Encumbrance Report and Lapsing of Appropriations (APS 018)
Reviewing Appropriation Balances Prior to UB or Lapsing
Reviewing for accuracy
Appropriation balances on the USAS 62 screen may require adjustments or corrections before UB forward, lapsing or collected cash disposition. All transactions for budget revisions and expenditure transfers for affected years should be completed before processing UB or lapsing transactions. Doing so will reduce the number of issues that may arise with the lapse that occurs as early as Nov. 1.
Funding exceeds budget
When Appropriation Cash Available (ACA) is greater than Remaining Cash Basis Budget (RCBB) and an agency has appropriation authority to the collected cash, the RCBB should be increased to equal ACA. After increasing the RCBB to equal ACA, the agency should UB or lapse unobligated budget.
Budget exceeds funding
RCBB often exceeds ACA. This situation results from unfunded original budget or the RCBB being increased prior to fully collecting the Method of Finance (MOF) amount.
In situations where the RCBB was increased before fully collecting the MOF amount, the RCBB should be reduced to equal the balance of ACA, or the original budget amount if ACA is less than the RCBB. If the RCBB had been increased with T-code 179, a T-code 195/179R should be processed. If the RCBB had been increased with T-codes 006/009, the decrease should be processed with T-codes 009R/006R.