Encumbrance Reporting and Lapsing of Appropriations (APS 018)
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 (D10).
| 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 that 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.