Appropriation Types and Transaction Codes

Relationship to Other STARS Tables 

Once SCO enters the Budget Units and Funds, you can enter appropriation amounts on STARS. Using the Fund, Fund Detail, and Budget Unit Table information, STARS posts transaction amounts to the Appropriation Type “fields" in the Appropriation File. Each of the fields is assigned a number such as “01", “02", etc., and may not be in any certain order.

These transactions post to the fields as a “+" or “-" to the Appropriation File based on the Transaction Code corresponding to each Appropriation Type. See the Transaction Code chapter of the STARS manual for more information.

The Appropriation File Record Inquiry screen is found in the STARS menu under I for Online File Inquiry, and then 62 for Appropriation File (AP).

Transation Codes and Appropriation Types 

There are nine types of appropriations, each with corresponding transaction codes. You can see these Appropriation Type fields on the Appropriation File. Use the Appropriation Input form to help with this process.

The following are brief descriptions of the transaction codes you can use for appropriations.

  • 010 - Original appropriation (Current BFY)
  • ​012 - Prior Year Reappropriation (normally STARS generated, usually FYE)
  • 015 - Supplemental Appropriation
  • 019 - Governor's Holdback of an Appropriation
  • 021 - Reversion of an Appropriation (normally STARS generated, usually FYE except for Early Reversions)
  • 022 - Board of Examiners Reduction of an Appropriation
  • 025 - Non-Cognizable Funds Appropriation
  • 027 - Receipt to Appropriation (normally entered in the receipting process)

TC 010 - Original Appropriation

(Approval level 8)

The legislature approves original appropriations based on House or Senate bills received from the agency and approved by the Joint Finance Appropriation Committee (JFAC). The amount of appropriation comes from information on the appropriation bill or in the Idaho Code section. The original appropriation total across all agencies should remain the same during the year once all appropriations have been loaded as of July 1. This TC Requires approval level 8.

NOTE: When STARS brings an encumbrance forward into the next fiscal year, it will create an original appropriation record for the encumbrance amount. The Budget Fiscal Year on the BFY record will be a prior fiscal year and the Transaction Year (TRANS YR) will be the current year.

TC 010 Data Entry Requirements: Original appropriations should have the following information:

  1. You can enter a TC 010 for the next fiscal year on 06/01 of the current fiscal year.
  2. The effective date must be 07/01 of next fiscal year.
  3. The BFY must be the next fiscal year.
  4. You must record the appropriation to the Budget Unit, Fund, and Object identified in the House or Senate bill. In the case of lump sum appropriations, DFM requires you to enter the appropriation at the Object level.
  5. The House or Senate bill number should be in the Description field for all Regular appropriations.
  6. If the transaction is for a Continuous, Deficiency warrant, or Miscellaneous appropriation, the amount should be zero.
  7. If the legislature writes a bill indicating that a controlling entity will decide the amounts per agency involved, the entity should send a letter to SCO stating the amount per agency. You can make shifts during the year between the agencies involved using a 010/010R offset based on a letter from the controlling entity. SCO will release these offsetting batches at the same time so the total original appropriation remains the same amount.

TC 012 - Prior Year Reappropriation

TC 017 - Close Current Year Reappropriation

(Approval level 8)

If the legislature decides to allow the agency to “carry forward" part or all of the legislative appropriation into the next year, they write a reappropriation clause in the House or Senate bill. The legislature can reappropriate all or part of a Budget Unit. This TC Requires approval level 8.

If the entire Budget Unit is to be reappropriated, the REVERSION IND on the Budget Unit will be set to a “2" by SCO to reappropriate all. If part of the Budget Unit is reappropriated, the Budget Unit will be set to a “2" by SCO. However, those parts not being appropriated will be manually reverted (TC 021) by SCO the day before year-end close.

SCO does not reappropriate non-cognizable appropriations into the next year. They are reverted at year-end since the reappropriation clause refers to amounts appropriated by the legislature. (See TC 025.)

EXCEPTION: Some agencies can move this reappropriation amount to any Budget Unit and Object level, as long as they stay within the Budget Units in each of their appropriation bills. They may also reduce the amount of the reappropriation in the new year. Due to this exception, the prior year's 'Close CY Reappropriation' transaction may not equal the current year's 'Prior Year Appropriation' transaction.

TC 012 / TC 017 Data Entry Requirements: Prior Year Reappropriations should have the following information:

  1. Agencies do not normally need to enter TC 017 or TC 012. STARS automatically generates these TCs to update the system in Fiscal Year End processing. The only time you should need to enter a TC 012 is in the “Exception" previously noted. The TC 017 information is for your reference only.
  2. The Effective Date must be in the year being processed (TC 017 should be prior year and
    TC 012 should be current year).
  3. The BFY must be the year being processed (TC 017 should be prior year and TC 012 should be current year).
  4. You must record the reappropriation to the Budget Unit, and Fund identified in the House or Senate bill (in the case of lump sum appropriations, DFM requires the appropriation be entered at the Object level).
  5. The total of the increases and decreases in the above exception cannot exceed the total reappropriation.
  6. You cannot enter a TC 012 or 017 in June for the next fiscal year.

TC 015 - Supplemental Appropriation

(Approval level 8)

If the legislature determines that an agency should have more appropriation for the current year, they will approve a supplemental appropriation bill. These amounts appear on appropriation bills and are usually good until the end of the current fiscal year. Use the Reverse Indicator (015R) to record a negative supplemental appropriation. This TC Requires approval level 8.

TC 015 Data Entry Requirements: Supplemental appropriations should have the following information:

  1. The Effective Date must be in the current year.
  2. The BFY must be the current fiscal year.
  3. You must record the appropriation to the Budget Unit, Fund, and Object identified in the House or Senate bill. In the case of lump sum appropriations, DFM requires you to enter the appropriation at the Object level.
  4. Use a 015R for a negative supplemental.
  5. The House or Senate bill number should be in the description field.
  6. You cannot enter the TC 015 in June for the next fiscal year.

TC 019 - Governor's Holdback of an Appropriation

(Approval level 8)

The Governor can decide if the agencies should not spend part of their appropriation during the year. This would happen if DFM projects a shortfall in revenue to the State. The Governor will request a “holdback" until the legislature can determine whether they want to make this appropriation reduction permanent. This TC Requires approval level 8.

The Governor (through DFM) will issue a letter indicating the agencies, the amounts, and the Fund criteria of the holdback. You will normally receive a letter to reverse these before the end of the fiscal year.

TC 019 Data Entry Requirements: Governor's Holdbacks should have the following information:

  1. The TC 019 will deduct this amount from the appropriation without the reversal indicator. Do not use the “R" unless the Governor requests to reverse the Holdback.
  2. You must record the appropriation to the Budget Unit, Fund, and Object identified in the Governor's letter. In the case of lump sum appropriations, DFM requires you enter the appropriation at the Object level.
  3. You cannot enter the TC 019 in June for the next fiscal year.

TC 021 – Reversion of an Appropriation

(Approval level 8)

System Generated: STARS automatically reverts all appropriations unless the legislature allows your agency to “carry forward" part or all of the legislative appropriation into the next year. To do this, they write a reappropriation clause in the House or Senate bill. This TC Requires approval level 8.

If the entire Budget Unit is to be reverted, the REVERSION IND on the Budget Unit is set to a “1" to revert all. All non-cognizable appropriations are reverted at the end of the year. If you finalize an encumbrance without using the full encumbrance amount, the balance of the prior BFY appropriation for the encumbrance is automatically reverted during the year.

Early Reversion: An agency may voluntarily revert part of an appropriation before the end of a fiscal year using TC 021. An early reversion of an appropriation TC 021 can be reinstated, all or in part, using a TC 021R only if the fiscal year has not closed. Once the fiscal year closes, you will not be able to request the reinstatement. You may want to do early reversions when you know your agency will not be spending a certain amount in the year due to lack of cash or when part of a program is terminated.

These reversions show on the appropriation reports and reduce the available balance.

TC 021 Data Entry Requirements: Reversions should have the following information:

  1. The TC 021 requires a Budget Unit, Fund/Detail, Expenditure Object and amount to be reverted for “early reversions".
  2. No entry is needed at the end of the fiscal year if the REVERSION IND on the Budget Unit is set to “1" (since STARS will automatically revert the appropriation balance.)
  3. You cannot enter the TC 021 in June for the next fiscal year.
  4. Requires an approval level of 8.

TC 022 - Board of Examiners Reduction of an Appropriation

(Approval level 8)

If the Governor's Holdback is to be made permanent, the Governor (through DFM) will issue a letter indicating the agencies, the amounts, and the Fund criteria of the permanent reduction. This TC Requires approval level 8.

TC 022 Data Entry Requirements: Board of Examiners Reductions should have the following information:

  1. The TC 022 will deduct this amount from the appropriation without the reversal indicator. Do not do the “R" unless the Legislature requests you reserve the Board of Examiner's Reduction.
  2. You must record the appropriation to the Budget Unit, Fund, and Object identified in the Board of Examiners' Reduction letter. In the case of lump sum appropriations, DFM requires you enter the appropriation at the Object level.
  3. The Governor's Holdback is usually reversed (019R) at the same time.
  4. You cannot enter the TC 022 in June for the next fiscal year.

TC 025 - Non-Cognizable funds appropriation

Idaho Code provides a procedure for agencies' needs to use such Funds (non-cognizable funds). Division of Financial Management (DFM) reviews and approves non-cognizable appropriations. DFM developed a form for agencies to request use of such Funds - the non-cognizable request form – which further explains the requirements. This TC Requires approval level 8.

TC 025 Data Entry Requirements: Non-Cognizable appropriations should have the following information:

  1. You must record the appropriation to the Budget Unit, Fund, and Object approved by DFM.
  2. The Fund must not be the General Fund.
  3. You cannot enter the TC 025 in June for the next fiscal year.

TC 027 - Receipt to Appropriation

Idaho Code 67-3516 (2) governs which receipts can increase the agency's appropriation. This TC Requires approval level 8.

NOTE: Since insurance proceeds may be a settlement for repairs, they can be posted to operating expenses as reimbursement for those repairs.

TC 027 Data Entry Requirements: Receipts to appropriations should have the following information:

  1. The TC 027 requires a Revenue Subobject (where the receipt will post).
  2. The TC 027 requires an Expenditure Subobject (so the system knows to which appropriation record to post the additional appropriation).
  3. If the expenditure subobject posts to FAS, the Property and Component number of the asset sold is required.
  4. You cannot enter the TC 027 in June for the next fiscal year.

Appropriation Batch Release Instructions

  1. Once the batch is entered, a person with batch release permissions must release it.
  2. Retain a copy of the batch in your office.
  3. After your agency releases the batch, contact your DFM analyst for their approval and release. You do not have to send the batch to DFM unless they request you do so.
  4. When DFM approves the batch online, they put the batch on the DFM Batch Release Log to send to the State Controller's Office by 3:30 PM. To determine if DFM has released the batch, view the F9 Batch Balancing screen on STARS. When DFM approves the batch, you will see their initials in the Batch Approved By section above AL6 (Approval Level 6). There must also be a User Approval Level of “6".
  5. Do not go back into the batch once DFM has released the batch except in the “View" mode. If you use the “Change" mode, you will override the DFM release. If this happens, SCO will not process the batch until it is re-released by DFM. This is a safeguard against changes to the batch after DFM approval. So, be sure to release the batch before contacting DFM.
  6. Once SCO receives the DFM Batch Release Log, they will :
  • Review the information in the batch to be sure they match the Data Entry Requirements of the transactions in the batch.
  • When dealing with transactions other than Non-cognizable, Object transfers, and Activity transfers, SCO also checks the appropriation bill or Idaho Code to be sure they match.
  • SCO reviews the release approval section on the batch header to verify DFM's approval is still on the batch.

When SCO verifies the batch meets the requirements, they will release the batch for processing in the nightly STARS IEU. You will see their initials in the Batch Approved By section above AL8 (Approval Level 8) and a User Approval Level of “8". NOTE: If you see DFM's initials and User Approval Level “6" on the batch for more than a day or two, check with your DFM analyst to be sure the batch is on the DFM Batch Release Log. SCO cannot release the batch unless it is on the log.