Cost Allocation From Temporary Administrative and Support Appropriations (APS 025)
Temporary Administrative and Support Allocations
Using Program Codes
The agency must establish program codes for coding purposes. Agencies can use only one corresponding program code for each A/S appropriation (i.e. five A/S appropriations and five corresponding program codes).
Program Code Numbers
The program codes are identified as follows:
- 3900 – Administrative and Support
- 3901 – Central Administration
- 3903 – Information Resource Technologies
- 3904 – Operating/Support
- 3905 – Regional Administration
Corresponding Appropriations
The corresponding appropriations are identified the same as the program codes, except prefixed with a 1 (i.e., 13900, 13901, 13903-13905). Further identification of these costs can be found in the Legislative Appropriation Request instructions.
Level Three Program Codes
The level three program codes must infer level one program code 1900 and level two program code 2900. The title for both program codes should be “Administrative and Support.”
If Only One A/S Program is Used
If only one A/S Program Code is used, then Program Code 3900 should be used with Appropriation 13900.
If Multiple A/S Codes are Used
If multiple A/S programs are used, then Program Codes 3901 and 3903-3905 are valid.
Program Cost Accounts
Agencies must also establish program cost accounts (PCAs) to record the budget transfers and the applicable costs in the A/S appropriation(s).
Budget Transfers
The budget must be transferred from the direct appropriation(s) to the A/S appropriation(s).
The amounts transferred from the direct appropriations should be in relation to the amount of the expenditures expected to be allocated back to the same strategy.
Note: Each agency determines the amounts transferred to the A/S appropriations.
Committed Budget
Complete a budget revision document in USAS for a committed budget transfer with Document Type A, Batch Type 1, using the coding block in the table below.
To track these appropriation numbers in CAPPS, enter the budget entry below directly into USAS and then create a manual budget journal in CAPPS.
| Agency | T-code/Title | Appropriation Number | COBJ | PCA | Appropriated Fund/Agency Fund |
|---|---|---|---|---|---|
| Allocating Agency | 012/Appn Transfer Out | Direct Appn(s) Determined by Agy | 7000 | Determined by Agency | Determined by Agency |
| Allocating Agency | 018/Appn Transfer In | 13900, 13901, 13903–13905 | 7000 | Determined by Agency | Determined by Agency |
Additional budgets can be transferred to the A/S appropriations if needed.
Note: The Agency General Ledger Account (AGL) number is required for these transactions. The AGL number is an eight-digit number consisting of:
- The three-digit agency number for the offsetting agency,
- The four-digit D23 agency fund for the offsetting agency and
- A trailing zero (0).
Collected Budget
Budget Entry
If an agency wants the A/S appropriation(s) established with a collected budget in USAS, T-codes 015/021 must also be used. Cash must also be transferred to provide funding.
Complete a budget revision document in USAS for a committed/collected budget transfer with Document Type A, Batch Type 1, using the coding block in the table below.
To track these appropriation numbers in CAPPS, enter the budget entry below directly into USAS and then create a manual budget journal in CAPPS.
| Agency | T-code/Title | Appropriation Number | COBJ | PCA | Appropriated Fund/Agency Fund |
|---|---|---|---|---|---|
| Allocating Agency | 015/Appn Transfer Out | Direct Appn(s) Determined by Agy | 3000 | Determined by Agency | Determined by Agency |
| Allocating Agency | 012/Appn Transfer Out | Direct Appn(s) Determined by Agy | 7000 | Determined by Agency | Determined by Agency |
| Allocating Agency | 018/Appn Transfer In | 13900, 13901, 13903–13905 | 7000 | Determined by Agency | Determined by Agency |
| Allocating Agency | 021/Appn Transfer In | 13900, 13901, 13903–13905 | 3000 | Determined by Agency | Determined by Agency |
Note: The Agency General Ledger Account (AGL) number is required for these transactions. The AGL number is an eight-digit number consisting of:
- The three-digit agency number for the offsetting agency,
- The four-digit D23 agency fund for the offsetting agency and
- A trailing zero (0).
Journal Voucher
Complete a journal voucher in USAS for the appropriate revenue or cash transfer for collected budget with Document Type J, Batch Type 2, using the coding block in the table below.
To track these appropriation numbers in CAPPS, send the transactions below through CAPPS or make the transaction directly into USAS. If the agency makes the entry directly into USAS, then the agency will need to create a GL journal using a Manual (MAN) T-code in CAPPS.
| Agency | T-code/Title | Appropriation Number | COBJ | PCA | Appropriated Fund/Agency Fund |
|---|---|---|---|---|---|
| Allocating Agency | 406/Rev Transfer Out | Direct Appn(s) Determined by Agy | 3970 | Determined by Agency | Determined by Agency |
| Allocating Agency | 405/Rev Transfer In | 13900, 13901, 13903–13905 | 3970 | Determined by Agency | Determined by Agency |
| Allocating Agency | 404/Cash Operating Transfer Out | Direct Appn(s) Determined by Agy | 7968 | Determined by Agency | Determined by Agency |
| Allocating Agency | 403/Cash Operating Transfer In | 13900, 13901, 13903, 13905 | 3968 | Determined by Agency | Determined by Agency |
Note: The Agency General Ledger Account (AGL) number is required for 403 and 404 T-code transactions. The AGL number is an eight-digit number consisting of:
- The three-digit agency number for the offsetting agency,
- The four-digit D23 agency fund for the offsetting agency and
- A trailing zero (0).
Returning Budgets
The amounts returned to the direct strategy(s) are subject to lapse as outlined in the Encumbrance Reporting and Lapsing of Appropriations (APS 018).
Agencies must use the same transaction codes used above to return the budget, except an R for reversal is used. The sequence for the budget reversal T-codes must be 021R/018R, 012R/015R.