Reimbursements for Unemployment Compensation Payments (APS 003)
CAPPS – Agency Procedures for Reimbursing TWC
Reimbursing TWC From Agency Appropriations
CAPPS agencies must use the following procedures to reimburse TWC for 50 percent of total benefits paid to claimants by TWC. This reimbursement must come from agency appropriations funded from general revenue, GR dedicated accounts, federal funds or other special funds.
Create the Payment to Reimburse TWC
Create the payment to reimburse TWC by entering a voucher in CAPPS.
- Select payment type T and use the accounting entry template for T-code 485.
- Enter the TWC RTI number in the
RTI
field. - Enter the TWC account number (TWC ACCT NO.) in the
INVOICE NUMBER
field.
The vendor number and mail code for T-code 485 is 33203203204.000. Note that there are unique RTI numbers for each appropriation year of the reimbursement.
Unemployment benefit reimbursements billed for the last quarter of the previous fiscal year but not received until the current fiscal year must be posted in USAS as a previous year’s expense and due to TWC. Agencies can do this by backdating T-code 485 to the previous year.
CAPPS agencies can enter a backdated transaction in USAS using T-code 485. Enter a corresponding entry in CAPPS using the adjustment voucher with the accounting date set to match the date entered in USAS. Select the accounting entry template that has an offset to 0045 (cash) with a manual (MAN) T-code.
Using the same coding block entered on the CAPPS adjustment voucher, create a GL journal in CAPPS to debit account 0045 for the amount that was entered on the adjusting voucher and credit GL account 1050 for the same amount, per the example below. Use the USAS T-code 485 entry accounting date as the accounting date for the GL journal entry in CAPPS.
Agency | Ledger | Account | Fund | Dept | PCA | AY | Amount | DR/CR |
---|---|---|---|---|---|---|---|---|
XX000 | Actuals | 0045 | XXXX | XXXX | XXXXX | 20XX | XX.XX | DR |
XX000 | Actuals | 1050 | XXXX | XXXX | XXXXX | 20XX | -XX.XX | CR |
To ensure that the GL impact is reversed in the subsequent month/year, use the journal entry reversal link on the header page in CAPPS. To complete the transaction in the correct accounting period, select the “Beginning of next period” radio button on the GL journal’s Journal Entry Reversal page.
Reimbursing TWC From the Unemployment Compensation Reimbursement Appropriation
Unemployment Reimbursement Appropriation 90822
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.
Agencies should not make additional reimbursements from their primary strategy appropriations, but should instead use Unemployment Reimbursement Appropriation 90822.
CAPPS agencies should prepare a budget revision to increase budget in Unemployment Reimbursement Appropriation 90822. First, follow these procedures in USAS:
Enter a document type A, batch type 1:
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 |
After carrying out the USAS budget instructions above, CAPPS agencies tracking appropriation 90822 must then create a budget entry in CAPPS to duplicate the increase, as follows:
Agency | T-Code/Title | Appropriation Number/ Title |
COBJ | Appropriated Fund/ Agency Fund/PCA |
---|---|---|---|---|
Paying Agency | No T-Code | 90822/Unemployment Reimbursement |
7000(XX) | Determined by Agency |
If appropriation funding is from a collected source, CAPPS agencies should include an additional line in the budget document shown above for USAS.
Enter a document type A, batch type 1 in USAS 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 |
After carrying out the USAS budget instructions above, CAPPS agencies tracking appropriation 90822 must then create a budget entry in CAPPS to duplicate the increase, as follows:
Agency | T-Code/Title | Appropriation Number/ Title |
COBJ | Appropriated Fund/ Agency Fund/PCA |
---|---|---|---|---|
Paying Agency | No T-Code | 90822/Unemployment Reimbursement |
3000(XX) | Determined by Agency |
To fund the revenue budget (collected), CAPPS agencies tracking appropriation 90822 can create the following transaction in CAPPS as a document type J. Be sure to add a J in the USAS Document Number box for a journal entry to be created in USAS.
Agency | T-Code/Title | Appropriation Number/ PCA Title |
Account | Agency Fund | DR/CR |
---|---|---|---|---|---|
Paying Agency | 406/Rev Transfer – Out |
Determined by Agency | 3970(XX) | Determined by Agency | DR |
Paying Agency | No T-Code | Determined by Agency | 0045(XX) | Determined by Agency | CR |
Paying Agency | 405/Rev Transfer – In |
Determined by Agency | 3970(XX) | Determined by Agency | CR |
Paying Agency | No T-Code | 90822/Unemployment Reimbursement |
0045(XX) | Determined by Agency | DR |
If cash operating transfers are the funding source, CAPPS agencies tracking appropriation 90822 can create the following transaction in CAPPS as a document type J. Be sure to add a J in the USAS Document Number box for a journal entry to be created in USAS.
Agency | T-Code/Title | Appropriation Number/ PCA Title |
Account | Agency Fund | DR/CR |
---|---|---|---|---|---|
Paying Agency | 404/Cash Oper Transfer – Out |
Determined by Agency | 7968(XX) | Determined by Agency | DR |
Paying Agency | No T-Code | Determined by Agency | 0045(XX) | Determined by Agency | CR |
Paying Agency | 403/Cash Oper Transfer – In |
90822/Unemployment Reimbursement |
3968(XX) | Determined by Agency | CR |
Paying Agency | No T-Code | 90822/Unemployment Reimbursement |
0045(XX) | Determined by Agency | DR |
Once the budget is established in Appropriation 90822, CAPPS agencies create the payment to reimburse TWC by entering a voucher in CAPPS:
- Select the Payment Type T and use the accounting entry template for T-code 485.
- Enter the TWC RTI number in the
RTI
field. - Enter the TWC account number (TWC ACCT NO.) in the
INVOICE NUMBER
field.
The vendor number and mail code for T-code 485 is 33203203204.000. RTI numbers are unique to the appropriation year of the reimbursement.
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. Agencies can do this by backdating T-code 485 into the previous fiscal year.
CAPPS agencies can enter a backdated transaction in USAS using T-code 485. Enter a corresponding entry in CAPPS using the adjustment voucher with the accounting date set to match the date entered in USAS. Select the accounting entry template that has an offset to 0045 (cash) with a manual (MAN) T-code.
Using the same coding block entered on the CAPPS adjustment voucher, create a GL journal in CAPPS to debit account 0045 for the amount that was entered on the adjusting voucher and credit GL account 1050 for the same amount, per the example below. Use the USAS T-code 485 entry accounting date as the accounting date for the GL journal entry in CAPPS.
Agency | Ledger | Account | Fund | Dept | PCA | AY | Amount | DR/CR |
---|---|---|---|---|---|---|---|---|
XX000 | Actuals | 0045 | XXXX | XXXX | XXXXX | 20XX | 10.00 | DR |
XX000 | Actuals | 1050 | XXXX | XXXX | XXXXX | 20XX | -10.00 | CR |
To ensure that the GL impact is reversed in the subsequent month/year, use the journal entry reversal link on the header page. To complete the transaction in the correct accounting period, select the “Beginning of next period” radio button on the journal entry reversal page of the GL journal in CAPPS.
Reimbursing TWC From Local Bank Accounts
CAPPS agencies must follow these USAS instructions to deposit funds into agency 320 (TWC):
On 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 Texas State Comptroller of Public Accounts. The agency will then deposit funds to the state treasury and post a document type D, batch type 2 entry into 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 section.
Any agency wishing to establish a revolving account should contact its appropriation control officer for specific requirements.
CAPPS authorized level 1 users may contact the CAPPS help desk for additional assistance to implement the appropriation control officer’s requirements.