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

FPP A.014

T-codes

T-codes determine whether allocations will be on a memo or an actual basis

Memo Allocations

In automated cost allocation, memo allocations are only required from the A/S appropriation, unless crossing appropriated funds.

Memo-based T-codes affect Balance Type 22 (Cost Alloc Memo E) on various USAS financial inquiry screens. These T-codes do not affect cash or have any financial reporting impact.

Memo Allocation T-codes

Here are some of the most commonly used memo allocation T-codes:

  • Charge Cash – 305/Credit Cash – 306
  • Charge Accrual – 324/Credit Accrual – 325
  • Charge Payroll – 324/Credit Payroll – 325

Year-to-date T-codes (Less Common Memo Allocation T-codes)

Another less common pair of memo allocation T-codes for charge cash/credit cash is 293/294.

The benefit of these T-codes would be if your allocation percentages change during the year and all allocated amounts need to reflect the latest percentages.

These T-codes generate reversal transactions in order to accommodate a year-to-date allocation method.

Actual Allocations

Allocations across appropriated funds must be on an actual basis. Actual allocations are required when allocating between direct strategies.

Actual-based T-codes affect Balance Type 15 (Cash Expenditures) and Balance Type 17 (Accrued Expenditures) on various USAS financial inquiry screens. These T-codes are expenditure transfers – they affect cash and financial reporting.

Actual Allocation T-codes

Here are some of the most commonly used actual allocation T-codes:

  • Charge Cash – 366/Credit Cash – 367
  • Charge Accrual – 320/Credit Accrual – 321
  • Charge Payroll – 320/Credit Payroll – 321

Memo and Actual Allocation of Encumbrances

The allocation system allocates cash expenditures, accrued expenditures and payroll expenditures only. Allocation of encumbrances must be done manually by the agency.

For a memo allocation, T-code 354 allocates encumbrances into the direct appropriation(s) and T-code 355 allocates out of the A/S appropriation(s). These transactions must be performed using user class 31. The Document Type is J and the Batch Type is 4.

For actual allocation of encumbrances, T-code 207 can be processed against the direct strategies initially instead of flowing through the A/S appropriation(s).

Note: The T-codes are usually backdated to the last day of the previous month in question.