Financial Administration
Preaudit Manual
Accounting Treatment for
REFUNDS OF PRIOR YEAR EXPENDITURES
| ORIGINAL EXPENDITURE | TREATMENT OF REFUND IN SUBSEQUENT YEAR |
| "Pure" GPR (not part of a pool) | Deposit to appropriation 100 as a RECEIPT, using revenue |
| code 9209 | |
| Funds 105, 106, 107, 108, 109, 115 | |
| 116, 117, 118, 119, 174, 175, 176 | |
| 178, 179, 180, 301, 402, 403, 406 | |
| 501, 601 | |
| GPR/FEE pool | |
| Funds 101, 102, 103 | Deposit to appropriation 131 as a RECEIPT, using revenue |
| code 9209 | |
| Fund 104 (Activity 2) | Deposit to appropriation 189 as a RECEIPT, using revenue |
| code 9209 | |
| Fund 104 (non-Activity 2) | Deposit to appropriation 132 as a RECEIPT, using revenue |
| code 9209 | |
| Fund 114 | Deposit to appropriation 122 as a RECEIPT, using revenue |
| code 9209 | |
| Fund 177 | Deposit to appropriation 186 as a RECEIPT, using revenue |
| code 9209 | |
| GPR - Sum Sufficient | |
| Funds 110, 111, 112, 113 | Deposit to appropriation and code of original expenditure |
| Program Revenue - Annual | |
| Funds 122, 126, 131, 181, | Deposit to appropriation of the original expenditure as a |
| 185, 186, 325, 528 | RECEIPT, using revenue code 9209 |
| Program Revenue - Continuing | |
| Funds 120, 121, 127, 128, 129, 130 | Deposit to appropriation and code of original expenditure |
| 132, 133, 134, 135, 136, 137, 138, | |
| 182, 183, 184, 187, 189, 336, | |
| 530, 533, 620 | |
| Program Revenue - Sum Sufficient | |
| Funds 123, 124, 125 | Deposit to appropriation and code of original expenditure |
| PR Federal - Continuing | |
| Funds 142 through 152, 350 | Deposit to appropriation and code of original expenditure |
| SEG - Annual, Biennial | |
| Funds 164, 168, 169, 190, 191 | Contact UW System Controller's Office |
| SEG - Continuing | |
| Funds 160, 161, 162 | Deposit to appropriation and code of original expenditure |