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Glenn Hegar•Texas Comptroller of Public Accounts

General Revenue Reimbursement for Statewide Allocated Costs

Issued: Nov. 1, 2005
Updated: Dec. 5, 2014 View Changes

FPP A.022

Overview

Applicable to

All executive branch agencies. Judicial branch 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 in 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 2015 statewide cost allocation to each agency was taken from the FY2014 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 their 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 the statewide costs is recorded on the Fiscal 2014 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. 14, 2014. For agencies not submitting a worksheet, the Comptroller’s office will distribute statewide costs based on the agency’s appropriation year (AY) 2015 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 AY15 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, 2014. 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, 2014.

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).

Changes to this Document
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

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Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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