Salary Benefit Appropriation Allocations (APS 019)

Instructions for Transferring Law Enforcement and Custodial Officers’ Supplemental (LECOS) Retirement Appropriations – Participating Agencies Only

Note: The Law Enforcement and Custodial Officer Supplemental (LECOS) Retirement Fund is appropriated to ERS and is funded for fiscal 2024-25 per HB 1, Article I, Rider 5, 88th Legislature, Regular Session.

Establish PCAs

Agencies must establish program cost accounts (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 state retirement receiving appropriation number (91327).

Transfer Transaction

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 LECOS retirement appropriation:

Agency Number	T-Code/Title	Appropriation Number	COBJ	Appropriated Fund/Agency Fund/PCA
327	012/Appn Transfer Out – Exp	13072 – LECOS Retirement	7000	0001/0001/13072

Transfer into agency benefit appropriation:

Agency Number	T-Code/Title	Appropriation Number	COBJ	Appropriated Fund/Agency Fund/PCA
XXX	018/Appn Transfer In – Exp	91327 – LECOS Retirement	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 LECOS retirement appropriation with a collected budget, use T-codes 015 and 021 in addition to T-codes 012 and 018. Cash must also 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 LECOS retirement appropriation:

Agency Number	T-Code/Title	Appropriation Number	COBJ	Appropriated Fund/Agency Fund/PCA
327	012/Appn Transfer Out – Exp	13072 – LECOS Retirement	7000	0999/0999/13072
327	015/Appn Transfer Out – Rev	13072 – LECOS Retirement	3000	0999/0999/13072

Transfer into agency benefit appropriation:

Agency Number	T-Code/Title	Appropriation Number	COBJ	Appropriated Fund/Agency Fund/PCA
XXX	018/Appn Transfer In – Exp	91327 – LECOS Retirement	7000	Determined by Agency*
XXX	021/Appn Transfer In – Rev	91327 – LECOS Retirement	3000	Determined by Agency*

* GR 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:

• Move cash from the direct appropriation(s) if available.
  – or –
• Deposit cash directly into the state retirement 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 Revenue Object	Determined by Agency
405/Rev Transfer – In	91327 – LECOS Retirement	3970 or Specific Revenue 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	91327 – LECOS Retirement	*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 Revenue in Treasury	91327 – LECOS Retirement	Determined by Agency	Determined by Agency