ENTRY NO. 3 – CLAIMS FILED - 10503

(Revised: 12/2021)

Purpose: To record claims filed with the State Controller's Office (SCO) for payment. This includes vouchers submitted to the SCO, but not yet paid.

 

References: SAM sections 10441, 10448, 10465, 10466, 10468, and 10475

 

Record Claims Filed

Debit/ Credit	Account	Legacy Account	Account Description	Note
Debit	2050000	3410	Revenue Collected in Advance or Unearned Revenue	a
Debit	4xxxxxx	8000	Revenue	b
Debit	5xxxxxx	9000	Appropriation Expenditures	c
Debit	5802000	9893	Prior Year Appropriation Adjustment	d
Credit	Not used	3020	Claims Filed	e1
Credit	2000000	Not used	Accounts Payable	e2

 

 

Record Encumbrance Liquidation

Debit/ Credit	Account	Legacy Account	Account Description	Note
Debit	Not used	5350	Reserve for Encumbrance	f
Credit	Not used	6150	Encumbrances	f

 

Note:

1. Amount of claims filed for refunds of revenue collected in advance.
2. Amount of claims filed for refunds of revenue.
3. Amount of claims filed against appropriations currently available for encumbrance.
4. Amount of claims filed against prior-year appropriations that are no longer available for encumbrance.

e1.   For agencies/departments deferred/exempt from FI$Cal, total amount of claims filed less claim corrections.

e2.   For agencies/department using FI$Cal, the amount of vouchers to the SCO, but not yet paid.

        f.   Amount of encumbrances liquidated by claims filed.

 

For agencies/departments using FI$Cal, the Commitment Control ledger records encumbrances established by purchase orders within the Purchasing module or from allocated encumbrance journals in the General Ledger module.