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.
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.
- Make the Budget Transfer by entering the following four transactions:
Description / Explanation T-code Year-End
Eff DateDoc
TypeBatch
TypeCOBJ Generated
T-code1(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 - 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 DateDoc
TypeBatch
TypeCOBJ Generated
T-code2(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 DateDoc
TypeBatch
TypeCOBJ Generated
T-code2(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