||To explain the June 2012 procedures for voucher payments and journal entries against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law.
||SFY 2011-12 State Operations appropriations (excluding SUNY and CUNY) that are not reappropriated, and the SUNY Stabilization Account appropriations will lapse after close of business, Monday, July 2, 2012.
- The NYKK0004 Appropriations Due & Not Due To Lapse report will be made available to agencies through SFS. Reports run in SFS beginning Wednesday, June 20 will include updated lapse dates based on OSC’s review of the 2012-13 enacted budget. It is critical that agencies thoroughly review the NYKK0004 to ensure that appropriations are NOT erroneously lapsed. State Operations appropriations appearing on the NYKK0004 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 SFS prior to the lapse date.
- No further payments or adjustments are permissible from these appropriations after July 2, 2012.
- All unspent contract encumbrances will be zeroed-out.
- All pending transactions against lapsing appropriations will be reversed and deleted during lapsing.
|NYAP1547 Pending Transactions for Lapsing Budgets
The NYAP1547 – Pending Transactions for Lapsing Budgets report has been created to assist agencies and OSC in monitoring transactions that require action based on deadlines listed below. SFS will run these reports statewide nightly and make them available through Report Manager each morning. Agencies are also able to run these reports for their GLBU leading up to lapsing to ensure that transactions requiring agency action are completed timely.
When running the report, users must use 07/02/2012 as the As of Date and run for each of the following document types. Shortly, an option will be available to run for ALL or by individual types.
- Journals (GL Journal Entries),
- Vouchers – BAO/RoA (Refund of Appropriations),
- Vouchers – BAO/JV (AP Journal Vouchers),
- Vouchers – BSE (All other voucher styles),
- Purchase Orders and
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 22, 2012.
Agencies should use the Unexpended Approp column on the NYAP1547 to identify these negative balances.
Vouchers and Expense Reports
Vouchers and Expense Reports 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.
It is important that vouchers and expense reports are complete and have all required information including:
- Invoice information,
- Correct contract numbers, (including P-Contracts) and
- Appropriate approvals
Online Entry of Vouchers by Business Units
- Online certification must be completed by the Agency Financial Officer prior to 5 PM on Friday, June 29, 2012.
- Payment dates on ‘lapsing’ vouchers must be July 2, 2012 or earlier.
Bulkload Entry of Vouchers by Business Unit
- Vouchers entered through the bulkload process should be transferred to SFS by 11 AM on Friday, June 29 to ensure they are loaded into SFS prior to 5 PM on Friday, June 29, 2012. Vouchers transferred after that time may or may not be included in processing schedules.
- Payment dates on ‘lapsing’ vouchers must be July 2, 2012 or earlier.
Online Entry of Expense Reports by Business Units
- Online certification must be completed by the Agency Financial Officer prior to 5 PM on Friday, June 29, 2012
Bulkload Entry of Expense Reports by Business Units
- Expense Reports entered through the bulkload process should be transferred to SFS by 11 AM on Friday, June 29 to ensure they are loaded into SFS prior to 5 PM on Friday, June 29, 2012. Expense Reports transferred after that time may or may not be included in processing schedules.
Refunds of Appropriation Expenditure
- Refunds of Appropriation against lapsing appropriations should be clearly marked “LAPSING” and should be received by Treasury and OSC NO LATER THAN June 25, 2012.
- All refunds are to be processed in accordance with procedures outlined in JAA-ROA000-001: Creating an ROA - When to Use AP vs. When to Use AR .
- Refunds of Appropriation received after the lapse date will be processed as miscellaneous receipts on a Report of Moneys Received (AC909) using the chartstring of the fund originally charged and account 32207.
Fringe Benefits and Indirect Cost Assessments
- Online certification of vouchers to pay for fringe benefits and indirect cost assessments must be completed by the Agency Financial Officer prior to 5 PM on Friday, June 29, 2012.
- It is important that agencies take all actions necessary to make certain that all fringe benefits and indirect cost assessments are promptly paid. Agencies should contact OSC’s Bureau of State Accounting Operations – Revenue Accounting Section at (518) 474-8991 if the unpaid balance shown on their NYGL0442 does not agree with agency records.
GL Journal Entries/AP Journal Transfers
- Journal entries/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 25, 2012.
- Eligible advances not rolled over to SFY 2012-13 appropriations will remain permanently charged to the appropriations from which these advances were charged.
Contract transactions where the agency intends to encumber lapsing funds must prominently annotate the STS/AC-340 with “LAPSING” if it intends to submit a purchase order utilizing lapsing funds so that the transaction can be appropriately prioritized by BOC. Refer to Contract Advisory#2 for additional information.
|Federal M-Year Reminder:
||In 1990, the US Congress enacted legislation (§1405(a) of Public Law 101-510 amended 31 USC §§1551-1557) which requires all Federal agencies to 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 2012 relates to the 2007 Federal grant year. Federal grants, except those specifically exempted from the M-Year legislation, must be closed and remaining balances canceled by September 30, 2012. 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 by e-mail 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 e-mail addressed to firstname.lastname@example.org
If you have questions regarding SFS reports, please contact the SFS Helpdesk by email addressed to Helpdesk@sfs.ny.gov