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

USAS and CAPPS Transaction Coding

Introduction

Article IX, Section 8.02, requires reimbursement revenue to be transferred or deposited to the current appropriation year (AY). Additionally, Article IX, Section 13.05, requires federal reimbursements to be credited to the fund from which the expenditure was originally made.

The following transactions presume that the cash reimbursements of previously paid benefit expenditures were originally deposited to a non-benefit appropriation. Benefit reimbursement deposit T-codes vary depending on the source of reimbursement (interagency receipts, federal, federal pass-through, etc.); however, a revenue transfer is processed in all instances.

Current Fiscal Year Revenue Adjustment

Reimbursements should be deposited directly to the benefit appropriation with T-code 195.

For agencies that deposit the benefit reimbursement revenue to other appropriations, the revenue must be transferred to the benefit appropriation where the expenditure was made. Process a journal transaction for the revenue transfer in USAS on document type J, batch type 2 using the coding block below.

CAPPS agencies tracking the below appropriation numbers can send transactions through CAPPS or make the USAS transaction directly into USAS. CAPPS agencies making the below entry directly into USAS will need to create a GL journal using a manual (MAN) T-code in CAPPS.

Note: If the interagency receipt benefit reimbursement was deposited with T-code 970 or excess funding was deposited with
T-code 179 — both of which increase budget — a journal transaction using T-codes 179R/195 must be processed to reduce the budget.

Previous Fiscal Year Revenue Adjustment

If the benefit reimbursement is for the prior fiscal year, use T-codes 466 and 465 and backdate to 08-31-XX for processing all types of benefit reimbursements. Backdating of transactions in GR can only be processed until the GR Reconciliation spreadsheet is finalized. After finalization, only the current fiscal year adjustment previously described may be used. To backdate to 8-31-XX, enter a document type J, batch type 5 in USAS using the coding block below.

CAPPS agencies tracking the below appropriation numbers can make the USAS transaction directly into USAS. CAPPS agencies will need to create a GL journal using a manual (MAN) T-code in CAPPS.

Note: Adjustment transactions may be needed if the original receipt increased budget. T-codes 179R/195 must be processed to reduce the budget and processed with a current fiscal year date.

Additional Adjustments by Fund and Appropriation Type

Budget Adjustment for Committed Appropriations Financed by Appropriated Fund 0001 (GR)

Since the reimbursement cash is replacing the original benefit committed budget funding for Appropriated Fund 0001 appropriations, an entry must be made to adjust the revenue budget for each benefit appropriation using the following budget revision coding in USAS on a document type A, batch type 1. Due to USAS sequence processing, enter the coding block below in USAS the day after the revenue adjustment transactions.

CAPPS agencies tracking the below appropriation numbers in CAPPS will need to enter budget entry directly into USAS, then create a budget journal in CAPPS.

Cash Adjustment for Committed Appropriations Financed by Funds Other Than GR

Since the reimbursement cash is replacing the original benefit committed budget funding, an entry must be made to adjust the cash balance for each benefit appropriation using the following journal transaction coding in USAS on a document type J, batch type 2. Due to USAS sequence processing, enter the coding block below in USAS the day after the revenue adjustment transactions if applicable.

Cash Adjustment for Collected Appropriations Financed by Funds Other Than GR

Since the reimbursement cash is replacing the original funding for collected budget of the benefit appropriations, an entry must be made to return the cash balance for each benefit appropriation back to the original appropriation from which the cash funding was transferred. Use the following journal transaction coding in USAS on a document type J, batch type 2.

Retiree Insurance Reimbursements to Appropriated Fund 0001

In USAS, use RTI 103973, vendor number 39029029020000 and the following coding block to transfer retiree reimbursements appropriated in Fund 0001 to agency 902.

CAPPS agencies tracking the below appropriation numbers in CAPPS will need to follow the above USAS instructions, then create a manual (MAN) T-code in CAPPS.

Note: For retiree reimbursements to funds other than Appropriated Fund 0001, deposit amounts using T-code 195 to unappropriated revenue for the appropriated fund for which the reimbursement is received.