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Susan Combs•Texas Comptroller of Public Accounts

Salary Benefit Appropriation Allocations (APS 019)

FPP A.042

Instructions for Transferring SKIP Appropriations – State Agencies Only

Note: Effective Sept. 1, 2011, the AY12 State Kids Insurance Program (SKIP) supplement that pays a reduced premium for children’s health insurance will not be available.

However, SKIP appropriation transfers are still valid for AY10 and AY11 until their respective expiration dates (USAS 20 screen).

Establish PCAs

Agencies must establish program cost accounts (PCAs) in USAS using the Program Cost Account Profile (26) screen. The PCAs must infer program code 3991, and may infer the agency fund and SKIP receiving account appropriation number (98327).

Transfer transaction

Committed Budget

Create a committed budget transfer with a budget revision Document Type A, Batch Type 1 using the coding blocks in the tables below.

Transfer out of SKIP appropriation:

Agency Number T-code/Title Appropriation Number COBJ Appropriated Fund/Agency Fund/PCA
327 012/Appn Transfer Out – Exp 13156 – SKIP 7000 0001/0001/13156

Transfer into agency benefit account:

Agency Number T-code/Title Appropriation Number COBJ Appropriated Fund/Agency Fund/PCA
XXX 018/Appn Transfer In – Exp 98327 – SKIP 7000 0001/0001/Determined by Agency

Note: The agency GL ACCT number is required for these transactions.

Collected Budget

To establish a SKIP appropriation with a collected budget, use T-codes 015 and 021 in addition to T-codes 018 and 021. Cash must also be transferred or deposited directly to provide funding.

Create a collected budget transfer with a budget revision Document Type A, Batch Type 1 using the coding blocks in the table below.

Transfer out of SKIP appropriation:

Agency Number T-code/Title Appropriation Number COBJ Appropriated Fund/Agency Fund/PCA
327 015/Appn Transfer Out – Rev 13156 – SKIP 3000 0999/0999/13156
327 012/Appn Transfer Out – Exp 13156 – SKIP 7000 0999/0999/13156

Transfer into agency benefit appropriation:

Agency Number T-code/Title Appropriation Number COBJ Appropriated Fund/Agency Fund/PCA
XXX 018/Appn Transfer In – Exp 98327 – SKIP 7000 Determined by Agency*
XXX 021/Appn Transfer In – Rev 98327 – SKIP 3000 Determined by Agency*

* GR dedicated or other special funds that pay salaries.

Note: The agency GL ACCT number is required for these transactions.

Revenue Transfer for Collected Budgets

Enter the revenue transfer in USAS with a Document Type J, Batch Type 2, 5 or 8 using the coding blocks in the table below:

T-code/Title Appropriation Number COBJ Appropriated Fund/Agency Fund/PCA
406/Rev Transfer – Out Appn where cash is deposited 3970 or specific revenue object Determined by Agency
405/Rev Transfer – In 98327 – SKIP 3970 or specific revenue object Determined by Agency

Cash Operating Transfer for Collected Budgets

Enter the cash operating transfer in USAS with a Document Type J, Batch Type 2, 5 or 8 using the coding blocks in the table below:

T-code/Title Appropriation Number COBJ Appropriated Fund/Agency Fund/PCA
404/Cash Transfer – Out Appn where cash is deposited 7972 Determined by Agency
403/Cash Transfer – In 98327 – SKIP 3972 Determined by Agency

Note: The agency GL ACCT number is required for these transactions.

Deposit of Cash for Collected Budgets

Enter the Deposit Voucher in USAS with a Document Type D, Batch Type 2 using the coding block in the table below:

T-code/Title Appropriation Number COBJ Appropriated Fund/Agency Fund/PCA
195/Record Deposit of Revenue in Treasury 98327 – SKIP Determined by Agency Determined by Agency

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Susan Combs
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.state.tx.us
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