To explain the September 2011 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 2010-11 Appropriations (not reappropriated)

• Local Assistance, Community Projects, Capital Projects, Legislature and Judiciary, and Debt Service will lapse after close of business, Thursday, September 15, 2011.
• SUNY and CUNY State Operations and SUNY Aid to Localities will lapse after close of business Friday, September 30, 2011.  SUNY and CUNY campuses should coordinate with their respective Central Administrations to ensure their transactions are entered and/or received by OSC by September 21, 2011 with payment dates prior to September 30, 2011 to allow for sufficient processing time and payment prior to funds lapsing.
  
  

• CUNY Stabilization Account appropriations from SFY 2010-11 will lapse March 31, 2012.
• SUNY Stabilization Account appropriations from SFY 2010-11 will lapse July 2, 2012.
  
  

• Appropriations Due to Lapse (ASC061) report will be available to agencies through Control D on September 1, 2011. 
• 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 the lapse date.
• All unspent contract encumbrances will be zeroed-out.
  
  

Appropriations can NOT lapse with a segregation that has a negative balance (where 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 September 8, 2011.

Vouchers

• Vouchers should not be submitted for payment against lapsing appropriations unless goods have been received in satisfactory condition or services satisfactorily rendered, and the goods or services can be lawfully paid from lapsing appropriations.  Confirmation of the receipt of goods and services 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 OSC by September 2, 2011 to ensure data entry by September 9, 2011 and audit and payment by September 15, 2011.

• Vouchers entered by agencies must be received by OSC by September 9, 2011.

• Quick Pay Vouchers charging lapsing appropriations must be certified for payment by September 14, 2011.

• Payment dates on vouchers must be September 15, 2011 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.  It is not sufficient to mark only the envelopes as they are separated prior to processing.

• All transfers are to be processed in accordance with procedures outlined in Accounting Bulletin A-516, issued March 17, 2006 and available under Resources for State Agency Representatives at www.osc.state.ny.us.

• Journal transfers with transactions affecting lapsing appropriations that require OSC’s review and approval prior to processing must be received by OSC's Bureau of State Accounting Operations no later than September 8, 2011.
  

Refunds of Appropriation

• The transmittals for refunds against lapsing appropriations should be clearly marked “lapsing” and should be received by Treasury and OSC no later than September 8, 2011.

• All refunds are to be processed in accordance with procedures outlined in New York State Accounting System User Procedure Manual, Vol. IV, Section 5.0100, available under Resources for State Agency Representatives at www.osc.state.ny.us.

• Refunds of Appropriation received after the lapsed 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 35329.

Cash Advances

• Eligible advances not rolled over to SFY 2011-2012 appropriations will remain permanently charged to SFY 2010-2011.
  
  

Quick Pay Reminders

• Online certification must be completed by September 14, 2011.
• Do not mail Quick Pay Vouchers to OSC.
• All lapsing Quick Pay Vouchers not certified by September 14, 2011 must be rejected by the agency on the CAS immediately after September 15, 2011. 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).
  
  

Please contact the Bureau of State Accounting Operations - Appropriation Section at (518) 474-4023, or by email addressed to Appropriations@osc.state.ny.us.

If you have questions regarding the processing or payment of lapsing vouchers, please contact the Bureau of State Expenditures Customer Service Help Desk at (518) 474-4868 or by email addressed to stexpend@osc.state.ny.us.