appropriation management

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Appropriation Management Topics. The Biennial Legislative ProcessAppropriation/Budget Setups Inquiry of AppropriationsTools to Monitor and Analyze Appropriations. Key Elements of an Appropriation. Define an appropriation: An appropriation is the legislative authorization to spend an amount of money for a purpose. Legislative authorizationAmount authorizedPurpose .

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1. Appropriation Management by Karen Campbell Appropriation Control, Team Leader Comptroller’s Office How many of you currently manage or monitor your agency’s appropriations? (a show of hands) My presentation today is the introduction to the day and a half class that we currently teach. Typically this class for primary and backup agency contacts who perform the appropriation monitoring functions. Hopefully you will learn something new about appropriations, I’ll share some tips and at the end, we will play a game to test your knowledge! Also, you will find the presentation materials are included in your TSABAA booklet. How many of you currently manage or monitor your agency’s appropriations? (a show of hands) My presentation today is the introduction to the day and a half class that we currently teach. Typically this class for primary and backup agency contacts who perform the appropriation monitoring functions. Hopefully you will learn something new about appropriations, I’ll share some tips and at the end, we will play a game to test your knowledge! Also, you will find the presentation materials are included in your TSABAA booklet.

2. Appropriation Management Topics The Biennial Legislative Process Appropriation/Budget Setups Inquiry of Appropriations Tools to Monitor and Analyze Appropriations So here is what we will be covering today: The Biennial Legislative Process Appropriation and Budget Setups Inquiry of Appropriations And Tools to Monitor and Analyze those appropriations easier. So here is what we will be covering today: The Biennial Legislative Process Appropriation and Budget Setups Inquiry of Appropriations And Tools to Monitor and Analyze those appropriations easier.

3. Key Elements of an Appropriation Define an appropriation: An appropriation is the legislative authorization to spend an amount of money for a purpose. Legislative authorization Amount authorized Purpose The first thing we need to do is define an appropriation. An appropriation is the legislative authorization to spend an amount of money for a purpose. The purpose may be to pay for your accounting department or for programs such as Health Care Access. So the key elements are: The Legislative authorization *The amount authorized * And the purpose. Legislative Process – the appropriation process really starts with the LAR process. How many of you are involved in the preparation of the Legislative appropriations request? LBB analysts use the LAR as the basis for their appropriation recommendations to the Legislature. The House Appropriations Committee and Senate Finance Committee both introduce bills using the LBB recommendations and both conduct hearings with the agencies and modify the recommended versions based on the final votes by both committees. A final version is worked out between the House and Senate in the Conference Committee and is passed into statute, known as the General Appropriations Act. Each of the bills mentioned, LBB, HB, SB and CC are costed by the CPA.The first thing we need to do is define an appropriation. An appropriation is the legislative authorization to spend an amount of money for a purpose. The purpose may be to pay for your accounting department or for programs such as Health Care Access. So the key elements are: The Legislative authorization *The amount authorized * And the purpose. Legislative Process – the appropriation process really starts with the LAR process. How many of you are involved in the preparation of the Legislative appropriations request? LBB analysts use the LAR as the basis for their appropriation recommendations to the Legislature. The House Appropriations Committee and Senate Finance Committee both introduce bills using the LBB recommendations and both conduct hearings with the agencies and modify the recommended versions based on the final votes by both committees. A final version is worked out between the House and Senate in the Conference Committee and is passed into statute, known as the General Appropriations Act. Each of the bills mentioned, LBB, HB, SB and CC are costed by the CPA.

4. General Appropriations Act (holding the GAA book) The GAA is the state’s overall budget for the next two fiscal years, otherwise known as what? The Biennium. When referring to the language in the GAA, the word biennium can be a helpful tool in interpretation. The GAA is sub-divided into articles. Each article groups agencies with similar functions and one article contains general provisions that apply to all agencies contained in the GAA. Do you know which article your agency is part of? How many articles do we currently have in the GAA? (holding the GAA book) The GAA is the state’s overall budget for the next two fiscal years, otherwise known as what? The Biennium. When referring to the language in the GAA, the word biennium can be a helpful tool in interpretation. The GAA is sub-divided into articles. Each article groups agencies with similar functions and one article contains general provisions that apply to all agencies contained in the GAA. Do you know which article your agency is part of? How many articles do we currently have in the GAA?

5. Refer to Exhibit 1, to see how an agency’s appropriations are structured in the GAA. Under Items of Appropriation: the strategic structure is outlined by Goal, Strategy and the amounts identified. Each Strategy and Amount is an Appropriation. Notice at the very bottom of the page, ‘A357-FSize-up’. This is the Fiscal Size up version of the GAA, which includes footnotes that incorporate into the line item apprn amounts, apprns made in Article IX provisions & other bills that passed. ?When is the GAA passed into Law? And When do we see the printed Fiscal Size up GAA? Nov. Where can you get a copy of the GAA for yourself? LBB website. Look at Strategy A.1.1 Provide Grants for the footnotes 1, 2. The amount referenced does include the amounts from the footnotes. However, if you were looking at the Conference Committee copy of this same strategy, the amount would be 5 million dollars less. The Conference Committee version of the GAA is used as the basis for setting up budgets in USAS. The Conference Committee version, as passed by the legislature, is the law. The Fiscal Size-up version incorporates all bills impacting appropriations and is primarily used for informational purposes. Refer to Exhibit 1, to see how an agency’s appropriations are structured in the GAA. Under Items of Appropriation: the strategic structure is outlined by Goal, Strategy and the amounts identified. Each Strategy and Amount is an Appropriation. Notice at the very bottom of the page, ‘A357-FSize-up’. This is the Fiscal Size up version of the GAA, which includes footnotes that incorporate into the line item apprn amounts, apprns made in Article IX provisions & other bills that passed. ?When is the GAA passed into Law? And When do we see the printed Fiscal Size up GAA? Nov. Where can you get a copy of the GAA for yourself? LBB website. Look at Strategy A.1.1 Provide Grants for the footnotes 1, 2. The amount referenced does include the amounts from the footnotes. However, if you were looking at the Conference Committee copy of this same strategy, the amount would be 5 million dollars less. The Conference Committee version of the GAA is used as the basis for setting up budgets in USAS. The Conference Committee version, as passed by the legislature, is the law. The Fiscal Size-up version incorporates all bills impacting appropriations and is primarily used for informational purposes.

6. Riders in the GAA. Many riders contain written guidelines, requirements, and restrictions that apply to the appropriations. However, riders may also make appropriations in addition to those identified in the strategies, but they must provide both the funding and purpose for the appropriation to be valid. Exhibit 1- page 3, shows agency specific riders. This page includes the Capital Budget rider for agency 357. Capital Budgets are examples of the written requirements and restrictions. Here, It identifies the MOF, amounts and what purpose they are required to be spent on. Therefore, we direct agencies to move these identified amounts into separate Capital Budget apprns intended just for this purpose. Exhibit 2, shows an example of ‘Special Provisions’ that, unless specifically limited, apply to all agencies in that article of the GAA. Exhibit 3, shows an example of the Article IX, General Provisions of the GAA, which apply to all agencies, unless a rider limits its application to one or more specific agencies. Scenario: If your agency rider limits transfers to 10% but Article IX limits all agencies to 12.5% which do you use? Riders in the GAA. Many riders contain written guidelines, requirements, and restrictions that apply to the appropriations. However, riders may also make appropriations in addition to those identified in the strategies, but they must provide both the funding and purpose for the appropriation to be valid. Exhibit 1- page 3, shows agency specific riders. This page includes the Capital Budget rider for agency 357. Capital Budgets are examples of the written requirements and restrictions. Here, It identifies the MOF, amounts and what purpose they are required to be spent on. Therefore, we direct agencies to move these identified amounts into separate Capital Budget apprns intended just for this purpose. Exhibit 2, shows an example of ‘Special Provisions’ that, unless specifically limited, apply to all agencies in that article of the GAA. Exhibit 3, shows an example of the Article IX, General Provisions of the GAA, which apply to all agencies, unless a rider limits its application to one or more specific agencies. Scenario: If your agency rider limits transfers to 10% but Article IX limits all agencies to 12.5% which do you use?

7. Method of Finance in the GAA Common sources of cash identified in the MOF include: General Revenue Fund General Revenue Dedicated Funds Other Appropriated Funds Revenue Sources such as: Appropriated Receipts Interagency Contracts Grants Federal Funds Referring back to Exhibit 1- page 1 the Method of Finance listing. Can someone give me a definition of Method of Finance? MOF identifies the amounts and the sources of cash to fund or pay for appropriations. Common sources of cash are: GR, GRD, Other Apprd Funds and Revenue sources such as A/R, IC, Grants and FF. This is not a comprehensive list but a common source listing. Referring back to Exhibit 1- page 1 the Method of Finance listing. Can someone give me a definition of Method of Finance? MOF identifies the amounts and the sources of cash to fund or pay for appropriations. Common sources of cash are: GR, GRD, Other Apprd Funds and Revenue sources such as A/R, IC, Grants and FF. This is not a comprehensive list but a common source listing.

8. Exhibit 1- in the booklet illustrates the two sections that make up an appropriation. One part is the specific appropriation, which includes the appropriation and the amount. Exhibit 1- in the booklet illustrates the two sections that make up an appropriation. One part is the specific appropriation, which includes the appropriation and the amount.

9. The other part is the funding of the appropriation, which is the MOF. To understand apprn management, it is important to remember these two parts are necessary for an agency to spend an appropriation. What are the two parts again? The Appropriation and its funding When we discuss USAS appropriation inquiry, this dual nature will be emphasized. Here in this example for agency 357, we have several types of GR, and two types of FF. Each category is subtotaled, and the MOF total matches the Grand Total, for the Office of Rural and Community Affairs. Where would you find additional information on these funds? Comptroller Manual of Accounts The other part is the funding of the appropriation, which is the MOF. To understand apprn management, it is important to remember these two parts are necessary for an agency to spend an appropriation. What are the two parts again? The Appropriation and its funding When we discuss USAS appropriation inquiry, this dual nature will be emphasized. Here in this example for agency 357, we have several types of GR, and two types of FF. Each category is subtotaled, and the MOF total matches the Grand Total, for the Office of Rural and Community Affairs. Where would you find additional information on these funds? Comptroller Manual of Accounts

10. To start the budget setup process, we begin with the LBB ABEST/USAS Crosswalk, (Exhibit 4) which lists all strategy and rider apprns by Goal, Strategy, and Objective. Two profiles we will discuss here today that are necessary to setup appropriations include the 20 – Appropriation Number Profile and the 26 – Program Cost Account or PCA profile. Each Apprn is assigned a program code for USAS. Each program code has a corresponding amount identified. These are the same strategies and amounts that appear in the GAA. We will reconcile the crosswalk to the Conference Committee – GAA. Notice that here on the crosswalk, for Strategy A.1.1 or 1-1-1, Provide Grants the footnote amounts are identified separately, but roll up to this program code. Whereas, in the Fiscal Size up version, the amount is one lump sum for the strategy. Your ACO will use this document to establish the appropriation numbers in USAS. To start the budget setup process, we begin with the LBB ABEST/USAS Crosswalk, (Exhibit 4) which lists all strategy and rider apprns by Goal, Strategy, and Objective. Two profiles we will discuss here today that are necessary to setup appropriations include the 20 – Appropriation Number Profile and the 26 – Program Cost Account or PCA profile. Each Apprn is assigned a program code for USAS. Each program code has a corresponding amount identified. These are the same strategies and amounts that appear in the GAA. We will reconcile the crosswalk to the Conference Committee – GAA. Notice that here on the crosswalk, for Strategy A.1.1 or 1-1-1, Provide Grants the footnote amounts are identified separately, but roll up to this program code. Whereas, in the Fiscal Size up version, the amount is one lump sum for the strategy. Your ACO will use this document to establish the appropriation numbers in USAS.

11. How an Appropriation Number is Assigned So how do we number appropriations? For most strategy apprns, a “1” will prefix the program code to create the apprn number. Rider appns will begin with a “2”, followed by last digit of the session, such as “0” for the “80th” followed by the rider number. Art. IX apprns are designated also by a “2” + “0” for the session, and a “9” for Article IX, and some part of the section number or page number. Such as 19.43 Resulting in 20943. Apprns passed as a result of a special session or supplemental apprn it begins with a “3” We also have Construction Apprns starting with a “4” And Non-Construction starting with a “5”. As you recall, Construction apprn are good for a total of 5 years. In the GAA, you will see language in the Cap. Budget rider for Construction or Maint & Major Repair of Bldgs/ Facilities that help us designate it as a Type 2 or 5 year appn. Exercise in numbering: pg. 11 of 23 This agency is authorized to receive donations and they would like to track them separately with a unique apprn. GAA, Article IX-37, Section 8.01. Acceptance of Gifts of Money authorizes the apprn. What Apprn Number would you establish? 2+0+9+37 or 20901?? So how do we number appropriations? For most strategy apprns, a “1” will prefix the program code to create the apprn number. Rider appns will begin with a “2”, followed by last digit of the session, such as “0” for the “80th” followed by the rider number. Art. IX apprns are designated also by a “2” + “0” for the session, and a “9” for Article IX, and some part of the section number or page number. Such as 19.43 Resulting in 20943. Apprns passed as a result of a special session or supplemental apprn it begins with a “3” We also have Construction Apprns starting with a “4” And Non-Construction starting with a “5”. As you recall, Construction apprn are good for a total of 5 years. In the GAA, you will see language in the Cap. Budget rider for Construction or Maint & Major Repair of Bldgs/ Facilities that help us designate it as a Type 2 or 5 year appn. Exercise in numbering: pg. 11 of 23 This agency is authorized to receive donations and they would like to track them separately with a unique apprn. GAA, Article IX-37, Section 8.01. Acceptance of Gifts of Money authorizes the apprn. What Apprn Number would you establish? 2+0+9+37 or 20901??

12. What is an Appropriation Year AY vs. FY What is an Appropriation Year vs. Fiscal Year? Any one have there own explanation? Fiscal year is the accounting period from Sept. 1 to Aug. 31. The apprn year is the Fiscal Year in which the funds are appropriated. We are currently in what fiscal year? 2008. We are also in AY 2008. During this current fiscal year, revenues and expenditures can be posted to three AYs – the current and two prior AYs. This is because revenues and expenditures accrued or encumbered by the end of an AY can be deposited or expended up to two FYs following the end of an AY. The Comptroller’s Purchase Policies and Procedures Guide covers the appropriation year determination. Accrued construction related expenditures can be expended up to four years following the end of an AY. Our chart here, shows we currently have three buckets of money active, in this fiscal time period. 06, 07 and 08. What is an Appropriation Year vs. Fiscal Year? Any one have there own explanation? Fiscal year is the accounting period from Sept. 1 to Aug. 31. The apprn year is the Fiscal Year in which the funds are appropriated. We are currently in what fiscal year? 2008. We are also in AY 2008. During this current fiscal year, revenues and expenditures can be posted to three AYs – the current and two prior AYs. This is because revenues and expenditures accrued or encumbered by the end of an AY can be deposited or expended up to two FYs following the end of an AY. The Comptroller’s Purchase Policies and Procedures Guide covers the appropriation year determination. Accrued construction related expenditures can be expended up to four years following the end of an AY. Our chart here, shows we currently have three buckets of money active, in this fiscal time period. 06, 07 and 08.

13. 26 - PCA Profile The PCA Profile facilitates the interface of information between USAS appns and ABEST strategy apprns. (Automated Budget Evaluation System of Tx) Here in Exhibit 6, the PCA profile, includes both the program code from the ABEST/USAS crosswalk and the corresponding appropriation number. When financial transactions post to USAS they all must include a PCA. Therefore, the accounting record will include both, program code and appn number. USAS uses the term “Program” which means the same as “Strategy” the term used by LBB. How many of you do ABEST/USAS reconciliation? So when there are out of balance situations, the common reason is related to the incorrect setup or use of the PCA profile not properly reporting to the correct program code and apprn number. Which can be related to data entry errors also. Also included below Exhibit 6 is the D04 Program Code Profile that also relates to the ABEST/USAS Crosswalk and the higherarchy of goal, objective and strategy. The PCA Profile facilitates the interface of information between USAS appns and ABEST strategy apprns. (Automated Budget Evaluation System of Tx) Here in Exhibit 6, the PCA profile, includes both the program code from the ABEST/USAS crosswalk and the corresponding appropriation number. When financial transactions post to USAS they all must include a PCA. Therefore, the accounting record will include both, program code and appn number. USAS uses the term “Program” which means the same as “Strategy” the term used by LBB. How many of you do ABEST/USAS reconciliation? So when there are out of balance situations, the common reason is related to the incorrect setup or use of the PCA profile not properly reporting to the correct program code and apprn number. Which can be related to data entry errors also. Also included below Exhibit 6 is the D04 Program Code Profile that also relates to the ABEST/USAS Crosswalk and the higherarchy of goal, objective and strategy.

14. Method of Finance Allocation Method of Finance Allocation Schedule. (Exhibit 7) This identifies how the MOF/Buckets will be allocated to fund their appropriations or strategies. Again, MOF information from the GAA-Conference Committee Version is used. The schedule is reconciled by your ACO against the totals from the GAA to ensure that they also tie by strategy and by MOF category. Similarly, the agency completes, as necessary, the schedules for Rider appns and Capital Budget allocations. (Exhibits 7, pg 2 and 3) Scenario: I am reviewing my Strategies and I really need more Fd 5047 – GRD Rural Health Facility Improvement Fd. I would like to take some of the GR in 13005 and make it 5047. What do you think? Bucket with GR, and Bucket with GRD 5047. No can do! We don’t mix colors of money. The amounts listed in the MOF in the GAA are what we are given and we don’t have authority to change them.Method of Finance Allocation Schedule. (Exhibit 7) This identifies how the MOF/Buckets will be allocated to fund their appropriations or strategies. Again, MOF information from the GAA-Conference Committee Version is used. The schedule is reconciled by your ACO against the totals from the GAA to ensure that they also tie by strategy and by MOF category. Similarly, the agency completes, as necessary, the schedules for Rider appns and Capital Budget allocations. (Exhibits 7, pg 2 and 3) Scenario: I am reviewing my Strategies and I really need more Fd 5047 – GRD Rural Health Facility Improvement Fd. I would like to take some of the GR in 13005 and make it 5047. What do you think? Bucket with GR, and Bucket with GRD 5047. No can do! We don’t mix colors of money. The amounts listed in the MOF in the GAA are what we are given and we don’t have authority to change them.

15. Budget Setup Process Some people are visual learners, so we have this picture that illustrates this whole process we just talked about! Some people are visual learners, so we have this picture that illustrates this whole process we just talked about!

16. USAS 62 screen - Committed Now that we have the budget loaded, lets talk about Inquiry of your appropriations and how to read the information in USAS. The 62 screen is the most commonly used screen to inquire on the status of an appropriation and its funding. To inquire on this screen you will need: Agency Number, AY, Appn Number, and Fund Exhibit 8 – shows the available appn amount as RCBB and the Funding is identified as ACA. The RCBB is also known as the Appn budget and the ACA is referred to as funding or cash. Both Budget and Cash are necessary to post transactions to the account. The USAS transactions used to enter an apprn and its funding, is determined by the sources of cash providing the funding. These sources of cash are categorized into two types of funding: Committed and Collected. Committed Funding, MOF generally considered committed funding are GR, GRD and Other Funds. Funding from these sources comes from available fund cash and is a commitment from that specified fund cash. Thus the term, committed. Apprns given committed funding are considered fully funded on day one of the FY. (Bucket with GR label – full of cash) Now that we have the budget loaded, lets talk about Inquiry of your appropriations and how to read the information in USAS. The 62 screen is the most commonly used screen to inquire on the status of an appropriation and its funding. To inquire on this screen you will need: Agency Number, AY, Appn Number, and Fund Exhibit 8 – shows the available appn amount as RCBB and the Funding is identified as ACA. The RCBB is also known as the Appn budget and the ACA is referred to as funding or cash. Both Budget and Cash are necessary to post transactions to the account. The USAS transactions used to enter an apprn and its funding, is determined by the sources of cash providing the funding. These sources of cash are categorized into two types of funding: Committed and Collected. Committed Funding, MOF generally considered committed funding are GR, GRD and Other Funds. Funding from these sources comes from available fund cash and is a commitment from that specified fund cash. Thus the term, committed. Apprns given committed funding are considered fully funded on day one of the FY. (Bucket with GR label – full of cash)

17. USAS 62 screen - Collected Collected Funding is the second category and MOF sources of cash considered collected would include revenues that must be collected by an agency and deposited to the apprn before the appn can be expended. Types of collected funding are Appropriated Receipts, Interagency Receipts, grants, FF. Let me give you an example: How many of you visit Tx State Parks? Tell me one of your favorite parks to visit. (hand them a buck for the answer) Okay, so when you are driving up to the park, what is the first thing you do when you pull in? Right pay a fee. (Bucket with ‘Park Fees’ – empty) So when the Leg. Gave Parks and Wildlife their budget, they said, we will give you the apprn / budget authority of 1. 9 million dollars.. But you have to collect park fees to ‘fund’ that budget. In this exhibit you see by the line, with the BT11 Est Col Revenue that this budget is a fully collected budget. Collected Funding is the second category and MOF sources of cash considered collected would include revenues that must be collected by an agency and deposited to the apprn before the appn can be expended. Types of collected funding are Appropriated Receipts, Interagency Receipts, grants, FF. Let me give you an example: How many of you visit Tx State Parks? Tell me one of your favorite parks to visit. (hand them a buck for the answer) Okay, so when you are driving up to the park, what is the first thing you do when you pull in? Right pay a fee. (Bucket with ‘Park Fees’ – empty) So when the Leg. Gave Parks and Wildlife their budget, they said, we will give you the apprn / budget authority of 1. 9 million dollars.. But you have to collect park fees to ‘fund’ that budget. In this exhibit you see by the line, with the BT11 Est Col Revenue that this budget is a fully collected budget.

18. USAS 62 screen Collected and Committed Using the 62 T-code impact sheet, you will find on the first line, the TC 001 and the impact to Budget and Cash, as reflected on the 62 screen that it does what? Increases both budget and cash. Budgets established with a TC 001 are committed budgets and the budget and cash on day one are equal. When a collected budget is entered, we use both a TC 001, but also a TC 003. What does the TC 003 do for us? Decreases the cash. So again, on the screen the cash is reduced by the amount of the BT 11 the 72,391. And the collections of revenue are funding the collected budget. When we deposit our park fees or revenue, we would use a deposit TC of 195, and that does what to the 62 screen? Increases Cash. So the example here is a mix of Committed and Collected funding or a partially collected budget. We try to teach this concept, because most of our APS’ and FPP’s intructions make reference processing to transactions ‘this way’ if you have a committed budget or ‘that way’ if you have a collected budget. In order to do that, you first need to understand what category of budget you are dealing with – committed or collected. Using the 62 T-code impact sheet, you will find on the first line, the TC 001 and the impact to Budget and Cash, as reflected on the 62 screen that it does what? Increases both budget and cash. Budgets established with a TC 001 are committed budgets and the budget and cash on day one are equal. When a collected budget is entered, we use both a TC 001, but also a TC 003. What does the TC 003 do for us? Decreases the cash. So again, on the screen the cash is reduced by the amount of the BT 11 the 72,391. And the collections of revenue are funding the collected budget. When we deposit our park fees or revenue, we would use a deposit TC of 195, and that does what to the 62 screen? Increases Cash. So the example here is a mix of Committed and Collected funding or a partially collected budget. We try to teach this concept, because most of our APS’ and FPP’s intructions make reference processing to transactions ‘this way’ if you have a committed budget or ‘that way’ if you have a collected budget. In order to do that, you first need to understand what category of budget you are dealing with – committed or collected.

19. Appropriation Analysis Tools General Appropriations Act (GAA) Legal Sites, Riders Manual of Accounts Funds & Expenditure Codes Revenue Codes Statutes Legislative Appropriations Requests (LAR) So to help you manage your appropriations, what tools or resources would you need have access to? GAA, to reference agency specific rider language and those riders in Article IX that provide general guidelines for all agencies. Article IX contains many provisions that relate to appn management such as authority to increase your budgets for certain revenues, apprn transfer limitations, restrictions on the capital budget. Treatment of Fed Funds as well as EFF. Also the Comptroller’s Manual of Accounts provides detail on Rev. and Exp objects, fund descriptions and legal sites / statutes related to the funds. The LAR schedules for Appropriated receipts help determine those fees that need to be collected to fund your budgets. So to help you manage your appropriations, what tools or resources would you need have access to? GAA, to reference agency specific rider language and those riders in Article IX that provide general guidelines for all agencies. Article IX contains many provisions that relate to appn management such as authority to increase your budgets for certain revenues, apprn transfer limitations, restrictions on the capital budget. Treatment of Fed Funds as well as EFF. Also the Comptroller’s Manual of Accounts provides detail on Rev. and Exp objects, fund descriptions and legal sites / statutes related to the funds. The LAR schedules for Appropriated receipts help determine those fees that need to be collected to fund your budgets.

20. Appropriation Analysis Monitor the posting of revenues Monitor budget increases Appropriation transfer authority Monitor default funds Transfer funding for benefits Fiscal Policies & Procedures Accounting Policy Statements

21. Fiscal Policies & Procedures Accounting Policy Statements ABEST/USAS Reconciliation Reports Appropriation Information Monitoring (AIM) Reports SIRS Appropriation Financial Reports Summary and Detail Data for 3 AY’s & FY’s Summary by Comptroller Object Code new ! - revenue and expenditure detail FMX Web site

22. USAS Documentationhttps://fmx.cpa.state.tx.us/fmx/pubs/usas/index.php Comptroller Manual of Accounts (#96-388) INFOSGA/INFOPAC Reference Guide (#96-435) Prompt Payment and Payment Scheduling Implementation Guide (#96-676) Settlements and Judgments State Government Accounting Internet Reporting System (SIRS) (#96-1053) USAS Coding Instructions (#96-416-2C) USAS Interface Manual (#96-420) USAS Profile Review and Cleanup Procedures (#96-600) USAS Reference USAS Reports Guide (#96-416-2B) USAS T-Code Reference Guide (#96-416-2A) USAS User's Manual Volume I (#96-419)

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