To explain the June 2009 procedures for voucher payments and journal transfers against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law.

SFY 2008-09 State Operations appropriations (excluding SUNY and CUNY) that are not reappropriated, and the SUNY Stabilization Account appropriations will lapse after close of business, Tuesday, June 30, 2009.

• The Appropriations Due to Lapse (ASC061) report will be sent to agencies during the first week of June.
• It is critical that agencies thoroughly review the Appropriations Due to Lapse (ASC061) report to ensure that appropriations are NOT erroneously lapsed. Appropriations appearing on the ASC061 which should NOT be lapsed should be immediately reported to your Bureau of State Accounting Operations - Appropriation Section representative.
• It is the agency’s responsibility to ensure that all transactions affecting lapsing appropriations are processed in the Central Accounting System prior to the lapse date.
• No further payments or adjustments are permissible from these appropriations after June 30, 2009.
• All unspent contract encumbrances will be zeroed-out.
  
  
  

Appropriations can NOT lapse with a segregation that has a negative balance (where payroll expenditures have exceeded the Division of the Budget approved segregation amount). It is the agency’s responsibility to correct any negative segregation. All negative segregations must be corrected by Friday, June 19, 2009.

Quick Pay Vouchers

• Online certification must be completed by June 29, 2009.
• Payment dates on ‘lapsing’ vouchers must be June 30, 2009 or earlier.
• Do not mail Quick Pay Vouchers to OSC.
• All lapsing Quick Pay Vouchers, including travel, not certified by June 29, 2009 must be rejected by the agency on the CAS immediately after June 30, 2009. Please remember to press PF5 to RECAP and then ENTER to release each batch after rejection. Otherwise, the batches will not be rejected from the CAS and will continue to appear on the KPV and KTV Batches Awaiting Certification (VOU930).

All Other Vouchers

• Vouchers should not be submitted for payment against lapsing appropriations unless goods have been received in satisfactory condition or services satisfactorily rendered. Confirmation of the receipt of goods and services prior to the lapsing date may be undertaken by OSC.
• Beginning immediately, vouchers for obligations chargeable to lapsing appropriations may be submitted to OSC on batch transmittals marked "LAPSING". This will assist in identifying lapsing batches as the lapse date approaches.
• Be sure vouchers are batched with the correct batch type corresponding to the vouchers being submitted. Mixing vouchers in one batch type may delay payment.
• Batches of lapsing vouchers to be entered by OSC must be received by June 17, 2009 to ensure data entry by June 24, 2009, and audit and payment by June 30, 2009.
• Vouchers entered by agencies must be received by OSC by June 24, 2009.
• Payment dates on ‘lapsing’ vouchers must be June 30, 2009 or earlier.

It is important that vouchers are complete and have all of the required information, including:

• Signatures,
• Invoices,
• Correct contract numbers, (including P-Contracts) and
• Necessary documentation

Journal Transfers

• The transmittals for journal transfers should be clearly marked "LAPSING", beginning immediately.
• All transfers are to be processed in accordance with procedures outlined in Accounting Bulletin A-516, issued March 17, 2006.
• Journal transfers affecting lapsing appropriations that require OSC review and approval prior to processing must be received by OSC's Bureau of State Accounting Operations NO LATER THAN June 24, 2009.
• Journal transfers to pay for fringe benefits and indirect cost assessments must be entered and released by agencies by June 25, 2009.

Refunds of Appropriation Expenditure

• The transmittals for refunds against lapsing appropriations should be clearly marked “LAPSING” and should be received by Treasury and OSC NO LATER THAN June 25, 2009.
• All refunds are to be processed in accordance with procedures outlined in New York State Accounting Systems User Procedure Manual, Vol. IV, Section 5.0100.
• Refunds of Appropriation received after the lapse date will be processed as miscellaneous receipts on a Report of Moneys Received (AC909) using a revenue cost center of the fund originally charged and object code 35327.

Cash Advances

In 1990, the US Congress enacted legislation (§1405(a) of Public Law 101-510 amended 31 USC §§1551-1557) requiring all Federal agencies close fixed year appropriation accounts and cancel any remaining balances by September 30th of the 5th year after the period of availability began. The M-Year for 2009 relates to the 2004 Federal grant year. Federal grants, except those specifically exempted from the M-Year legislation, must be closed and remaining balances canceled by September 30, 2009. We strongly recommend that all State agencies review expiring grant documents to ensure payments and disbursements are correctly posted to M-Year affected appropriation records. Early reconciliation and initiation of corrective actions will help prevent the needless loss of federal grant authority.  

Please contact the Bureau of State Accounting Operations-Appropriation Section at (518) 474-4023, your account representative, or send an e-mail to: