“What’s New” for Appropriations

The State of Texas Annual Cash Report for fiscal 2024 is now available. The report presents the state’s financial condition and details revenues and expenditures on a cash basis, as required by Texas Government Code, Section 403.013.

State agencies that receive, spend or administer funds or revenues held outside the state treasury (local funds) are required to submit financial data on those funds to the Comptroller’s office.

Fiscal 2025 projected data must be submitted by Dec. 12, 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 for more information.

The latest top 10 findings in post-payment audits are now available. Findings include a description of the audit issue, proper procedure, and links to more information.

See the Audit topic page for purchase policies and procedures, post-payment audit reports and more.

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 Reporting and Lapsing of Appropriations (APS 018) (FPP A.019), state agencies and institutions of higher education must submit the online Annual Certification form by Oct. 30. (The recommended due date for GR consolidated 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 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 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 Reporting and Lapsing of Appropriations (APS 018) (FPP A.019) for details.

We care about what you think! Please take a moment to fill out Fiscal Management’s online customer service survey. We depend on your feedback to improve our operations and better meet your needs.

The survey has three main questions that should take less than a minute to answer, plus an opportunity to provide additional feedback. You can access the survey until Friday, Oct. 4.

Please share this email and survey link with any staff that may interact with Fiscal Management and our statewide systems.

Thank you in advance for your time and thoughts. Email us at fiscal.documentation@cpa.texas.gov with any questions.

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

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

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

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

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

The recurring transaction indexes (RTIs) for unemployment compensation reimbursements have been updated for fiscal 2025. See Reimbursements for Unemployment Compensation Payments (APS 003) (FPP A.035) for details.

Institutions of higher education hold appropriated funds outside the state treasury and must enter fiscal 2024 expenditure activity in USAS by Nov. 1 for reconciliation with the Legislative Budget Board’s Automated Budget and Evaluation System of Texas (ABEST).

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

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

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 Sept. 9 on DAFR8190 and DAFR8200.

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

State agencies and institutions must report certain salary supplements to the Texas Comptroller of Public Accounts, the State Auditor’s office and the Secretary of State by Sept. 15.

See Salary Supplements Paid From Sources Other Than Appropriated Funds (FPP F.031) for instructions and the online report form.

For recurring transaction indexes (RTIs) used during the interagency reconciliation process for the AFR, users should either leave the EFF END DATE field blank, or enter a date of Sept. 27 or later in that field on the Recurring Transaction Profile (55) screen.

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 ITVs past that end date.

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

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

Aug. 30 is the third- and fourth-quarter general revenue (GR) reimbursement deadline for statewide allocated costs for agencies listed in Fiscal 2023 Agency Statewide Cost Allocation Plan by Method of Finance.

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

The USAS annual cash-basis close for fiscal 2024 occurs Aug. 30.

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.

An accounting policy meeting regarding the SPA threshold increase, LeaseQuery, new USAS general ledger accounts and General Revenue Reconciliation updates will be held Aug. 15, 10 a.m. – noon. Attend the presentation in person or online (via webinar). See the Accounting Policy Meetings page for more information.

Note: For the webinar, use Google Chrome as the internet browser to avoid Webex compatibility issues.

The Outstanding Warrants Control Report (DAFR8171) runs on the first Friday of each month (e.g., July 5 and Aug. 2). Agencies should monitor their report before warrants become void Aug. 30.

See USAS Annual Close Process (FPP Q.004) for more information, including how to generate agency-customized reports via the Report Request Profile, USAS 91 screen. Also see Void Warrants.

Contact your appropriation control officer with questions.

State agencies and institutions must report certain salary supplements to the Texas Comptroller of Public Accounts, the State Auditor’s office and the Secretary of State by Sept. 15.

See Salary Supplements Paid From Sources Other Than Appropriated Funds (FPP F.031) for instructions and the online report form.

Effective July 15, a new version of the Super Security Delete Request form (73-310) is available.

The new version includes:

• Ability to enter ranges for batch sequence numbers and document suffix numbers.
• Removal of the reason codes.
• Expansion to 11 rows for entering super security delete (SSD) transaction details.
• Addition of an alternative contact for the SSD request.

Follow the instructions on Page 2 of the form to enter the appropriate values in each field.

Note: To complete the form electronically, download it to your computer and open the form with Adobe Acrobat Reader. Do not complete the form using your internet browser.

Previous versions of the SSD form will be rejected by USAS Maintenance after July 31.

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

Email usas.maintenance@cpa.texas.gov or contact your agency’s appropriation control officer with questions.

An accounting policy meeting will be held July 18, 10 a.m. – noon. Attend the presentation in person or via online webinar.

See the Accounting Policy Meetings page for more information.

Note: For the webinar, use Google Chrome as the internet browser to avoid Webex compatibility issues.

Earned federal funds that agencies deposit into Appropriation 70000 in amounts above the level identified in the General Appropriations Act (GAA) are appropriated, subject to certain conditions and deadlines.

See Appropriation Authority for Earned Federal Fund Collections Above the Annual Level in Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) (FPP A.017) for conditions and deadlines.

Contact your agency’s appropriation control officer with questions.

General revenue (GR) reimbursement deadlines for statewide allocated costs for agencies listed in Fiscal 2023 Agency Statewide Cost Allocation Plan by Method of Finance are:

• July 26 – First- and second-quarter payments due.
• Aug. 30 – Third- and fourth-quarter payments due.

See General Revenue Reimbursement for Statewide Allocated Costs (FPP A.022) for instructions.

Agencies must enter fiscal 2025 appropriation budgets in USAS and submit all required documentation by July 31.

Budget entry and documentation submission must be complete before appropriation control officers can approve a budget setup.

See Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules (FPP A.020) for more information including schedules, instructions, definitions and samples.

See the 2024 Master Schedule of Year-End Close Events, which includes:

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

The fiscal 2024 USAS annual cash-basis close occurs on Friday, Aug. 30. Instructions, including deadlines for submitting documents, are in USAS Annual Close Process(FPP Q.004).

See Scheduling Critical Payments at Fiscal Year-End for more information by appropriation year, including deadlines.

Agencies using CAPPS Financials must also follow CAPPS Financials Year-End Processing Instructions (FPP T.001).

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

Certification is due July 5. All corrections must be entered in USAS by July 19.

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

On July 1, agencies can begin entering fiscal 2025 appropriation budgets in USAS and CAPPS. Submit all required documentation by July 31.

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

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

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

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

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

On June 28, the General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form are due for agencies listed in Fiscal 2023 Agency Statewide Cost Allocation Plan by Method of Finance.

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

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

The certification is due July 5. All corrections must be entered in USAS by July 19.

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.

An accounting policy meeting regarding the GR reconciliation process and updates for the state pass-through, SEFA and financial reporting processes will be held June 13, 10 a.m. – noon. Attend the presentation in person or online (via webinar):

• Attend in person: Barbara Jordan Building, Room 2.034, 1601 Congress Ave., Austin, Texas 78701.
• Attend the webinar: See Accounting Policy Meetings to register.

See the Accounting Policy Meetings page for more information, including:

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

Note: For the webinar, use Google Chrome as the internet browser to avoid Webex compatibility issues.

The annual USAS profile rollover occurs June 22. The process automatically creates new profiles for fiscal year (FY) and appropriation year (AY) 2025, based on existing FY24 and AY24 profiles.

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

To prepare for the June 22, 2024, rollover to fiscal 2025, the Comptroller’s office will transmit USAS Profile Review and Cleanup Reports to agencies June 1 – 21.

The reports:

• Help agencies review certain USAS profiles and make necessary changes 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 business day.

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

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

State agencies and institutions of higher education must report payables and binding encumbrances for third-quarter fiscal 2024 appropriations by June 30.

Quarterly certification must be entered in the online form.

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

Deadlines for agencies listed in Fiscal 2023 Statewide Cost Allocation Summary of Fixed Costs by Agency are:

• June 3 – Statewide Cost Allocation Worksheet due.
• June 14 – Fiscal 2023 Agency Statewide Cost Allocation Plan by Method of Finance data available.
• June 28 – General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form (only for listed agencies with federal funds) due.
• July 26 – First- and second-quarter payments due.
• Aug. 30 – Third- and fourth-quarter payments due.

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

The fiscal 2023 Statewide Cost Allocation Plan (SWCAP) provided by the governor’s office is now available.

Deadlines for agencies listed in Fiscal 2023 Statewide Cost Allocation Summary of Fixed Costs by Agency are:

• June 3 – Statewide Cost Allocation Worksheet due.
• June 14 – Fiscal 2023 Agency Statewide Cost Allocation Plan by Method of Finance data available.
• June 28 – General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form (only for listed agencies with federal funds) due.
• July 26 – First- and second-quarter payments due.
• Aug. 30 – Third- and fourth-quarter payments due.

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

Four reports have been added to the Appropriation Information Management (AIM) (login required) and minor changes have been made to existing reports.

The new reports are listed below:

• Report 5016 – 3968/7968 and 3986/7986 Analysis.
• Report 5017 – Supplemental Appropriation Analysis.
• Report 5018 – Administering Agency Prior Year Appropriation Available Cash Balances.
• Report 5018A – Expired Year Agency Appropriation Cash Available.

See About AIM Reports (login required) for more information.

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

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

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

An accounting policy meeting regarding shared funds, USAS profile rollover and GASB 99/GASB 100 will be held May 15, 10 a.m. – noon. Attend the presentation in person or online (via webinar):

• Attend in person at: Barbara Jordan Building, Room 2.034, 1601 Congress Ave., Austin, Texas 78701.
• Attend the webinar: see Accounting Policy Meetings to register.

See the Accounting Policy Meetings page for more information, including:

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

Note: For the webinar, use Google Chrome as the internet browser to avoid Webex compatibility issues.

Agencies can purchase bound copies of the 2024-25 General Appropriations Act (GAA) for $15 each, including postage.

All orders must be made online and prepaid with an interagency transaction voucher (ITV) or by check.

Printed copies will be mailed in May 2024.

State agencies and institutions of higher education that award a state grant over $25,000 from funds appropriated through the General Appropriations Act must publish the purpose of the grant on the agency’s public website.

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

An accounting policy meeting regarding House Bill 4510 (Nov. 1 reporting deadline) will be held April 17, 1:30 – 3:30 p.m. Attendees can attend the presentation in person or online (webinar):

• Attend in person: William B. Travis Building, Room 1-100, 1701 Congress Avenue, Austin, Texas.
• Attend the webinar: See Accounting Policy Meetings to register.

See Accounting Policy Meetings for meeting updates, including:

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

Note: For the webinar, use Google Chrome as the internet browser to avoid Webex compatibility issues.

For federal relief funds authorized by the American Rescue Plan Act (ARPA) (HR 1319) and awarded during the 88th Legislature, the Comptroller established Appropriation 21319 for all revenue and expenditure activity relating to these funds. Contact your appropriation control officer to request activation of Appropriation 21319.

See Coronavirus Relief of 2020 Federal Funding Accounting Policy for the State of Texas (FPP A.048) for more information.

State agencies and institutions of higher education must report payables and binding encumbrances for second-quarter fiscal 2024 appropriations by March 30.

Quarterly certification must be entered in the online form.

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

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

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

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

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.

For updated USAS documentation, see:

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

Effective Jan. 1, substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009), reflecting legislation passed by the 88th Legislature, Regular Session, and resulting from the Nov. 7, 2023, election for Texas constitutional amendments.

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

Fiscal Management urges all agencies to review and further strengthen internal processes and procedures for requesting system or security changes. To avoid security threats, it is best to validate requests by a method other than email.

In the past, hackers harvested credentials such as user IDs, passwords, email addresses, etc., then used the credentials to access systems and gather data or other sensitive information.

Now, hackers target the credential with the most transparency — email addresses. They hijack an email account, change the password, then use the email address to request the agency to provide sensitive information or make detrimental changes to the user’s profile, such as changing direct deposit instructions.

This is what makes these hacks so dangerous. Everything about the email appears legitimate, because it is. Since the email account is compromised, the traditional strategy of training users to identify illegitimate email will not work. Only a second level of validation will ensure the instructions received were from the intended user.

See Fraud Prevention Recommendations for more tips, or contact your agency’s information security office for more information and/or to discuss and implement security improvements for your agency.

State agencies and institutions of higher education must report payables and binding encumbrances for first-quarter fiscal 2024 appropriations by Dec. 30.

Quarterly certification must be entered in the online form.

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

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

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

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

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

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

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

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

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

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

The latest top 10 findings in post-payment audits are available on FMX. Findings include a description of the audit issue, proper procedure, and links to more information.

See FMX’s Audit topic page for purchase policies and procedures, post-payment audit reports and more.

Per Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019), state agencies and institutions of higher education must submit the online Annual Certification form by Oct. 30. (The recommended due date for GR consolidated was Sept. 30.)

An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle.

Agencies with supplemental appropriations made by Senate Bill 8, 87th Legislature, 3rd Called Session, must encumber or accrue obligated funds by Nov. 7 in USAS with an effective date of Oct. 31 to allow expenditure over the next two fiscal years. Any balances not encumbered or accrued will lapse.

See Processing Supplemental Appropriations and Reductions (FPP A.047) for more information or contact your appropriation control officer with questions.

By Oct. 30 each year, state agencies and institutions of higher education must lapse appropriation balances above the level needed to satisfy outstanding binding encumbrances and/or payables. All agencies must also submit the online annual certification form by Oct. 30. (The recommended due date for GR consolidated agencies is Sept. 30 for both lapsing balances and certification submissions.)

An automatic lapse program will run in USAS as early as the Nov. 1 nightly cycle to lapse all unencumbered nonconstruction appropriation balances for all past appropriation years.

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

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

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

We appreciate your feedback.

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

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

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

How well are we meeting your customer service expectations?

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The hotel occupancy tax refund for August will be available on DAFR8190 and DAFR8200 on Sept. 9.

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

State agencies and institutions must report certain salary supplements to the Texas Comptroller of Public Accounts, the State Auditor’s Office and the Secretary of State by Sept. 15.

See Salary Supplements Paid From Sources Other Than Appropriated Funds (FPP F.031) for instructions and the online report form.

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

Reminder: When coding on the USAS Recurring Transaction Profile (55), do not set an effective end date until after Sept. 26 on certain recurring transaction indexes (RTIs) used during the interagency reconciliation process for the annual financial report (AFR).

Interagency transaction vouchers (ITVs) must process successfully during the interagency reconciliation process for the AFR. An RTI (receiving) agency that sets an effective end date on the 55 profile will prevent a transaction (paying) agency from processing any ITV transactions past that effective end date.

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

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

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

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

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

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

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

Agencies with supplemental appropriations made by House Bill 9, 87th Legislature, Second Called Session must encumber or accrue obligated funds by Sept. 16 in USAS with an effective date of Aug. 31 to allow expenditure over the next two fiscal years. Any balances not encumbered or accrued will lapse.

See Processing Supplemental Appropriations and Reductions (FPP A.047) for more information or contact your appropriation control officer with questions.

All proceeds from the sale of surplus property, equipment and commodities must be deposited to general revenue (GR) in appropriation 99908.

An agency may reappropriate 25 percent of the receipts from the sale of surplus property for expenditure during the fiscal year the receipts are received.

See Proceeds from the Sale of Surplus Property (FPP A.032) for more information.

An accounting policy webinar will be held Aug. 17, 2–4 p.m. See the Accounting Policy Meetings page for the webinar registration.

Future updates for the Aug. 17 meeting will include:

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

Note: For the webinar, use Google Chrome as the internet browser to avoid Webex compatibility issues.

The Outstanding Warrants Control Report (DAFR8171) runs on the first Friday of each month (e.g., July 7 and Aug. 4). Agencies should monitor their report before warrants become void on Aug. 31.

See USAS Annual Close Process (FPP Q.004) for more information, including details on generating agency-customized reports via the Report Request Profile, USAS 91 screen. Also see Void Warrants.

Contact your appropriation control officer with questions.

State agencies and institutions of higher education must report certain salary supplements to the Texas Comptroller of Public Accounts, the State Auditor’s office and the Secretary of State by Sept. 15.

See Salary Supplements Paid From Sources Other Than Appropriated Funds (FPP F.031) for instructions and the online report form.

House Bill 3461, 88th Legislature, Regular Session, continues the policy of limiting the number of new general revenue accounts, special funds and dedications of revenue.

See Funds Consolidation: Limits on New General Revenue Accounts, Special Funds and Dedications of Revenue (FPP A.046) for a summary of HB 3461.

Substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009) reflecting legislation passed by the 88th Legislature, Regular Session effective before Sept. 1.

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

General revenue (GR) reimbursement deadlines for statewide allocated costs for agencies listed in Fiscal 2022 Statewide Cost Allocation Summary of Fixed Costs by Agency are:

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

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

Earned federal funds that agencies deposit into Appropriation 70000 in amounts above the level identified in the General Appropriations Act (GAA) are appropriated, subject to certain conditions and deadlines.

See Appropriation Authority for Earned Federal Fund Collections Above the Annual Level in Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) (FPP A.017) for conditions and deadlines.

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

An accounting policy webinar will be held July 20, 2 – 4 p.m. See the Accounting Policy Meetings page for the webinar registration.

Future updates for the July 20 meeting will include:

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

Note: For the webinar, use Google Chrome as the internet browser to avoid Webex compatibility issues.

Fiscal 2024 appropriation budgets must be entered in USAS and all required documentation submitted by July 31.

Budget entry and documentation submission must be complete before appropriation control officers can approve a budget setup.

See Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules (FPP A.020) for more information including schedule spreadsheets, instructions, definitions and samples.

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

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

The fiscal 2023 USAS annual cash-basis close occurs Aug. 31. Instructions and deadlines for submitting documents, are in USAS Annual Close Process (FPP Q.004).

See Scheduling Critical Payments at Year-End for more information by appropriation year, including deadlines.

Agencies using CAPPS Financials must also follow CAPPS Financials Year-End Processing Instructions (FPP T.001).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The reports:

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

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

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

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

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

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

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

Quarterly certification must be entered in the online form.

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

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

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

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

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

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

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

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

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

Contact your agency’s appropriation control officer with questions.

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

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

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

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

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

Contact your appropriation control officer with questions.

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

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

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

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

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

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

Quarterly certification must be entered in the online form.

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

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

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

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

For updated USAS documentation, see:

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

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

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

Check the Forms page on FMX before submitting a form to ensure you submit the current version. Previously downloaded forms or stored links might be outdated.

The top of every FMX page has a link to the Forms page.

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

The latest top 10 findings in post-payment audits are available on FMX. Findings include a description of the audit issue, proper procedure and links to more information.

See FMX's Audit topic page for purchase policies and procedures, post-payment audit reports and more.

State agencies that receive, spend or administer funds or revenues held outside the state’s treasury (local funds) are required to submit financial data on those funds to the Comptroller’s office.

Fiscal 2023 projected data must be submitted by Dec. 9 using the updated Excel reporting spreadsheet provided in Requirements for Local Operating Funds and Associated Local Funds (FPP S.009).

See Additional reporting requirements per the GAA in the Agency Requirements section of FPP S.009.

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

Quarterly certification must be entered in the online form.

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

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

The hotel occupancy tax refund for September through November will be available on DAFR reports 8190 and 8200 Dec. 9

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

State agencies that receive, spend or administer funds or revenues held outside the state’s treasury (local funds) are required to submit financial data on those funds to the Comptroller’s office.

Fiscal 2023 projected data must be submitted by Dec. 9 using the updated Excel reporting spreadsheet provided in Requirements for Local Operating Funds and Associated Local Funds (FPP S.009).

See Additional reporting requirements per the GAA in the Agency Requirements section of FPP S.009.

The State of Texas Annual Cash Report for fiscal 2022 is now available. The report presents the state’s financial condition and details revenues and expenditures on a cash basis, as required by Texas Government Code, Section 403.013.

State agencies that receive, spend or administer revenue held outside the state’s treasury (local funds) are required to submit financial data on those funds to the Comptroller’s office.

Fiscal 2023 projected data must be submitted by Dec. 9 using the updated Excel reporting spreadsheet provided in Requirements for Local Operating Funds and Associated Local Funds (FPP S.009).

See Additional reporting requirements per the GAA in the Agency Requirements section of FPP S.009.

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.

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.

How well are we meeting your customer service expectations?

Please let us know by completing the online survey by Friday, Sept. 30. We appreciate your feedback.

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

How well are we meeting your customer service expectations?

Please let us know by completing the online survey by Friday, Sept. 30. We appreciate your feedback.

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

The Comptroller’s office has updated Tracking Expenditures and Revenues Related to Disaster or Disaster-Related Economic Relief Efforts (FPP K.014) to include the tracking requirements for Infrastructure Investment and Jobs Act (IIJA) funding received.

Coronavirus Relief Federal Funding Accounting Policy for the State of Texas (FPP A.048) also includes new references to IIJA funding.

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 outstanding binding encumbrances and/or payables. (The recommended due date for GR consolidated agencies is Sept. 30.)

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

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

The recurring transaction indexes (RTIs) for unemployment compensation reimbursements have been updated for fiscal 2023. See Reimbursements for Unemployment Compensation (APS 003) (FPP A.035) for details.

Institutions of higher education hold appropriated funds outside the state’s treasury and must enter fiscal 2022 expenditure activity in USAS by Oct. 30 for reconciliation with the Legislative Budget Board’s Automated Budget and Evaluation System of Texas (ABEST).

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

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

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

The hotel occupancy tax refund for August will be available on DAFR reports 8190 and 8200 Sept. 9.

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

Aug. 30 is the fourth-quarter general revenue (GR) reimbursement deadline for statewide allocated costs for agencies listed in Fiscal 2021 Statewide Cost Allocation Summary of Fixed Costs by Agency.

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

Reminder: when coding on the USAS Recurring Transaction Profile (55), do not set an effective end date until after Sept. 26 on certain recurring transaction indexes (RTIs) used during the interagency reconciliation process for the annual financial report (AFR).

Interagency transaction vouchers (ITVs) must process successfully during the interagency reconciliation process for the AFR. An RTI (receiving) agency that sets an effective end date on the 55 profile will prevent a transaction (paying) agency from processing any ITV transactions past that effective end date.

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

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

The USAS annual cash-basis close for fiscal 2022 occurs Aug. 31.

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

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

An accounting policy webinar will be held Aug. 18, 2–4 p.m. See the Accounting Policy Meetings page for the webinar registration.

The Aug. 17 meeting page will also be updated with:

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

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

The Outstanding Warrants Control Report (DAFR8171) runs on the first Friday of each month. Agencies should monitor their report before warrants become void on Aug. 31.

See USAS Annual Close Process (FPP Q.004) for more information, including details on generating reports via the Report Request Profile, USAS 91 screen. Also see Void Warrants.

Contact your appropriation control officer with questions.

Earned federal funds that agencies deposit into Appropriation 70000 in amounts above the level identified in the General Appropriations Act (GAA) are appropriated, subject to certain conditions and deadlines.

See the Appropriation Authority for Earned Federal Fund Collections Above the Annual Level section of Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) (FPP A.017) for conditions and deadlines.

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

Fiscal 2023 appropriation budgets must be entered in USAS and all required documentation submitted by July 29.

Budget entry and documentation submission must be complete before appropriation control officers can approve a budget setup.

See Establishing Appropriations by Method of Finance, Rider, Capital Budget and Transfer Schedules (FPP A.020) for more information including schedule spreadsheets, instructions, definitions and samples.

See the 2022 Master Schedule of Year-End Close Events, which includes:

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

The fiscal 2022 USAS annual cash-basis close occurs on Wednesday, Aug. 31. Instructions, including deadlines for submitting documents, are in USAS Annual Close Process (FPP Q.004).

See Scheduling Critical Payments at Year-End for more information by appropriation year, including deadlines.

Agencies using CAPPS Financials must also follow CAPPS Financials Year-End Processing Instructions (FPP T.001).

An accounting policy webinar will be held July 27, 2 – 4 p.m. See the Accounting Policy Meetings page for the webinar registration.

The July 27 meeting page will also be updated with:

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

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

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

The certification is due July 8. All corrections must be entered in USAS by July 22.

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

On July 1, agencies can begin entering fiscal 2023 appropriation budgets in USAS and CAPPS. Submit all required documentation by July 29.

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

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

The third-quarter general revenue (GR) reimbursement deadline for statewide allocated costs for agencies listed in Fiscal 2021 Statewide Cost Allocation Summary of Fixed Costs by Agency is June 30.

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

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

The certification is due July 8. All corrections must be entered in USAS by July 22.

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

USAS Profile Review and Cleanup Reports

To prepare for the June 18, 2022, rollover to fiscal 2023, the Comptroller’s office will transmit USAS Profile Review and Cleanup Reports to agencies June 3 - 16.

The reports:

• Help agencies review certain USAS profiles so necessary changes are made before the June 18 rollover.
• Allow review of transaction entries, appropriation and USAS balances to prepare for fiscal year end.
• Include USAS data through the previous business day.

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

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

USAS Profile Rollover to FY/AY23

The annual USAS profile rollover occurs June 18. The process automatically creates new profiles for fiscal year (FY) and appropriation year (AY) 2023, based on existing FY22 and AY22 profiles. 

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

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

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

For more information, see USAS Internal Transaction File Maintenance and Super Security Delete Process (FPP Q.001).

State agencies and institutions of higher education must report payables and binding encumbrances for third-quarter fiscal 2022 appropriations by June 30 to the Comptroller’s office.

Quarterly certification must be entered in the online form.

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

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.

To comply with the final federal rule implementing the Coronavirus State Fiscal Recovery Fund established under the American Rescue Plan Act (ARPA), construction appropriations must have an effective end date of or before Dec. 31, 2026.

See Processing Supplemental Appropriations and Reductions (FPP A.047) for more information.

For federal relief funds authorized by ARPA (HR 1319) deposited to the state’s treasury before the adjournment of the 87th Legislature, Regular Session, the Comptroller has established Appropriation 21319 for all revenue and expenditure activity relating to these funds. Contact your appropriation control officer (ACO) to request activation of Appropriation 21319.

For federal relief funds authorized by ARPA, or similar legislation, and deposited to the state’s treasury after the adjournment of the 87th Legislature, Regular Session, refer to Processing Supplemental Appropriations and Reductions (FPP A.047).

See Coronavirus Relief of 2020 Federal Funding Accounting Policy for the State of Texas (FPP A.048) for more information.

The second-quarter general revenue (GR) reimbursement deadline for statewide allocated costs for agencies listed in Fiscal 2021 Statewide Cost Allocation Summary of Fixed Costs by Agency is April 30.

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

The procedures in Travel Advance Account and Petty Cash Account (APS 010) (FPP A.044) have been updated, including:

• Changing the location of existing petty cash accounts.
• Reclassifying the type of petty cash account held.
• Recording interest earnings for petty cash bank accounts.

The Petty Cash Account Request form (74-213) has also been updated.

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

Email is not a secured transmission. Agencies must send confidential information as an encrypted email attachment as prescribed by your agency’s information security policy.

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

General revenue (GR) reimbursement deadlines for statewide allocated costs for agencies listed in Fiscal 2021 Statewide Cost Allocation Summary of Fixed Costs by Agency are:

• March 31 – First quarter due
• April 30 – Second quarter due
• June 30 – Third quarter due
• Aug. 30 - Fourth quarter due

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

Agencies can purchase bound copies of the 2022-23 General Appropriations Act (GAA) for $15 each, including postage.

All orders must be made online and prepaid with an interagency transaction voucher (ITV) or by check.

Printed copies will be mailed in May 2022.

State agencies and institutions of higher education must report payables and binding encumbrances for second quarter fiscal 2022 appropriations by March 30 to the Comptroller’s office.

Quarterly certification must be entered in the online form.

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

For updated USAS documentation, see:

• USAS T-Code Reference Guide (FPP Q.014) with 10 transaction code (T-code) sorts available in HTML.
• USAS Reference (FPP Q.012) with updated lists of Comptroller General Ledger Accounts and Comptroller Objects Sorted by Object Group for AY 2022.

The General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form are due by March 11 for agencies listed in Fiscal 2021 Statewide Cost Allocation Summary of Fixed Costs by Agency.

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

Effective Jan. 1, substantive changes have been made to the Texas Comptroller Manual of Accounts (FPP Q.009) reflecting legislation passed by the 86th and 87th Legislatures, Regular Session.

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

Deadlines for agencies listed in Fiscal 2021 Statewide Cost Allocation Summary of Fixed Costs by Agency are:

• Feb. 11– Statewide Cost Allocation Worksheet due
• Feb. 15– Fiscal 2022 Agency Statewide Cost Allocation Plan by Method of Finance data available
• March 11– General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form (only for listed agencies with federal funds) due

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

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 Fiscal 2021 Statewide Cost Allocation Plan, Summary of Fixed Costs PDF provided by the governor’s office is now available.

Deadlines for agencies listed in Fiscal 2021 Statewide Cost Allocation Summary of Fixed Costs by Agency are:

• Feb. 11 – Statewide Cost Allocation Worksheet due
• Feb. 15 – Fiscal 2022 Agency Statewide Cost Allocation Plan by Method of Finance data available
• March 11 – General Revenue Reimbursement of Statewide Allocated Costs form and Federal Funds Reimbursement Calculation form (only for listed agencies with federal funds) due

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

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

Check the Forms page or appropriate topic page on FMX before submitting a form to ensure you submit the current version. Previously downloaded forms or stored links might be outdated.

You’ll find a link to the Forms page at the top of any FMX page. Also, FMX topic pages such as Appropriations or Payment Services feature links to related forms.

Processing Supplemental Appropriations and Reductions (FPP A. 047) has been updated with instructions for USAS and CAPPS to reflect recent changes from the 87th Legislature, Special Sessions.

Affected state agencies and institutions of higher education must follow the instructions in FPP A.047 by Dec. 21.

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

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

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

State agencies and institutions of higher education must report payables and binding encumbrances for first-quarter fiscal 2022 appropriations by Dec. 30 to the Comptroller’s office.

Quarterly certification must be entered in the online form.

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

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

The hotel occupancy tax refund for September through November will be available on DAFR reports 8190 and 8200 Dec. 9.

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

The State of Texas Annual Cash Report for fiscal 2021 is now available, as required by Government Code, Section 403.013. The report presents the state’s financial condition and details revenues and expenditures on a cash basis.