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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 Appropriation Lapses and Related T-codes

Appropriation lapses coding in USAS

Description / Explanation T-code Year-End
Eff Date
Doc
Type
Batch
Type
COBJ Generated
T-code
Lapse Coding for Committed Budget 036 08/31/XX
or
current date
B 1 7000 N/A
Lapse Coding for Collected Budget 039 08/31/XX
or
current date
B 1 7000 N/A

Coding for UB forward in USAS

Coding for committed budget

Description / Explanation T-code Year-End
Eff Date
Doc
Type
Batch
Type
COBJ Generated
T-code
Transfer Out (UB) of Current Appropriation 040 current date B 1 7000 N/A
Transfer In To New Appropriation 042 current date B 1 7000 N/A

Coding for collected budget

Requires two steps.

  1. Make the Budget Transfer by entering the following four transactions:
    Description / Explanation T-code Year-End
    Eff Date
    Doc
    Type
    Batch
    Type
    COBJ Generated
    T-code
    1(a) Transfer Out Revenue Budget from Current AY 041 current date B 1 3974 or 3975 N/A
    1(b) Transfer Out Expenditure Budget from Current AY 040 current date B 1 7000 N/A
    1(c) Transfer In Expenditure Budget to New AY 042 current date B 1 7000 N/A
    1(d) Transfer In Revenue Budget to New AY 043 current date B 1 3974 or 3975 N/A
  2. Make the Cash Transfer with either steps 2 (a) and (b) or steps 2 (c) and (d).

    If Revenue Transfer, complete steps 2 (a) and (b) – These are balancing T-codes and must be done together.

    Description / Explanation T-code Year-End
    Eff Date
    Doc
    Type
    Batch
    Type
    COBJ Generated
    T-code
    2(a) Revenue Cash Transfer Out of Current AY 406 current date J 2, 5 or 8 3974 or 3975 N/A
    2(b) Revenue Cash Transfer In To New AY 405 current date J 2, 5 or 8 3974 or 3975 N/A

    If Operating Transfer complete steps 2 (c) and (d) – These are balancing T-codes and must be done together.

    Description / Explanation T-code Year-End
    Eff Date
    Doc
    Type
    Batch
    Type
    COBJ Generated
    T-code
    2(c) Cash Operating Transfer Out of Current AY 404 current date J 2, 5 or 8 7986 N/A
    2(d) Cash Operating Transfer In to New AY 403 current date J 2, 5 or 8 3986 N/A

    Note: COBJ 3974 – federal funds; 3975 – other funds; 3986 – operating transfers in

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