Appendix A - Expenditure Refunds

Expenditure Refunds

Expenditure refunds are monies returned from a supplier (e.g., duplicate payment, overpayment, or returned goods). The AR module uses workflow to route expenditure refund deposits including supporting documentation to A&A for approval.

• Deposit Type of E – Expenditure Refund is used in entry for identification and reporting purposes.
• The DFS A&A Expenditure Refund Form (DFS-A2-1896) is attached on the Payments tab of the deposit to assist with the review.

• Based on accounting ChartField values (e.g., Expense Account) entered on the deposit payment, the transaction routes for an agency level approval. Once the agency level approval is complete, the transaction routes to a DFS A&A Audit level approval.
• Once approved and the deposit is verified against the bank transaction, the deposit payment accounting increases spendable cash balance and increases available appropriations balance.

Carry Forward Expenditure Refund Deposit Process

Type C Receivables are no longer allowed; Expenditure Refund Deposits can be recorded through Carry Forward cutoff date established by A&A.

• Process expenditure refund deposits for cash received only up to the mid-July deadline for identifying prior fiscal year carry forward agency obligations.
• Agencies use a Budget Date as 06/30/XXXX on the Expenditure Refund Deposit, where XXXX represents the fiscal year just ended.
• Requires A&A approval before restoring prior fiscal year appropriation balance.
• Once approved and the deposit is verified against the bank transaction, the deposit payment accounting increases spendable cash balance and increases available appropriations balance.