reporting agencies is Sept. 30.) The Comptroller’s office is statutorily required to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years on Nov. 1 of each fiscal year. To facilitate this, an automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. Appropriation balances must be reviewed for accuracy prior to the lapse process. See Reviewing Appropriation Balances Prior to UB or Lapsing in APS 018 for full details. |
09/13/19 | Take the 2019 Fiscal Management Customer Service Survey by Sept. 27 Take the 2019 Fiscal Management Customer Service Survey by Sept. 27
How well are we meeting your customer service expectations? Please let us know by completing the online survey by Friday, Sept. 27. We appreciate your feedback. If you have any questions about the survey, email us at fiscal.documentation@cpa.texas.gov. |
09/13/19 | Substantive Changes Made to Texas Comptroller Manual of Accounts Substantive Changes Made to Texas Comptroller Manual of Accounts
Several substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009). The Manual of Accounts provides information on state agencies, appropriated funds, accounts and object codes used to record accounting transactions. The updates reflect legislation passed by the 86th Legislature, Regular Session, that took effect Sept. 1. |
09/06/19 | Additional Accounting Policy Statements Have Been Updated Additional Accounting Policy Statements Have Been Updated
Several Accounting Policy Statements (APSs) have been updated through acts of the 86th Legislature, Regular Session. The APSs include changes to terminology, policies, procedures and transaction coding blocks. Each APS should be carefully reviewed to ensure compliance with the most current policies and procedures. |
09/06/19 | Higher Ed USAS/ABEST Reconciliation Due Oct. 30 Higher Ed USAS/ABEST Reconciliation Due Oct. 30
Institutions of higher education hold appropriated funds outside the state’s treasury and must enter fiscal 2019 expenditure activity into USAS by Oct. 30 for reconciliation with the Legislative Budget Board’s Automated Budget and Evaluation System of Texas (ABEST). See Entering Higher Education Expenditure Activity into USAS for USAS/ABEST Reconciliation (FPP B.011) for additional information. Note: Community/junior colleges are excluded from these requirements. |
08/30/19 | Hotel Occupancy Tax Refund Reports Available Sept. 9 Hotel Occupancy Tax Refund Reports Available Sept. 9
Agencies that reimburse employees for state-related hotel stays are due a refund for the associated hotel occupancy taxes. USAS automatically generates the refunds each quarter. The hotel occupancy tax refund for August will be available on DAFR reports 8190 and 8200 on Sept. 9. See Hotel Occupancy Tax Quarterly Refund (FPP B.006) for more information. |
08/16/19 | Summary of Changes Made by the 86th Legislature Summary of Changes Made by the 86th Legislature
The 86th Legislature made many changes to Article IX of the General Appropriations Act (GAA) that take effect Sept. 1. See Changes to Article IX of the GAA and Other Bills of Interest to State Agencies (FPP F.008) for a summary of these changes and major bills passed that affect state agencies. |
08/16/19 | AY 2020 Earned Federal Funds Collections Reminder AY 2020 Earned Federal Funds Collections Reminder
Earned federal funds that agencies deposit into Appropriation 70000 in amounts above the level identified in GAA, Article IX, Section 13.11(b), plus benefits (13.11[g]), are appropriated subject to certain conditions and deadlines. For defined conditions and deadlines, see the Appropriation Authority for Earned Federal Fund Collections Above the Annual Level section of Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) (FPP A.017). Contact your agency’s appropriation control officer with any questions. |
08/16/19 | Do Not Set Effective End Date on Certain RTIs Do Not Set Effective End Date on Certain RTIs
Important reminder for coding on the USAS Recurring Transaction Profile (55): Do not set an effective end date until after Sept. 26 on certain Recurring Transaction Indexes (RTIs) used during the interagency reconciliation process for the annual financial report (AFR). Interagency Transaction Voucher (ITV) transactions must process successfully during the interagency reconciliation process for the AFR. An RTI (receiving) agency that sets an effective end date on the 55 profile will prevent a transaction (paying) agency from processing any ITV transactions past that effective end date. For example, a transaction entered on Sept. 2 using an RTI with an effective end date of Aug. 31 would not process, even if the effective date on the transaction were backdated to Aug. 31. To avoid problems, the RTI agency should not set an effective end date on the 55 profile until after the completion of the interagency reconciliation process. Agencies should leave the effective end dates on RTIs blank unless there is an explicit need to include a date. See the ITV/RTI Process USAS FAQs for more information. |
08/16/19 | Proceeds from Surplus Property Sales Go to General Revenue Proceeds from Surplus Property Sales Go to General Revenue
All proceeds from the sale of surplus property, equipment and commodities must be deposited to general revenue (GR) in appropriation 99908. An agency may reappropriate 25 percent of the receipts from surplus property sales for expenditure during the fiscal year in which the receipts occur See Proceeds from the Sale of Surplus Property (FPP A.032) for more information. |
08/16/19 | Reminder – Systems Will Be Unavailable During Year-End Close Reminder – Systems Will Be Unavailable During Year-End Close
The USAS annual cash-basis close for fiscal 2019 will occur Aug. 30. The fiscal year-end close process requires shutting down the statewide fiscal systems. For more information, please see the Master Schedule of Year-End Close Events, which includes:
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08/02/19 | Accounting Policy Meeting Scheduled for Aug. 22 Accounting Policy Meeting Scheduled for Aug. 22
An accounting policy meeting will be held Aug. 22, 1:30–4:30 p.m. in the William B. Travis Building, Room 1-100. See the Accounting Policy Meetings page for the agenda, parking pass and webinar registration. |
07/26/19 | Outstanding Warrants Void Aug. 31 Outstanding Warrants Void Aug. 31
The Outstanding Warrants Control Report (DAFR8171) is generated on the first Friday of every month. Agencies should monitor their report before warrants become void on Aug. 31. Refer to USAS Annual Close Process (FPP Q.004) for additional information, including details on generating reports via the Report Request Profile, USAS 91 screen. Contact Payment Services with any questions. |
07/19/19 | HB 3317 Limits New Accounts, Funds and Revenue Dedications HB 3317 Limits New Accounts, Funds and Revenue Dedications
House Bill 3317, 86th Legislature, Regular Session, continues the Legislature’s policy of limiting the number of new general revenue accounts, special funds and dedications of revenue. See Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue (FPP A.046) for a summary of HB 3317. |
07/19/19 | Substantive Changes Made to Comptroller Manual of Accounts Substantive Changes Made to Comptroller Manual of Accounts
Several substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009). These changes include routine maintenance, edits to the Manual of Accounts, and legislation passed by the 86th Legislature, Regular Session, effective before Sept. 1. The Manual of Accounts provides current information on state agencies, appropriated funds, and accounts and object codes to use when properly recording accounting transactions. |
07/12/19 | Reminder – July 26 Deadline Set for Fiscal 2020 USAS Budget Entries Reminder – July 26 Deadline Set for Fiscal 2020 USAS Budget Entries
Fiscal 2020 appropriation budgets must be entered into USAS and all required documentation submitted by July 26. Budget entry and documentation submission must be completed before appropriation control officers can approve a budget setup. See Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules (FPP A.020) for more information including schedule spreadsheets, instructions, definitions and samples. |
07/08/19 | Accounting Policy Meeting Scheduled for July 19 Accounting Policy Meeting Scheduled for July 19
An accounting policy meeting will be held July 19, 9 – 11:30 a.m. in the William B. Travis Building, Room 1-100. See the Accounting Policy Meetings page for the agenda, parking pass and webinar registration. Save the date — the next accounting policy meeting is scheduled for Aug. 22. |
07/08/19 | Master Schedule of Year-End Close Events Set Master Schedule of Year-End Close Events Set
See the 2019 Master Schedule of Year-End Close Events that includes:
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06/28/19 | Reminder – Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due July 10 Reminder – Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due July 10
To ensure correct year-end USAS balances for imprest, petty cash and travel advance accounts, agencies authorized to maintain these accounts are required to certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree. Only cash accounts with balances created from funds in the state treasury are subject to this requirement. The certification is due by July 10. All corrections must be entered into USAS by July 26. See USAS Balances for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for additional information including instructions for requesting access and completing the forms. |
06/21/19 | July 26 Deadline Set for Fiscal 2020 USAS Budget Entries July 26 Deadline Set for Fiscal 2020 USAS Budget Entries
Fiscal 2020 appropriation budgets must be entered into USAS and all required documentation submitted by July 26. Entry into USAS and CAPPS can begin July 1. Budget entry and documentation submission must be completed before appropriation control officers can approve a budget setup. State agencies and institutions of higher education are encouraged to use the provided Excel spreadsheets for completing the required schedules. For schedule spreadsheets, instructions, definitions, examples and the special requirements for unobligated balances, see Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules (FPP A.020). |
06/14/19 | Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due July 10 Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due July 10
To ensure correct year-end USAS balances for imprest, petty cash and travel advance accounts, agencies authorized to maintain these accounts are required to certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree. Only cash accounts with balances created from funds in the state treasury are subject to this requirement. The certification is due by July 10. All corrections must be entered into USAS by July 26. See USAS Balances for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for additional information including instructions for requesting access and completing the forms. |
06/14/19 | SB 500 Supplemental Appropriation and Reduction Transactions Due July 12 SB 500 Supplemental Appropriation and Reduction Transactions Due July 12
Processing Supplemental Appropriations and Reductions (FPP A.047) has been updated with instructions for USAS and CAPPS to reflect Senate Bill 500, 86th Legislature, Regular Session. The Legislature reduced certain appropriations and made supplemental appropriations. Refer to the SB 500 LBB ABEST/USAS crosswalk provided by your appropriation control officer. Affected state agencies and institutions of higher education must follow the instructions in FPP A.047 by July 12. |
06/07/19 | Third Quarter Payables and Binding Encumbrances Must Be Reported by June 30 Third Quarter Payables and Binding Encumbrances Must Be Reported by June 30
State agencies and institutions of higher education must report payables and binding encumbrances for third quarter fiscal 2019 appropriations no later than June 30. Quarterly certification must be entered in the online form. See Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for more information. |
05/24/19 | USAS Profile Rollover to FY/AY20 Set for June 22 USAS Profile Rollover to FY/AY20 Set for June 22
The annual USAS profile rollover occurs on June 22. The process automatically creates new profiles for fiscal year (FY) and appropriation year (AY) 2020, based on existing FY19 and AY19 profiles. See USAS Profile Rollover (FPP Q.007) for more information. |
05/24/19 | USAS Profile Review and Cleanup Reports Available Early June USAS Profile Review and Cleanup Reports Available Early June
To prepare for the June 22 rollover to fiscal 2020, the Comptroller’s office will transmit USAS Profile Review and Cleanup reports to agencies on June 4 and June 11. The reports:
Contact your financial reporting analyst for report questions. Contact the Comptroller’s Help Desk at (512) 463-HELP (4357) if retransmission of the reports is needed. See USAS Profile Review and Cleanup Procedures (FPP A.031) for more information. |
05/10/19 | Agencies Must Request Unclaimed Funds by May 31 Agencies Must Request Unclaimed Funds by May 31
Unclaimed property turned over to the state includes property that might belong to state agencies or institutions of higher education. If agencies and institutions do not claim property by May 31, the Comptroller’s office deposits the money into unappropriated General Revenue. See the Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division. |
04/05/19 | Accounting Policy Meeting Scheduled for April 18 Accounting Policy Meeting Scheduled for April 18
An accounting policy meeting will be held April 18, 2 – 4 p.m. in the William B. Travis Building, Room 1-100. See the Accounting Policy Meetings page for the agenda, parking pass and webinar registration. Save the date(s) — accounting policy meetings have also been scheduled for:
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03/22/19 | Encrypt Confidential Emails to Fiscal Management Encrypt Confidential Emails to Fiscal Management
State agencies and institutions of higher education may need to send documents to Fiscal Management that contain confidential information. Email is not a secured transmission. Confidential information must be sent 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. |
03/08/19 | USAS T-Code and Reference Information Updated USAS T-Code and Reference Information Updated
Updated USAS documentation on FMX:
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03/01/19 | Second Quarter Payables and Binding Encumbrances Must Be Reported by March 30 Second Quarter Payables and Binding Encumbrances Must Be Reported by March 30
State agencies and institutions of higher education must report payables and binding encumbrances for second quarter fiscal 2019 appropriations no later than March 30 to the Texas Comptroller of Public Accounts. Quarterly certification must be entered in the online form. For more information, see Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019). |
02/04/19 | Reminder – Agencies Must Request Unclaimed Funds by May 31 Reminder – Agencies Must Request Unclaimed Funds by May 31
Unclaimed property turned over to the state includes property that may belong to state agencies or institutions of higher education. If agencies and institutions do not claim property by May 31, the Comptroller’s office deposits the money into unappropriated General Revenue (GR). See the Unclaimed Property Annual Notification for more, including contact information for the Comptroller’s Unclaimed Property Division. |
01/11/19 | Biennial Revenue Estimate Now Available Biennial Revenue Estimate Now Available
The 2020-21 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 2020-21 BRE. |
01/04/19 | Agencies Must Request Unclaimed Funds by May 31 Agencies Must Request Unclaimed Funds by May 31
Unclaimed property turned over to the state includes property that may belong to state agencies or institutions of higher education. If agencies and institutions do not claim property after an annual notification, the Comptroller’s office deposits the money into unappropriated General Revenue (GR). Currently held property will be swept into GR if not claimed by May 31. See the Unclaimed Property Annual Notification for more, including contact information for the Comptroller’s Unclaimed Property Division. |
01/04/19 | Reminder – Current Forms Always Available on FMX Reminder – 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 may be outdated. The Forms page is available at the top of all FMX pages. Forms can be sorted alphabetically, numerically or by topic. Also, FMX topic pages such as Appropriations or Payment Services feature links to related forms. |
12/14/18 | Statewide Cost Allocation Worksheet Forms Due Statewide Cost Allocation Worksheet Forms Due
The Fiscal 2018 Statewide Cost Allocation Plan, Summary of Fixed Costs PDF provided by the Governor’s Office is now available. Deadlines for agencies listed on the Fiscal 2018 Statewide Cost Allocation Summary of Fixed Costs by Agency are:
For instructions, contacts and forms, see General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022). |
11/30/18 | First Quarter Payables and Binding Encumbrances Must Be Reported by Dec. 30 First Quarter Payables and Binding Encumbrances Must Be Reported by Dec. 30
State agencies and institutions of higher education must report payables and binding encumbrances for first quarter fiscal 2019 appropriations no later than Dec. 30 to the Texas Comptroller of Public Accounts. Quarterly certification must be entered in the online form. For more information, see Important Dates in the Reporting Guidelines of Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019). |
11/26/18 | Hotel Occupancy Tax Refund Reports Available Dec. 9 Hotel Occupancy Tax Refund Reports Available Dec. 9
Agencies that reimburse employees for state-related hotel stays are due a refund for the associated hotel occupancy taxes. USAS automatically generates the refunds each quarter. The hotel occupancy tax refund for September through November will be available on DAFR reports 8190 and 8200 on Dec. 9. For more information, see Hotel Occupancy Tax Quarterly Refund (FPP B.006). |
11/16/18 | Reminder – New Local Funds Reporting Requirements Due Nov. 30 Reminder – New Local Funds Reporting Requirements Due Nov. 30
Due to new 2018–19 GAA requirements, any state agency that receives, spends or administers revenue held outside the state treasury (local funds) is required to submit financial data on those funds to the Comptroller’s office. Fiscal 2016–19 report data must be submitted by Nov. 30, 2018, using the new Excel reporting spreadsheet provided in Requirements for Local Operating Funds and Associated Local Funds (FPP S.009). For more, see Additional reporting requirements per the GAA (Art. IX, Sec. 17.09) in Agency Requirements of FPP S.009. |
11/09/18 | 2018 State of Texas Annual Cash Report Available 2018 State of Texas Annual Cash Report Available
The State of Texas Annual Cash Report for fiscal year 2018 is now available. The report presents the state’s financial condition and details revenues and expenditures on a cash basis, as required by Government Code, Section 403.013. |
11/09/18 | Updated APS 001 and 011 Updated APS 001 and 011
Accounting policy statements (APS) Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) and Benefits Proportional by Method of Finance (APS 011) (FPP A.010) have been updated to:
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10/19/18 | Reminder – Annual Encumbrance Certification and Automated Lapsing Coming Up Reminder – Annual Encumbrance Certification and Automated Lapsing Coming Up
Per Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019), state agencies and institutions of higher education must submit the online Annual Certification by Oct. 30. (The recommended due date for simplified reporting agencies was Sept. 30.) An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. |
10/12/18 | Reminder — See Dates for Annual Encumbrance Certification and Automated Lapsing Reminder — See Dates for Annual Encumbrance Certification and Automated Lapsing
By Oct. 30 each year, state agencies and institutions of higher education must lapse appropriation balances that exceed the level necessary to satisfy any outstanding binding encumbrances and/or payables. Additionally, all agencies must submit the online Annual Certification by Oct. 30. (Sept. 30 is the recommended due date for simplified reporting agencies to lapse appropriation balances and submit annual certifications.) Each year on Nov. 1, the Comptroller’s office is statutorily required to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years. To facilitate this, an automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. See Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019) for details. |
09/21/18 | Online Form for Annual Encumbrance Reporting Due Oct. 30 Online Form for Annual Encumbrance Reporting Due Oct. 30
State agencies and institutions of higher education must report annual binding encumbrances and payables to the Comptroller’s office per APS 018. Because the annual reporting requirement encompasses the fourth quarter of the previous appropriation year, there is no requirement for separate fourth-quarter reporting. Agencies must enter encumbrances and payables into USAS for AY 2018 and prior years’ appropriations by the due date for their agency type for annual financial reporting:
All agencies must submit the online Annual Certification by Oct. 30. (The recommended due date for simplified reporting agencies is Sept. 30.) |
09/21/18 | Automated Lapse of Unencumbered Balances Starts Running Nov. 1 Automated Lapse of Unencumbered Balances Starts Running Nov. 1
By Oct. 30 each year, all agencies must lapse appropriation balances that exceed the level necessary to satisfy any outstanding binding encumbrances and/or payables. (The recommended due date for simplified reporting agencies is Sept. 30.) The Comptroller’s office is statutorily required to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years on Nov. 1 of each fiscal year. To facilitate this, an automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. Appropriation balances on the USAS Appropriation Record Inquiry (62) screen may require adjustments or corrections before unexpended balance (UB) forward, lapsing or collected cash disposition. All transactions for budget revisions and expenditure transfers for affected years should be completed before processing UB or lapse transactions. Doing so will reduce the number of issues that may arise with the automatic lapse program. For full details, see APS 018. |
09/14/18 | Take the 2018 Fiscal Management Customer Service Survey by Oct. 12 Take the 2018 Fiscal Management Customer Service Survey by Oct. 12
How well are we meeting your customer service expectations? Please let us know by completing the online survey by Friday, Oct. 12. We appreciate your feedback. If you have any questions about the survey, please email us at fiscal.documentation@cpa.texas.gov. |
09/07/18 | Oct. 30 Deadline for Higher Ed USAS/ABEST Reconciliation Oct. 30 Deadline for Higher Ed USAS/ABEST Reconciliation
Institutions of higher education hold appropriated funds outside the state treasury and must enter fiscal 2018 expenditure activity into USAS by Oct. 30 for reconciliation with the Legislative Budget Board’s Automated Budget and Evaluation System of Texas (ABEST). For more, see Entering Higher Education Expenditure Activity into USAS for USAS/ABEST Reconciliation (FPP B.011). Note: Community/junior colleges are excluded from these requirements. |
09/07/18 | Hotel Occupancy Tax Refund Reports Available Sept. 9 Hotel Occupancy Tax Refund Reports Available Sept. 9
Agencies that reimburse employees for state-related hotel stays are due a refund for the associated hotel occupancy taxes. USAS automatically generates the refunds each quarter. The hotel occupancy tax refund for August will be available on DAFR reports 8190 and 8200 on Sept. 9. For more information, refer to Hotel Occupancy Tax Quarterly Refund (FPP B.006). |
08/31/18 | Deposit of Sales Taxes Collected by State Agencies (APS 008) Deposit of Sales Taxes Collected by State Agencies (APS 008)
Deposit of Sales Taxes Collected by State Agencies (APS 008) (FPP A.015) has been updated to address another option that state agencies and institutions of higher education may use to remit sales tax collected to the Comptroller’s office. For more information, see APS 008. |
08/31/18 | Accounting Policy Meeting Scheduled for Sept. 19 Accounting Policy Meeting Scheduled for Sept. 19
An accounting policy meeting will be held Sept. 19, 2 – 4 p.m. in the William B. Travis Building, Room 1-100. See the Accounting Policy Meetings page for the agenda, parking pass and webinar registration. |
08/17/18 | Do Not Set Effective End Date on Certain RTIs Do Not Set Effective End Date on Certain RTIs
This is an important reminder about coding on the USAS Recurring Transaction Profile (55). Do not set an effective end date until after Sept. 26 on certain Recurring Transaction Indexes (RTIs) used during the interagency reconciliation process for the annual financial report (AFR). Interagency Transaction Voucher (ITV) transactions must process successfully during the interagency reconciliation process for the AFR. An RTI (receiving) agency that sets an effective end date on the 55 profile will prevent a transaction (paying) agency from processing any ITV transactions past that effective end date. Example: A transaction entered on Sept. 2 using an RTI with an effective end date of Aug. 31 would not process, even if the effective date on the transaction were backdated to Aug. 31. To avoid problems, the RTI agency should not set an effective end date on the 55 profile until after the completion of the interagency reconciliation process. The Comptroller’s office recommends that agencies leave the effective end dates on RTIs blank unless there is an explicit need to include a date. For more information, see the ITV/RTI Process USAS FAQs. |
08/17/18 | Reminder – Systems Will Be Unavailable During Year-End Close Reminder – Systems Will Be Unavailable During Year-End Close
The USAS annual cash-basis close for fiscal 2018 will occur on Friday, Aug. 31. The fiscal year-end close process requires shutting down the statewide fiscal systems. For more information, please see the Master Schedule of Year-End Close Events that includes:
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07/27/18 | Accounting Policy Meeting Scheduled for Aug. 29 Accounting Policy Meeting Scheduled for Aug. 29
An accounting policy meeting will be held on Aug. 29 from 2 – 4 p.m. in the William B. Travis Building, Room 1-100. See Accounting Policy Meetings for the agenda, parking pass and webinar registration. |
07/27/18 | Outstanding Warrants Voiding Aug. 31 Outstanding Warrants Voiding Aug. 31
The Outstanding Warrants Control Report (DAFR8171) is generated on the first Friday of every month. Agencies should monitor their reports before warrants become void on Aug. 31. The Outstanding Warrant Report (DAFR 8161) can be requested through the Report Request Profile, USAS 91 screen. It includes two special select options:
The 91 Report Request Profile in USAS Coding Instructions (FPP Q.010) provides detailed information on this profile screen. Agencies are also reminded of the following:
For questions, please contact Payment Services. |
07/27/18 | Changes to Web Warrant Inquiry and Cancellation System Changes to Web Warrant Inquiry and Cancellation System
The Treasury Operations’ Web Warrant Inquiry and Cancellation System (WWIC) (login required) has a new edit that checks for hold status on cancelled warrants. When cancelling a warrant that is on hold, WWIC defaults the Cancel Reason to 304 Warrant on Hold. This change was made to:
Note that a held warrant may be cancelled after it is released from hold. Agencies are advised to check the Payee Held Warrants Released (PYWTHR) screen in TINS. If listed on PYWTHR, the agency does not need to seek approval, since the warrant is no longer on hold, but must still select Cancel Reason 304 Warrant on Hold. For questions, contact Payment Services. |
07/13/18 | Reminder – July 27 Deadline Set for Fiscal 2019 USAS Budget Entries Reminder – July 27 Deadline Set for Fiscal 2019 USAS Budget Entries
Fiscal 2019 appropriation budgets must be entered into USAS and all required documentation submitted by July 27. Budget entry and documentation submission must be completed before appropriation control officers can approve a budget setup. For more information including schedule spreadsheets (Excel), instructions, definitions and samples, see Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules (FPP A.020). |
07/06/18 | USAS and CAPPS Financials FPPs Updated USAS and CAPPS Financials FPPs Updated
The USAS annual cash-basis close for fiscal 2018 will occur on Friday, Aug. 31. The instructions, including important deadlines for submitting documents, are now available in USAS Annual Close Process (FPP Q.004). Detailed information by appropriation year, including deadlines, can be found at Scheduling Critical Payments at Year-End. Agencies using CAPPS Financials need to also follow CAPPS Financials Year-End Processing Instructions (FPP T.001). |
07/06/18 | Master Schedule of Year-End Close Events Set Master Schedule of Year-End Close Events Set
Please see the 2018 Master Schedule of Year-End Close Events that includes:
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06/25/18 | July 27 Deadline Set for Fiscal 2019 USAS Budget Entries July 27 Deadline Set for Fiscal 2019 USAS Budget Entries
Fiscal 2019 appropriation budgets must be entered into USAS and all required documentation submitted by July 27. Entry into USAS and CAPPS can begin July 2. Budget entry and documentation submission must be completed before appropriation control officers can approve a budget setup. State agencies and institutions of higher education are encouraged to use the provided Excel spreadsheets for completing the required schedules. For schedule spreadsheets, instructions, definitions, examples and the special requirements for unobligated balances, see Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules (FPP A.020). |
06/25/18 | Accounting Policy Meeting Scheduled for July 24 Accounting Policy Meeting Scheduled for July 24
An accounting policy meeting will be held July 24, 2 – 4 p.m. in the William B. Travis Building, Room 1-100. See the Accounting Policy Meeting page for the agenda and webinar instructions. |
06/25/18 | Reminder – Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due July 10 Reminder – Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Due July 10
To ensure correct year-end USAS balances for imprest, petty cash and travel advance accounts, agencies authorized to maintain these accounts are required to certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree. Only cash accounts with balances created from funds in the state treasury are subject to this requirement. The certification is due by July 10. All corrections must be entered into USAS by July 27. See USAS Balances for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for additional information including instructions for requesting access and completing the forms. |
06/15/18 | Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts due July 10 Certification for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts due July 10
Agencies authorized to maintain imprest, petty cash and travel advance accounts are required to certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree. This is to ensure correct year-end USAS balances. Only cash accounts with balances created from funds in the state treasury are subject to this requirement. The certification is due by July 10. All corrections must be entered into USAS by July 27. See USAS Balances for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for additional information including instructions for requesting access and completing the forms. |
06/08/18 | Review Conditions and Deadlines for Certain AY 2018 EFF Collections Review Conditions and Deadlines for Certain AY 2018 EFF Collections
Earned Federal Funds (EFF) that agencies deposit into Appropriation 70000 in amounts above the level identified in General Appropriations Act (GAA), Article IX, Section 13.11(b), plus benefits (13.11[g]), are appropriated subject to certain conditions and deadlines. The conditions and deadlines are defined in 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. |
06/08/18 | USAS T-Code Sorts and Reference Information Updated USAS T-Code Sorts and Reference Information Updated
USAS documentation on FMX has been updated:
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06/01/18 | Third Quarter Payables and Binding Encumbrances Must Be Reported by June 30 Third Quarter Payables and Binding Encumbrances Must Be Reported by June 30
State agencies and institutions of higher education must report payables and binding encumbrances for third quarter fiscal 2018 appropriations no later than June 30. Quarterly certification must be entered in the online form. For more information, see Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019). |
05/25/18 | USAS Profile Rollover to FY/AY19 Set for June 16 USAS Profile Rollover to FY/AY19 Set for June 16
The annual rollover for profiles in USAS will occur on June 16. The process automatically creates new profiles for fiscal year (FY) 2019 and appropriation year (AY) 2019, based on existing FY18 and AY18 profiles. For more information, see USAS Profile Rollover (FPP Q.007). |
05/25/18 | USAS Profile Review and Cleanup Reports Available Early June USAS Profile Review and Cleanup Reports Available Early June
To prepare for the June 16 rollover to fiscal 2019, the Comptroller’s office will transmit USAS Profile Review and Cleanup Reports to agencies on June 5 and June 12. The reports:
For report questions, contact your financial reporting analyst. To have reports retransmitted, contact the Comptroller’s System Input/Output (SIO) group at (512) 936-4341. For more information, see USAS Profile Review and Cleanup Procedures (FPP A.031). |
05/11/18 | Reminder – Agencies Must Request Unclaimed Funds by May 31 Reminder – Agencies Must Request Unclaimed Funds by May 31
Unclaimed property turned over to the state includes property that may belong to state agencies or institutions of higher education. If agencies and institutions do not claim property after an annual notification, the Comptroller’s office deposits the money into unappropriated General Revenue (GR). Currently held property will be swept into GR if not claimed by May 31. See the Unclaimed Property Annual Notification for more, including contact information for the Comptroller’s Unclaimed Property Division. |
04/25/18 | Accounting Policy Meeting Scheduled for April 30 Accounting Policy Meeting Scheduled for April 30
An accounting policy meeting will be held April 30, 1 – 4 p.m. in the William B. Travis Building, Room 1-100. See the Accounting Policy Meeting page for the agenda and webinar instructions. |
03/22/18 | Accounting Policy Meeting Scheduled for March 28 Accounting Policy Meeting Scheduled for March 28
An accounting policy meeting will be held March 28, 2 – 4 p.m. in the William B. Travis Building, Room 1-111. See Accounting Policy Meeting for the agenda and teleconferencing instructions. |
03/16/18 | Statewide Cost Allocation Worksheet Forms Due Statewide Cost Allocation Worksheet Forms Due
The Fiscal 2017 Statewide Cost Allocation Plan, Summary of Fixed Costs PDF provided by the Governor’s Office is now available. Agencies listed on the Fiscal 2017 Statewide Cost Allocation Summary of Fixed Costs by Agency report must submit forms by the indicated deadlines, beginning with the Statewide Cost Allocation Worksheet due by March 27. Additional forms must be completed by April 6, after the Fiscal 2018 Agency Statewide Cost Allocation Plan by Method of Finance is made available by March 30:
First quarter general revenue reimbursements for statewide allocated costs are due by April 6. Agencies can choose to make full payment at that time as well. For complete information including contacts, instructions and forms, go to General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022). |
02/02/18 | Order Copies of the GAA Now Order Copies of the GAA Now
Agencies can purchase bound copies of the 2018–19 General Appropriations Act (GAA) for $15 per book, including postage. All orders must be prepaid and made online with an interagency transaction voucher (ITV) or by check. Distribution of the printed copies is expected to begin the week of March 12. |
02/02/18 | Reminder — Current Forms Always Available on FMX Reminder — 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 may be outdated. The Forms page is available at the top of all FMX pages. Forms can be sorted alphabetically, numerically or by topic. Also, FMX topic pages such as Appropriations or Payment Services feature links to related forms. |
01/22/18 | Reminder — Agencies Must Request Unclaimed Funds by May 31 Reminder — Agencies Must Request Unclaimed Funds by May 31
Unclaimed property turned over to the state includes property that may belong to state agencies or institutions of higher education. If agencies and institutions do not claim property after an annual notification, the Comptroller’s office deposits the money into unappropriated General Revenue (GR). Currently held property will be swept into GR if not claimed by May 31. See the Unclaimed Property Annual Notification for more, including contact information for the Comptroller’s Unclaimed Property Division. |
01/16/18 | Warrant Distribution Delayed Due to Inclement Weather Warrant Distribution Delayed Due to Inclement Weather
Due to inclement weather, the Comptroller’s office will open at 10 a.m. on Jan. 17. Warrant pickup will be available at 10 a.m. Additional closures or delayed openings will be announced on FMX. |
01/16/18 | 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 Jan. 16. Warrants will not be distributed on this day. Additional closures or delayed openings will be announced on FMX. |
01/15/18 | Comptroller’s Office Closed Due to Inclement Weather Comptroller’s Office Closed Due to Inclement Weather
Due to inclement weather, the Comptroller’s office will be closed on Jan. 16, 2018. Agencies can check FMX or call (512) 475-0510 after 12:00 p.m. to confirm if warrants are 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) 475-0510 upon arrival at the LBJ building if no guard is present. |
01/08/18 | Agencies Must Request Unclaimed Funds by May 31 Agencies Must Request Unclaimed Funds by May 31
Unclaimed property turned over to the state includes property that may belong to state agencies or institutions of higher education. If agencies and institutions do not claim property after an annual notification, the Comptroller’s office deposits the money into unappropriated General Revenue (GR). Currently held property will be swept into GR if not claimed by May 31. See the Unclaimed Property Annual Notification for more, including contact information for the Comptroller’s Unclaimed Property Division. |
12/15/17 | New APS 019 Benefit Voucher Data Worksheet and Instructions Available Now New APS 019 Benefit Voucher Data Worksheet and Instructions Available Now
The Benefit Voucher Data Worksheet (Excel) in Salary Benefit Appropriation Allocations (APS 019) (FPP A.042) has been updated to be used by state agencies and institutions of higher education to create benefit entries. Effective Dec. 15, agencies and institutions must use the updated APS 019 Benefit Voucher Data Worksheet (Excel) for benefit entries. Older versions of the worksheet will no longer be accepted. The updated standardized Excel template contains:
A new Benefit Voucher Data Worksheet – Features and Instructions section is also available. See APS 019 for the updated worksheet and features/instructions section. For questions, contact your appropriation control officer (ACO). |
12/01/17 | First Quarter Payables and Binding Encumbrances Must Be Reported by Dec. 30 First Quarter Payables and Binding Encumbrances Must Be Reported by Dec. 30
State agencies and institutions of higher education must report payables and binding encumbrances for first quarter fiscal 2018 appropriations no later than Dec. 30 to the Texas Comptroller of Public Accounts. Quarterly certification must be entered in the online form. For more information, see Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019). |
11/27/17 | Hotel Occupancy Tax Refund Reports Available Dec. 9 Hotel Occupancy Tax Refund Reports Available Dec. 9
Agencies that reimburse employees for state-related hotel stays are due a refund for the associated hotel occupancy taxes. The refunds are generated automatically through USAS each quarter. The hotel occupancy tax refund for September through November will be available on the DAFR8190 and DAFR8200 reports on Dec. 9. For more information, see Hotel Occupancy Tax Quarterly Refund (FPP B.006). |
11/13/17 | 2017 State of Texas Annual Cash Report Available 2017 State of Texas Annual Cash Report Available
The 2017 State of Texas Annual Cash Report for the fiscal year that ended Aug. 31, 2017, is now available. The State of Texas Annual Cash Report presents the state’s financial condition and details revenues and expenditures on a cash basis, as required by Government Code, Section 403.013. |
11/13/17 | Reminder – Benefits Proportional by Method of Finance Reports Due Nov. 19 Reminder – Benefits Proportional by Method of Finance Reports Due Nov. 19
State agencies and institutions of higher education are required to ensure benefit cost payments are proportional to the agency 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. Read more about Benefits Proportional by Method of Finance (APS 011) (FPP A.010). |
10/20/17 | Benefits Proportional by Method of Finance Reports Due Nov. 19 Benefits Proportional by Method of Finance Reports Due Nov. 19
State agencies and institutions of higher education are required to ensure benefit cost payments are proportional to the agency 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. Read more about Benefits Proportional by Method of Finance (APS 011) (FPP A.010). |
10/20/17 | APS 001 Has Been Updated APS 001 Has Been Updated
The accounting policy statement Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021) has been updated through acts of the 85th Legislature, Regular Session. For questions on APS 001, please contact your appropriation control officer. |
10/20/17 | Reminder – Annual Encumbrance Certification and Automated Lapsing Coming Up Reminder – Annual Encumbrance Certification and Automated Lapsing Coming Up
Per Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019), state agencies and institutions of higher education must submit the online Annual Certification by Oct. 30. An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. |
10/13/17 | Instructions for Deleting USAS IT File Transactions Have Been Updated Instructions for Deleting USAS IT File Transactions Have Been Updated
Instructions for deleting non-posted and posted transactions in the USAS Internal Transaction File have been updated. See USAS Internal Transaction File Maintenance and Super Security Delete Process (FPP Q.001) for the updated instructions and latest contact information. |
10/13/17 | Reminder – See Dates for Annual Encumbrance Certification and Automated Lapsing Reminder – See Dates for Annual Encumbrance Certification and Automated Lapsing
By Oct. 30 each year, state agencies and institutions of higher education must lapse appropriation balances that exceed the level necessary to satisfy any outstanding binding encumbrances and/or payables. All agencies must submit the online Annual Certification by Oct. 30. The Comptroller’s office is statutorily required to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years on Nov. 1 of each fiscal year. To facilitate this, an automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. For full details, see Encumbrance Report and Lapsing of Appropriations (APS 018). |
10/06/17 | Substantive Changes Made to Texas Comptroller Manual of Accounts Substantive Changes Made to Texas Comptroller Manual of Accounts
Several substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009). The Manual of Accounts provides current information on state agencies, appropriated funds, accounts and object codes used in properly recording accounting transactions. The latest changes include routine maintenance and edits, and also reflect legislation passed by the 84th Legislature, Regular Session, and 85th Legislature, Regular Session, that took effect Sept. 1. |
09/22/17 | Online Form for Annual Encumbrance Reporting Due Oct. 30 Online Form for Annual Encumbrance Reporting Due Oct. 30
State agencies and institutions of higher education must report annual binding encumbrances and payables to the Comptroller’s office per Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019). Because the annual reporting requirement encompasses the fourth quarter of the previous appropriation year, there is no requirement for separate fourth-quarter reporting. Agencies must enter encumbrances and payables into USAS for AY 2017 and prior years’ appropriations by the due date for their agency type for annual financial reporting:
All agencies must submit the online Annual Certification by Oct. 30. |
09/22/17 | Automated Lapse of Unencumbered Balances Starts Running Nov. 1 Automated Lapse of Unencumbered Balances Starts Running Nov. 1
By Oct. 30 each year, all agencies must lapse appropriation balances that exceed the level necessary to satisfy any outstanding binding encumbrances and/or payables. The Comptroller’s office is statutorily required to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years on Nov. 1 of each fiscal year. To facilitate this, an automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. For full details, see Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019). |
09/22/17 | Reminder – Action Required for SB 1831 Reminder – Action Required for SB 1831
All Senate Bill 1831 submissions are due to the Comptroller no later than Sept. 30. SB 1831 (85th Legislature, Regular Session) requires every agency, board, commission and institution of higher education in Texas to submit information to the Comptroller’s office regarding each program that is statutorily required, but for which no appropriation was made. Instructions and a submission template were sent to each agency contact in August. Every agency and institution of higher education must respond to this request, even if they have no programs to report. For questions or more information, please contact Kevin McPherson. |
09/15/17 | Take the 2017 Fiscal Management Customer Service Survey by Oct. 13 Take the 2017 Fiscal Management Customer Service Survey by Oct. 13
How well are we meeting your customer service expectations? Please let us know by completing the online survey by Friday, Oct. 13. We appreciate your feedback. If you have any questions about the survey, please email us at fiscal.documentation@cpa.texas.gov. |
09/11/17 | Oct. 13 Deadline for Higher Ed USAS/ABEST Reconciliation Oct. 13 Deadline for Higher Ed USAS/ABEST Reconciliation
Institutions of higher education hold appropriated funds outside the State Treasury and must enter fiscal 2017 expenditure activity into USAS by Oct. 13 for reconciliation with the Legislative Budget Board’s Automated Budget and Evaluation System of Texas (ABEST). For complete information, see Entering Higher Education Expenditure Activity into USAS for USAS/ABEST Reconciliation (FPP B.011). Note: Community/junior colleges are excluded from these requirements. |
09/11/17 | Additional Accounting Policy Statements Have Been Updated Additional Accounting Policy Statements Have Been Updated
Several Accounting Policy Statements (APSs) have been updated through acts of the 85th Legislature, Regular Session. The APSs include changes to terminology, policies, procedures and transaction coding blocks. Each APS should be carefully reviewed to ensure compliance with the most current policies and procedures. |
09/01/17 | 2017 AFR Update Webinar Recordings Now Available 2017 AFR Update Webinar Recordings Now Available
The video recordings of both sessions of the 2017 AFR Update Webinar from July 6 are now available on the AFR Training page. Users can view individual recordings broken out by topic. |
09/01/17 | Proceeds from the Sale of Surplus Property Go to General Revenue Proceeds from the Sale of Surplus Property Go to General Revenue
All proceeds from the sale of surplus property, equipment and commodities must be deposited to general revenue (GR) in appropriation 99908. An agency may reappropriate 25 percent of the receipts from the sale of surplus property for expenditure during the fiscal year in which the receipts are received. The Texas Facilities Commission (TFC) deposits 100 percent of the proceeds from sales made by TFC on behalf of an agency into GR. For more information, see Proceeds from the Sale of Surplus Property (FPP A.032). |
09/01/17 | Reminder – Action Required for SB 1831 Reminder – Action Required for SB 1831
All SB 1831 submissions are due to the Comptroller no later than Sept. 30. SB 1831 (85th Leg., Reg. Sess.) requires every agency, board, commission and institution of higher education in Texas to submit information to the Comptroller’s office regarding each program that is statutorily required, but for which no appropriation was made. Instructions and a submission template were sent to each agency contact in August. Every agency and institution of higher education must respond to this request, even if they have no programs to report. For questions or more information, please contact Kevin McPherson. |
08/31/17 | Accounting Resources Available for Hurricane Harvey Relief Accounting Resources Available for Hurricane Harvey Relief
Many state agencies and institutions have been called on to assist Texas citizens who have suffered losses due to Hurricane Harvey. Governor Abbott has issued several proclamations to provide relief to those affected. See the governor’s website for more information on how these proclamations may affect your agency’s business. For additional information and contacts by topic, see Accounting for Natural Disaster Relief Efforts (FPP K.011). |
08/25/17 | Hotel Occupancy Tax Refund Reports Available Sept. 9 Hotel Occupancy Tax Refund Reports Available Sept. 9
Agencies that reimburse employees for state-related hotel stays are due a refund for the associated hotel occupancy taxes. The refunds are generated automatically through USAS each quarter. The hotel occupancy tax refund for August will be available on the DAFR8190 and DAFR8200 reports on Sept. 9. For more information, see Hotel Occupancy Tax Quarterly Refund (FPP B.006). |
08/18/17 | Do Not Set Effective End Date on Certain RTIs Do Not Set Effective End Date on Certain RTIs
This is an important reminder about coding on the Recurring Transaction Profile (55) in USAS. Do not set an effective end date on certain Recurring Transaction Indexes (RTIs) used during the interagency reconciliation process for the annual financial report (AFR) until after Sept. 26. Interagency Transaction Voucher (ITV) transactions must process successfully during the interagency reconciliation process for the AFR. An RTI (receiving) agency that sets an effective end date on the 55 profile will prevent a transaction (paying) agency from processing any ITV transactions past that effective end date. 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 is backdated to Aug. 31. To avoid problems, the RTI agency should not set an effective end date on the 55 profile until after the completion of the interagency reconciliation process. The Comptroller’s office recommends that agencies leave the effective end dates blank on RTIs unless there is an explicit need to include a date. For more information, please see the ITV/RTI Process section of USAS Frequently Asked Questions. |
08/18/17 | Reminder – Systems Will Be Unavailable During Year-End Close Reminder – Systems Will Be Unavailable During Year-End Close
The USAS annual cash-basis close for fiscal 2017 will occur on Thursday, Aug. 31. The fiscal year-end close process requires shutting down the statewide fiscal systems. For more information, please see the Master Schedule of Year-End Close Events, which includes:
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08/11/17 | Changes Made by the 85th Legislature Summarized Changes Made by the 85th Legislature Summarized
The 85th Legislature made numerous changes to Article IX of the General Appropriations Act (GAA) that take effect Sept. 1. A summary of these changes and of major bills passed that affect multiple agencies can be found at Changes to Article IX of the GAA and Other Bills of Interest to State Agencies (FPP F.008). |
07/28/17 | Outstanding Warrants Voiding Aug. 31 Outstanding Warrants Voiding Aug. 31
The monthly Outstanding Warrants Control Report (DAFR8171) is generated on the first Friday of every month. Agencies are reminded to monitor their report, especially during the summer months, before warrants become void on Aug. 31. The Outstanding Warrant Report (DAFR8161) is a requestable report via the online Report Request Profile, USAS 91 screen and includes two special select options. SPEC SEL 1: Provides an outstanding warrant report by payee number in ascending order. To select this report, enter V on the 91 screen. To ensure all outstanding warrants are listed for all payees, the SPEC SEL 2 field must be blank. SPEC SEL 2: Provides an outstanding warrant report for specific dollar amount thresholds and lists warrants in descending order by dollar amount. To select this report, enter values A–D on the 91 screen as follows:
The 91 Report Request Profile in USAS Coding Instructions (FPP Q.010) provides detailed information on this profile screen. If you have questions, please contact Payment Services. |
07/21/17 | Substantive Changes Made to Comptroller Manual of Accounts Substantive Changes Made to Comptroller Manual of Accounts
Several substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009). These changes include routine maintenance and edits to the Manual of Accounts and also reflect legislation passed by the 85th Legislature, Regular Session effective prior to Sept. 1, 2017. The Manual of Accounts provides current information on state agencies, appropriated funds and accounts and object codes to be used in properly recording accounting transactions. |
07/21/17 | Follow USPS Fiscal Year-End Close Process to Prepare for Fiscal 2018 Follow USPS Fiscal Year-End Close Process to Prepare for Fiscal 2018
USPS agencies must use the fiscal 2017 USPS Fiscal Year-End Close Manual and USPS Year-End Close Schedule to correctly prepare files for the 2017 fiscal year-end close. For complete information, including training calendar and links to the manual/schedule, see USPS Fiscal Year-End Close Process (FPP R.016). |
07/21/17 | Hotel Occupancy Tax Refund Reports Available Aug. 9 Hotel Occupancy Tax Refund Reports Available Aug. 9
Agencies that reimburse employees for state-related hotel stays are due a refund for the associated hotel occupancy taxes. The refunds are generated automatically through USAS each quarter. The hotel occupancy tax refund for June through July will be available on the DAFR8190 and DAFR8200 reports on Aug. 9. For more information, see Hotel Occupancy Tax Quarterly Refund (FPP B.006). |
07/14/17 | AFR Work Sessions Scheduled AFR Work Sessions Scheduled
Financial reporting analysts can help agencies reconcile the 2017 annual financial report (AFR) to the Uniform Statewide Accounting System (USAS) either over the phone or during scheduled work sessions. Prior to scheduling a work session or making travel arrangements for a work session, agencies must attempt to complete the fiscal year-end USAS entries. If you encounter problems with USAS entries you are attempting to enter, contact your agency’s financial reporting analyst, who may request copies of the USAS entries. If the issue cannot be resolved by phone or email, you may then schedule a work session with your agency’s financial reporting analyst. |
07/14/17 | Reminder — July 28 Deadline Set for Fiscal 2018 USAS Budget Entries Reminder — July 28 Deadline Set for Fiscal 2018 USAS Budget Entries
Fiscal 2018 appropriation budgets must be entered into USAS and all required documentation submitted by July 28. Budget entry and documentation submission must be completed before appropriation control officers can approve a budget setup. For more information including schedule spreadsheets (Excel), instructions, definitions and samples, see Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules (FPP A.020). |
06/30/17 | USAS and CAPPS Financials FPPs Updated USAS and CAPPS Financials FPPs Updated
The USAS annual cash-basis close for fiscal 2017 will occur on Thursday, Aug. 31. The instructions, including important deadlines for submitting documents, are now available in USAS Annual Close Process (FPP Q.004). Detailed information by appropriation year, including deadlines, can be found in Scheduling Critical Payments at Year End. Agencies using CAPPS Financials need to also follow CAPPS Financials Year-End Processing Instructions (FPP T.001). |
06/30/17 | Master Schedule of Year-End Close Events Available Master Schedule of Year-End Close Events Available
Please see the 2017 Master Schedule of Year-End Close Events that includes:
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06/23/17 | Fiscal 2017 AFR Reporting Requirements Fiscal 2017 AFR Reporting Requirements
AFR Reporting Requirements Now AvailableThe Comptroller’s Financial Reporting section is pleased to present the fiscal 2017 Reporting Requirements for Annual Financial Reports (AFRs) of State Agencies and Universities. The AFR website presents all reporting requirement information in an organized, user-friendly and intuitive format for users. Each agency and university must refer to the AFR Reporting Requirements website when preparing its fiscal 2017 AFR and posting fiscal year-end entries to reconcile the AFR to USAS. Download Training Materials for the AFR Update WebinarsOn June 28, the training materials for the Annual Financial Report (AFR) webinar events will be available on the AFR Training Page. Users may download/print the training materials (PDF format) and follow along during the webinar(s). Reminder – Register Now for the July 6 AFR Update WebinarsDon’t forget to register for the AFR Update Webinar (Part 1) and/or the AFR Update Webinar (Part 2) taking place on Thursday, July 6. This year there will be two sessions for the 2017 AFR Update – a morning session from 9 a.m. to noon and an afternoon session from 1:30 p.m. to 4 p.m. Registration for EACH session is required through both:
See the AFR Training page for more details about:
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06/23/17 | HB 2 Supplemental Appropriation and Reduction Transactions Due July 14 HB 2 Supplemental Appropriation and Reduction Transactions Due July 14
Processing Supplemental Appropriations and Reductions (FPP A.047) has been updated with instructions for USAS and CAPPS to reflect House Bill 2, 85th Legislature, Regular Session. The Legislature reduced certain appropriations and made supplemental appropriations. Please refer to the HB 2 LBB ABEST/USAS Crosswalk provided by your appropriation control officer. Affected state agencies and institutions of higher education must follow the instructions in the FPP by July 14. |
06/23/17 | July 28 Deadline Set for Fiscal 2018 USAS Budget Entries July 28 Deadline Set for Fiscal 2018 USAS Budget Entries
Fiscal 2018 appropriation budgets must be entered into USAS and all required documentation submitted by July 28. Entry into USAS and CAPPS can begin July 3. Budget entry and documentation submission must be completed before appropriation control officers can approve a budget setup. Agencies and institutions of higher education are encouraged to use the provided Excel spreadsheets for completing the required schedules. Please note the special requirements for unobligated balances. For the spreadsheets, instructions, definitions and examples, see Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules (FPP A.020). |
06/23/17 | Reminder — Certification Required for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Reminder — Certification Required for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts
To ensure correct year-end USAS balances for imprest, petty cash and travel advance accounts, agencies authorized to maintain these accounts are asked to certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree. Only cash accounts with balances created from funds in the State Treasury are subject to this requirement. The certification is due by July 10. All corrections must be entered into USAS by July 28. See USAS Balances for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for additional information, including instructions for requesting access and completing the forms. |
06/16/17 | Certification Required for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Certification Required for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts
To ensure correct year-end USAS balances for imprest, petty cash and travel advance accounts, agencies authorized to maintain these accounts are asked to certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree. Only cash accounts with balances created from funds in the State Treasury are subject to this requirement. The certification is due by July 10. All corrections must be entered into USAS by July 28. See USAS Balances for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for additional information, including instructions for requesting access and completing the forms. |
06/09/17 | USAS Profile Review and Cleanup USAS Profile Review and Cleanup
The USAS Profile Rollover creates new profile records to be used in the next fiscal and appropriation years. Agencies should review the Profile Rollover page of USAS Profile Review and Cleanup Procedures (FPP A.031) for USAS profiles that automatically roll over each year. In preparation of the rollover, all USAS profile review and cleanup reports are transmitted to agencies on June 6 and June 12. The reports:
The profile review and cleanup reports are located behind the Ad Hoc cover page (immediately following the USAS reports). If your agency needs reports retransmitted, contact the Comptroller’s System Input/Output group at (512) 936-4341. For more information, see USAS Profile Review and Cleanup Procedures (FPP A.031). For questions on the reports, contact your financial reporting analyst. |
06/09/17 | Reminder — Register Now for the 2017 AFR Update on July 6 Reminder — Register Now for the 2017 AFR Update on July 6
Do you help prepare your agency’s or university’s annual financial report (AFR) or enter AFR data into USAS? If so, join us on Thursday, July 6 for the 2017 AFR Update. Participants may attend:
This year’s update has been expanded to include a morning session and an afternoon session to provide additional guidance. For more information and registration instructions, see the AFR Training Page. |
06/02/17 | Third Quarter Payables and Binding Encumbrances Must Be Reported by June 30 Third Quarter Payables and Binding Encumbrances Must Be Reported by June 30
State agencies and institutions of higher education must report payables and binding encumbrances for third quarter fiscal 2017 in all open appropriations no later than June 30. Quarterly certification must be entered in the online form. For more information, see Encumbrance Report and Lapsing of Appropriations (APS 018). |
05/26/17 | USAS Profile Rollover to FY/AY18 Set for June 17 USAS Profile Rollover to FY/AY18 Set for June 17
The annual rollover for profiles in USAS will occur on June 17. The process automatically creates new profiles for fiscal year (FY) 2018 and appropriation year (AY) 2018, based on existing FY17 and AY17 profiles. For more information, see USAS Profile Rollover (FPP Q.007). |
05/19/17 | Register Now for the 2017 AFR Update on July 6 Register Now for the 2017 AFR Update on July 6
Do you help prepare your agency’s or university’s annual financial report (AFR) or enter AFR data into USAS? If so, join us on Thursday, July 6 for the 2017 AFR Update. Participants may attend:
This year’s update has been expanded to include a morning session and an afternoon session to provide additional guidance. For more information and registration instructions, see the AFR Training page. |
05/12/17 | Reminder — Agencies Must Request Unclaimed Funds by May 31 Reminder — Agencies Must Request Unclaimed Funds by May 31
Unclaimed property turned over to the state includes property that may belong to state agencies or institutions of higher education. If agencies and institutions do not claim property after an annual notification, the Comptroller's office deposits the money into unappropriated General Revenue (GR). Currently held property will be swept into GR if not claimed by May 31. See the Unclaimed Property Annual Notification for more, including contact information for the Comptroller’s Unclaimed Property Division (UP). |
04/28/17 | Encrypt Confidential Emails to Fiscal Management Encrypt Confidential Emails to Fiscal Management
State agencies and institutions of higher education may need to send documents to Fiscal Management that contain confidential information such as Social Security numbers, dates of birth, direct deposit instructions, net pay and Texas identification numbers that include Social Security numbers. Email is not considered a secured transmission, and confidential information should not be sent in the body of an email. Provide an encrypted attachment for any confidential information as prescribed by your agency’s Information Security Office. Passwords should be provided in a separate email or over the phone. Fax transmission is also acceptable. For more information, see Confidential Information Must be Encrypted Before Emailing to Fiscal Management (FPP D.004). |
04/13/17 | Reminder — Agencies Must Request Unclaimed Funds by May 31 Reminder — Agencies Must Request Unclaimed Funds by May 31
Unclaimed property turned over to the state includes property that may belong to state agencies or institutions of higher education. If agencies and institutions do not claim property after an annual notification, the Comptroller’s office deposits the money into unappropriated General Revenue (GR). Currently held property will be swept into GR if not claimed by May 31. See the Unclaimed Property Annual Notification for more, including contact information for the Comptroller’s Unclaimed Property Division. |
03/24/17 | Fiscal 2017 Agency SWCAP by Method of Finance Now Available Fiscal 2017 Agency SWCAP by Method of Finance Now Available
The Fiscal 2017 Agency Statewide Cost Allocation Plan by Method of Finance is now available. The first quarter general revenue reimbursements for statewide allocated costs are due March 31. Agencies may choose to make full payment at that time as well. See Fiscal 2017 Agency Statewide Cost Allocation Plan by Method of Finance (FPP A.022) for complete information including contacts, instructions and forms. |
03/10/17 | Reminder – Statewide Cost Allocation Worksheet Forms Due Reminder – Statewide Cost Allocation Worksheet Forms Due
The Fiscal 2016 Statewide Cost Allocation Plan Summary of Fixed Costs provided by the Governor’s Office is now available. Agencies listed on this summary must submit the Statewide Cost Allocation Worksheet by March 15 and the General Revenue Reimbursement of Statewide Allocated Costs form by March 31. Listed agencies with federal funds must also submit the Federal Funds Reimbursement Calculation form by March 31. The first quarter general revenue reimbursements for statewide allocated costs are due March 31. Agencies may choose to make full payment at that time as well. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for complete information including contacts, instructions and forms. |
02/24/17 | Second Quarter Payables and Binding Encumbrances Must Be Reported by March 30 Second Quarter Payables and Binding Encumbrances Must Be Reported by March 30
State agencies and institutions of higher education must report payables and binding encumbrances for first quarter fiscal 2017 in all open appropriations no later than March 30 to the Texas Comptroller of Public Accounts. The second quarter certification must be entered in the online form. For more information, see Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019). |
02/03/17 | Reminder – Current Forms Always Available on FMX Reminder – 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 may be outdated. The Forms page is always available from the top drop-down menu bar. Forms can be filtered by topic, browsed alphabetically or numerically. Topic pages such as Appropriations or Payment Services feature a forms subheading with a link to forms on that topic. |
01/27/17 | Fiscal Management Systems Unavailable During Scheduled Maintenance on Jan. 29 Fiscal Management Systems Unavailable During Scheduled Maintenance on Jan. 29
The Fiscal Management applications and mainframe systems are expected to be unavailable due to scheduled maintenance on Sunday, Jan. 29, from 2 a.m. to 10 a.m. |
01/20/17 | Reminder — Agencies Must Request Unclaimed Funds by May 31 Reminder — Agencies Must Request Unclaimed Funds by May 31
Unclaimed property turned over to the state includes property that may belong to state agencies or institutions of higher education. If agencies and institutions do not claim property after an annual notification, the Comptroller’s office deposits the money into unappropriated General Revenue (GR). Currently held property will be swept into GR if not claimed by May 31. See the Unclaimed Property Annual Notification for more, including contact information for the Comptroller’s Unclaimed Property Division. |
01/13/17 | Biennial Revenue Estimate Now Available Biennial Revenue Estimate Now Available
The 2018-19 Biennial Revenue Estimate (BRE) is available on Comptroller.Texas.Gov, following its release to the Texas Legislature. Texas lawmakers use this constitutionally mandated estimate to create a balanced budget during the legislative session. For more on the BRE, see the Comptroller’s News Release. |
01/13/17 | USAS T-Code Sorts and Reference Information Updated USAS T-Code Sorts and Reference Information Updated
USAS documentation on FMX has been updated:
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01/06/17 | Due Date for Statewide Cost Allocation Forms Has Changed Due Date for Statewide Cost Allocation Forms Has Changed
The Fiscal 2017 Agency Statewide Cost Allocation Plan by Method of Finance is not yet available. As a result, due dates for the Statewide Cost Allocation Worksheet, the General Revenue Reimbursement of Statewide Allocated Costs form and the first quarter general revenue reimbursements for statewide allocated costs have been revised. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for complete information including the new due dates, contacts, instructions and forms. |
01/06/17 | Agencies Must Request Unclaimed Funds by May 31 Agencies Must Request Unclaimed Funds by May 31
Unclaimed property turned over to the state includes property that may belong to state agencies or institutions of higher education. If agencies and institutions do not claim property after an annual notification, the Comptroller’s office deposits the money into unappropriated General Revenue (GR). Currently held property will be swept into GR if not claimed by May 31. See the Unclaimed Property Annual Notification for more, including contact information for the Comptroller's Unclaimed Property Division. |
12/02/16 | First Quarter Payables and Binding Encumbrances Must Be Reported by Dec. 30 First Quarter Payables and Binding Encumbrances Must Be Reported by Dec. 30
State agencies and institutions of higher education must report payables and binding encumbrances for first quarter fiscal 2017 in all open appropriations no later than Dec. 30 to the Texas Comptroller of Public Accounts. Quarterly certification must be entered in the online form. For more information, see Encumbrance Report and Lapsing of Appropriations (APS 018). |
11/18/16 | Hotel Occupancy Tax Refund Reports Available Dec. 9 Hotel Occupancy Tax Refund Reports Available Dec. 9
Agencies that reimburse employees for state-related hotel stays are due a refund for the associated hotel occupancy taxes. The refunds are generated automatically through USAS each quarter. The hotel occupancy tax refund for September through November will be available on the DAFR8190 and DAFR8200 reports on Dec. 9. For more information, see Hotel Occupancy Tax Quarterly Refund (FPP B.006). |
11/04/16 | Statewide Cost Allocation Worksheet Due Jan. 15 Statewide Cost Allocation Worksheet Due Jan. 15
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 worksheet is due Jan. 15, 2017*. *We anticipate a delay in posting the Fiscal 2016 Statewide Cost Allocation Summary of Fixed Costs by Agency. If it is not issued by Jan. 15, 2017, the Comptroller’s office will issue separate guidance, including new deadlines. For agencies not submitting a worksheet, the Comptroller’s office will distribute statewide costs based on the agency’s appropriation year (AY) 2017 method of finance. See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for complete information including contacts, instructions, forms and worksheet. |
11/04/16 | State of Texas Annual Cash Report Now Available State of Texas Annual Cash Report Now Available
The State of Texas Annual Cash Report for fiscal 2016 is now available. The report presents the state’s financial position and details revenues and expenditures on a cash basis, as required by Government Code, Section 403.013. |
10/31/16 | Reminder – Benefits Proportional by Fund Reports Due Nov. 18 Reminder – Benefits Proportional by Fund Reports Due Nov. 18
State agencies and institutions of higher education are required to ensure payments of benefit costs are proportional to the agency’s or institution’s funding from appropriated funds, unless another legal provision prohibits proportionality. Benefits Proportional by Fund Reports and related adjustments are due Nov. 18. Agencies and institutions funded with a single appropriated fund must submit a letter confirming this status by Nov. 18. For forms and sample letters, see Benefits Proportional by Fund (APS 011) (FPP A.010). |
10/21/16 | Reminder – Annual Encumbrance Certification and Automated Lapsing Coming Up Reminder – Annual Encumbrance Certification and Automated Lapsing Coming Up
Per Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019), state agencies and institutions of higher education must submit the online Annual Certification by Oct. 30. An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. |
10/07/16 | Update Agency Link to Where the Money Goes Update Agency Link to Where the Money Goes
State agencies and institutions of higher education are required to include a link to the Comptroller’s Where the Money Goes expenditure database on their websites. The URL for the database and visual tools have changed with the rebuild of Comptroller.Texas.Gov. For more information, see Where the Money Goes Requirements (FPP G.004). |
10/07/16 | See Dates for Annual Encumbrance Certification and Automated Lapsing See Dates for Annual Encumbrance Certification and Automated Lapsing
By Oct. 30 each year, state agencies and institutions of higher education must lapse appropriation balances that exceed the level necessary to satisfy any outstanding binding encumbrances and/or payables. All agencies must submit the online Annual Certification by Oct. 30. The Comptroller’s office is statutorily required to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years on Nov. 1 of each fiscal year. To facilitate this, an automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. For full details, see Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019). |
09/30/16 | Fiscal Management Requests Your Feedback Fiscal Management Requests Your Feedback
Please complete our online survey to let us know if we are meeting your customer service expectations. Your responses help us improve the services we provide. The survey is extended to until close of business Friday, Oct. 7. If you have questions about this survey, please email us at fiscal.documentation@cpa.texas.gov. Thank you in advance for your help. |
09/30/16 | Updated USAS Deposit Processing FPP Available Now Updated USAS Deposit Processing FPP Available Now
The fiscal policy and procedure (FPP) detailing default processing for USAS deposits has been updated to reflect current procedures, including information on how to clear the deposit default fund. For complete details, see USAS Deposit Default Processing (FPP Q.006). |
09/23/16 | Online Form for Annual Encumbrance Reporting Due Oct. 30 Online Form for Annual Encumbrance Reporting Due Oct. 30
State agencies and institutions of higher education must report annual binding encumbrances and payables to the Comptroller’s office per Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019). Because the annual reporting requirement encompasses the fourth quarter of the previous appropriation year, there is no requirement for separate fourth-quarter reporting. Agencies must enter encumbrances and payables into USAS for AY 2016 and prior years’ appropriations by the due date for their agency type for annual financial reporting:
All agencies must submit the online Annual Certification by Oct. 30. |
09/23/16 | Automated Lapse of Unexpended Balance to Run at the Beginning of November Automated Lapse of Unexpended Balance to Run at the Beginning of November
By Oct. 30 each year, all agencies must lapse appropriation balances that exceed the level necessary to satisfy any outstanding binding encumbrances and/or payables. The Comptroller’s office is statutorily required to lapse all unencumbered nonconstruction appropriation balances for all prior appropriation years on Nov. 1 of each fiscal year. To facilitate this, an automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle. Appropriation balances on the USAS Appropriation Record Inquiry (62) screen may require adjustments or corrections before unexpended balance (UB) forward, lapsing or collected cash disposition. All transactions for budget revisions and expenditure transfers for affected years should be completed before processing UB or lapse transactions. Doing so will reduce the number of issues that may arise with the automatic lapse program. For full details, see APS 018. |
09/16/16 | Fiscal Management Applications Unavailable During Scheduled Maintenance on Sept. 25 Fiscal Management Applications Unavailable During Scheduled Maintenance on Sept. 25
Several Fiscal Management applications will be unavailable due to scheduled maintenance on Sunday, Sept. 25, from 5 a.m. to 5 p.m. For additional details, see the Maintenance page. |
09/16/16 | Take the Fiscal Management Customer Service Survey by Sept. 30 Take the Fiscal Management Customer Service Survey by Sept. 30
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. If you have any questions about the survey, please email us at fiscal.documentation@cpa.texas.gov. |
09/16/16 | Substantive Changes Made to Comptroller Manual of Accounts Substantive Changes Made to Comptroller Manual of Accounts
Several substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009). The list of changes includes entries that have been added, deleted or significantly modified. The manual provides current information on state agencies, appropriated funds and accounts and object codes to be used in properly recording accounting transactions. |
09/09/16 | Oct. 14 Deadline for Higher Ed USAS/ABEST Reconciliation Oct. 14 Deadline for Higher Ed USAS/ABEST Reconciliation
Institutions of higher education hold appropriated funds outside the State Treasury and must enter fiscal 2016 expenditure activity into USAS by Oct. 14 for reconciliation with the Legislative Budget Board’s Automated Budget and Evaluation System of Texas (ABEST). For complete information, see Entering Higher Education Expenditure Activity into USAS for USAS/ABEST Reconciliation (FPP B.011). Note: Community/junior colleges are excluded from these requirements. |
09/02/16 | Hotel Occupancy Tax Refund Reports Available Sept. 9 Hotel Occupancy Tax Refund Reports Available Sept. 9
Agencies that reimburse employees for state-related hotel stays are due a refund for the associated hotel occupancy taxes. The refunds are generated automatically through USAS each quarter. The hotel occupancy tax refund for August will be available on the DAFR8190 and DAFR8200 reports on Sept. 9. For more information, see Hotel Occupancy Tax Quarterly Refund (FPP B.006). |
08/19/16 | Publish the Purpose of Certain Grants on Agency Website Publish the Purpose of Certain Grants on Agency Website
State agencies and institutions of higher education that award a state grant in an amount greater than $25,000 from funds appropriated through the General Appropriations Act are required to publish the purpose of the grant on the agency’s public website.
Please see Requirement to Publish Purpose of State Grants (FPP S.010) for more information. |
08/19/16 | Do Not Set Effective End Date on Certain RTIs Do Not Set Effective End Date on Certain RTIs
This is an important reminder about coding on the Recurring Transaction Profile (55) in USAS. Do not set an effective end date on certain Recurring Transaction Indexes (RTIs) used during the interagency reconciliation process for the annual financial report (AFR) until after Sept. 26. Interagency Transaction Voucher (ITV) transactions must process successfully during the interagency reconciliation process for the AFR. An RTI (receiving) agency that sets an effective end date on the 55 profile will prevent a transaction (paying) agency from processing any ITV transactions past that effective end date. 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 is backdated to Aug. 31. To avoid problems, the RTI agency should not set an effective end date on the 55 profile until after the completion of the interagency reconciliation process. The Comptroller’s office recommends that agencies leave the effective end dates blank on RTIs unless there is an explicit need to include a date. For more information, please see the ITV/RTI Process section of USAS Frequently Asked Questions. |
08/19/16 | Reminder – Systems Will Be Unavailable During Year-End Close Reminder – Systems Will Be Unavailable During Year-End Close
The USAS annual cash-basis close for fiscal 2016 will occur on Wednesday, Aug. 31. The fiscal year-end close process requires shutting down the statewide fiscal systems. For more information, please see the Master Schedule of Year-End Close Events, which includes:
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08/12/16 | Substantive Changes Made to Comptroller Manual of Accounts Substantive Changes Made to Comptroller Manual of Accounts
Several substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009). The list of changes includes entries that have been added, deleted or significantly modified. The manual provides current information on state agencies, appropriated funds and accounts and object codes to be used in properly recording accounting transactions. |
07/29/16 | AFR Update Webinar Recording Now Available AFR Update Webinar Recording Now Available
The recording of the AFR Update Webinar from July 7 is now available. The video segments available are:
You can view the recordings broken out by topic. No CPE credit is offered for viewing these recordings. |
07/15/16 | Reminder — July 29 Deadline Set for Fiscal 2017 USAS Budget Entries Reminder — July 29 Deadline Set for Fiscal 2017 USAS Budget Entries
Fiscal 2017 appropriation budgets must be entered into USAS and all required documentation submitted by the July 29 deadline. Budget entry and documentation submission must be completed before appropriation control officers can approve a budget setup. For more information including schedule spreadsheets (Excel), instructions, definitions and samples, see Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules (FPP A.020). |
07/01/16 | USAS and CAPPS Financials FPPs Updated USAS and CAPPS Financials FPPs Updated
The USAS annual cash-basis close for fiscal 2016 will occur on Wednesday, Aug. 31. The instructions, including important deadlines for submitting documents, are now available in USAS Annual Close Process (FPP Q.004). More detailed information by appropriation year has been added this year. Please adhere to the deadlines in Scheduling Critical Payments at Year End. Agencies using CAPPS Financials need to also follow CAPPS Financials Year-End Processing Instructions (FPP T.001). |
07/01/16 | Schedule of Year-End Close Events Available Schedule of Year-End Close Events Available
Please see the 2016 Master Schedule of Year-End Close Events that includes:
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07/01/16 | Download Training Materials for the Annual Financial Report Update Webinar Download Training Materials for the Annual Financial Report Update Webinar
The training materials for the Annual Financial Report (AFR) webinar event are now available on the AFR Training page of the AFR website. Users may download/print the training materials (PDF format) and follow along during the webinar. |
07/01/16 | Do You Know All the Appropriation and Fiscal Year Differences? Do You Know All the Appropriation and Fiscal Year Differences?
The new Appropriation Year and Fiscal Year Comparison Chart illustrates the important differences between these two yearly time periods, including:
This resource can be found in USAS Reference (FPP Q.012) and the Training Library: USAS. |
06/24/16 | AFR Reporting Requirements Now Available AFR Reporting Requirements Now Available
The Comptroller’s Financial Reporting section is pleased to present the fiscal 2016 Reporting Requirements for Annual Financial Reports (AFRs) of State Agencies and Universities. The AFR website presents all reporting requirement information in an organized, user-friendly and intuitive format for users. Each agency and university must refer to the AFR Reporting Requirements website when preparing its fiscal 2016 AFR and posting fiscal year-end entries to reconcile the AFR to USAS. |
06/24/16 | Reminder — Register Now for the July 7 AFR Update Webinar Reminder — Register Now for the July 7 AFR Update Webinar
Don’t forget to register for the AFR Update Webinar taking place on Thursday, July 7 from 9 a.m. to noon. Registration is required through:
See the AFR Training page for more details about:
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06/24/16 | July 29 Deadline Set for Fiscal 2017 USAS Budget Entries July 29 Deadline Set for Fiscal 2017 USAS Budget Entries
Fiscal 2017 appropriation budgets must be entered into USAS and all required documentation submitted by the July 29 deadline. Budget entry and documentation submission must be completed before appropriation control officers can approve a budget setup. Agencies and institutions of higher education are encouraged to use the provided Excel spreadsheets for completing the required schedules. Please note the special requirements for unobligated balances. For the spreadsheets, instructions, definitions and examples, see Establishing Appropriations by Method of Finance, Rider and Capital Budget Schedules (FPP A.020). |
06/24/16 | Reminder — Certification Required for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Reminder — Certification Required for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts
To ensure correct year-end USAS balances for imprest, petty cash and travel advance accounts, agencies authorized to maintain these accounts are asked to certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree. Only cash accounts with balances created from funds in the State Treasury are subject to this requirement. The certification is due by July 8. All corrections must be entered into USAS by July 29. See USAS Balance for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for additional information, including instructions for requesting access and completing the forms. |
06/10/16 | Certification Required for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts Certification Required for USAS Balances for Imprest, Petty Cash and Travel Advance Accounts
To ensure correct year-end USAS balances for imprest, petty cash and travel advance accounts, agencies authorized to maintain these accounts are asked to certify that USAS balances and agency computed balances (cash plus outstanding reimbursements) agree. Only cash accounts with balances created from funds in the State Treasury are subject to this requirement. The certification is due by July 8. All corrections must be entered into USAS by July 29. See USAS Balances for Imprest, Petty Cash and Travel Advance Accounts (FPP A.045) for additional information, including instructions for requesting access and completing the forms. |
06/10/16 | AY 2016 Earned Federal Funds Reminders AY 2016 Earned Federal Funds Reminders
Earned Federal Funds (EFF) deposited by agencies into Appropriation 70000 in amounts above the level identified in General Appropriations Act (GAA), Article IX, Section 13.11 (b), plus benefits (13.11[g]), are appropriated subject to certain conditions and deadlines. The conditions and deadlines are defined in 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 questions, please contact your agency’s appropriation control officer. |
06/10/16 | Third Quarter Payables and Binding Encumbrances Must Be Reported by June 30 Third Quarter Payables and Binding Encumbrances Must Be Reported by June 30
State agencies and institutions of higher education must report payables and binding encumbrances for third quarter fiscal 2016 appropriations no later than June 30. Quarterly certification must be entered in the online form. For more information, see Encumbrance Report and Lapsing of Appropriations (APS 018) (FPP A.019). |
06/10/16 | Reminder — Register Now for the 2016 AFR Update on July 7 Reminder — Register Now for the 2016 AFR Update on July 7
Do you help prepare your agency’s or university’s annual financial report (AFR) or enter AFR data into USAS? If so, join us on Thursday, July 7 from 9:00 a.m. to 12:00 p.m. for the:
Topics include:
Whether you plan to attend the live presentation or the online webinar, registration is required through Training Center (login required) to get the three-hour continuing professional education (CPE) credit. CPE credits are issued through Training Center for both versions of the presentation — therefore, only individual participants who have registered through Training Center can receive CPE credit. The live 2016 AFR Update presentation will be held at:
William B. Travis Building, Room 1-100 Note: Attendees for the live presentation can park for free on the top level of Garage B. See the Austin Capitol Complex Map for building location details and parking options. To attend the online webinar, registration is also required through GoToMeeting. After registering, individuals will receive a confirmation email containing information on joining the webinar. To receive the three-hour CPE credit for attending the online webinar, individual participants must:
Note: Viewing the webinar as part of a “group” will not yield CPE credit for each individual. Only the individuals who registered, logged in and answered four out of six webinar questions are eligible for CPE credit. |
05/26/16 | USAS Profile Rollover to FY/AY17 Set for June 18 USAS Profile Rollover to FY/AY17 Set for June 18
The annual rollover for profiles in USAS will occur on June 18. The process automatically creates new profiles for fiscal year (FY) 2017 and appropriation year (AY) 2017, based on existing FY16 and AY16 profiles. For more information, see USAS Profile Rollover (FPP Q.007). |
05/20/16 | Register Now for the 2016 AFR Update on July 7 Register Now for the 2016 AFR Update on July 7
Do you help prepare your agency’s or university’s annual financial report (AFR) or enter AFR data into USAS? If so, join us on Thursday, July 7 from 9:00 a.m. to 12:00 p.m. for the:
Topics include:
Whether you plan to attend the live presentation or the online webinar, registration is required through Training Center (login required) to get the three-hour continuing professional education (CPE) credit. CPE credits are issued through Training Center for both versions of the presentation – therefore, only individual participants who have registered through Training Center can receive CPE credit. The live 2016 AFR Update presentation will be held at: Note: Attendees for the live presentation can park for free on the top level of Garage B. See the Austin Capitol Complex Map for building location details and parking options. To attend the online webinar, registration is also required through GoToMeeting. After registering, individuals will receive a confirmation email containing information on joining the webinar. To receive the three-hour CPE credit for attending the online webinar, individual participants must:
Note: Viewing the webinar as part of a “group” will not yield CPE credit for each individual. Only the individuals who registered, logged in and answered four out of six webinar questions are eligible for CPE credit. Signed rosters cannot be used as proof of attendance for the online webinar. |
05/13/16 | Reminder — Agencies Must Request Unclaimed Funds by May 27 Reminder — Agencies Must Request Unclaimed Funds by May 27
Unclaimed property turned over to the state includes property that may belong to state agencies or institutions of higher education. If agencies and institutions do not claim property after an annual notification, the Comptroller’s office deposits the money into unappropriated General Revenue (GR). Currently held property will be swept into GR if not claimed by May 27. See the Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division (UP). |
03/18/16 | Reminder – NASACT Middle Management Conference Reminder – NASACT Middle Management Conference
The National Association of State Auditors, Comptrollers and Treasurers’ (NASACT) Middle Management Conference will be held April 12–14 in Austin. Texas state government employees are invited to attend. The Texas Comptroller of Public Accounts and State Auditor’s Office are co-hosts for this event.
For detailed information, see the conference flyer and the NASACT website. If you have additional questions, contact Rob Coleman, Conference Co-Chair, at (512) 463-7630. |
02/26/16 | Second Quarter Payables and Binding Encumbrances Must Be Reported by March 30 Second Quarter Payables and Binding Encumbrances Must Be Reported by March 30
State agencies and institutions of higher education must report payables and binding encumbrances for second quarter fiscal 2016 appropriations no later than March 30 to the Texas Comptroller of Public Accounts. Quarterly certification must be entered in the online form. For more information, see Encumbrance Report and Lapsing of Appropriations (APS 018). |
02/26/16 | NASACT Middle Management Conference NASACT Middle Management Conference
The National Association of State Auditors, Comptrollers and Treasurers’ (NASACT) Middle Management Conference will be held April 12–14 in Austin. Texas state government employees are invited to attend. The Texas Comptroller of Public Accounts and State Auditor’s Office are co-hosts for this event.
For detailed information, see the conference flyer and the NASACT website. If you have additional questions, contact Rob Coleman, Conference Co-Chair, at (512) 463-7630. |
02/19/16 | Substantive Changes Made to Comptroller Manual of Accounts Substantive Changes Made to Comptroller Manual of Accounts
Several substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009). The list of changes includes entries that have been added, deleted or significantly modified. The manual provides current information on state agencies, appropriated funds and accounts and object codes to be used in properly recording accounting transactions. For questions, please contact Samuel.Miller@cpa.texas.gov. |
02/12/16 | Reminder — Use the Current Forms Available on FMX Reminder — Use the Current Forms Available on FMX
Do you need to submit a form to Fiscal Management? Visit the Forms page or appropriate topic page on FMX to ensure you submit the current version. The Forms page is always available from the top drop-down menu bar. Forms can be filtered by topic or browsed alphabetically or numerically. Topic pages such as Appropriations or Payment Services feature a forms subheading with a link to forms on that topic. Note: Previously downloaded copies or stored links may not provide up-to-date forms. |
01/29/16 | Orders Now Being Taken for Copies of the GAA Orders Now Being Taken for Copies of the GAA
Agencies can purchase bound copies of the 2016–2017 General Appropriations Act (GAA). The cost is $15 per book, including postage. Distribution of the printed GAA should begin the week of April 25. Orders must be made online and prepaid by interagency transaction voucher or check. No credit card or ACH payments can be accepted. A limited number of copies will be available. |
01/29/16 | Legislation-related Substantive Changes Made to Comptroller Manual of Accounts Legislation-related Substantive Changes Made to Comptroller Manual of Accounts
A number of substantive changes, effective Sept. 30 and Jan. 1, have been made recently to the Texas Comptroller Manual of Accounts (FPP Q.009) due to legislation passed by the 84th Legislature, Regular Session. The list includes entries that have been added, deleted or significantly modified. The manual provides current information on state agencies, appropriated funds and accounts and object codes to be used in properly recording accounting transactions. For questions, please contact Samuel.Miller@cpa.texas.gov. |
01/22/16 | Reminder – Agencies Must Request Unclaimed Funds by May 27 Reminder – Agencies Must Request Unclaimed Funds by May 27
Unclaimed property turned over to the state includes property that may belong to state agencies or institutions of higher education. If agencies and institutions do not claim property after an annual notification, the Comptroller’s office deposits the money into unappropriated General Revenue (GR). Currently held property will be swept into GR if not claimed by May 27. See the Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division (UP) and the list of agencies with unclaimed funds. UP will mail claim forms to the financial representatives of agencies on the list by Jan. 29. |
01/08/16 | Agencies Must Request Unclaimed Funds by May 27 Agencies Must Request Unclaimed Funds by May 27
Unclaimed property turned over to the state includes property that may belong to state agencies or institutions of higher education. If agencies and institutions do not claim property after an annual notification, the Comptroller’s office deposits the money into unappropriated General Revenue (GR). Currently held property will be swept into GR if not claimed by May 27. See the Unclaimed Property Annual Notification for more information, including contact information for the Comptroller’s Unclaimed Property Division (UP) and the list of agencies with unclaimed funds. UP will mail claim forms to the financial representatives of agencies on the list by Jan. 29. |