FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

Appropriation Year Determination

The appropriation year determination defines how travel expenses are charged when they are incurred partly in one appropriation year and partly in another. When this occurs, the expenses must be charged to the correct appropriation year on a prorated basis.

Determining the appropriation year

Example 1

A state employee purchases a round-trip commercial airline ticket with a total fare of $500. The ticket consists of two flights:

  • The first flight occurs August 20, 2015.
  • The second flight occurs September 15, 2015.

The ticket shows a cost for each flight of $250.

Under these facts, appropriation year 2015 must be charged for $250 and appropriation year 2016 must be charged for $250.

Example 2

A state employee purchases a commercial airline tickets for multiple duty points with a total fare of $1,000. The ticket consists of four flights:

  • The first flight occurs August 10, 2015, and the ticket shows a $150 cost for the flight.
  • The second flight occurs August 28, 2015, and the ticket shows a $300 cost for the flight.
  • The third flight occurs September 5, 2015, and the ticket shows a $250 cost for the flight.
  • The fourth flight occurs September 15, 2015, and the ticket shows a $300 cost for the flight.

Under these facts, appropriation year 2015 must be charged for $450 and appropriation year 2016 must be charged for $550.

Comptroller
The Comptroller of Public Accounts.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy