Expenditure recoveries and expenditure credits should be used mainly for refunds made by vendors or parties outside state government. They should not be used to record payments for goods or services provided to public or private individuals or entities.
| Activity | Action by Paying Agency | Action by Service Provider Agency |
|---|---|---|
| Expenditure recoveries - recovery of expenditures related to a prior fiscal year | Not applicable |
|
| Expenditure credits - expenditure and recovery of expenditure occur in same fiscal year | Record expenditure in appropriate subobject code |
|
Footnote: On rare occasions, there could be vendor transactions that fall into the expenditure recovery/credit category.