FMX Home
Glenn Hegar  ·  Texas Comptroller of Public Accounts

Recovery of Certain State Agency Overpayments

FPP B.002

Disposition of Overpayment Credit Memos

USAS coding instructions

When an agency receives an overpayment credit memo from a vendor, the agency determines if the recovered amounts are state or federal funds (receipts) and records the credit memo in USAS. Then, when an agency makes a purchase using an overpayment credit memo identified under the program, the state’s 50 percent share and the payment to the consultant — by amounts equivalent to the transactions that would have processed if a cash overpayment refund had been received — will be recorded in USAS.

Refer to these instructions:

Step 1: Record the credit memo

Enter a purchase voucher with a Document Type 9, Batch Type 4 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.
Note: When using T-code 248, the payment distribution type (PDT) for this transaction and the corresponding payment voucher should be DD.
248/Vouchers Payable – Credit Memo *Same as overpayment Same as overpayment Same as Overpayment/Same as Overpayment/
Determined by Agency

Step 2: Transfer 50 percent of the credit memo

Transfer 50 percent of the credit memo amount for state funded overpayments, the proportional state amount necessary to pay the consultant’s fees, and the proportional amount of federal fund (receipts) budget and cash necessary to pay the consultant’s fees.

Note: The transfer of federal fund (receipts) amounts in excess of the amount due the consultant is not required as federal guidelines will determine the disposition of the federal funds.

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:

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.
012/Exp Appn Transfer – Out *Same as overpayment 7000 Same as Overpayment/Same as Overpayment/
Determined by Agency
018/Exp Appn Transfer – In 29803/Recovery Audit Account 7000 Same as Overpayment/Same as Overpayment/
Determined by Agency

For collected budget transfers, 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.
015/Rev Appn Transfer – Out *Same as overpayment 3000 Same as Overpayment/Same as Overpayment/
Determined by Agency
012/Exp Appn Transfer – Out *Same as overpayment 7000 Same as Overpayment/Same as Overpayment/
Determined by Agency
018/Exp Appn Transfer – In 29803/Recovery Audit Account 7000 Same as Overpayment/Same as Overpayment/
Determined by Agency
021/Rev Appn Transfer – In 29803/Recovery Audit Account 3000 Same as Overpayment/Same as Overpayment/
Determined by Agency

Step 3: Fund the collected budgets

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:

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.
Note: Agency General Ledger (AGL) numbers are required for these transactions.
405/Rev Transfer – In 29803/Recovery Audit Account 3703/3745 Same as Overpayment/Same as Overpayment/
Determined by Agency
406/Rev Transfer – Out *Same as overpayment 3703/3745 Same as Overpayment/Same as Overpayment/
Determined by Agency

For cash operating transfers for collected budgets, 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.
Note: Agency General Ledger (AGL) numbers are required for these transactions.
403/Cash Transfer – In 29803/Recovery Audit Account 3968 Same as Overpayment/Same as Overpayment/
Determined by Agency
404/Cash Transfer – Out *Same as overpayment 7968 Same as Overpayment/Same as Overpayment/
Determined by Agency

Step 4: Pay the consultant

Pay the consultant from Appn 29803/Recovery Audit Account. The consultant payment must be proportional to the funding of the total credit memo.

Enter a purchase voucher with Document Type 9, Batch type 4 using this coding block:

T-code/Title Appropriation
Number/Title
COBJ Appropriated Fund/Agency Fund/PCA
Note: The VID to use is 13919297195001.
225/Establish Vouchers Payable 29803/Recovery Audit Account 7245 Same as Overpayment/Same as Overpayment/
Determined by Agency

Step 5: Lapse the remaining budget

Lapse the remaining budget in Appn 29803/Recovery Audit Account.

Enter a budget revision with Document Type B, Batch Type 1 using the following coding blocks.

For committed budget lapses, use this coding block:

T-code/Title Appropriation
Number/Title
COBJ Appropriated Fund/Agency Fund/PCA
036/Lapse Committed Rev Appn 29803/Recovery Audit Account 7000 Same as Overpayment/Same as Overpayment/
Determined by Agency

For collected budget lapses, use this coding block:

T-code/Title Appropriation
Number/Title
COBJ Appropriated Fund/Agency Fund/PCA
039/Lapse Committed Rev Appn 29803/Recovery Audit Account 7000 Same as Overpayment/Same as Overpayment/
Determined by Agency

Step 6: Transfer remaining cash

Transfer remaining cash in Appn 29803/Recovery Audit Account to Appn 00000/Unappropriated Activity (for funds other than GR) and Appn 99906/Unappropriated Receipts (for GR).

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

For revenue transfers for funds other than GR, use this coding block:

T-code/Title Appropriation
Number/Title
COBJ Appropriated Fund/Agency Fund/PCA
Note: AGL numbers are required for these transactions.
405/ Rev Transfer – In 00000/ Unappropriated Activity 3703 Same as Overpayment/ Same as Overpayment/ Determined by Agency
406/ Rev Transfer – Out 29803/ Recovery Audit Account 3703 Same as Overpayment/ Same as Overpayment/ Determined by Agency

For operating transfers for funds other than GR, use this coding block:

T-code/Title Appropriation
Number/Title
COBJ Appropriated Fund/Agency Fund/PCA
Note: AGL numbers are required for these transactions.
403/ Cash Transfer – In 00000/ Unappropriated Activity 3703 Same as Overpayment/ Same as Overpayment/ Determined by Agency
404/ Cash Transfer – Out 29803/ Recovery Audit Account 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 29803/ Recovery Audit Account 3703 Same as Overpayment/ Same as Overpayment/ Determined by Agency
188/ Deposit for Suspense or Funds Held for Others 99906/ Unappropriated Receipts 3703 Same as Overpayment/ Same as Overpayment/ Determined by Agency

Step 7:

Submit completed Recovery Audit Worksheet to your assigned ACO at time of transfers.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
Comptroller.Texas.Gov | FMX
FMX Sitemap | Contact FM
Accessibility Policy | Privacy and Security Policy