Event types in the Accounts Payable (A/P) accounting model are primarily those that update the Disbursement Request page so that a disbursement can be manually or automatically created. However, there are a few in this area that do not lead to a disbursement, but take amounts previously recorded on requests for payment and reclassify them. Event types in this tab not only include those commonly defined to Accounts Payable, but also ones from Travel, Inventory, Fixed Assets, Accounts Receivable, Debt Management, and Payroll.
AP Event Category includes the following event types that may be the first accounting to occur in a transaction chain or may follow accounting recorded in procurement, disbursements, or accounts receivable activity.
AP01: Authorize Normal Payment This type of request for payment is the most frequently used of all requests. It serves to record a budget update for Accrued Expenditures while establishing a payable liability. It can also be used for the purchasing of a fixed asset and the purchasing of items into a warehouse that is on the purchase accounting method.
Posting Pair A: Disbursement
Dr D011: External Accrued Expenditure / Expense
Cr D001: Disbursements Payable (L)
Posting Pair B: Retainage
Dr D011: External Accrued Expenditure / Expense
Cr D001: Disbursements Payable (L)
Posting Pair F: Inventory
Dr D011: External Accrued Expenditure / Expense
Cr D001: Disbursements Payable (L)
Posting Pair G: Pending Asset
Dr D011: External Accrued Expenditure / Expense
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not mandatory. When references are made, they would be to lines with event types: PR03 Request from External Vendor, PR05 Order from External Vendor, PR07 Order Non-Accounting, ST52 Request for Inventory Purchase, or ST62 Order for Inventory Purchase.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP01 are: Pay Expenditure Automatically (DI01-3) or Pay Expenditure Manually (DI51-3). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP02: Authorize Pre Payment This type of request for payment is used when an asset should be recorded along with the expenditure. Common examples are insurance and rent that are often paid up front for a period of time and then amortized over time with a Journal Voucher. Usually there is no entry of a prepaid asset balance sheet account on this transaction because there is a default account, but it is allowed.
Posting Pair A: Disbursement
Dr D011: External Accrued Expenditure / Expense
Cr D001: Disbursements Payable (L)
Posting Pair E: Pre Paid Asset
Dr A024: Pre Paid Asset (A)
Cr A009: Expenditure Offset (E)
Prior Event Types: Referenced accounting activity for this event type is not mandatory. When references are made, they would be to lines with event types: PR03 Request from External Vendor, PR05 Order from External Vendor, or PR07 Order Non-Accounting.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP02 are: Pre Pay Automatically (DI04-6) or Pre Pay Manually (DI54-6). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
Another event type that may optionally reference AP02 is GA13: Recognize Expense from Pre Payment, entered on most likely a Journal Voucher.
AP04: Authorize Use Tax Payment This type of request for payment is to payout of use tax that has been accumulated from disbursements made with the Use Tax profile. When a disbursement contained use tax, it was recorded in posting pair D. Usually there is no entry of a use tax balance sheet account on this transaction because the same default used on the disbursement taking use tax should be used when authorizing a payout.
Posting Pair A: Disbursement
Dr D006: Use Tax Payable (L)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not mandatory and if done it has to be a Memo reference. When references are made, they would be to lines with any of the event types for: Pay Expenditure (DI01-3 & DI51-3), Pre Pay (DI04-6 & DI54-6), Pay From Generic Asset (DI07-9 & DI57-9), Pay from Generic Liability (DI010-12 & DI60-2), Pay from Generic Equity (DI013-15 & DI63-5), Non-Budgetary Fixed Asset Purchase (FA21-6), or Pay for Inventory as Consumption (ST80-85).
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP04 are: Payout Use Tax Automatically (DI22-4) or Payout Use Tax Manually (DI72-4). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP05: Authorize Backup Withholding Payment This type of request for payment is to pay out of backup withholding amounts that have been accumulated from disbursements made with a vendor that was subject to backup withholding. When a disbursement recorded backup withholding, it was done in posting pair E. Usually there is no entry of a backup withholding balance sheet account on this transaction because the same default used on the disbursement taking backup withholding should be used when authorizing a payout.
Posting Pair A: Disbursement
Dr D010: Backup Withholding Payable (L)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not mandatory and if done it has to be a Memo reference. When references are made, they would be to lines with any of the event types for: Pay Expenditure (DI01-3 & DI51-3), Pre Pay (DI04-6 & DI54-6), Pay From Generic Asset (DI07-9 & DI57-9), Pay from Generic Liability (DI010-12 & DI60-2), Pay from Generic Equity (DI013-15 & DI63-5), Payout Retainage (DI43-5 & DI93-5), Non-Budgetary Fixed Asset Purchase (FA21-6), or Pay for Inventory as Consumption (ST80-85).
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP05 are: Pay Backup Withholding Automatically (DI25-7) or Pay Backup Withholding Manually (DI75-7). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP06: Authorize Deposit Refund This type of request for payment is to payout a deposit liability collected in the Accounts Receivable area for a customer account. That amount of deposit collected has been tracked on the Customer Account Information (CUSTA) and now should be released because the customer has met the terms for deposit refund. The customer account and all COA information used for the deposit on the Cash Receipt should be the same values entered on the Accounting-Based Payment Request for the Collected Deposit being refunded. If the Collected Deposits default account was used originally, it should be used now.
Posting Pair A: Disbursement
Dr R201: Billed Deposit (L)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is mandatory and should be a Memo reference so the Refunded Amount on the Cash Receipt is updated. When references are made, they would be to lines with the event type: AR21 Collect Deposit.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP06 are: Return Deposit Automatically (DI28-30) or Return Deposit Manually (DI78-80). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP07: Authorize Prepayment Refund This type of request for payment is to pay out a prepayment liability collected in the Accounts Receivable area for a customer account. That amount of prepayment collected has been tracked on the Customer Account Information (CUSTA) and now should be released because the customer requested a refund as services or goods were not provided. The customer account and all COA information used for the deposit on the Cash Receipt should be the same values entered on the Accounting-Based Payment Request. If the Prepayment default account was used originally, it should be used now.
Posting Pair A: Disbursement
Dr R105: Prepayment (L)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is mandatory and should be a Memo reference so the Refunded Amount on the Cash Receipt is updated. When references are made, they would be to lines with the event type: AR13 Collect Prepayment.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP07 are: Return Prepayment Automatically (DI31-33) or Return Prepayment Manually (DI81-83). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP08: Authorize Unreserved Credit Balance Refund This type of request for payment is to pay out an unreserved credit balance liability collected in the Accounts Receivable area for a customer account. The credit balance was established manually or with the Auto Apply feature available on the Cash Receipt at the time of collection because the amount collected exceeded the amount owed. The user made a decision at the time that the credit balance should be unreserved so that the Auto Netting chain job would later be able to apply the balance against another receivable for that customer account.
That credit balance has been tracked on the Customer Account Information (CUSTA) and Unreserved Credit Balance (UCBD) pages. It should be released because the customer requested a refund as services or goods were not provided. The customer account and all COA information used for the credit balance on the Cash Receipt should be the same values entered on the Accounting-Based Payment Request. If the Unreserved Credit Balance default account was used originally, it should be used now.
Posting Pair A: Disbursement
Dr R401: Unreserved Overpayment (L)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is mandatory and should be a Memo reference so the Refunded Amount on the Cash Receipt is updated. When references are made, they would be to lines with the event type: AR40 Collect Unreserved Overpayment.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP08 are: Return Unreserved Overpayment Automatically (DI34-36) or Return Unreserved Overpayment Manually (DI84-86). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP09: Authorize Reserved Credit Balance Refund This type of request for payment is to pay out a reserved credit balance liability collected in the Accounts Receivable area for a customer account. The credit balance was established manually or with the Auto Apply feature available on the Cash Receipt at the time of collection because the amount collected exceeded the amount owed. The user made a decision at the time that the credit balance should be reserved so that the Auto Netting chain job would later not be able to apply the balance against another receivable for that customer account.
That credit balance has been tracked on the Customer Account Information (CUSTA) and Reserved Credit Balance (RCBD) pages. It should be released because the customer requested a refund as services or goods were not provided. The customer account and all COA information used for the credit balance on the Cash Receipt should be the same values entered on the Accounting-Based Payment Request. If the Reserved Credit Balance default account was used originally, it should be used now.
Posting Pair A: Disbursement
Dr R400: Reserved Overpayment (L)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is mandatory and should be a Memo reference so the Refunded Amount on the Cash Receipt is updated. When references are made, they would be to lines with the event type: AR41 Collect Reserved Overpayment.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP09 are: Return Reserved Overpayment Automatically (DI37-39) or Return Reserved Overpayment Manually (DI87-89). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP10: Authorize Earned Revenue Refund This type of request for payment is to payout revenue collected in the Accounts Receivable area for a customer account. That revenue has been tracked on the Customer Account Information (CUSTA) and revenue budget and now should be reduced in full or in part. It should be released because the customer requested a refund and did not want to use the option of a negative receivable to offset future positive receivables. The customer account and all COA information used on Cash Receipt should be the same values entered on the Accounting-Based Payment Request.
Posting Pair A: Disbursement
Dr R002: External Billed Earned Revenue
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is mandatory and should be a Memo reference so the Refunded Amount on the Cash Receipt is updated. When references are made, they would be to lines with the event type: AR02 Collect Earned Revenue.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP09 are: Refund Earned Revenue Automatically (DI40-42) or Refund Earned Revenue Manually (DI90-92). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP11: Authorize Stale Payment This type of request for payment is to pay out of a stale payable liability account for a prior disbursement that was reclassified as stale after not being redeemed for a period of time. If the Stale Payable default account was used originally, it should be used now.
Posting Pair A: Disbursement
Dr D101: Stale Payable Disbursement (L)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not mandatory and if done it has to be a Memo reference. When references are made, they would be to lines with any of the event types for disbursements: DI01 to DI98, FA21 to FA26, HR30 to HR37, or ST80 to 85. The reference could also be to a Disbursement Reclassification transaction that recorded a Stale Disbursement event type DR01 or DR02, depending on the Disbursement Option on SOPT.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP11 are: Payout Stale Disbursement Automatically (DI16-18) or Payout Stale Disbursement Manually (DI66-68). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP12: Authorize Escheat Payment This type of request for payment is to pay out of an escheat payable liability account for a prior disbursement that was reclassified as escheated after not being redeemed for a period of time. If the Escheat Payable default account was used originally, it should be used now.
Posting Pair A: Disbursement
Dr D102: Escheat Payable Disbursement (L)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not mandatory and if done it has to be a Memo reference. When references are made, they would be to lines with any of the event types for disbursements: DI01 to DI98, FA21 to FA26, HR30 to HR37, or ST80 to 85. If escheating follows stale-dating, then the reference could be to another Disbursement Reclassification transaction that previously recorded the disbursement as stale.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP11 are: Payout Escheated Disbursement Automatically (DI19-21) or Payout Escheated Disbursement Manually (DI69-71). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP13: Authorize Bond Principle Payment As the maturity data of a bond issue is reached, the principle amount financed must be paid. This event type is used to request that payment. A separate event type is used to track such a payment request instead of using AP01 because of two reasons. A unique posting code is used to record Bond Principle Expenses for reporting purposes and because budget updates may not be required, which would be done with D011.
Posting Pair A: Disbursement
Dr D012: Accrued Bond Principle Expense
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not a likely occurrence.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP13 are: Payout Bond Principle Automatically (DI46-48) or Payout Bond Principle Manually (DI96-98). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP16: Equity Payout Authorization When a payment should be made from an equity account, this event type is used. Because the Generic Equity posting code is used, an equity account must be manually entered, as that posting code has no defined default account.
Posting Pair A: Disbursement
Dr A014: Generic Equity (E)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not a likely occurrence.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP16 are: Pay From Generic Equity Automatically (DI13-15) or Pay From Generic Equity Manually (DI63-65). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP17: Liability Payout Authorization When a payment should be made from a Liability account, this event type is used. Because the Generic Liability posting code is used, a Liability account must be manually entered, as that posting code has no defined default account.
Posting Pair A: Disbursement
Dr A015: Generic Liability (L)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not a likely occurrence.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP17 are: Pay From Generic Liability Automatically (DI10-12) or Pay From Generic Liability Manually (DI60-62). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP18: Asset Payout Authorization When a payment should be made from an Asset account, this event type is used. Because the Generic Asset posting code is used, an Asset account must be manually entered, as that posting code has no defined default account.
Posting Pair A: Disbursement
Dr A016: Generic Asset (A)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not a likely occurrence.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP18 are: Pay From Generic Asset Automatically (DI07-09) or Pay From Generic Asset Manually (DI57-59). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP19: Authorize Bond Interest Payment Periodically over the life of a bond, interest must be paid. This event type is used to request that payment. A separate event type is used to track such a payment request instead of using AP01 for tracking purposes only. Given that such an event occurs on a set basis and is for a set amount, the Future Transaction Triggering feature is often used to schedule these interest payment requests automatically.
Posting Pair A: Disbursement
Dr D011: External Accrued Expenditure / Expense
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not a likely occurrence.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP13 are: Payout Bond Principle Automatically (DI46-48) or Payout Bond Principle Manually (DI96-98). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP25: Authorize Contract Withholding Payment This type of request for payment is to pay out and disburse contract withholding payables.
Posting Pair A: Disbursement
Dr D028: Contract Withholding Payable (L)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not done as the volume is too extensive.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP25 are: Pay Contract Withholding Automatically (DB01-3) or Pay Contract Withholding Manually (DB51-3). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP26: Authorize Accounts Receivable Tax Remittance This type of request for payment is to another entity for which tax has been withheld from another payment on behalf of that entity.
Posting Pair A: Disbursement
Dr R012: Collected Accounts Receivable Tax (L)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not done as the volume is too extensive.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP26 are: Remit Accounts Receivable Tax (DB54-56). The AP Event Type Crosswalk (APEVXW) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP27: Authorize Advance to Grantee - Reimbursable This type of request for payment is to pay out and disburse an advance to a grantee or sub-grantee where the expenditure from the advance should be eligible for reimbursement from the grantor, given COA used are eligible.
Posting Pair A: Disbursement
Dr D011: External Accrued Expenditure / Expense
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is optional and could reference an encumbering or pre-encumbering event type used to reserve funds for the advance.
Subsequent Event Types: Depending on the Disbursement Option on SOPT, the event type that will reference and liquidate AP27 is Reimbursable Grant Advance to Grantee (DB04-6). AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP28: Authorize Advance to Grantee - Non-Reimbursable This type of request for payment is to pay out and disburse an advance to a grantee or sub-grantee where the expenditure from the advance is not eligible for reimbursement from the grantor. Such a reimbursement is not allowed until usage of the advance is reported and even then it depends on if the COA used are eligible.
Posting Pair A: Disbursement
Dr D031: External Accrued Expenditure Non-Reimbursable
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is optional and could reference an encumbering or pre-encumbering event type used to reserve funds for the advance.
Subsequent Event Types: Depending on the Disbursement Option on SOPT, the event type that will reference and liquidate AP28 is Reimbursable Grant Advance to Grantee (DB07-9). AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP29: Authorize Check Writer Clearing Account Payment This type of request for payment is to pay out the Check Writer Clearing Account because such a disbursement was previously cancelled.
Posting Pair A: Disbursement
Dr D033: Check Writer Clearing (L)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referencing by this event type is not possible.
Subsequent Event Types: Referencing of this event type is not possible.
IV05: Authorize External Participant Interest Payment - This event type is used to authorize payment of interest income from the pool fund to an external participant on the General Accounting Expenditure (GAX) or similar transaction code.
Posting Pair A: Principal
Dr I006: Investment Interest Revenue
Cr D001: Disbursements Payable (L)
Prior Event Types: IV03 recorded on an Interest Allocation Journal Voucher.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate IV05 are: Pay External Investment Interest - Automatically (IV06-8) or Pay External Investment Interest – Manually (IV09-11). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
FA20: Non-Budgeted Fixed Asset Purchase When a payment should be made for a fixed asset that is not from budgeted funds, this event type is used. A payable is established and the source of funds must be updated with a Journal Voucher or other transaction.
Posting Pair A: Disbursement
Dr M002: Offset for Memo Fixed Asset (AO)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not a likely occurrence.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate FA20 are: NB Fixed Asset Purchase Automatically (FA21-23) or NB Fixed Asset Purchase Manually (FA24-26). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
LN30: Authorize Loan Principal Repayment - This event type is used with the General Accounting Expenditure (GAX) transaction and the Debt Accounting (DA) transaction to setup a disbursement request to pay principal to the lender. The only posting pair used is the one shown below.
Posting Pair A: Disbursement
Dr A310: External Loans Payable - Current (L)
Cr D001: Disbursement Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not done because this is not an expenditure payment but a liability reduction, thus no encumbrance is necessary to reserve budget funds.
Subsequent Event Types: Depending on the Disbursement Option on SOPT, the event types that will reference and liquidate LN30 are: Pay Loan Principal by Check, Standard Warrant, or Clearing Fund Warrant (LN31 - 33). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
LS24: Authorize Capital Lease Principal Payment - This event type is used with the General Accounting Expenditure (GAX) and Payment Request (PRC) transaction to setup a disbursement request to pay principal to the lessor. The only posting pairs used are the ones shown below.
Posting Pair A: Disbursement
Dr D011: External Accrued Expenditure / Expense (NS)
Cr D001: Disbursements Payable (L)
Posting Pair E: Pre Paid Asset
Dr A369: Capital Lease Payable - Current (L)
Cr A368: Capital Lease Debt (E)
Prior Event Types: Referenced accounting activity for this event type may be that of a GAE or PO with event type PR05 to encumber funds for principal payments.
Subsequent Event Types: Depending on the Disbursement Option on SOPT, the event types that will reference and liquidate AP01 are: Pay Expenditure Automatically (DI01-3) or Pay Expenditure Manually (DI51-3). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
MX61: Maximo Storeroom Non-PCard This event type is used to request payment for inventory items from Maximo. The only posting pairs used are the ones shown below.
Posting Pair A: Disbursement
Dr S001: Inventory/Stock Items (A)
Cr S002: Inventory/Stock Offset (E)
Prior Event Types: Referenced accounting activity for this event type may one of the Inventory Order event types ST60-62.
Subsequent Event Types: There are no subsequent event types.
MX62: Maximo Storeroom P-Card This event type is used to record payments for inventory stock that originated from a procurement card. The only posting pairs used are the ones shown below.
Posting Pair A: Disbursement
Dr S001: Inventory/Stock Items (A)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type may one of the Inventory Order event types ST60-62.
Subsequent Event Types: There are no subsequent event types.
PR22: Encumbrance Correction & Credit Memo Use of this event type is to correct two mistakes made in the procurement chain after a disbursement has cleared the bank. The first problem is that an encumbrance is either partially or fully closed when it should not have been because it was either referenced for too much or was referenced by mistake. The second problem is there is a vendor that was paid too much or was paid and should not have been. The event type will re-open all or a portion of that encumbrance. Furthermore, it will create a credit memo, which is really just a negative request for payment that will offset the next payment to the vendor.
The Event Type Requirements entry for this event type has the Require Inverse Reference indication true on the Event Type Requirements page. The Inverse Reference Type requires that the sign of the Line Amount of the referencing line be the opposite of the Line Amount of the referenced line. For this reason, the posting codes shown below will be switched in regards to the debit and credit.
An encumbrance for a warehouse on the purchase method of accounting can use this event type or ST68.
Special Note: Corrections cannot be performed against split posting lines.
Posting Pair A: Disbursement
Dr D011: External Accrued Expenditure / Expense
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is required. Such references would be to lines with event types: PR05 Order from External Vendor, PR07 Order Non-Accounting, or ST62 Order for Inventory Purchase.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate PR22 are: Pay Expenditure Automatically (DI01-3) or Pay Expenditure Manually (DI51-3). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
ST65: Encumbrance Correction & Credit Memo Consumption Method Use of this event type is to correct the same two mistakes that PR22 corrected (see that event type for more information). A separate event type exists because the credit memo postings are different for a consumption method warehouse. When used, the Accounting Method defined for the Warehouse code entered on the parent commodity line to the accounting line with ST65 must match the Accounting Method setting of Consumption that ST65 has on the Event Type Requirements page.
Posting Pair A: Disbursement
Dr S002: Inventory/Stock Offset (E)
Cr D001: Disbursements Payable (L)
Posting Pair F: Inventory
Dr S001: Inventory/Stock Items (A)
Cr S002: Inventory/Stock Offset (E)
Prior Event Types: Referenced accounting activity for this event type is required. Such references would be to lines with event types: PR07 Order Non-Accounting, ST60 Order for Inventory Consumption I, or ST61 Order for Inventory Consumption II.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate ST65 are: Pay for Inventory as Consumption Automatically (ST80-2) or Pay for Inventory as Consumption Manually (ST83-5). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
ST68: Encumbrance Correction & Credit Memo Purchase Method Use of this event type is to correct the same two mistakes that PR22 corrected (see that event type for more information). A separate event type is used to track such a correction instead of using PR22 for tracking purposes only. When used, the Accounting Method defined for the Warehouse code entered on the parent commodity line to the accounting line with ST68 must match the Accounting Method setting of Purchase that ST68 has on the Event Type Requirements page.
Posting Pair A: Disbursement
Dr D011: External Accrued Expenditure / Expense
Cr D001: Disbursements Payable (L)
Posting Pair F: Inventory
Dr S001: Inventory/Stock Items (A)
Cr S002: Inventory/Stock Offset (E)
Prior Event Types: Referenced accounting activity for this event type is required. Such references would be to lines with event types: PR05 Order from External Vendor or ST62 Order for Inventory Purchase.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate ST68 are: Pay Expenditure Automatically (DI01-3) or Pay Expenditure Manually (DI51-3). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
ST70: Authorize Payment for Inventory - Purchase Method When a payment should be made for items to fill a warehouse that uses the purchase method of accounting, this event type is used. It is similar to AP01 in all respects except ST70 is not delivered to support retainage as that concept often does not apply for such purchases. When used, the Accounting Method defined for the Warehouse code entered on the parent commodity line to the accounting line with ST70 must match the Accounting Method setting of Purchase that ST70 has on the Event Type Requirements page.
Posting Pair A: Disbursement
Dr D011: External Accrued Expenditure / Expense
Cr D001: Disbursements Payable (L)
Posting Pair F: Inventory
Dr S001: Inventory/Stock Items (A)
Cr S002: Inventory/Stock Offset (E)
Prior Event Types: Referenced accounting activity for this event type is not mandatory. When references are made, they would be to lines with event types: PR03 Request from External Vendor, PR05 Order from External Vendor, ST52 Request for Inventory Purchase, or ST62 Order for Inventory Purchase.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate ST70 are: Pay Expenditure Automatically (DI01-3) or Pay Expenditure Manually (DI51-3). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
ST71: Authorize Payment for Inventory - Consumption Method When a payment should be made for items to fill a warehouse that uses the consumption method of accounting, this event type is used. It is very different from AP01 and ST70 in that no budget updates occur for an accrued expenditure. When used, the Accounting Method defined for the Warehouse code entered on the parent commodity line to the accounting line with ST71 must match the Accounting Method setting of Consumption that ST71 has on the Event Type Requirements page.
Posting Pair A: Disbursement
Dr S002: Inventory/Stock Offset (E)
Cr D001: Disbursements Payable (L)
Posting Pair F: Inventory
Dr S001: Inventory/Stock Items (A)
Cr S002: Inventory/Stock Offset (E)
Prior Event Types: Referenced accounting activity for this event type is not mandatory. When references are made, they would be to lines with event types: PR07 Order Non-Accounting, ST50 Request for Inventory Consumption I, ST51 Request for Inventory Consumption II, ST60 Order for Inventory Consumption I, or ST61 Order for Inventory Consumption II.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate ST71 are: Pay for Inventory as Consumption Automatically (ST80-2) or Pay for Inventory as Consumption Manually (ST83-5). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
LN31: Pay Loan Principal by Check - This event type is used with the Automatic Disbursement (AD) and Manual Disbursement (MD) transactions to disburse payment to the lender for loan principal due. The only posting pair used is the one shown below.
Posting Pair A: Disbursement
Dr A310: External Loans Payable - Current (L)
Cr A001: Cash (A)
Prior Event Types: Referenced accounting activity for this event type is going to be the LN30 – Authorize Loan Principal Repayment even type.
Subsequent Event Types: The Event types that follow are those used on the Disbursement Reclassification transaction type to record a disbursement as stale (DR01 & 2), escheated (DR03 & 4), or cancelled (DR05 & 6).
LN32: Pay Loan Principal by Warrant - This event type is used with the Automatic Disbursement (AD) and Manual Disbursement (MD) transactions to disburse payment to the lender for loan principal due. The only posting pair used is the one shown below.
Posting Pair A: Disbursement
Dr A310: External Loans Payable - Current (L)
Cr D007: Warrant Payable (L)
Prior Event Types: Referenced accounting activity for this event type is going to be the LN30 – Authorize Loan Principal Repayment even type.
Subsequent Event Types: The Event types that follow are those used on the Disbursement Reclassification transaction type to record a disbursement as stale (DR01 & 2), escheated (DR03 & 4), or cancelled (DR05 & 6). When the warrant is redeemed, DR20 would be the referencing event type on the Warrant Reconciliation (WR) transaction.
LN33: Pay Loan Principal by C.F. Warrant - This event type is used with the Automatic Disbursement (AD) and Manual Disbursement (MD) transactions to disburse payment to the lender for loan principal due. The only posting pairs used are the ones shown below.
Posting Pair A: Disbursement
Dr A310: External Loans Payable - Current (L)
Cr A001: Cash (A)
Posting Pair I: Clearing Fund
Dr D017: Warrant Clearing Cash (A)
Cr D018: Warrant Clearing Payable (L)
Prior Event Types: Referenced accounting activity for this event type is going to be the LN30 – Authorize Loan Principal Repayment even type.
Subsequent Event Types: The Event types that follow are those used on the Disbursement Reclassification transaction type to record a disbursement as stale (DR01 & 2), escheated (DR03 & 4), or cancelled (DR05 & 6). When the warrant is redeemed, DR21 would be the referencing event type on the Warrant Reconciliation (WR) transaction.
DNO1 Event Category includes the following event types that will be used to request payments for payroll costs. This Double Non-Offset 1 Event Category uses the Double Non-Offsets Event Type Processor logic.
HR20: Record & Request Expenditure Payment for Fringe Fringe costs to external vendors can be recorded on a single payroll transaction for payment given the appropriate setup in the CGI Advantage Human Resources application. A payroll clearing fund is the factor that determines if this event type (HR20) or the HR21 event type is used. When a clearing fund is not used, HR20 is the appropriate event type.
Posting Pair A: Disbursement
Dr D011: External Accrued Expenditure / Expense
Cr H005: Fringe (L)
Prior Event Types: Referenced accounting activity for this event type is not done.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate HR20 are: Pay Fringe Expenditure (HR33 - 35). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
HR23: Record & Request Liability Payment for Reserved Fringe Fringe costs recorded for contract reserve pay require a different event type for payout to external vendors than fringe recorded for non-reserved pay.
Posting Pair A: Disbursement
Dr H001: Accrued Payroll (L)
Cr H005: Fringe (L)
Prior Event Types: Referenced accounting activity for this event type is not done.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate HR23 are: Pay Fringe Expenditure by Check w/Adjustment 1 (HR36 - 38). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
HRC Event Category includes the following event types that will be used to request payments for payroll costs. This Payroll Generic Event Category uses the Generic Event Type Processor logic.
HR21: Request Liability Payment for Fringe Fringe costs to external vendors can be recorded on a single payroll transaction for payment, given the appropriate setup in the CGI Advantage Human Resources application. A payroll clearing fund is the factor that determines if this event type (HR21) or the HR20 event type is used. When a clearing fund is used, HR21 is the appropriate event type because the expenditure was recorded in the operating fund and the fringe liability was recorded in the clearing fund when a PRLIA transaction with HR14 or HR15. Event type 21 is then used on a PRLVP to pay the vendor of the fringe out of the clearing fund.
Posting Pair A: Disbursement
Dr H005: Fringe (L)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not done.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate HR21 are: Pay Fringe Liability (HR39 - 41). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
HR22: Request Liability Payment for Deduction Deduction costs to external vendors are recorded in multiple payroll transactions. The first records the deduction liability in the operating or payroll clearing fund. Then if the CGI Advantage Human Resources application is setup to request payment of the deduction, then a second transaction records event type HR22.
Posting Pair A: Disbursement
Dr H003: Deduction (L)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not done.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate HR22 are: Pay Deductions (HR30 - 32). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
RTG Event Category includes the following event types that will be used after disbursement transactions have recorded retainage. This Retainage Event Category uses the Generic Event Type Processor logic.
AP03: Authorize Retainage Payment This type of request for payment is to pay out retainage that has been withheld and the vendor has met the terms for having it released. While being withheld, the Retainage Payable account was credited at the time of disbursement with posting pair C. Usually there is no entry of a Retainage balance sheet account on this transaction because the same default used on the disbursement taking retainage should be used when authorizing a payout.
Posting Pair A: Disbursement
Dr D003: Retainage Payable (L)
Cr D001: Disbursements Payable (L)
Prior Event Types: Referenced accounting activity for this event type is not mandatory but has to be done as a Memo reference if the retainage tracking pages are to be updated. When references are made, they would be to lines with event type: AP01 Authorize Normal Payment.
Subsequent Event Types: Depending on the Disbursement Option on SOPT and whether or not a manual or automatic disbursement will be done, the event types that will reference and liquidate AP03 are: Payout Retainage Automatically (DI43-5) or Payout Retainage Manually (DI93-5). The AP Event Type Crosswalk (APEVXW) and MD Default Event Type (MDDFEV) will ensure the correct event type is placed on the disbursement according to SOPT and other disbursement parameters.
AP14: Forfeiture of Retainage to Expenditure This event type is one that does not request a payment, but is in the Accounts Payable area because it is one of the final states of retainage. When a vendor did not meet the requirements for retainage payout, that retainage is forfeited. If that forfeiture occurs where the fiscal year is equal to or less than the budget fiscal year, then it is acceptable to forfeit it back as an expenditure credit. While being withheld, the Retainage Payable account was credited at the time of disbursement with posting pair C. Usually there is no entry of a Retainage balance sheet account on this transaction because the same default used on the disbursement taking retainage should be used when authorizing a payout.
Posting Pair A: Disbursement
Dr D003: Retainage Payable (L)
Cr D014: External Cash Expenditure
Prior Event Types: Referenced accounting activity for this event type is not mandatory but has to be done as a Memo reference if the retainage tracking pages are to be updated. When references are made, they would be to lines with event type: AP01 Authorize Normal Payment.
Subsequent Event Types: There are no subsequent event types that reference a forfeiture of retainage.
AP15: Forfeiture of Retainage to Undistributed Receipts This event type is one that does not request a payment, but is in the Accounts Payable area because it is one of the final states of retainage. When a vendor did not meet the requirements for retainage payout, that retainage is forfeited. If that forfeiture occurs with a fiscal year greater than the budget fiscal year, then it is commonly recorded as something other than an expenditure credit. While being withheld, the Retainage Payable account was credited at the time of disbursement with posting pair C. Usually there is no entry of a Retainage balance sheet account on this transaction because the same default used on the disbursement taking retainage should be used when authorizing a payout. There can be manual entry of an Undistributed Receipts account if the default account is not used.
Posting Pair A: Disbursement
Dr D003: Retainage Payable (L)
Cr A011: Undistributed Receipts (L)
Prior Event Types: Referenced accounting activity for this event type is not mandatory but has to be done as a Memo reference if the retainage tracking pages are to be updated. When references are made, they would be to lines with event type: AP01 Authorize Normal Payment.
Subsequent Event Types: There are no subsequent event types that reference a forfeiture of retainage. There may be a journal voucher processed later to move the Undistributed Receipts amount to another account.
AP21: Forfeiture of Retainage to Revenue This event type is one that does not request a payment, but is in the Accounts Payable area because it is one of the final states of retainage. When a vendor did not meet the requirements for retainage payout, that retainage is forfeited. When it is not appropriate to give back a Cash Expenditure Credit or record Undistributed Receipts, this event type allows the recording of Collected Earned Revenue to offset the original Cash Expenditure impact to Fund Balance.
Posting Pair A: Disbursement
Dr D003: Retainage Payable (L)
Cr R003: Collected Earned Revenue
Prior Event Types: Referenced accounting activity for this event type is not mandatory but has to be done as a Memo reference if the retainage tracking pages are to be updated. When references are made, they would be to lines with event type: AP01 Authorize Normal Payment.
Subsequent Event Types: There are no subsequent event types that reference a forfeiture of retainage.
AP22: Forfeiture of Retainage to Revenue - Part 1 This event type is one that does not request a payment, but is in the Accounts Payable area because it is one of the final states of retainage. When a vendor did not meet the requirements for retainage payout, that retainage is forfeited. In cases where the Fund of the retainage should not retain the Cash withheld, but that Cash should be transferred to a different Fund, this event type is used and paired with AP23.
Posting Pair A: Disbursement
Dr D003: Retainage Payable (L)
Cr A001: Cash (A)
Prior Event Types: Referenced accounting activity for this event type is not mandatory but has to be done as a Memo reference if the retainage tracking pages are to be updated. When references are made, they would be to lines with event type: AP01 Authorize Normal Payment.
Subsequent Event Types: There are no subsequent event types that reference a forfeiture of retainage.
AP23: Forfeiture of Retainage to Revenue - Part 2 This event type is the second that is used in forfeiting retainage where a different Fund than that originally recorded with the retainage receives the Cash withheld and now forfeited along with Collected Earned Revenue. This event type is used with a negative Line Amount so that postings shown below are reversed and the sum of the AP22 and AP23 accounting lines is zero.
Posting Pair A: Disbursement
Dr R003: Collected Earned Revenue
Cr A001: Cash (A)
Prior Event Types: Referenced accounting activity for this event type is not mandatory but has to be done as a Memo reference if the retainage tracking pages are to be updated. When references are made, they would be to lines with event type: AP01 Authorize Normal Payment.
Subsequent Event Types: There are no subsequent event types that reference a forfeiture of retainage.