Reporting Requirements for Annual Financial Reports of State Agencies and Universities
USAS
USAS Entries
Other Adjustments to Expenditures
The following T-codes can be used to adjust expenditures for AFR purposes only — but do not post balance types and do not impact appropriation balances. Any amounts needed for ABEST purposes require special mapping. For more information, see Correcting Bookkeeping and Cost Allocation Entries (APS 021) ( FPP A.013).
| Seq No | Batch Type | Doc Type | Eff Date | Fin Agy | TC | AY | PCA | COBJ | Amount | R | Appn No | Fund | Input GL* |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| To Record an Increase in Expenditures | |||||||||||||
| (1) | 5 | U | 0832CY | XXX | 632 | XX | 99999 | 7XXX | $XX.XX | N/A | XXXX | XXXX | |
| To Record a Decrease in Expenditures | |||||||||||||
| (2) | 5 | U | 0832CY | XXX | 633 | XX | 99999 | 7XXX | $XX.XX | N/A | XXXX | XXXX | |
| *The allowable GL accounts for the T-code can be found on the 28B screen. | |||||||||||||
Accounting effect of above entry:
| Debit | Credit | ||
|---|---|---|---|
| (1) | To Record an Increase in Expenditures | ||
| 5600 GAAP Expenditure Offset | $ XX.XX | ||
| XXXX Input GL | $ XX.XX | ||
| (2) | To Record a Decrease in Expenditures | ||
| XXXX Input GL | $ XX.XX | ||
| 5600 GAAP Expenditure Offset | $ XX.XX |
WARNING: System clearing must not have a balance after all transactions are entered.