Skip to content

Correcting Bookkeeping and Cost Allocation Entries (APS 021)

FPP A.013

Agency Requirements for Processing Expenditure Transfer Transactions

About These Transactions

Agencies enter expenditure transfer transactions in USAS if previously posted expenditures were charged against wrong program cost accounts (PCAs), appropriated or agency funds, appropriation years or object codes. The reason for the correction of the original charge must be stated in the Legal/Descriptive Text (19) screen of the correcting document.

The vendor number whose payment is being corrected should be used when practical. To create an audit trail and to maintain accurate vendor activity records, corrections should reflect the vendor number used in the original transaction.

Note: If the original payment was marked as confidential or as containing some confidential information, any expenditure transfer voucher (ETV) transaction moving the expense must be similarly marked to maintain the confidential designation. To process an ETV, the Pre-Enc/Enc/Expend Transaction Entry (505) screen or the USAS detail transaction input record via electronic batch input file may be used with the appropriately marked confidential indicator. The Balanced JV Transaction Entry (509) screen is not available for this activity. See USAS and CAPPS Financials Confidentiality Indicator (FPP E.045).


Correct current period adjustments with T-codes 407 and 408 and a current effective date. Correct prior period adjustments with T-codes 467 and 468, which allow the backdating of the transaction effective date. Prior period adjustments are corrected with T-codes 467 and 468, which allow the user to backdate the transaction effective date. Prior period adjustment T-codes are available based on the allowable Transaction Effective Dates for USAS Entries in the reporting requirements for the annual financial reports.

Document Type

Transactions must be entered using Document Type K.

Batch Type

Batch Type 4 or 8 can be used.

CAPPS logo

CAPPS agencies create the expenditure transfer by entering a voucher in CAPPS. The vendor ID from the original transaction is used on the expenditure transfer voucher. The accounting entry template for T-code 408 is used and a descriptive legal text entered to document the reason for the correction.

Contact your agency’s Level 1 Help Desk support staff with questions. Authorized Level 1 users may contact the CAPPS Help Desk for additional support.