STARS Commonly Used Transaction Codes
Quick Reference Guide
APPROPRIATIONS - Records appropriation or expenditure
limitations authorized by the Legislature. These transactions are processed by staff in
the Division of Accounts and Reports.
| 401 |
Appropriation (used for original and supplemental appropriations and appropriation revisions) |
| 403 |
Reappropriation (appropriate prior year spending authority to new fiscal year) |
| 405 |
Reserve Appropriation (the portion of an appropriation not available for agency use without Legislative approval) |
| 406 |
Transfer Appropriation |
| 407 |
Lapse (cancel) Appropriation |
CORRECTING ENTRIES (Funding Changes) - Transactions used to correct
funding line data elements. Correcting entries are made on journal vouchers and consist of
one transaction using a reverse code to reverse the original funding and a second
transaction to record the corrected funding. For receipt transactions, the transaction code used to
record the original entry is also used for making funding corrections.
| 780 |
Increase Expenditures - Vendor Number Required
(use when 1099 subobject codes involved; original payment TC's 703, 704, 705, and 706) |
| 781 |
Increase Vendor Refund - Fund Level - Revenue (original payment TC 717 or 734) |
| 783 |
Increase Expenditures - (original payment TC's 703, 704, 705, 706, 707, 730, 731, 732, and 733) |
| 784 |
Increase Vendor Refund - Budget Unit Level - Revenue (original payment TC 723 or 735) |
| 789 |
Increase Setoff Credit Memo (original TC 756; A & R use only) |
| 790 |
Increase Credit Memo (original TC 755) |
| 791 |
Increase Vendor Refund - Fund Level - Suspense &
Clearing Funds (original payment TC's 702, 710, and 736) |
| 792 |
Increase Vendor Refund -Budget Unit Level - Revenue -
No Vendor Number (original payment TC 699) |
| 793 |
Increase Vendor Refund -Fund Level - Revenue - No
Vendor Number (original payment TC 700) |
DISBURSEMENTS - Records transactions used to make payments by either
warrant or interfund transfer. Payments may be recorded as either expenditures or refunds.
Expenditures - Records payments for goods and
services or for other agency obligations. Payment may be made by warrant (or electronic
payment) to external vendors or by interfund transaction for intra-agency or inter-agency
obligations.
| 703 |
Warrant - Unencumbered Payment |
| 704 |
Warrant - Firm Encumbered Payment |
| 705 |
Warrant - Contingent Encumbered Payment |
| 706 |
Warrant - Pre-encumbered Payment |
| 707 |
Warrant - No Vendor Number (requires A & R approval) |
| 713 |
Manual Warrant - Unencumbered (emergency use with A & R approval) |
| 714 |
Manual Warrant - Firm Encumbered (emergency use with A & R approval) |
| 715 |
Manual Warrant - Contingent Encumbered (emergency use with A & R approval) |
| 716 |
Manual Warrant - Pre-encumbered (emergency use with A & R approval) |
| 730 |
Interfund Transfer - Pre-encumbered Payment |
| 731 |
Interfund Transfer - Contingent Encumbered Payment |
| 732 |
Interfund Transfer - Firm Encumbered Payment |
| 733 |
Interfund Transfer - Unencumbered Payment |
| 755 |
Warrant - Credit Memo (reduces expenditures and warrant by the
amount of the credit memo; can be used with TC's 703, 704, 705, or 706; expenditure
amount must be greater than credit memo) |
| 756 |
Warrant - Setoff Credit Memo (used by A&R Setoff Program -
reduces warrant by the amount withheld for possible setoff) |
Refunds - Records payments to return money received
by an agency to the original payer. The transaction code to use is dependent on the
transaction code used to record the original receipt of funds. The refund transaction
reduces the original receipt.
| 699 |
Warrant - Budget Unit Level - Revenue - No Vendor Number (original
receipt TC 604; A & R approval required) |
| 700 |
Warrant - Fund Level - Revenue - No Vendor Number (original receipt
TC 602; A & R approval required) |
| 702 |
Warrant - Fund Level - Suspense/Clearing Fund (original receipt TC 606) |
| 710 |
Manual Warrant - Fund Level - Suspense/Clearing Fund (emergency use
with A & R approval; original receipt TC 606) |
| 717 |
Warrant - Fund Level - Revenue (original receipt TC 602) |
| 723 |
Warrant - Budget Unit Level - Revenue (original receipt TC 604) |
| 734 |
Interfund Transfer - Fund Level - Revenue (original receipt TC 632) |
| 735 |
Interfund Transfer - Budget Unit Level - Revenue (original receipt TC 633) |
| 736 |
Interfund Transfer - Fund Level - Suspense/Clearing Fund (original receipt TC 636) |
ENCUMBRANCES - Records obligations that have been incurred by an
agency and will be paid at some future date. Encumbrance transactions reserve spending
authority and/or cash for the future payment of the obligation.
Contingent - Used for obligations that will be paid
in the future from funds expected to be available when the obligation comes due. Reduces
(reserves) available spending authority but not available cash.
| 814 |
Adjust Encumbrance |
| 816 |
Cancel Encumbrance |
| 864 |
New Encumbrance (or add a new funding line to an existing encumbrance) |
| 865 |
New Encumbrance - Pre-encumbered (or add a new pre-encumbered funding
line to an existing encumbrance) |
| 892 |
New Encumbrance - DA-118 (used for end-of-year obligations that won't
be paid by year-end) |
Firm - Used for obligations that will be paid in the
future when the obligation comes due from funds currently available . Reduces (reserves)
available spending authority and available cash.
| 804 |
Adjust Encumbrance |
| 806 |
Cancel Encumbrance |
| 854 |
New Encumbrance (or add a new funding line to an existing encumbrance) |
| 855 |
New Encumbrance - Pre-encumbered (or add a new pre-encumbered funding
line to an existing encumbrance) |
| 891 |
New Encumbrance - DA-118 (used for end-of-year obligations that won't
be paid by year-end) |
Pre-Encumbrance - A memo entry used to record
anticipated obligations without reducing (reserving) available spending authority or
cash balances. Transactions are entered on-line in STARS.
| 824 |
Adjust Pre-Encumbrance |
| 825 |
Cancel Pre-Encumbrance |
| 874 |
New Pre-Encumbrance (or add a new funding line to an existing pre-encumbrance) |
END-OF-YEAR - System generated transactions that are used in
closing one fiscal year and opening the next.
| 250 |
Open Average Daily Cash File Balance (new fiscal year) |
| 251 |
Open General Ledger Debit Balance Account (new fiscal year) |
| 252 |
Open General Ledger Credit Balance Account (new fiscal year) |
| 354 |
Re-Establish Firm Encumbrance/Appropriation (recorded in new
fiscal year in old BFY account) |
| 355 |
Re-Establish Contingent Encumbrance/Appropriation (recorded in
new fiscal year in old BFY account) |
| 358 |
Lapse Unencumbered Appropriation (old fiscal year) |
| 359 |
Re-Establish Available Appropriation Balance (recorded in new
fiscal year in old BFY account) |
| 360 |
Reappropriate Available Appropriation Balance (recorded in new
fiscal year in new BFY account) |
| 361 |
Reserve Reappropriation (recorded in new fiscal year in new BFY account) |
| 366 |
Close General Ledger Debit Balance Account (close to fund balance -
unreserved, undesignated) |
| 367 |
Close General Ledger Credit Balance Account (close to fund balance -
unreserved, undesignated) |
| 368 |
Close General Ledger Debit Balance Account (close to retained
earnings - unreserved) |
| 369 |
Close General Ledger Credit Balance Account (close to retained
earnings - unreserved) |
| 951 |
Unencumbered Cash Carry Forward (for budget unit level accounts) |
| 952 |
Encumbered Cash Carry Forward (for budget unit level accounts) |
PAYROLL (SHARP) - Transaction codes used to record original
payroll charges and adjustments in STARS.
| 543 |
Payroll Expenditure (used by SHARP to record payroll adjustments
(EE & ER taxes, contributions and deductions - original TC 744) and by agencies
to make prior period funding adjustments) |
| 602 |
Cash Receipt - Revenue - Fund Level (personal reimbursement of
arrearage - ADVNCE deduction code) |
| 603 |
Cash Receipt - Recovery of Expenditure -Fund Level (personal
reimbursement of arrearage - ADJUST deduction code) |
| 604 |
Cash Receipt - Revenue - Budget Unit Level (personal reimbursement
of arrearage - ADVNCE deduction code) |
| 726 |
Payroll Expenditure - Adjust Net Pay or Cancel Net Pay for Direct
Deposit (original TC 745) |
| 743 |
Payroll Expenditure - Net Pay (cancel net pay - check; original TC 745) |
| 744 |
Payroll Expenditure - Firm Encumbrance (EE & ER taxes,
contributions, and deductions) |
| 745 |
Payroll Expenditure - Net Pay - Firm Encumbrance |
| 856 |
Record Firm Encumbrance - Payroll |
RECEIPTS - Records the deposit of money in a fund or account.
Receipts may be recorded, as appropriate, as either revenue, recovery of expenditures,
or due to other funds.
Revenue - Money received from the collection of
taxes, the issuance of licenses and permits, the sale of goods and services, the receipt
of federal funds, and other activities for which fees are charged. Money is deposited
at the budget unit or fund level as appropriate.
| 602 |
Cash Receipt - Fund Level - Deposit with State Treasurer |
| 604 |
Cash Receipt - Budget Unit Level - Deposit with State Treasurer |
| 632 |
Cash Receipt - Fund Level - Interfund Transfer |
| 633 |
Cash Receipt - Budget Unit Level - Interfund Transfer |
Recovery of Expenditures - Money received from
the recovery of expenditures previously made by an agency. Recoveries generally
result from the return of merchandise or inadvertent overpayments to a vendor.
These codes reduce expenditures in the original paying fund and the original
payment funding should be used on the receipt transaction.
| 603 |
Cash Receipt - Fund Level - Deposit with State Treasurer |
| 631 |
Cash Receipt - Fund Level - Interfund Transfer |
Due to Other Funds - Money received when the final
disposition of the funds are not known at the time of deposit. Used primarily with
suspense, clearing, and temporary deposit funds. Also used by the State Treasurer to
charge credit card fees to an agency's credit card clearing fund.
| 606 |
Cash Receipt - Fund Level - Deposit with State Treasurer |
| 609 |
Cash Receipt - Fund Level - Credit Card Fees (used with a reverse
code as negative receipt by the State Treasurer to record credit card fees in an
agency's credit card clearing fund) |
| 636 |
Cash Receipt - Fund Level - Interfund Transfer |
WARRANT RELATED TRANSACTIONS - Transactions used to record the
writing of warrants, cancellation of warrants, or the outlawing of warrants. These
transactions are either system generated or processed by A & R staff.
| 301 |
Warrant Issued |
| 303 |
Warrant Issued - No Vendor Number |
| 305 |
Cancelled Warrant - Expenditure (original payment TC's 703, 704,
705, 706, 713, 714, 715, and 716) |
| 307 |
Cancelled Warrant - Refund - Fund Level (original payment TC 717) |
| 308 |
Cancelled Warrant - Refund - Budget Unit Level (original payment TC
723) |
| 309 |
Cancelled Warrant - Refund - Fund Level - No Vendor Number (original
payment TC 700) |
| 310 |
Lost Warrant |
| 311 |
Lost Warrant - No Vendor Number |
| 312 |
Cancelled Warrant - Refund - Budget Unit Level - No Vendor Number
(original payment TC 699) |
| 338 |
Redeemed Warrant |
| 340 |
Cancelled Warrant - Refund - Fund Level - Clearing/Suspense Funds
(original payment TC 702, 710) |
| 647 |
Outlawed Warrant - Proprietary Fund - Budget Unit Level (TC 535
used to transfer cash) |
| 648 |
Outlawed Warrant - Governmental/Trust Fund - Budget Unit Level
(TC 533 used to transfer cash) |
| 649 |
Outlawed Warrant - Proprietary Fund - Fund Level (TC 532 used to
transfer cash) |
| 650 |
Outlawed Warrant - Governmental/Trust Fund - Fund Level (TC 530
used to transfer cash) |
