Recovery of Certain State Agency Overpayments

Disposition of Cash Overpayment Refunds

USAS coding instructions

When an agency receives a cash refund from a vendor that has been identified as a recovered overpayment, the agency deposits the funds into the agency’s appropriation (Appn 29802/Recovery Audit Account) for the current AY. The agency determines if the recovered amounts are state or federal funds (receipts). There is a USAS transaction for each object code and fund number affected. When recovery transaction deposits are entered in USAS, the description (DESC) field on the Revenue/Receipts Transaction Entry (504) screen should be entered as “Overpayment Recovery XXXXXXXX”, where “XXXXXXXX” is the document number from the overpayment.

Refer to these instructions:

Step 1: Record the deposit

Enter a deposit voucher with a Document Type D, Batch Type 2 using this coding block:

Step 2: Transfer 50 percent of the funds

Transfer 50 percent of recovered state funds from Appn 29802/Recovery Audit Account to the current AY, Appn 00000 – Unappropriated Activity (for funds other than General Revenue) or Appn 99906 – Unappropriated Receipts (for General Revenue).

Enter a journal voucher with a Document Type J, Batch Type 2 using the following coding blocks.

For funds other than General Revenue (GR), use this coding block:

For GR, use this coding block:

Step 3: Pay the Comptroller-approved invoice

Upon receipt of the Comptroller-approved invoice, pay the consultant from Appn 29802/Recovery Audit Account. To make the payment, budget must first be established for the current AY for each fund affected. If the rules of the federal program do not allow payment to the consultant from the recovered federal funds, budget (or budget/cash, if collected) must be transferred from the agency’s current appropriation items from non-federal methods of finance. The consultant payment must be proportional to the funding of the total recovered overpayment.

If the payment to the consultant can be made from the recovered funds, enter a budget revision with Document Type A, Batch Type 1 using this coding block:

If the payment to the consultant cannot be made from the recovered funds due to the rules of the federal program, enter a budget revision for the current AY with Document Type A, Batch Type 1, using the following coding blocks.

For committed budget transfers, use this coding block:

For collected budget transfers, use this coding block:

Transfer cash from the current AY to fund the collected budgets.

Enter a journal voucher with Document Type J, Batch Type 5 using the following coding blocks.

For revenue transfers for collected budgets, use this coding block:

For cash operating transfers for collected budgets, use this coding block:

Step 4: Transfer federal funds (if applicable)

Transfer the federal funds (receipts) in Appn 29802/Recovery Audit Account to the current AY and appropriation determined by the recovered funds’ federal guidelines.

Enter a journal voucher with Document Type J, Batch Type 2 using the following coding blocks.

For appropriated federal funds (receipts), use this coding block:

If there are no federal guidelines concerning the recovered federal funds, transfer to Appn 70000/Unappropriated Earned Federal Funds Receipts and use this coding block:

Step 5: Transfer remaining state funds

Transfer the remaining state funds in Appn 29802/Recovery Audit Account.

Enter a journal voucher with Document Type J, Batch Type 2 using this coding block:

Step 6

Submit completed Recovery Audit Worksheet to your assigned appropriation control officer (ACO) at time of transfers.