To record reimbursement of all or part of prior recorded expenditures, where reimbursement is received from a source other than original expenditure payee or reimbursement is for agency expenditures where no original expenditures were made (for example: witness fees for state employees expert testimony).

At time of receipt.

This code does not apply to the refund of an expenditure where the refund is received from the original payee; a normal refund of expenditure code will be used.