Encumbrance Reporting and Lapsing of Appropriations (APS 018)
The following instructions apply to CAPPS Central agencies.
CAPPS Hub agencies may use these instructions if no changes were made to the CAPPS baseline for this functionality.
CAPPS UB Entries/Lapsing
After completing the instructions for all agencies, make manual UB entries in CAPPS if needed. Use a Budget Journal or a Budget Transfer Journal entry.
Committed Budget Transfer in CAPPS
| To transfer a committed budget… | Use account… |
|---|---|
| From the old appropriation | 7000(XX) |
| To the new appropriation | 7000(XX) |
Collected Budget Transfer in CAPPS
| To transfer a collected budget… | Use account… |
|---|---|
| Transfer Out Expenditure Budget from Current AY | 7000(XX) |
| Transfer Out Revenue Budget from Current AY | 3974(XX)/3975(XX) |
| Transfer In Expenditure Budget to New AY | 7000(XX) |
| Transfer In Revenue Budget to New AY | 3974(XX)/3975(XX) |
Collected Cash UB in CAPPS
Agencies using CAPPS may also record revenue and cash in USAS by entering the T-codes below in CAPPS and interfacing that entry to USAS.
In CAPPS, enter the letter J in the USAS Document Number.
| Field | Entry |
|---|---|
| Business Unit | AGYXX |
| Ledger Group | ACTUALS |
| Fiscal Year | 20XX |
| USAS Document Number | J (leave blank) Number will fill when posted |
| If cash was received… | Use T-codes… | COBJ |
|---|---|---|
| As revenue (Balance Type 12) | 405 and 406 | 3974(XX)/3975(XX)* |
| As an operating cash transfer (Balance Type 20) | 403 and 404 | 3986(XX)*/7986(XX) |
Note: * The comptroller object for the collected budget portion of the transactions above should be based on the type of funds transferred. Comptroller object 3974 is for federal funds and 3975 is for regular revenues. Comptroller object 3986 is for unexpended balance forward-operating transfers in and 7986 is for unexpended balance forward-operating transfers out.
Non-UB Collected Cash in CAPPS
Agencies using CAPPS may also record revenue and cash in USAS by entering the T-codes below in CAPPS and interfacing that entry to USAS.
In CAPPS, enter the letter J in the USAS Document Number.
| Field | Entry |
|---|---|
| Business Unit | AGYXX |
| Ledger Group | ACTUALS |
| Fiscal Year | 20XX |
| USAS Document Number | J (leave blank) Number will fill when posted |
| Agency | T-code/Title | Appropriation Number | COBJ | Appropriated Fund/ Agency Fund/PCA |
|---|---|---|---|---|
| Affected Agency | 406/Revenue Transfer-Out | Determined by Agency | 3970(XX) | Determined by Agency |
| Affected Agency | 405/Revenue Transfer-In | 00000 | 3970(XX) | Determined by Agency |
Prior Fiscal Year Collected Cash in CAPPS
After completing the instructions for all agencies, make several manual entries to show the USAS RTI transactions in CAPPS.
The first entry will be a General Ledger journal to Actuals using the coding data from the RTI.
| Header Page | Entry |
|---|---|
| Ledger | ACTUAL |
| Effective date of transaction | 8/31/XX |
| Reversal of transaction | Beginning of next period or on a specific date |
| Lines Page | Entry |
|---|---|
| Debit | 7973(XX) |
| Credit | 1050(XX) |
| Reference Column | Vendor ID and Name |
Next when the Liquidation of the Accrued Transfer Out occurs, use the accounting entry template that hits the agency’s Cash account and generates a USAS manual (MAN) T-code.
Note: This transaction will not be sent to the Archive In or to USAS. USAS status flips to N.
| Accounting Entry Template Field | Entry |
|---|---|
| Payment Type | MAN |
| Template | MANUAL or agency-defined |
| T-code | MAN |
| Account | 0045(XX) |
| Appropriated Fund/Agency Fund/PCA | Determined by Agency |
| Account | 7973(XX) |
Note: If the collected cash is in a GR Dedicated account or Special Fund, follow the instructions for all agencies in Non-UB collected cash.
Lapsing Appropriations in CAPPS
After completing the instructions for all agencies, agencies using CAPPS will not load budget balances for lapsed appropriations.