Financial Administration

Preaudit Manual

APPENDIX C
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