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Accounting Manual

State Accounting Policy & Procedures Manual

Procedure 235
ProcedureYear End Procedures
235.000Table of Contents
235.025General Overview of Year-End Processing
235.050Proper Fiscal Year to Charge Goods / Services
235.075Proper Fiscal Year on Documents
235.100Deadlines for Processing Previous Fiscal Year Payments
235.150Identifying and Working with Late Vendors
235.200Prepayment of Next Year's Expenses
235.250Payments Crossing Fiscal Years
235.300Correcting Payments Paid Out of the Incorrect Fiscal Year
235.350Central Procurement and Fleet Services Enterprise
235.400Create / Roll / Delete Pre-Encumbrances and Encumbrances
235.450Cash Receipts
235.500Credits Received in a Year Different Than Goods / Services Received
235.550Refund of Fees
235.600Unusual Expenses
235.650Lease-Purchase Buyouts
235.700Non-Appropriated Funds
235.800Cancelled/Outdated Warrants
235.850Carry-Forward of Non-General Fund Monies / Appropriations
235.900Reversion Process
235.950Closing Entries