Encumbrance Reporting and Lapsing of Appropriations (APS 018)

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

USAS Step-by-Step Instructions for Entry of Binding Encumbrances and Payables

Step	Action
1	Analyze Appropriation Balances Review each of your agency’s appropriations on the USAS Appropriation Record Inquiry (62) screen for the period just ended, quarter or fiscal year, for accuracy of Remaining Cash Basis Budget. Review balance types for reasonability, negative amounts, and for reconciliation with the internal system or source document. Note: Analysis should include the remaining cash basis budget balances for all appropriations.
2	Identify and Enter Payables Identify invoices/goods/services received but not yet recorded in USAS. Prepare and enter document(s) to post to accounts payable. (Refer to Binding Encumbrances and Payables T-codes for T-code selections.) The use of summary comptroller objects is allowed. (Refer to Summary Comptroller Objects Sorted by LBB Object.)
3	Identify and Enter Encumbrances (Quarterly-Current AY; Annually-All prior AYs) Identify contractual obligations not yet recorded in USAS. Prepare and enter documents to post encumbrances. (Refer to Binding Encumbrances and Payables T-codes for T-code selections.) The use of summary comptroller objects is allowed. (Refer to Summary Comptroller Objects Sorted by LBB Object.)
4	Review the 62 Screen in USAS for Correct Posting Verify entries made in step two and three above posted to correct period and balance type. Reverse incorrect entries and reenter with correct coding as necessary.
IMPORTANT: Steps five through seven refer to year-end only.
5	Identify and Enter UB Forwards Identify appropriations with authority to carry Unexpended Balances (UB) forward to the next appropriation year (AY). Prepare and enter documents to transfer out budget and cash from the previous AY and to transfer into the new AY. (Refer to Appropriation Lapses and Related T-codes for UB Forward T-code selections.)
6	Return Benefits Identify and prepare documents to return unobligated benefit authority to funding agencies. (Refer to APS 019.)
7	Identify and Enter Lapses Identify remaining appropriation authority to be lapsed. Prepare and enter document. (Refer to Appropriation Lapses and Related T-codes for lapse T-code selections.)
8	Have the Chief Fiscal Officer or Higher Official Approve and Submit the Required Certifications Note: The annual certification must be received within 60 days of the end of the fiscal year. (The recommended due date for GR consolidated agencies is Sept. 30.) The certification for the first three quarters must be received within 30 days of the end of each quarter. See Important Dates.
9	Review Cash Expenditure Activity Review by strategy to prepare for ABEST/USAS reconciliation. Remember to use T-codes 467/468 to correct expenditures by strategy with an effective date of the last day of the reporting period. For fourth quarter ABEST/USAS reconciliation, all correcting USAS entries must be made by Oct. 30 in order to appear correctly in ABEST. (The recommended due date for GR consolidated agencies is Sept. 30.) Expenditures should be correct with regard to PCA, program code, appropriated fund and comptroller object.