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

For More Information

General Information

The allocation of the expenditures can be performed manually via expenditure transfers. See Correcting Bookkeeping and Cost Allocation Entries (APS 021) for more information, and Encumbrance Reporting and Lapsing of Appropriations (APS 018) for the Binding Encumbrance and Payable Report requirements.

Additional Cost Allocation Information

Multiple Appropriation Years

If agencies do not want multiple appropriation years allocated, users should inactivate the Cost Allocation Profile(s) (22) or change the SEQ field on the 22 screen to segregate the AYs.

Allocating Accrual Amounts

Accruals should be allocated when the appropriation year being allocated is equal to the current fiscal year. When the appropriation year is less than the fiscal year, accruals should not be allocated via the automated system.

To accomplish a cash-only allocation, fill in the CA RUN field on the Agency Control Profile (25) screen with C (instead of B) for both cash and accruals. Accruals should be allocated manually when the FISCAL YEAR and appropriation year do not equal.

Reversal Transactions

When accruals are allocated on a memo or actual basis, the T-codes used generate reversal transactions. Payroll accruals and accruals in the A/S appropriation(s) (Balance Type 16 and Balance Type 17 respectively) become cash expenditures.

If the allocated accrued transactions did not reverse, the amounts are allocated twice — once as accruals and once as cash in the next period allocation.

Fatal Funding Errors in Liquidation Batch

When allocating on an actual basis using T-codes 366/367, these transactions post in USAS as accruals before they are turned into cash expenditures. However, the liquidation batch may have fatal funding errors. Budget and/or cash transfers must be performed and posted, then the liquidating CA T-code batch released to complete the full effect of the allocation. Under no circumstances should any data elements be changed on the liquidation batch. This can create inconsistent appropriation and financial balances between the accrual and the liquidation.

Partial Year Allocations

The CA system allows partial year allocations (for example, June, July and August) until the end of November. Manual allocation and automated allocation requiring a year-to-date range are possible until the fiscal year is closed.

The CA TYPE field value used starting Dec. 1 for the prior year year-to-date range can only be P. The CA RANGE FROM/TO field must be 01/13 to run the last period of the prior fiscal year.

Year-end Allocations

Year-end allocation should not be performed until all payable and encumbrance activity is recorded in the A/S appropriations. Any encumbrance or payable not able to be allocated by the end of the 60-day period should be processed against a direct strategy(s). (The recommended allocation time frame for GR consolidated agencies is 30 days.)

USAS Coding Instructions

Refer to USAS Coding Instructions (FPP Q.010) for valid values and additional information.