Salary Benefit Appropriation Allocations (APS 019)

Instructions for Transferring Social Security Appropriations – State Agencies and Institutions of Higher Education

Establish PCAs

Agencies must establish PCAs in USAS using the Program Cost Account Profile (26) screen. The PCAs must infer Program Code 3991, and may infer the agency fund and Social Security-state match appropriation number (91142).

Transfer Transactions

Committed Budget

Create a committed budget transfer in USAS with a budget revision document type A, batch type 1 using the coding blocks in the tables below.

Transfer out of Social Security appropriation:

Agency Number	T-Code/Title	Appropriation Number	COBJ	Appropriated Fund/Agency Fund/PCA
902	012/Appn Transfer Out – Exp	13048 – Social Security-State Match	7000	0001/0001/13048

Transfer into agency benefit appropriation:

Agency Number	T-Code/Title	Appropriation Number	COBJ	Appropriated Fund/Agency Fund/PCA
XXX	018/Appn Transfer In – Exp	91142 – Social Security-State Match	7000	0001/Determined by Agency/Determined by Agency

Note: The agency general ledger account (AGL) number is required for these transactions.

Collected Budget

To establish a Social Security appropriation with a collected budget, use T-codes 015 and 021, in addition to T-codes 012 and 018. Cash must be transferred or deposited directly to provide funding.

Create a collected budget transfer in USAS with a budget revision document type A, batch type 1 using the coding blocks in the table below.

Transfer out of Social Security appropriation:

Agency Number	T-Code/Title	Appropriation Number	COBJ	Appropriated Fund/Agency Fund/PCA
902	012/Appn Transfer Out – Exp	13048 – Social Security-State Match	7000	0999/0999/13048
902	015/Appn Transfer Out – Rev	13048 – Social Security-State Match	3000	0999/0999/13048

Transfer into agency benefit appropriation:

Agency Number	T-Code/Title	Appropriation Number	COBJ	Appropriated Fund/Agency Fund/PCA
XXX	018/Appn Transfer In – Exp	91142 – Social Security-State Match	7000	Determined by Agency*
XXX	021/Appn Transfer In – Rev	91142 – Social Security-State Match	3000	Determined by Agency*

* General revenue dedicated or other special funds that pay salaries.

Note: The agency general ledger account (AGL) number is required for these transactions.

To fund a collected budget, the agency must:

• Move cash within the agency from other appropriation(s) if available.
  – or –
• Deposit cash directly into the Social Security appropriation.

Revenue Transfer for Collected Budgets

Enter the revenue transfer in USAS with a document type J, batch type 2, 5 or 8 using the coding blocks in the table below.

T-Code/Title	Appropriation Number	COBJ	Appropriated Fund/Agency Fund/PCA
406/Rev Transfer – Out	Appn Where Cash Is Deposited	3970 or Specific Rev Object	Determined by Agency
405/Rev Transfer – In	91142 – Social Security – State Match	3970 or Specific Rev Object	Determined by Agency

Cash Operating Transfer for Collected Budgets

Enter the cash operating transfer in USAS with a document type J, batch type 2, 5 or 8 using the coding blocks in the table below.

T-Code/Title	Appropriation Number	COBJ	Appropriated Fund/Agency Fund/PCA
404/Cash Transfer – Out	Appn Where Cash Is Deposited	*7968/**7972	Determined by Agency
403/Cash Transfer – In	91142 – Social Security – State Match	*3968/**3972	Determined by Agency

* To transfer cash between appropriations within the same fund/account.

** To transfer cash between appropriations across different funds/accounts.

Note: The agency general ledger account (AGL) number is required for these transactions.

Deposit of Cash for Collected Budgets

Enter the deposit voucher in USAS with a document type D, batch type 2 using the coding block in the table below.

T-Code/Title	Appropriation Number	COBJ	Appropriated Fund/Agency Fund/PCA
195/Record Deposit of Rev in Treasury	91142 – Social Security – State Match	Determined by Agency	Determined by Agency

Payroll Processing

The day after a payroll is processed, the Social Security deduction payments are transferred electronically through the Electronic Federal Tax Payment System (EFTPS).

Note: Social Security payments are subject to proportionality rules. See Benefits Proportional by Method of Finance (APS 011) (FPP A.010). The payee identification number for Social Security deduction payments is 13817984241X01.

IRS Payments

Agencies must include the state-matching portion of Social Security in payroll payments to the IRS.

The state-matching Social Security payment must be from the same appropriated fund as the salary payment unless otherwise mandated by statute or the GAA. Agencies that use local funds (e.g., institutions of higher education) may make the payment from local funds and reimburse their local accounts.

IRS Payroll Transaction/Voucher Codes

State-matching Social Security payments to the IRS by warrants or EFTPS must have the appropriate agency accounts. Comptroller object 7043 must be used for the state-matching Social Security contribution. The IRS payee number is 13817984241XXX (replace XXX with the agency number), or 13817984241X01 in EFTPS.

Time Needed for Processing

All agencies (including those that process payroll through local bank accounts) must meet the federal deposit deadline. Payroll documents must be received in the Fiscal Management Division of the Comptroller’s office in enough time for processing and payment distribution before the IRS deposit deadline. Please note that the Comptroller’s office system automatically dates deduction transactions the day after payday.

For more information on federal deposit due dates, contact your local IRS office.