Cash Disbursements or Refunds

After you have deposited cash into a suspense account or have classified it as revenue, you may need to refund the revenue or a suspense account. (For regular disbursements (not from revenue or suspense), refer to the Expenditures and Disbursements document.


Before you can disburse cash, you must first determine where you originally posted the cash. You should use transactions that do not post against your appropriation and/or do not post to expenditures but only disburse the cash. You typically enter cash disbursements (refunds) using Batch Type 4 or 5, but a TC 28S is entered on Batch Type K.


The following are commonly used disbursement transaction codes.

  • 280 - Record a Cash Disbursement – Refund (refund an undistributed suspense)
    To disburse (refund) deposits posted using a TC 108 (G/L 2402).
  • 281 - Record Disbursement of Sales Tax to the Tax Commission
    To disburse deposits posted using a TC 102 (G/L 2109).
  • 283 - Record a Cash Disbursement for Refund to Previously Recorded Revenue
    To disburse (refund) deposits posted using various revenue TCs (G/L 4100).
  • 28S - Refund of Revenue - Cash Disbursement by STO Wire Only. Record a Cash Disbursement​ For a Refund Done via Wire Transfer by STO That was Originally Recorded as Revenue. Allows agencies to request funds returned via wire transfer and record the reduction of Revenue. Use in a Batch Type K.