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 into 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.

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 Comptroller’s Treasury Operations Division. The agency will then deposit funds to Treasury Operations 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 Treasury Operations. 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.