Expenditures, Expenses, and Cash Disbursements - Illustrative Entries
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85.42 Expenditures, Expenses, and Cash Disbursements - Illustrative Entries |
85.42.10May 1, 1999 |
These entries are for illustrative purposes |
The entries in this section illustrate the recording of expenditures/expenses and cash disbursements in the accounting records. These entries are for illustrative purposes only and should not be considered all inclusive. Entries posted to GL Code Series 71XX "In-Process" in treasury and treasury trust accounts also require an entry from the Office of State Treasurer (OST) as illustrated below to clear the In-Process GL Codes.
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85.42.20
June 1, 2011 |
Encumbrances |
| 85.42.20.a |
To record the establishment of encumbrances or increases to existing encumbrances for budgeted accounts. Refer to Subsection 85.30.10.
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| 85.42.20.b | To record encumbrance liquidations for budgeted accounts. Refer to Subsections 85.30.10 and 85.32.40.e.
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85.42.30May 1, 1999 |
Expenditure/expense disbursements |
To record expenditure/expense disbursements for goods and services received. Refer to Subsection 85.36.50.
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85.42.40
July 1, 2011 |
Recording payroll |
| 85.42.40.a |
To record payroll expenditures/expenses. Refer to Subsection 85.34.10.
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| 85.42.40.b | To record the receipt of cash in the payroll revolving account and the establishment of the payroll liabilities for agencies using the state's Human Resource Management System (HRMS).
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| 85.42.40.c | To record subsequent liquidation of payroll and related liabilities in the payroll revolving account.
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85.42.50May 1, 1999 |
Recording shared leave |
| 85.42.50.a |
To record transfer of shared leave between employees within an agency and within the same account. Refer to Subsection 85.34.20.
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| 85.42.50.b | To record transfer of shared leave between employees of different agencies and/or accounts. Donor's Operating Account:
Donee's Operating Account:
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| 85.42.50.c | To record the payroll for an employee using donated shared leave.
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| 85.42.50.d | To record reversion of unused shared leave when employees are within the same agency and account.
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| 85.42.50.e | To record reversion of unused shared leave when employees are from different agencies and/or accounts. Donor's Operating Account:
Donee's Operating Account:
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85.42.60May 1, 1999 |
Amounts due deceased employees |
| 85.42.60.a | To record amounts owed to deceased employees. Refer to Subsection 85.34.30.
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| 85.42.60.b | To record the liquidation of the liability when the funds are released for payment.
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85.42.70May 1, 1999 |
Salary overpayment recoveries |
| 85.42.70.a |
To record the recovery of net pay and related deductions, or employer costs, for a salary overpayment. Refer to Subsection 85.34.40.c.
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| 85.42.70.b | To record the reduction in full time equivalents (FTEs) for any excess hours associated with a salary recovery. Refer to Subsection 85.34.40.c.
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85.42.80May 1, 1999 |
Non-deliverable warrant cancellations |
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To record cancellations of non-deliverable warrants. Refer to Subsection 85.38.10.
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85.42.85
May 1, 1999 |
Statutorily canceled warrants |
To record warrants statutorily canceled by the Office of the State Treasurer. Refer to Subsection 85.38.40.
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85.42.90May 1, 1999 |
Lost or destroyed warrants (Not canceled or redeemed) |
| 85.42.90.a | To record cancellation of lost or destroyed warrants that have not been previously canceled or redeemed. Refer to Subsection 85.38.20.c.
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| 85.42.90.b | To record re-issuance of lost or destroyed warrants. Refer to Subsection 85.38.20.c.
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85.42.95
May 1, 1999 |
Forged endorsement |
| 85.42.95.a |
To record the bank credit for the redemption of forged warrants. Refer to Subsection 85.38.30.a .
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| 85.42.95.b | To record re-issuance of forged warrants. Refer to Subsection 85.38.30.a.
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