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Encumbrance Report and Lapsing of Appropriations (APS 018)

FPP A.019

USAS Entries
The USAS instructions in this section apply to agencies not using CAPPS.
The CAPPS Entries section is listed separately.

USAS Binding Encumbrances and Payables T-codes

Note: Refer to the Transaction Code Decision Profile (28A), Trans Code Options Profile (28B) and Trans Code Description Profile (28C) for all T-code requirements.

Encumbrance entry for agencies using USAS only

Record encumbrance

If no obligation or payment recorded in USAS as of end of reporting period:

Description / Explanation T-code Year-End
Eff Date****
Quarter
Eff Date
Doc
Type
Batch
Type
COBJ Generate
T-code
For agencies not using USAS encumbrance accounting 207* 08/31/XX
or
08/32/XX
Qtr End Date E 3 Summary 211
For appropriations held outside State Treasury 207* 08/31/XX or 08/32/XX Qtr End Date E 3 Summary 211
For agencies using USAS encumbrance accounting 210 08/31/XX or 08/32/XX Qtr End Date E 3 Specific N/A

Liquidate encumbrance

As of the end of reporting period:

Description / Explanation T-code Year-End
Eff Date****
Quarter
Eff Date
Doc
Type
Batch
Type
COBJ Generate
T-code
Record encumbrance liquidation (for agencies using USAS encumbrance accounting) and payable as of end of reporting period, and issue payment in current period (if payment not yet recorded) 231* 08/31/XX or 08/32/XX Qtr End Date 1,2,3,9 4 Specific 380
Record cancellations (for agencies using USAS encumbrance accounting to correct errors in encumbrance balance; can also be used with current period effective date for payments already made which failed to liquidate encumbrance) 217 08/31/XX or 08/32/XX Qtr End Date E 3 Specific N/A
Record adjustments (for agencies using USAS encumbrance accounting to increase or decrease encumbrances as needed) 216 08/31/XX or 08/32/XX Qtr End Date E 3 Specific N/A

Payables (Accruals) in USAS

Record payable

If no obligation or payment recorded in USAS as of end of reporting period:

Description / Explanation T-code Year-End
Eff Date****
Quarter
Eff Date
Doc
Type
Batch
Type
COBJ Generate
T-code
Record payable as of end of reporting period, and issue payment in current period (if payment not yet recorded in current period 225** 08/31/XX or 08/32/XX Qtr End Date 1,2,3,9 4 Specific 380
Record payable as of end of reporting period (when payment has already been made in current FY; does not generate a warrant) 420* 08/31/XX or 08/32/XX Qtr End Date U 4 Summary 421
Record payable as of end of reporting period (to record all expenditures, cash and accrued, for appropriations held outside State Treasury) 642 08/31/XX or 08/32/XX Qtr End Date U 4, 5 Summary N/A

Expenditure transfers and corrections in USAS

If correcting PCA, appropriated fund, AY or appropriation for previous reporting period:

Description / Explanation T-code Year-End
Eff Date****
Quarter
Eff Date
Doc
Type
Batch
Type
COBJ Generate
T-code
Record accrual (Accrued Expenditure Transfer In/Accrued Expenditure Transfer Out; payee identification number required) 467**/468** 08/31/XX or 08/32/XX Qtr End Date J, K 4, 8 Specific 471/472

If ETVs processed for previous AY during current period with T-codes 407/408:

Description/Explanation T-code Year-End
Eff Date****
Quarter
Eff Date
Doc
Type
Batch
Type
COBJ Generate
T-code
Record payable (T-code 418 requires GL 1049; T-code 418R requires GL 0279) 418*/418R* 08/31/XX or 08/32/XX Qtr End Date U 4, 8 Specific 419/419R

If correcting ETVs processed for previous AY during current period:

Description / Explanation T-code Year-End
Eff Date****
Quarter
Eff Date
Doc
Type
Batch
Type
COBJ Generate
T-code
Reverse original ETV (Expenditure Transfer Out/Expenditure Transfer In) 407R/408R Default Default J 4, 8 Specific N/A
Record accrual (Accrued Expenditure Transfer In/Accrued Expenditure Transfer Out; payee identification number required) 467**/468** 08/31/XX or 08/32/XX Qtr End Date J 4, 8 Specific 471/472

If a comptroller object correction will cross LBB object codes:

Note: See the Comptroller Object Profile (D1Ø).

Description / Explanation T-code Year-End
Eff Date****
Quarter
Eff Date
Doc
Type
Batch
Type
COBJ Generate
T-code
Record accrual (Accrued Expenditure Transfer In/Accrued Expenditure Transfer Out; payee identification number required) 467**/468** 08/31/XX or 08/32/XX Qtr End Date K 4, 8 Specific 471/472

Misclassification of encumbrances or payables in USAS

If encumbrance recorded as T-code 207 at end of reporting period but should be a payable:

Description / Explanation T-code Year-End
Eff Date****
Quarter
Eff Date
Doc
Type
Batch
Type
COBJ Generate
T-code
Reverse encumbrance 207R* 08/31/XX or 08/32/XX Qtr End Date E 3 Summary 211R
Record payable 420* 08/31/XX or 08/32/XX Qtr End Date U 4 Summary 421

If encumbrance recorded as T-code 210 at end of reporting period but should be a payable:

Description / Explanation T-code Year-End
Eff Date****
Quarter
Eff Date
Doc
Type
Batch
Type
COBJ Generate
T-code
Cancel encumbrance 217 08/31/XX or 08/32/XX Qtr End Date E 3 Specific N/A
Record payable (requires entry of payee identification number) 420* 08/31/XX or 08/32/XX Qtr End Date U 4 Summary 421

If encumbrance recorded with T-code 210 at end of reporting period and processed T-code 231 in current period but should be a payable:

Description / Explanation T-code Year-End
Eff Date****
Quarter
Eff Date
Doc
Type
Batch
Type
COBJ Generate
T-code
Adjust encumbrance 216 08/31/XX or 08/32/XX Qtr End Date E 3 Specific N/A
Cancel encumbrance 217 08/31/XX or 08/32/XX Qtr End Date E 3 Specific N/A
Record payable (requires entry of payee identification number) 420* 08/31/XX or 08/32/XX Qtr End Date U 4 Summary 421

If payable recorded with T-code 420 at end of reporting period but should be an encumbrance:

Description / Explanation T-code Year-End
Eff Date****
Quarter
Eff Date
Doc
Type
Batch
Type
COBJ Generate
T-code
Reverse payable 420R* 08/31/XX or 08/32/XX Qtr End Date U 4 Summary 421R
Record encumbrance 207* 08/31/XX or 08/32/XX Qtr End Date E 3 Summary 211

Interagency payments/Receipt for goods and services in USAS

If ITV processed for previous reporting period during current period:

Description / Explanation T-code Year-End
Eff Date****
Quarter
Eff Date
Doc
Type
Batch
Type
COBJ Generate
T-code
Record payable as of end of reporting period, and reverse payable in current period (requires entry of payee identification number) 420* 08/31/XX or 08/32/XX Qtr End Date U 4 Summary 421

If invoice received during current period but ITV not yet processed:

Description / Explanation T-code Year-End
Eff Date****
Quarter
Eff Date
Doc
Type
Batch
Type
COBJ Generate
T-code
Record payable as of end of reporting period, and record interagency payment in current period (PDT T, or Doc Type T) 225** 08/31/XX or 08/32/XX Qtr End Date 1, 2, 3, T 4 Specific 380

If correcting an interagency payment which affected previous AY in current period:

Description / Explanation T-code Year-End Eff Date**** Quarter
Eff Date
Doc
Type
Batch
Type
COBJ Generate
T-code
Record payable (requires entry of payee identification number) 420* 08/31/XX or 08/32/XX Qtr End Date U 4 Summary 421
To correct the coding elements in next period 931/931R 08/31/XX or 08/32/XX Default J 4, 8 Specific N/A
Record Due To (accrues and the reverses) 481*** 08/31/XX or 08/32/XX Qtr End Date T 2 Specific 757

Revenue adjustments in USAS

Description / Explanation T-code Year-End
Eff Date****
Quarter
Eff Date
Doc
Type
Batch
Type
COBJ Generate
T-code
If processing revenue adjustments in the current FY 405/406 Default Default J 5, 8 Specific N/A
To correct transactions processed in the previous FY, record accrual (Accrued Revenue Transfer In/Accrued Revenue Transfer Out) 465**/466** 08/31/XX or 08/32/XX Qtr End Date J 5, 8 Specific 469/470
If revenue adjustment (T-codes 405/406) has been processed in the current FY but should have been recorded for previous FY, reverse 405R/406R, then 465**/466** or record receivable-unbilled. 121*/121R 08/31/XX or 08/32/XX Qtr End Date U 2, 5 Specific 122/122R

* Reversing T-codes.

** Liquidating T-codes (Do not use for Local Funds).

*** T-code 481 is a RTI T-code that accrues and reverses

**** Transactions backdated to the prior fiscal year during September may be entered with an effective date of either Aug. 31 or Aug. 32. Transactions backdated to the prior fiscal year after Sept. 30 when month 12 is closed must be entered with an effective date of Aug. 32. When requesting year-end reports, remember to request period 13.

Note: See the Basis Conversion Adjustments in the AFR website.

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