REIMBURSEMENTS - 8365

Amounts received as a payment for the cost of services performed/to be performed, or of other expenditures made for, or on behalf of, another entity (e.g., an agency/department reimbursing another for administrative work performed on its behalf).

Reimbursements represent the recovery of an expenditure. Reimbursements are available for expenditure up to the budgeted amount (scheduled in an appropriation), and a budget revision must be prepared and approved by the Department of Finance before any reimbursements in excess of the budgeted amount can be expended.

The amount applicable to each appropriation will be recorded as a minus amount in the expenditures. This entry will increase the unencumbered balance and decrease the expenditures.