“What’s New” for Appropriations

Weather permitting, warrant pickup will be available on Friday, Feb. 19 from noon – 4 p.m. Agencies may call (512) 475-5329 beginning at 9 a.m. on Friday to confirm that warrants will be available for distribution.

On days the Comptroller’s office is closed but warrant pickup is available, your authorized representative must have photo identification and a cell phone to call
(512) 475-5329 upon arrival at the LBJ building if no guard is present.

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.

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.

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.

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.

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

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

The 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.

The Fiscal 2020 Statewide Cost Allocation Plan, Summary of Fixed Costs PDF provided by the governor’s office is now available.

Deadlines for agencies listed in Fiscal 2020 Statewide Cost Allocation Summary of Fixed Costs by Agency are:

• Feb. 5 – Statewide Cost Allocation Worksheet due
• Feb. 12 – Fiscal 2021 Agency Statewide Cost Allocation Plan by Method of Finance data available
• March 5 – General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form (only for listed agencies with federal funds) due

Quarterly deadlines for general revenue reimbursements are March 31, April 30, June 30 and Aug. 30.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

An accounting policy webinar will be held Oct. 27, 1-3 p.m. See the Accounting Policy Meetings page for the webinar registration.

This page will also be updated with:

• Agenda and meeting materials, available the day before the meeting
• Q&As, available two to three weeks after the webinar

Note: Use Google Chrome as the internet browser to avoid Webex connectivity issues.

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.

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.)

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.

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.

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.

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.

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.

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.

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.

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.

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:

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

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.

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.

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.

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).

See the 2020 Master Schedule of Year-End Close Events, which includes:

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

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.

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.

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.

An accounting policy webinar will be held June 30, 1-3 p.m.

See Accounting Policy Meetings for the agenda and webinar registration.

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.

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.

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.

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.

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:

• Help agencies review certain USAS profiles so necessary changes are made before the June 20 rollover.
• Allow review of transaction entries, appropriation and USAS balances to prepare for fiscal year-end.
• Include USAS data through the previous business day.

Contact your financial reporting analyst 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.

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.

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.

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.

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:

• USPS agencies can call the USPS help desk at (512) 463-4008 or contact their Comptroller representative.
• CAPPS agencies can call (512) 463-2277 or enter a service ticket into the application service provider (ASP) Solution Center.
• Institutions of higher education can call the HRIS help desk at (512) 463-4008 or contact their Comptroller representative.

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:

• March 27 – Statewide Cost Allocation Worksheet due
• April 6 – Fiscal 2019 Agency Statewide Cost Allocation Plan by Method of Finance available
• April 20 – General Revenue Reimbursement of Statewide Allocated Costs and Federal Funds Reimbursement Calculation (only for listed agencies with federal funds) due
• May 4 – First quarter general revenue reimbursements for statewide allocated costs due

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

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.

USAS documentation has updates on FMX:

• USAS T-Code Reference Guide (FPP Q.014) features nine transaction code sorts available in HTML and an expanded table of commonly used T-codes
• USAS Reference (FPP Q.012) includes updated lists of Comptroller general ledger accounts and comptroller objects sorted by object group for appropriation year 2020

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.

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.

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.

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.

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.

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.

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.

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.

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.

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).

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.

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.

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.)

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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:

• Processing deadlines
• The dates and times the online systems will be unavailable
• Contacts for any issues

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.

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.

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.

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.

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.

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.

See the 2019 Master Schedule of Year-End Close Events that includes:

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

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.

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).

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.

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.

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.

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.

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:

• Help agencies review certain USAS profiles so necessary changes are made before the June 22 rollover
• Allow review of transaction entries, appropriation and USAS balances to prepare for fiscal year-end
• Include USAS data through the previous Friday

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.

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.

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:

• May 16
• July 17
• Aug. 14

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.

Updated USAS documentation on FMX:

• USAS T-Code Reference Guide (FPP Q.014) features nine transaction code sorts available in HTML and an expanded table of the most commonly used T-codes.
• USAS Reference (FPP Q.012) includes updated lists of Comptroller General Ledger Accounts, Document Type and Title, User Class and Title, and Comptroller Objects Sorted by Object Group for Appropriation Year 2019.

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).

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.

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.

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.

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.

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:

• Jan. 14 – Statewide Cost Allocation Worksheet PDF due
• Jan. 30 – Fiscal 2019 Agency Statewide Cost Allocation Plan by Method of Finance available
• Feb. 15 – General Revenue Reimbursement of Statewide Allocated Costs PDF and Federal Funds Reimbursement Calculation PDF (only for listed agencies with federal funds) due
• March 15 – First quarter general revenue reimbursements for statewide allocated costs due

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

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).

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).

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.

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.

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:

• Reflect changes to paying benefit costs proportional to agencies’ or institutions’ methods of finance (MOF)
• Provide additional details related to revenue types and other financing by MOF
• Clarify funding types and the amount agencies and institutions must disclose or may exclude in each schedule
• Include additional guidance related to reporting interagency contract payments/proceeds and applicable benefits that are charged/collected

See APS 001 and APS 011 for more information.

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.

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.

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:

• Sept. 30 for simplified reporting agencies
• Oct. 30 for full reporting agencies

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

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.

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.

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.

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).

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.

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.

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.

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:

• Processing deadlines
• The dates and times the online systems will be unavailable
• Contacts for any issues

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.

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:

• SPEC SEL 1: Provides a report by payee number in ascending order. To select this report, enter V on the 91 screen and check that the SPEC SEL 2 field is blank.
• SPEC SEL 2: Provides a report for specific dollar amount thresholds in descending order. To select this report, enter values A-D on the 91 screen as follows:
  • A = over $500
  • B = over $1,000
  • C = over $5,000
  • D = over $10,000

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:

• Vendor requests for a list of outstanding warrants must exclude the warrant number and TIN.
• Payments can be assigned to a third party via contract. If payees request a third-party assignment, a copy of the contract should be submitted for approval by your agency’s legal staff. See Assignments in TexPayment Resources.

For questions, please contact Payment Services.

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:

• Assist agencies with statutory compliance that requires consent from the hold source agencies before a warrant is cancelled
• Alert agencies that the warrant is on hold and not lost when a payee reports they did not receive the warrant

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.

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).

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).

Please see the 2018 Master Schedule of Year-End Close Events that includes:

• Processing deadlines
• Dates and times the online systems will be unavailable
• Contacts for any issues

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).

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.

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.

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.

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.

USAS documentation on FMX has been updated:

• The USAS T-Code Reference Guide (FPP Q.014) features nine transaction code sorts available in HTML and an expanded table of the most commonly used T-Codes.

• USAS Reference (FPP Q.012) includes updated lists of Comptroller General Ledger Accounts, Document Type and Title, User Class and Title, and Comptroller Objects Sorted by Object Group for Appropriation Year 2018.

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).

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).

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:

• Help agencies review certain USAS profiles so necessary changes are made before the June 16 rollover
• Allow review of transaction entries’ appropriation and USAS balances to prep for fiscal year-end
• Include USAS data through the previous Friday

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).

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.

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.

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.

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:

• General Revenue Reimbursement of Statewide Allocated Costs
• Federal Funds Reimbursement Calculation (only for listed agencies with federal funds)

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).

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.

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.

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.

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.

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.

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.

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.

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:

• All applicable USAS fields for benefits entries
• Helpful information accessed by hovering over column headings (definitions, requirements, etc.)

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).

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).

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).

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.

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).

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).

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.

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.

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.

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).

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.

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:

• Sept. 30 for simplified reporting agencies
• Oct. 30 for full reporting agencies

All agencies must submit the online Annual Certification by Oct. 30.

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).

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.

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.

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.

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.

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.

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).

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.

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).

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).

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.

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:

• Processing deadlines
• The dates and times the online systems will be unavailable
• Contacts for any issues

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).

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:

• A = over $500
• B = over $1,000
• C = over $5,000
• D = over $10,000

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.

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.

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).

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).

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.

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).

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).

Please see the 2017 Master Schedule of Year-End Close Events that includes:

• Processing deadlines
• Dates and times the online systems will be unavailable
• Contacts for any issues

AFR Reporting Requirements Now Available

The 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 Webinars

On 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 Webinars

Don’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:

• Training Center (login required) for all individuals planning to attend either the live presentation(s) or the online webinar(s)
• GoToWebinar for those individuals planning to attend the online webinar(s)

See the AFR Training page for more details about:

• Event location and parking information for attendees coming to the live presentation
• Registration, instructions and system requirements for attendees participating through the online webinar
• How to get CPE credit for attending

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.

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).

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.

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.

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:

• Assist agencies in reviewing certain USAS profiles that allow necessary changes to be made before the annual USAS profile rollover on June 17
• Allow reviewing of appropriation and USAS balances for transaction entries in preparation for fiscal year-end
• Include USAS data through the previous Friday

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.

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:

• Live Presentations
  –OR–
• Online Webinars

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.

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).

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).

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:

• Live Presentations
  –OR–
• Online Webinars

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.

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).

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).

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.

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.

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.

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).

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.

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.

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.

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.

USAS documentation on FMX has been updated:

• The USAS T-Code Reference Guide (FPP Q.014) features nine transaction code sorts available in HTML or Excel and an expanded T-Codes Most Commonly Used table.
• USAS Reference (FPP Q.012) includes updated lists of Comptroller General Ledger Accounts, Document Type and Title, User Class and Title, and Comptroller Objects Sorted by Object Group for Appropriation Year 2017 (now available in HTML or Excel).

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.

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.

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).

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).

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.

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.

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).

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.

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).

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).

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.

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).

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:

• Sept. 30 for simplified reporting agencies
• Oct. 30 for full reporting agencies

All agencies must submit the online Annual Certification by Oct. 30.

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.

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.

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.

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.

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.

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).

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.

• Unless your agency is already reporting, email the link to state.grants@cpa.texas.gov to be published on the State Grant Listing on TexasTransparency.org.
• Notify the Comptroller’s office only if the URL of the agency link changes. The Comptroller’s office does not need to be notified of new applicable grants.

Please see Requirement to Publish Purpose of State Grants (FPP S.010) for more information.

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.

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:

• The dates and times the online systems will be unavailable
• Contacts for any issues

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.

The recording of the AFR Update Webinar from July 7 is now available. The video segments available are:

• Introduction
• Overview, Highlights and Changes
• USAS Fiscal Year-End Processes
• GASB Update
• Statement of Cash Flow
• Deposit and Investments (DINSS)
• GR Reconciliation
• GASB Questionnaires
• Lease Notes (LNSS)
• Long-Term Liability (LTLN)
• Helpful AFR Tips
• Q&A and Closing Comments

You can view the recordings broken out by topic. No CPE credit is offered for viewing these recordings.

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).

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).

Please see the 2016 Master Schedule of Year-End Close Events that includes:

• Processing deadlines
• Dates and times the online systems will be unavailable
• Contacts for any issues

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.

The new Appropriation Year and Fiscal Year Comparison Chart illustrates the important differences between these two yearly time periods, including:

• What they do
• What they specify
• How long they last
• What the rules are
• Where they usually count most

This resource can be found in USAS Reference (FPP Q.012) and the Training Library: USAS.

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.

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:

• Training Center (login required) for all individuals planning to attend either the live presentation or the online webinar
• GoToMeeting for those individuals planning to attend the online webinar

See the AFR Training page for more details about:

• Event location and parking information for attendees coming to the live presentation
• Registration, instructions and system requirements for attendees participating through the online webinar
• How to get CPE credit for attending

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).

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.

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.

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.

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).

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:

• 2016 AFR Update Live Presentation

  — OR —

• 2016 AFR Update Online Webinar

Topics include:

• Changes in the AFR requirements
• ACO presentation on USAS year-end deadlines/schedule
• GASB update information
• Changes to the AFR Web applications (and introducing a new GASB Survey Web application)
• Potential problem areas that need to be addressed and common errors

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
     1701 Congress Avenue, Austin, TX 78701

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:

• Register for the webinar through GoToMeeting and in Training Center (login required) prior to the webinar

  — AND —

• Log in with your individual webinar ID and attend the webinar on July 7 from 9:00 a.m. to 12:00 p.m.

  — AND —

• Answer four of the six questions presented during the webinar

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.

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).

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:

• 2016 AFR Update Live Presentation

  –OR–

• 2016 AFR Update Online Webinar

Topics include:

• Changes in the AFR requirements
• ACO presentation on USAS year-end deadlines/schedule
• GASB update information
• Changes to the AFR Web applications (and introducing a new GASB Survey Web application)
• Potential problem areas that need to be addressed and common errors

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
   1701 Congress Avenue, Austin, TX 78701

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:

• Register for the webinar through GoToMeeting and in Training Center (login required) prior to the webinar

  –AND–

• Log in with your individual webinar ID and attend the webinar on July 7 from 9:00 a.m. to 12:00 p.m.

  –AND–

• Answer four of the six questions presented during the webinar

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).

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.

• Who should attend: emerging leaders in state government financial management, auditing and training
• Registration Deadline: April 1, 2016
• CPE Credits: 20 (recommended)
• Cost: $425.00

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.

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).

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.

• Who should attend: emerging leaders in state government financial management, auditing and training
• Registration Deadline: April 1, 2016
• CPE Credits: 20 (recommended)
• Cost: $425.00

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.

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.

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.

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.

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.

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.

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.