Encumbrance Reporting and Lapsing of Appropriations (APS 018)

USAS Appropriation Lapses and Related T-codes

Appropriation Lapses Coding in USAS

Coding for UB Forward in USAS

Coding for Committed Budget

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