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New York State Accounting System User Procedures Manual

Volume Name
APPROPRIATIONS, SEGREGATIONS, COST CENTERS 		 Volume
II		 Date
4/1/82
Section Name
Segregations - Overview		 Section
5.0100

                      SEGREGATION DOCUMENT OVERVIEW

     A segregation is the authorization issued by the Division of the Budget (DOB) to expend part or all of an appropriation.  This authorization comes to the Office of the State Comptroller (OSC) via a Certificate of Approval (Budget Certificate).  Expenditures and encumbrances may then be controlled to assure the limits re not exceeded.

     The Budget Certificate is the document which directs OSC to:

  • create a new segregation.
  • increase an existing segregation.
  • decrease an existing segregation.
  • delete a segregation.
  • change the attributes which define the segregation.

     The Budget Certificate provides OSC with the information needed to complete the two page Segregation Document.  The Segregation Document is used to enter these authorized actions in the system.

     This document is two pages--the Appropriation ID page (AC1332A) and the Segregation Detail page (AC1332).  The Appropriation ID page is needed as it is the key to segregation detail records.  The Segregation Detail page is the input document used to establish and update segregation detail records.

                             SEGREGATION DOCUMENT FLOW

     The Segregation Document is prepared by the Appropriation Section with the Office of the State Comptroller.  The primary source of information used in preparing these documents is the Budget Certificate.  After the documents are prepared, they are batched and entered into the system.

     At the end of each year, the system creates batches of new segregation records based on the segregations entered during the previous year.  A report which lists these segregations and provides space for writing in the new year's dollar amounts is printed.  The dollar amounts can be written on the report and used as a data entry input document.  This eliminates the need to completed a Segregation document for those segregations which have the same attributes as those authorized in the past.  ( See the Year End procedure 5.4300.)

     The time limit for a segregation is the same as the time limit for the related appropriation .  The lapsing date is the date after which not more money may be spent from an appropriation.  (See the Lapsing procedure 5.4400.)