Offset Process
Journal Voucher
Once the AOP Agency Deposit Report is retrieved by the hold source agency, the agency is responsible for transferring the funds from the warrant hold offset account into the correct appropriation and fund to ensure the debtor is credited for the offset funds.
The transfer of warrant hold offset funds must be processed within 15 business days from the date the offset deposit is processed. Hold source agencies must then update their internal systems to ensure the debtor is credited with the offset funds.
Use the following coding block to transfer funds that post to the agency’s warrant hold offset account via a Journal Voucher (J Document), Batch Type 2. If offset funds post to the agency’s default fund, see USAS Deposit Default Processing (FPP Q.006).
| Agency | T-Code/Title | Appropriation Number |
COBJ | RVS | Appropriated Fund/Agency Fund/PCA |
|---|---|---|---|---|---|
| XXX (Hold Source Agency) |
188/Deposits for Suspense or Funds Held for Others | 93211 | 3790 | R | 0900/9016/93211 |
| XXX (Hold Source Agency) |
195/Record Deposit of Revenue in Treasury | XXXXX | XXXX (Revenue Object Code) |
XXXX/XXXX/XXXXX |
If the funds are being offset against a debt owed to local funds, the hold source agency must process a voucher to generate a direct deposit payment to itself for deposit to its local account. The agency should use its repeating agency number (e.g., 3123123123X), using the appropriate direct deposit mail code and Document Type 9, Batch Type 4. The coding block is shown below.
| Agency | T-Code/Title | Appropriation Number |
COBJ | Appropriated Fund/Agency Fund/PCA |
Payee Number |
|---|---|---|---|---|---|
| XXX (Hold Source Agency) |
222/Vouchers Payable – Refund of Revenue | XXXXX | XXXX (Revenue Object Code) |
XXXX/XXXX/XXXXX | 3XXXXXXXXXN XXX |
For questions regarding the processing of journal vouchers, contact your appropriation control officer.