Cost Allocation From Temporary Administrative and Support Appropriations (APS 025)

Roles and Requirements

The Comptroller’s office must:

Establish A/S appropriations as needed for agencies wanting to charge eligible costs to a temporary structure. The appropriation numbers will be 13900, 13901 and 13903-13905, depending on which appropriations an agency uses.
Ensure that agencies allocate their administrative costs within 30 days after each of the first three fiscal quarters of the year, and within 60 days after the fiscal year end. (The recommended allocation time frame for GR consolidated agencies is 30 days.)
Ensure that budget transfers between the direct appropriations and the A/S appropriations are processed correctly.
Ensure unobligated budget remaining in the A/S appropriations is returned to the direct strategies within 60 days after the fiscal year end. (The recommended A/S budget return time frame for GR consolidated agencies is 30 days.)
Ensure no revenues are deposited/processed in the A/S appropriations (Cost allocation is expenditure based and does not include revenue allocations).

Agencies must:

Determine whether Correcting Bookkeeping and Cost Allocation Entries (APS 021) or these guidelines will be followed to record A/S costs.
Record expenditures in the A/S appropriation(s) and allocate expenditures out to direct strategies within 30 days after each of the first three fiscal quarters end and within 60 days after the fiscal year ends. (The recommended allocation time frame for GR consolidated agencies is 30 days.) This can be done manually with expenditure transfers or via an automated cost allocation system within USAS.
Manually allocate encumbrances.
Return unobligated budget remaining in the A/S appropriation(s) within 60 days after the fiscal year ends (as a reversal of the original transfers). (The recommended A/S budget return time frame for GR consolidated agencies is 30 days.)