Encumbrance Codes

Definition/Background:

  • Encumbrances are established in the Financial Accounting System (FAS) to indicate when funds are restricted (object code 37-99) or to indicate that one or more charges are pending on a budget.
  • To find a list of all encumbrances on a particular budget, go to the Financial Accounting System, FIN, Action 1 - OFIS, then Action 6 - Encumbrance Balance.
  • The table below highlights each type of encumbrance:

Encumbrance
for		 Encumbrance
Code		 Object
Code		 Establishing the Encumbrance Moving the Encumbrance Liquidating the Encumbrance
Purchases TXXXXXX00 any The encumbrance posts to the budget upon entry of a purchase order into the PAS system. The encumbrance can be moved by submitting a PR4 Form to Accounts Payable. The encumbrance will automatically be reduced as payments post against the purchase order. Encumbrances can also be removed by submitting a Status Action Form to Accounts Payable. Email saf@u.washington.edu
Publication Services TNXXXXX00 any Departments should work with their designated publication coordinator to establish an encumbrance for publication jobs. Departments should contact Publication Services Office (3-5680) to move Publication Services encumbrances. Departments should contact Publication Services Office (3-5680) to liquidate Publication Services encumbrances.
Facilities Services TSXXXXX00 any The encumbrance is entered by the Facilities Services Business Office once an estimate is approved. Adjustments to these encumbrances are made by the Facilities Services Business Office. Liquidations to these encumbrances are made by the Facilities Services Business Office.
Salary XXXXXXXXX
(SS# of employee)		 01-XX This encumbrance is set-up automatically upon entry of the PAF into the HEPPS system. This encumbrance will be moved automatically as the PAF is adjusted. This encumbrance will be moved automatically as the PAF is adjusted or when salary posts.
Benefits JE0009000 07-XX This encumbrance is set-up automatically upon entry of the PAF into the HEPPS system. This encumbrance will be moved automatically as the PAF is adjusted. This encumbrance will be moved automatically as the PAF is adjusted or when salary posts.
Facilities and Administrative (F&A)Costs ZB0299900 25-99-00 This encumbrance is entered at the full amount of Facilities and Administrative (F&A) costs when the budget is established on-line. N/A The amount of Facilities and Administrative (F&A)costs encumbered decreases automatically when charges post.
Restricted Funds-Restricted unexpended balances from prior years BB0035000 37-99-00 The encumbrance is entered at the full amount of the restricted unexpended balance when the funds carryforward is transferred on-line. The reporting teams in GCA will move these encumbrances forward to continuation budgets as needed. The encumbrance should correspond with the same amount budgeted in the restricted fund (37-99) category. The encumbrance can be removed only if the sponsor authorizes use of the prior year(s) unexpended balance in writing.
Sub-Contract Facilities and Administrative (F&A) Costs BSCmmddyy (with mmddyy being the NEA date) 37-99-00 The encumbrance is entered at an amount equal to the amount of Facilities and Administrative (F&A)costs that will be charged (manually) to the sub-contract when the budget is established on-line. The reporting teams in GCA will move these encumbrances forward to continuation budgets as needed. The encumbrance is reduced by GCA as Facilities and Administrative (F&A)cost journal vouchers are prepared charging Facilities and Administrative (F&A)cost on subcontracts as identified in the award. The Facilities and Administrative (F&A)cost charges are calculated based on direct cost subcontract expenditures. The encumbrance is removed entirely when all pending Facilities and Administrative (F&A)cost charges for the subcontract(s) are posted.
Checking Accounts/Petty Cash BCAmmddyy (with mmddyy being the current date) 37-99-02 The encumbrance is entered upon receipt of notification from Accounting Operations that a checking account or petty cash fund has been established. The reporting teams in GCA will move these encumbrances forward to continuation budgets as needed. The encumbrance is removed upon receipt of notification from Accounting Operations that the final accounting has been received and approved.
Field Advances FA#### (with #### being a unique number assigned to each field advance) 37-99-04 The encumbrance is entered upon the issuance of a field advance, by Banking & Accounting Operations.

Banking & Accounting Operations will move these encumbrances forward to continuation budgets as needed.

The encumbrance is removed by Banking & Accounting Operations upon reconciliation of the field advance and processing of the associated JV.
Institutional Allowance Restriction BIAmmddyy (with mmddyy being the current date) 37-99-00 This encumbrance represents funds that have been transferred to another budget but removed from the permanent budget column. The encumbrance is entered when the budget is established on-line. N/A The encumbrance is not removed during the life of the grant.
FMO BRAmmddyy (with mmddyy being the grant end date) 37-99-00 Processed by Financial Accounting Processed by Financial Accounting Processed by Financial Accounting

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