Printer FriendlyEncumbrance Report and Lapsing of Appropriations (APS 018)
FPP A.019
Applicable to
State agencies and institutions of higher education
Policy
State agencies and institutions of higher education must report binding encumbrances and payables for the current appropriation year (AY) within 30 days following each of the first three quarters of the fiscal year.
Annually, binding encumbrances and payables must be reported to the Texas Comptroller of Public Accounts, the State Auditor's office and the Legislative Budget Board by Oct. 30 for all appropriation years. On Nov. 1 of each fiscal year, the Comptroller lapses all unencumbered appropriation balances based on the binding encumbrances and payables reported. Certifications are required when binding encumbrances and payables are reported.
Legal cite
Texas Constitution Article III, Section 49-g and Article VIII, Section 6; Sections 403.021, 403.071, 403.074, Government Code.
Issued
Aug. 31, 2009
Accounting Policy Statement
Resources
- Appropriation Lapses and Related T-Codes
- Binding Encumbrances and Payables T-Codes
- Cost Allocation From Temporary Administrative and Support Appropriations (APS 025)
- Purchase Policies and Procedures Guide
- Reporting Requirements for Annual Financial Reports of State Agencies and Universities
- Step-By-Step Overview for Entry of Binding Encumbrances and Payables into USAS
- Summary Comptroller Objects Sorted by LBB Object
Forms
Calendar
Oct. 30, 2009
Submit annual certification and enter binding encumbrances and payables into USAS for AY 2009 and prior years appropriations.
Dec. 30, 2009
Submit first quarter fiscal 2010 certification and enter binding encumbrances and payables into USAS for the current AY appropriations.
March 30, 2010
Submit second quarter fiscal 2010 certification and enter binding encumbrances and payables into USAS for the current AY appropriations.
June 30, 2010
Submit third quarter fiscal 2010 certification and enter binding encumbrances and payables into USAS for the current AY appropriations.
Oct. 30, 2010
Submit annual certification and enter binding encumbrances and payables into USAS for AY 2010 and prior years appropriations.
Dec. 30, 2010
Submit first quarter fiscal 2011 certification and enter binding encumbrances and payables into USAS for the current AY appropriations.
March 30, 2011
Submit second quarter fiscal 2011 certification and enter binding encumbrances and payables into USAS for the current AY appropriations.
June 30, 2011
Submit third quarter fiscal 2011 certification and enter binding encumbrances and payables into USAS for the current AY appropriations.
Oct. 30, 2011
Submit annual certification and enter binding encumbrances and payables into USAS for AY 2011 and prior years appropriations.
Archive
- 2008-2009 – APS 018: Encumbrance Report and Lapsing of Appropriations
- 2006-2007 – APS 018: Encumbrance Report and Lapsing of Appropriations
Contact
If you have questions regarding this policy statement, contact your agency's appropriation control officer.