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Sources of Revenue Required to Pay Benefit Cost (APS 001)

FPP A.021

Required USAS Transactions for Employee Benefit Reimbursements

Introduction

When the benefit expense is reimbursed, transactions must be processed in USAS to deposit or transfer the reimbursed amount to the following benefit appropriations, salary-related appropriations and direct strategies (only for retiree insurance):

  • Social Security (91142)
  • BRP (23102)
  • ORP (97646)
  • Retirement (90327)
  • Insurance (99327)
  • Retiree Insurance (from direct strategies)
  • Article IV agencies eligible for JRS-2 retirement (94327)
  • LECOS Retirement (91327)

Transferring or depositing reimbursement cash to the benefit appropriation replaces the original benefit committed budget funding with reimbursement cash, which reimburses the appropriated fund that paid the benefit expenditure.

All reimbursements are deposited or transferred to the appropriated fund from which salaries and benefits were paid. To process employee benefit reimbursements, agencies must first determine the separate reimbursement amounts for the benefit appropriations listed above.

Once the separate reimbursement amounts have been determined, the reimbursement transactions identified in the “Agency requirements” section must be processed.

Comptroller’s office requirements

As requested by agencies, the Comptroller’s office adds revenue object code(s) of the reimbursing revenue(s) to the Appropriation Number Profile (20) for the following appropriations:

  • Social Security
  • BRP
  • ORP
  • Retirement
  • Insurance
  • LECOS Retirement

The Comptroller’s office monitors agency appropriations for compliance with this document.

Agency requirements

All agencies will process benefit reimbursement transactions to the respective benefit appropriations for:

  • Social Security
  • BRP
  • ORP
  • Retirement
  • Insurance
  • LECOS Retirement

Retiree insurance reimbursements deposited into GR will be transferred from direct strategies to agency 902.

Agencies may deposit benefit reimbursements directly to benefit appropriations using only T-codes 195, 971 or 273. T-codes 179 and 970 should not be used since they also increase appropriation budgets.