Interagency Payments and Receipts for Goods and Services (APS 014)

Valid Combinations for Interagency Transactions

Agency Purchases Goods or Services from Another Agency:
Accounting Event	T-code(s) Entered by Agency Making Payment	System-Generated Payment T-code	T-code(s) Entered by Agency Receiving Payment	General Ledger Impact
Agency Making Payment
Voucher Payable – Not Encumbered	225 (See Note)			Debit: 5501 Expenditure Control – Accrued Credit: 1009 Vouchers Payable
Voucher Payable – Encumbered	231 (See Note)			Debit: 5501 Expenditure Control – Accrued 9005 Fund Balance – Res. for Encumbrances Credit: 1009 Vouchers Payable 9001 Encumbrances
System – Generated Payment		960		Debit: 1009 Vouchers Payable 5500 Expenditure Control – Cash Credit: 0045 Cash in State Treasury 5501 Expenditure Control – Accrued
Agency Receiving Payment
Deposit – Increases Budget			970	Debit: 0045 Cash in State Treasury 9055 Budgetary Fund Balance Credit: 5000 Revenue Control – Cash 9060 Appropriation Control
Deposit – No Budget Impact			971	Debit: 0045 Cash in State Treasury Credit: 5000 Revenue Control – Cash

Note: Additional T-codes that could be used are 228 and 249.

Agency Makes Refund for Money Received for Sales of Goods or Services:
Accounting Event	T-code(s) Entered by Agency Making Payment	System-Generated Payment T-code	T-code(s) Entered by Agency Receiving Payment	General Ledger Impact
Agency Making Refund
Voucher Payable – Refund of Revenue	222			Debit: 5001 Revenue Control – Accrued Credit: 1009 Vouchers Payable
System Generated Payment		961		Debit: 1009 Vouchers Payable 5000 Revenue Control – Cash Credit: 0045 Cash in State Treasury 5001 Revenue Control – Accrued
Agency Receiving Refund
Receipt of Interagency Payment			972	Debit: 0045 Cash in State Treasury Credit: 5500 Expenditure Control – Cash