Reporting Requirements for Annual Financial Reports of State Agencies and Universities
General Revenue Reconciliation
Lapsed Appropriations
At fiscal year-end, lapse unencumbered appropriation balances per Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019). USAS T-code 036 is used for lapses and includes a generated transaction for general ledger impact. Agencies should not have to make adjustments to GL accounts 6087 and 9000 for lapses unless generated transactions did not process correctly. Verify balances and make entries as needed. For committed general revenue budgets only, enter lapsed appropriations using T-code 464 and COBJ 9580.
| Seq No | Batch Type | Doc Type | Eff Date | Fin Agy | TC | AY | PCA | COBJ | Amount | R | Appn No | Fund | Input GL |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| To Record Lapsed Appropriations | |||||||||||||
| (1) | 5 | U | 0832CY | XXX | 464 | XX | 99999 | 9580 | $XX.XX | N/A | XXXX | N/A | |
Accounting effect of above entry:
| Debit | Credit | ||
|---|---|---|---|
| (1) | To Record Lapsed Appropriations | ||
| 6087 Lapsed Appropriations | $ XX.XX | ||
| 9000 Legislative Appropriations | $ XX.XX |