Recovery of Certain State Agency Overpayments
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 |
|---|---|---|---|
| 248/Vouchers Payable – Credit Memo | *Same as overpayment | Same as overpayment | Same as Overpayment/Same as Overpayment/ Determined by Agency |
| * 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. | |||
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 |
|---|---|---|---|
| 012/Exp Appn Transfer – Out | *Same as overpayment | 7000 | Same as Overpayment/Same as Overpayment/ Determined by Agency |
| 018/Exp Appn Transfer – In | 29802/Recovery Audit Account | 7000 | Same as Overpayment/Same as Overpayment/ Determined by Agency |
| * If the original appropriation is no longer available, transfer to a similar appropriation. | |||
For collected budget transfers, use this coding block:
| T-code/Title | Appropriation Number/Title |
COBJ | Appropriated Fund/Agency Fund/PCA |
|---|---|---|---|
| 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 | 29802/Recovery Audit Account | 7000 | Same as Overpayment/Same as Overpayment/ Determined by Agency |
| 021/Rev Appn Transfer – In | 29802/Recovery Audit Account | 3000 | Same as Overpayment/Same as Overpayment/ Determined by Agency |
| * If the original appropriation is no longer available, transfer to a similar appropriation. | |||
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 |
|---|---|---|---|
| 405/Rev Transfer – In | 29802/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 |
| * If the original appropriation is no longer available, transfer to a similar appropriation. | |||
For cash operating transfers for collected budgets, use this coding block:
| T-code/Title | Appropriation Number/Title |
COBJ | Appropriated Fund/Agency Fund/PCA |
|---|---|---|---|
| 403/Cash Transfer – In | 29802/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 |
| * If the original appropriation is no longer available, transfer to a similar appropriation. | |||
| Note: Agency General Ledger (AGL) numbers are required for these transactions. | |||
Step 4: Pay the consultant
Pay the consultant from Appn 29802/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 |
|---|---|---|---|
| 225/Establish Vouchers Payable | 29802/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 29802/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 | 29802/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 | 29802/Recovery Audit Account | 7000 | Same as Overpayment/Same as Overpayment/ Determined by Agency |
Step 6: Transfer remaining cash
Transfer remaining cash in Appn 29802/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 |
|---|---|---|---|
| 405/ Rev Transfer – In | 00000/ Unappropriated Activity | 3703 | Same as Overpayment/ Same as Overpayment/ Determined by Agency |
| 406/ Rev Transfer – Out | 29802/ 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 |
|---|---|---|---|
| 403/ Cash Transfer – In | 00000/ Unappropriated Activity | 3703 | Same as Overpayment/ Same as Overpayment/ Determined by Agency |
| 404/ Cash Transfer – Out | 29802/ Recovery Audit Account | 3703 | Same as Overpayment/ Same as Overpayment/ Determined by Agency |
| Note: AGL numbers are required for these transactions. | |||
For GR, use this coding block:
| T-code/Title | Appropriation Number/Title |
COBJ | Appropriated Fund/Agency Fund/PCA |
|---|---|---|---|
| 195R/ Reverse – Deposit of Revenue | 29802/ 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.