Encumbrance Report and Lapsing of Appropriations (APS 018)
Encumbrance entry in USAS for agencies using CAPPS
Agencies using CAPPS are considered reporting agencies under APS 018, but do not record encumbrances into USAS when obligations are made:
- An entry must be made in USAS at the end of the first three quarters and year-end using T-code 207 to record the encumbrance amount. See Important Dates. Amounts not encumbered in USAS will be incorporated into the auto lapse algorithm. Please contact your ACO for more information on the centrally run auto lapse algorithm.
- T-code 207 records the encumbrance in the previous period (the period’s ending date must be used for effective date) and reverses with the generated T-code 211 so the encumbrance is not reflected in the current period.
- No entry into CAPPS is required to record encumbrances since the encumbrances are already reflected in the commitment control tables. CAPPS commitment control tables should not be open for appropriation years that are not active in USAS.
Fund cash forward in USAS for agencies using CAPPS
Agencies using CAPPS also must record fund cash forward in USAS by entering the T-codes below in CAPPS and interfacing that entry to USAS. Fund cash balances not required for payment of outstanding obligations from previous years should be moved to the current year (if authorized by statute or the GAA). Balances may be moved forward to the current year, one year at a time (i.e., to move AY 2016 balances to AY 2018, move 2016 to 2017 then 2017 to 2018).
In CAPPS, enter the letter J in the USAS Document Number.
|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 a 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.