General Revenue Reimbursement for Statewide Allocated Costs
Issued: Nov. 1, 2005
Updated: Dec. 14, 2015 View Changes
Table of Contents
All executive branch agencies. Judicial branch and legislative branch agencies are not subject to the SWCAP statutes.
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. The Statewide Cost Allocation Plan (SWCAP), developed by the Governor’s Office, identifies these costs and allocates them to the appropriate agencies.
Information for the fiscal 2016 statewide cost allocation to each agency was taken from the FY2015 Statewide Cost Allocation Plan, Summary of Fixed Costs PDF reported by the Governor’s Office.
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 the 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 2015 Statewide Cost Allocation Summary of Fixed Costs by Agency. Agencies are asked to indicate the basis used to allocate the agency’s statewide cost and use that basis to distribute their statewide costs among sources of funding on the Statewide Cost Allocation Worksheet PDF. For detailed instructions, see Instructions for Completing the Statewide Cost Allocation Worksheet.
The completed Statewide Cost Allocation Worksheet PDF is due Nov. 20, 2015. For agencies not submitting a worksheet, the Comptroller’s office will distribute statewide costs based on the agency’s appropriation year (AY) 2016 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 GR will be reimbursed. The calculations are based on the AY16 method of finance for agencies not submitting worksheets.
Agencies may choose to make quarterly payments or pay the entire amount owed in one payment. If the quarterly option is selected, the first quarter of the amount owed should be returned to GR by Dec. 31, 2015. The remainder should be evenly distributed between the final three quarters. The balance of the amount owed may be paid at any time. See Instructions for Reimbursing the General Revenue Fund for details.
(See step 2 on next page.)
The first quarterly payment is due Dec. 31, 2015.
Billing state agencies for statewide costs: Chapter 2106 of the Government Code and Article IX, Section 15.04, of the General Appropriations Act (GAA).
This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).
Step 1 – Due Nov. 20, 2015
Instructions for Completing the Statewide Cost Allocation Worksheet, Fiscal 2016
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 2015 Statewide Cost Allocation Summary of Fixed Costs by Agency identifies the total statewide cost allocated to your agency.
- The Statewide Cost Allocation Worksheet PDF must be completed to distribute your agency’s portion of statewide costs.
Note: Questions concerning the statewide cost allocated to your agency should be directed to Theresa Boland at the Governor’s Office, (512) 936-0166 or firstname.lastname@example.org. This information was taken from the FY2015 Statewide Cost Allocation Plan, Summary of Fixed Costs PDF.
Return the completed worksheet by Nov. 20, 2015, using the email address provided at the bottom of the worksheet.
If your agency’s completed worksheet is not received by Nov. 20, 2015, the Comptroller’s office will use the method of finance for AY16 as the basis for distributing the statewide cost.
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
If you use the total direct costs basis to complete the worksheet, use the method of finance (MOF) for appropriations made for AY16. 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.
If the distribution is made on the direct salaries and wages basis, please 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 will be 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.
Step 2 – Due by Dec. 21, 2015 (After Comptroller’s office notifies agencies of final amounts)
Instructions for Completing the General Revenue Reimbursement of Statewide Allocated Costs Form, Fiscal 2016
Classification of Funding for SWCAP Reimbursements
The statewide allocated cost may be charged to:
- General revenue,
- General revenue-dedicated accounts,
- Federal funds or
- Other funds.
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, then the agency may use the excess deposits to fund the allocated portion of statewide costs.
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. Please see Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023).
For agencies that have allocated their SWCAP to one or more special funds, it will be necessary 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 special fund(s) exceed(s) 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 also should 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 Fiscal 2016 Agency Statewide Cost Allocation Plan by Method of Finance. To complete this form, agencies with federal funds must first complete the Federal Fund Reimbursement Calculation PDF form. Completed form(s) are due Dec. 21, 2015.
These forms must be completed to identify:
- SWCAP that will be recovered and returned to the GR,
- Amounts that may be reappropriated and
- Amounts that cannot be recovered, but must be paid from other available sources.
Follow these steps to complete the General Revenue Reimbursement for Statewide Allocated Costs form and the Federal Fund Reimbursement Calculation form (if needed) and submit the appropriate forms to the Comptroller’s office by email to ACO.email@example.com.
|1||If your agency has federal funds, you must complete the Federal Fund Reimbursement Calculation form to complete the General Revenue Reimbursement for Statewide Allocated Costs form.
|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 with the Federal Fund Reimbursement Calculation form.|
|4||Follow the instructions on the General Revenue Reimbursement for Statewide Allocated Costs form to complete the form.|
|5||Email completed form(s) to ACO.firstname.lastname@example.org. Completed form(s) are due Dec. 21, 2015.|
- The Appropriation Control section of the Fiscal Management Division of the Comptroller’s office will establish Appropriation Number 92071 as the SWCAP Reimbursement Account.
- 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.
- Agencies must establish a budget for the SWCAP Reimbursement Account. The budget will be established as “collected” if cash will be transferred to fund the reimbursing payment. The budget will be established as “committed” if no cash transfer is required for the payment.
CAPPS agencies tracking the below appropriation numbers in CAPPS will need to make the budget entry directly into USAS, then create a 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.
- If a “collected” budget is established, transfer cash to the SWCAP Reimbursement Account.
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.
- 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.
- For nonrecovered SWCAP, process payment from any available appropriation.
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 2016 Agency Statewide Cost Allocation Plan by Method of Finance are amounts owed for fiscal 2016. Quarterly, one-fourth of the amount shown should be returned to GR. Quarterly payments should be entered into the Uniform Statewide Accounting System (USAS) with a transaction date of:
- Dec. 31 for the first quarter
- Feb. 27 for the second quarter
- May 29 for the third quarter, and
- Aug. 28 for the final quarter.
For More Information
If you have questions on the reimbursement procedure, please contact your appropriation control officer.