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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Recovery of Certain State Agency Overpayments

FPP B.002

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 29803/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:

T-code/Title Appropriation
Number/Title
COBJ Appropriated Fund/Agency Fund/PCA
* 3703 is for Recovery Audit Reimbursements – State. 3745 is for Recovery Audit Reimbursements – Federal.
195/Deposit of Revenue in Treasury 29803/Recovery Audit Account *3703/3745 Same as Overpayment/Same as Overpayment/Determined by Agency

Step 2: Transfer 50 percent of the funds

Transfer 50 percent of recovered state funds from Appn 29803/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:

T-code/Title Appropriation
Number/Title
COBJ Appropriated Fund/Agency Fund/PCA
195R/Reverse-Deposit of Revenue in Treasury 29803/Recovery Audit Account 3703 Same as Overpayment/Same as Overpayment/Determined by Agency
195/Deposit of Revenue in Treasury 00000/Unappropriated Activity 3703 Same as Overpayment/Same as Overpayment/
Determined by Agency

For GR, use this coding block:

T-code/Title Appropriation
Number/Title
COBJ Appropriated Fund/Agency Fund/PCA
195R/Reverse-Deposit of Revenue in Treasury 29803/Recovery Audit Account 3703 0001/Determined by Agency/Determined by Agency
188/Deposit for Suspense or Funds Held for Others 99906/Unappropriated Receipts 3703 0001/Determined by Agency/Determined by Agency

Step 3: Pay the Comptroller-approved invoice

Upon receipt of the Comptroller-approved invoice, pay the consultant from Appn 29803/Recovery Audit Account. To make the payment, budget must first be established for the current AY for each fund affected. The consultant payment must be proportional to the funding of the total recovered overpayment.

Enter a budget revision with Document Type A, Batch Type 1 using this coding block:

T-code/Title Appropriation
Number/Title
COBJ Appropriated Fund/Agency Fund/PCA
006/Adjust Expenditure Budget 29803/Recovery Audit Account 7000 Same as Overpayment/Same as Overpayment/Determined by Agency
009/Adjust Revenue Budget 29803/Recovery Audit Account 3000 Same as Overpayment/Same as Overpayment/Determined by Agency
T-code/Title Appropriation
Number/Title
COBJ Appropriated Fund/Agency Fund/PCA
Note: The vendor ID number (VID) to use is 13919297195001.
225/Establish Vouchers Payable 29803/Recovery Audit Account 7245 Same as Overpayment/Same as Overpayment/Determined by Agency

Step 4: Transfer federal funds (if applicable)

Transfer the federal funds (receipts) in Appn 29803/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:

T-code/Title Appropriation
Number/Title
COBJ Appropriated Fund/Agency Fund/PCA
* If the original appropriation is no longer available, transfer to a similar appropriation.
195R/Reverse-Deposit of Revenue in Treasury 29803/Recovery Audit Account 3745 Same as Overpayment/Same as Overpayment/Determined by Agency
179/Deposits in Excess of Revenue Budget *Same as overpayment 3745 Same as Overpayment/Same as Overpayment/Determined by Agency

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:

T-code/Title Appropriation
Number/Title
COBJ Appropriated Fund/Agency Fund/PCA
195R/Reverse-Deposit of Revenue in Treasury 29803/Recovery Audit Account 3745 Same as Overpayment/Same as Overpayment/Determined by Agency
195/Deposits of Revenue in Treasury 70000/Unappropriated Earned Federal Funds Receipts 3745 Same as Overpayment/Same as Overpayment/Determined by Agency

Step 5: Transfer remaining state funds

Transfer the remaining state funds in Appn 29803/Recovery Audit Account.

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

T-code/Title Appropriation
Number/Title
COBJ Appropriated Fund/Agency Fund/PCA
* If the original appropriation is no longer available, transfer to a similar appropriation.
195R/Reverse-Deposit of Revenue in Treasury 29803/Recovery Audit Account 3703 Same as Overpayment/Same as Overpayment/Determined by Agency
179/Deposits in Excess of Revenue Budget *Same as overpayment 3703 Same as Overpayment/Same as Overpayment/Determined by Agency

Step 6

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

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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