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Glenn Hegar  ·  Texas Comptroller of Public Accounts

General Revenue Reimbursement for Statewide Allocated Costs

Issued: Nov. 1, 2005
Updated: Nov. 4, 2016 View Changes

FPP A.022

Table of Contents

Overview

Applicable to

All executive branch agencies. Judicial and legislative branch agencies are not subject to the SWCAP statutes.

Background

Certain state agencies provide accounting, computing, payroll and other statewide support services on a centralized basis. For federally supported programs within state agencies, the federal government shares the cost of these services. Developed by the Governor’s Office, the Statewide Cost Allocation Plan (SWCAP) identifies these costs and allocates them to the appropriate agencies.

Information for the fiscal 2017 statewide cost allocation to each agency is taken from the FY2016 Statewide Cost Allocation Plan, Summary of Fixed Costs by Agency reported by the Governor’s Office (fiscal 2016 amounts will be posted when available).

Each year agencies are asked to allocate their portion of statewide costs to the appropriate source of funds.

Using the SWCAP and billing procedures prescribed by the Governor’s Office, the Texas Comptroller of Public Accounts (Comptroller’s office) bills agencies for the portion of statewide costs allocated to them. Agencies are asked to reimburse the General Revenue Fund (GR) for the billed amounts. This process, with links to detailed instructions, is summarized below.

Distribute statewide costs among sources of funding

Each agency’s portion of statewide costs is recorded on the Fiscal 2016 Statewide Cost Allocation Summary of Fixed Costs by Agency (fiscal 2016 amounts will be posted when available). Agencies are asked to indicate the basis used to allocate the agency’s statewide cost and to use that basis to distribute their statewide costs among sources of funding on the Statewide Cost Allocation Worksheet PDF. For details, see Instructions for Completing the Statewide Cost Allocation Worksheet.

The completed Statewide Cost Allocation Worksheet PDF is due Jan. 15, 2017. Although we anticipate a delay in posting the Fiscal 2016 Statewide Cost Allocation Summary of Fixed Costs by Agency, agencies are strongly advised to start considering the basis of allocation they will use and, where necessary, preparing supporting schedules for the Statewide Cost Allocation Worksheet. For agencies not submitting the worksheet, the Comptroller’s office will distribute statewide costs based on the agency’s appropriation year (AY) 2017 method of finance.

Reimburse the General Revenue Fund for the amount owed

The Comptroller’s office uses the information agencies submit on their worksheets to determine the amounts reimbursed to GR. For agencies not submitting worksheets, the calculations are based on the AY17 method of finance.

Agencies may choose to:

  • Pay the entire amount owed in one payment

    –OR–

  • Make quarterly payments

Quarterly payments

If the quarterly option is selected, the first quarter of the amount owed should be returned to GR by Jan. 31, 2017*. The remainder should be evenly distributed between the final three quarters. The balance of the amount owed may be paid at any time. For complete details, see Instructions for Reimbursing the General Revenue Fund.

*Please note: The first quarterly payment is currently due by Jan. 31, 2017. We are anticipating a delay in the posting of the Fiscal 2016 Statewide Cost Allocation Summary of Fixed Costs by Agency. If it is not issued by Jan. 15, 2017, separate guidance including new deadlines will be issued by our office.

Legal Cites

Billing state agencies for statewide costs: Chapter 2106 of the Government Code and Article IX, Section 15.04, of the General Appropriations Act (GAA).

Legend

CAPPS logo

This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).

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Step 1 – Due Jan. 15, 2017

Instructions for Completing the Statewide Cost Allocation Worksheet, Fiscal 2017

Statewide Cost Allocation Worksheet

The first step in the billing process is for state agencies to distribute their portion of the statewide costs to the appropriate source of funds.

  • The Fiscal 2016 Statewide Cost Allocation Summary of Fixed Costs by Agency identifies the total statewide cost allocated to your agency (fiscal 2016 amounts will be posted when available).
  • The Statewide Cost Allocation Worksheet PDF must be completed to distribute your agency’s portion of statewide costs.

Note:: Direct questions on the statewide cost allocated to your agency to Theresa Boland at the Governor’s Office at (512) 936-0166 or tboland@gov.texas.gov. This information is from the FY2016 Statewide Cost Allocation Plan, Summary of Fixed Costs by Agency (fiscal 2016 amounts will be posted when available).

Return the completed worksheet to the Comptroller’s office Jan. 15, 2017, using the email address provided at the bottom of the worksheet.

If your agency’s completed worksheet is not received by Jan. 15, 2017, the Comptroller’s office will use the method of finance for AY17 as the basis for distributing the statewide cost.

PLEASE NOTE: We anticipate a delay in the posting of the Fiscal 2016 Statewide Cost Allocation Summary of Fixed Costs by Agency. If it has not been issued by Jan. 15, 2017, separate guidance including new deadlines will be issued by our office. Regardless of the delay, agencies are strongly advised to start considering the basis of allocation they will use and, where necessary, preparing supporting schedules for the Statewide Cost Allocation Worksheet.

Basis for Distributing Statewide Costs on the Statewide Cost Allocation Worksheet

There are generally two commonly used bases for distributing statewide costs:

  • Total direct costs (method of finance) basis

    –OR–

  • Direct salaries and wages basis

Total direct costs basis

If you use the total direct costs basis to complete the worksheet, use the method of finance (MOF) for appropriations made for AY17. Distribute the statewide cost in the same proportions and in the same fund source detail as identified in the MOF section of your agency’s bill pattern in the GAA.

Direct salaries and wages basis

If the distribution is made on the direct salaries and wages basis, provide information detailing the distribution. Agencies with an approved Federal Cost Allocation Plan must use the basis in that plan to allocate costs to all non-federal sources of funds.

Note: If your agency uses a basis other than the two methods listed above that is authorized in the Office of Management and Budget (OMB) 2 CFR Part 225 PDF, please specify the method used on the form.

The information you provide on the worksheet is used to prepare the plan of proposed transfers to GR. The Comptroller’s office will notify agencies of the final amount they are required to reimburse GR along with the accounting transactions for the required reimbursement.

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Step 2 – Due by Jan. 31, 2017 (After Comptroller’s office notifies agencies of final amounts*)

*PLEASE NOTE: We anticipate a delay in the posting of the Fiscal 2016 Statewide Cost Allocation Summary of Fixed Costs by Agency. If it has not been issued by Jan. 15, 2017, separate guidance including new deadlines will be issued by our office.

Instructions for Completing the General Revenue Reimbursement of Statewide Allocated Costs Form, Fiscal 2017

Classification of Funding for SWCAP Reimbursements

The statewide allocated cost may be charged to:

  • General revenue
  • General revenue-dedicated accounts
  • Federal funds
  • Other funds

General Revenue

No reimbursement is required for the portion of an agency’s SWCAP allocation attributable to the GR. However, agencies funded by fees deposited to GR are required to deposit sufficient revenue to GR to pay for their agency operations, including the SWCAP allocation.

For regulatory and certain other agencies:

  • The GAA specifies an amount for “other direct and indirect costs appropriated elsewhere in this act.”
  • The amount of revenue deposited by these agencies must be equal to, or greater than, the cost of appropriations in the GAA plus the amount specified for other direct and indirect costs.
  • Statewide allocated support costs are already included in the “other direct and indirect costs” figure. Fulfilling the GAA provision (Article VIII–63, Sec. 2, “Appropriations Limited to Revenue Collections”) will meet the agency’s obligation to reimburse GR for statewide allocated costs.

Note: Judicial and legislative branch agencies are not subject to the SWCAP statutes.

General Revenue-Dedicated Accounts

Agencies using general revenue-dedicated account(s) will need to transfer the amount necessary from the dedicated account(s) to GR to cover the allocated portion of statewide costs.

If an agency’s deposits to the dedicated account(s) exceed its appropriations from these accounts, the agency may use the excess deposits to fund the allocated portion of statewide costs.

Federal Funds

The reimbursement procedure imposes no new requirements for agencies receiving federal funds. The previous law already required state agencies to recover statewide allocated support costs to the extent allowable under their federal program guidelines. The amounts recovered are treated as earned federal funds (EFF).

The 80th Legislature changed the way EFF are appropriated. EFF are no longer appropriated directly to agencies. Instead, general revenue is appropriated in lieu of EFF. For more information, see Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023).

Other Funds

Agencies that have allocated their SWCAP to one or more special funds will need to transfer the appropriate amount from the special fund(s) to GR to cover the allocated portion of statewide costs. If an agency’s deposits to one or more special funds exceed its appropriations from Other Funds, the agency may use the excess deposits to fund the allocated portion of statewide costs.

Reimbursement rates for interagency contracts should be established to recover the appropriate proportion of statewide allocated costs.

Revenues established by statute on a fee or service-provided basis should also be increased to recover the appropriate proportion of statewide allocated costs.

Nonrecoverable Statewide Allocated Costs

GR must be reimbursed for any amounts billed to your agency that are allocated to General Revenue-Dedicated, Federal and Other funds, including amounts not recoverable through one of the aforementioned methods. Your agency may pay the balance of non-recoverable SWCAP from any appropriation or funding source available to the agency, including the agency’s GR appropriations.

Completing the General Revenue Reimbursement for Statewide Allocated Costs form and the Federal Fund Reimbursement Calculation form

The General Revenue Reimbursement for Statewide Allocated Costs PDF form must be completed by all agencies listed on the Fiscal 2017 Agency Statewide Cost Allocation Plan by Method of Finance (fiscal 2017 amounts will be posted when available). To complete this form, agencies with federal funds must first complete the Federal Fund Reimbursement Calculation PDF form.

These forms must be completed to identify:

  • SWCAP that will be recovered and returned to the GR
  • Amounts that may be reappropriated
  • Amounts that cannot be recovered but must be paid from other available sources

Completed forms are due Jan. 15, 2017. Please note that we anticipate a delay in the posting of the Fiscal 2016 Statewide Cost Allocation Summary of Fixed Costs by Agency. If it has not been issued by Jan. 15, 2017, separate guidance including new deadlines will be issued by our office.

Follow these steps to:

  • Complete the General Revenue Reimbursement for Statewide Allocated Costs form and, if needed, the Federal Fund Reimbursement Calculation form.
  • Submit the appropriate forms to the Comptroller’s office by email to ACO.reports@cpa.texas.gov.
Step Action
1 If your agency has federal funds, you must complete the Federal Fund Reimbursement Calculation form to correctly complete the General Revenue Reimbursement for Statewide Allocated Costs form.
  • If your agency needs to complete the Federal Fund Reimbursement Calculation form, go to step 2

    –OR–

  • If your agency does not have federal funds, go to step 4
2 Follow the instructions on the Federal Fund Reimbursement Calculation form to complete the form. Be sure to identify the specific citation for the EFF appropriation amount you have entered on line 4 of the form.
3 If your agency’s federal program does not provide for the recovery of indirect costs, submit supporting documentation from the federal oversight agency to the Comptroller’s office along with the Federal Fund Reimbursement Calculation form.
4 Follow the instructions on the General Revenue Reimbursement for Statewide Allocated Costs form to complete this form.
5 Email completed forms to ACO.reports@cpa.texas.gov. Completed forms are due by Jan. 15, 2017. Please note that we anticipate a delay in the posting of the Fiscal 2016 Statewide Cost Allocation Summary of Fixed Costs by Agency. If it has not been issued by Jan. 15, 2017, separate guidance including new deadlines will be issued by our office.

Reimbursement Procedure

  1. The Appropriation Control section of the Comptroller’s Fiscal Management Division will establish Appropriation Number 92071 as the SWCAP Reimbursement Account.
  2. Agencies making reimbursement must establish a program cost account (PCA) that infers Appropriation Number 92071, Program Code 3993, and the appropriated fund from which payment will be made.
  3. Agencies must establish a budget for the SWCAP Reimbursement Account. The budget will be established as either:
    • Collected, if cash will be transferred to fund the reimbursing payment or
    • Committed, if no cash transfer is required for the payment.
    CAPPS logo

    CAPPS agencies tracking the below appropriation numbers in CAPPS will first need to make the budget entry directly into USAS, then create an internal (CAPPS-only) budget journal in CAPPS.


    Agy No T-code Appn No COBJ PCA Fund
    XXX 006 92071 7000 XXXXX XXXX
    XXX 009 92071 3000 XXXXX XXXX
    Enter budget transaction as Batch Type 1, Document Type A. Use T-code 006 to establish “committed” budget. Use T-codes 006 and 009 to establish “collected” budget.
  4. If a collected budget is established, transfer cash to the SWCAP Reimbursement Account.
    CAPPS logo

    CAPPS agencies tracking the below appropriation numbers can send transactions through CAPPS or make the USAS transaction directly into USAS, making sure to indicate this is a J document in the USAS document field. If the agency makes the below entry directly into USAS, the agency will need to create a GL journal using a manual (MAN) T-code in CAPPS.


    Agy No T-code Appn No COBJ PCA Fund
    XXX 406 XXXXX 3970 XXXXX XXXX
    XXX 405 92071 3970 XXXXX XXXX
    Enter cash transfer as Batch Type 5, Document Type J.
  5. For recovered SWCAP, process payment via recurring transaction index (RTI) for reimbursement to GR.
    Agy No T-code Appn No COBJ PCA Fund AY RTI
    XXX 225 92071 7953 XXXXX XXXX 14 003953
    Enter payment transaction as Batch Type 4, Document Type T. Use Comptroller Vendor ID Number 39029029020 000.
  6. For nonrecovered SWCAP, process payment from any available appropriation.
    CAPPS logo

    CAPPS agencies create the payment by entering a voucher in CAPPS. Select Payment Type T, enter RTI 003953 and use the accounting entry template for T-code 225.


    Agy No T-code Appn No COBJ PCA Fund AY RTI
    XXX 225 XXXXX 7953 XXXXX XXXX 14 003953
    Enter payment transaction as Batch Type 4, Document Type T. Use Comptroller Vendor ID Number 39029029020 000.

Frequency of Payment

The SWCAP amounts identified in the Fiscal 2017 Agency Statewide Cost Allocation Plan by Method of Finance (fiscal 2017 amounts will be posted when available) are amounts owed for fiscal 2017. Each quarter of the fiscal year, one-fourth of the amount shown should be returned to GR. Enter quarterly payments into the Uniform Statewide Accounting System (USAS) with the following transaction dates:

  • FY17 Q1 –Jan. 31 (Note: The accrual piece may be booked with a transaction effective date of Dec. 31)
  • FY17 Q2 – Feb. 27
  • FY17 Q3 – May 29
  • FY17 Q4 – Aug. 28

For More Information

For questions on the reimbursement procedure, please contact your appropriation control officer.

Changes to this Document
11/04/2016 Dates revised; forms updated; fiscal 2016 schedules replaced with fiscal 2017 schedules
12/14/2015 Updated Agency Statewide Cost Allocation Plan by Method of Finance for 2016
11/24/2015 Date revised
11/06/2015 Dates were revised, forms were updated and fiscal 2015 schedules were replaced with fiscal 2016 schedules
12/05/2014 Updated Agency Statewide Cost Allocation Plan by Method of Finance for 2015
10/31/2014 Dates were revised, forms were updated and fiscal 2014 schedules were replaced with fiscal 2015 schedules
10/24/2013 Updated Agency Statewide Cost Allocation Plan by Method of Finance for 2014
09/30/2013 Dates and schedules were updated
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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