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Reimbursements for Unemployment Compensation Payments (APS 003)

FPP A.035

USAS – Agency Procedures for Reimbursing TWC

Reimbursing TWC from agency appropriations

Agencies and institutions on USAS (non-CAPPS agencies) will use the following procedures to reimburse TWC for 50 percent of total benefits paid to claimants by TWC. This reimbursement is to come from agency appropriations funded from General Revenue, GR Dedicated accounts, Federal Funds or Other Special Funds.

Create the payment to reimburse TWC

Enter a Document Type T, Batch Type 4 as follows:

Agency T-code/Title Appropriation Number COBJ Appropriated Fund/Agency Fund/PCA AY RTI
Paying Agency 485/RTI – Estab Interagy Accr’d Expend Reimb Determined by Agency 7984 Determined by Agency 17
18
19
171165
181165
191165

The vendor number for T-code 485 is 33203203204000. Note that there are unique RTI numbers for each appropriation year of the reimbursement.

To help TWC reconcile reimbursed amounts:

  • The TWC ACCT NO. must be entered in the INV NO. field during USAS transaction input.
  • The format must be agency number followed by a hyphen (-) then the TWC ACCT NO. (Ex: 255-123456789).
  • The TWC ACCT NO. can be found on the Fund Source Statement sent by TWC (Appendix B of Form C-58R-2).

Unemployment benefit reimbursements billed for the last quarter of the previous fiscal year but not received until the current fiscal year must be posted into USAS as a previous year’s expense and due to TWC. This can be achieved by backdating T-code 485 to the previous year.

Reimbursing TWC from the unemployment compensation reimbursement appropriation

If claimants receiving unemployment compensation received payroll warrants originally paid from the GR Dedicated accounts, Federal Funds or Other Special Funds, an additional 50 percent reimbursement is due from these funding sources for those agencies and institutions.

Agencies should not make additional reimbursements from their primary strategy appropriations, but should instead use the Unemployment Reimbursement Appropriation 90822.

The agencies should prepare a budget revision to increase budget in the Unemployment Reimbursement Appropriation 90822. Enter a Document Type A, Batch Type 1 as follows:

Agency T-code/Title Appropriation Number/Title COBJ Appropriated Fund/Agency Fund/PCA
Paying Agency 006/Adjust Expenditure Budget 90822/Unemployment Reimbursement 7000 Determined by Agency

If appropriation funding is from a collected source, then agencies should add the following additional line to the budget document shown above. Enter a Document Type A, Batch Type 1 as follows:

Agency T-code/Title Appropriation Number/Title COBJ Appropriated Fund/Agency Fund/PCA
Paying Agency 009/Adjust Revenue Budget 90822/Unemployment Reimbursement 3000 Determined by Agency

To fund the revenue budget (collected), a Document Type J, Batch Type 5 transaction must be prepared and entered in USAS. The cash must be transferred to Appropriation 90822 using the following transaction:

Agency T-code/Title Appropriation Number/Title COBJ Appropriated Fund/Agency Fund/PCA
Paying Agency 406/Rev Transfer – Out Determined by Agency 3970 Determined by Agency
Paying Agency 405/Rev Transfer – In 90822/Unemployment Reimbursement 3970 Determined by Agency

If cash operating transfers are the funding source, the cash must be transferred to Appropriation 90822 using the following transactions. Enter a Document Type J, Batch Type 5 as follows:

Agency T-code/Title Appropriation Number/Title COBJ Appropriated Fund/Agency Fund/PCA
Paying Agency 404/Cash Oper Transfer – Out Determined by Agency 7968 Determined by Agency
Paying Agency 403/Cash Oper Transfer – In 90822/Unemployment Reimbursement 3968 Determined by Agency

After the budget is established in Appropriation 90822, enter a Document Type T, Batch Type 4 as follows:

Agency T-code/Title Appropriation Number/Title COBJ Appropriated Fund/Agency Fund/PCA AY RTI
Paying Agency 485/RTI – Estab Interagy Accr’d Expend Reimb 90822/Unemployment Reimbursement 7984 Determined by Agency 16
17
18
161165
171165
181165

The vendor number for T-code 485 is 33203203204000. RTI numbers are unique to the appropriation year of the reimbursement.

To assist TWC in the reconciliation of reimbursed amounts, the TWC ACCT NO. must be entered in the INV NO. field during USAS transaction input. The format must be agency number followed by a hyphen (-), then the TWC ACCT NO. (for example: 255-123456789). The TWC ACCT NO. can be found on the Fund Source Statement (C-58R-2) sent by TWC.

Unemployment benefit reimbursements billed for the last quarter of the previous fiscal year but not received until the current fiscal year must be posted into USAS as a previous year expense and due to TWC. This can be achieved by backdating T-code 485 into the previous fiscal year.

Reimbursing TWC from local bank accounts

Upon receipt of the quarterly statement of benefits paid from the TWC, the agency will draw a check from its local bank account payable to the Comptroller’s Treasury Operations Division. The agency will then deposit funds to the State Treasury and post a Document Type D, Batch Type 2 entry in USAS as follows:

Agency T-code/Title Appropriation Number/Title COBJ Appropriated Fund/Agency Fund/PCA
320 180/Record Refund of Expenditure 13004/Unemployment Compensation Payments 7984 0165/Inferred from PCA/51700

Local fund expenditure information and balance sheet transactions for the agency will be posted into USAS as directed in the Reporting Requirements for Annual Financial Reports of State Agencies and Universities.

Note: The vendor number for this entry is the agency vendor number assigned to the paying entity. User Class 61 must be used for this transaction.

Reimbursing TWC from a revolving account

Agencies may establish a revolving account from funds held in the State Treasury. The Comptroller’s office anticipates that these procedures will be used primarily by agencies that need to set aside gift, grant and special fee account receipts in excess of the amounts provided in the Method of Finance. Any agency wishing to establish a revolving account should contact its appropriation control officer for specific requirements.

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