Cost Allocation From Temporary Administrative and Support Appropriations (APS 025)
Verifying Data
Verifying Cost Allocation Data
While the cost allocation batch is on hold on the IT file (53 screen), the batch can be viewed to analyze the detail. Reports are also generated to assist with verification.
Once the allocated data is posted in USAS, financial inquiry screens, reports and ABEST/USAS reconciliation are affected. However, the depth of verification is left to the agency to determine.
Verification Reports
The DAFR8700 (Cost Allocation General Ledger Expenditures by AY, Index and PCA) report can be requested both before and after CA is posted. This report assists with verification at the Comptroller object level. Agencies must request this report via the Report Request Profile (91).
The DAFR5851 (CA Transaction Summarization Detail) report generates after CA is initiated and is recommended for detailed transaction-level information.
In addition, the DAFR5821 (Cost Allocation Summary Report) is recommended for summary-level verification. DAFR5821 can verify at the appropriation level and has columns corresponding to each obligation being allocated (cash, accrued and payroll expenditures).
Verification Screens
Users can determine if all obligations are allocated by comparing the amounts against the expenditure-related balance types on the Appropriation Record Inquiry (62) screen. Memo allocations, accruals and payroll accrued amounts are combined in the DAFR5821 report’s Memo Accrued column but are separate balance types on the Appropriation Record Inquiry (62) screen.
The Appropriation Record Inquiry (62) screen can determine if all obligations have been allocated. Balance Type 22 can track this activity. For the A/S appropriation(s), this amount will be negative.
Verification Balance Types
Memo Allocation
To verify that all obligations have been memo allocated, look at the last month allocated, then add the following balance types from the Appropriation Record Inquiry (62) screen: BT 15+16+17+18+22. The sum should equal zero.
If the sum does not equal zero and the amount is a positive number, there is unallocated activity. A PCA without a corresponding 22/23 CA profile may have been used, or encumbrances were not allocated manually.
If the calculation does not equal zero and the amount is negative, there is over-allocation. You should reverse this activity.
Actual Allocation
Since actual allocations affect cash, the system posts transactions as accruals in order to backdate the transactions into the last month being allocated.
Moving obligations out of the A/S appropriation(s) should result in a negative Balance Type 17. To verify that these obligations have been allocated, look at the last month allocated, then add together the following balance types from the Appropriation Record Inquiry (62): BT 15+16+17+18. The sum should equal zero.
If the sum does not equal zero and the amount is a positive number, there is unallocated activity. A PCA without a corresponding 22/23 CA profile may have been used, or encumbrances were not allocated manually.
If the calculation does not equal zero and the amount is negative, there is over-allocation. This activity should be reversed.
Posting Allocation Data
Once the cost allocation data has been verified, the batch(es) need to be released from the IT file. First, recompute the batch, then release it. Delete the batch if the data is not accurate.