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Procurement and Disbursement Guidelines

Bulletin Number: A-636
Date Issued: 08/20/2012 Date Last Updated: 08/20/2012
Bulletin Name: September Lapsing Appropriations
Purpose: To explain the September 2012 procedures for contracts, purchase orders, voucher payments and journal entries against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law.

Affected Appropriations:
  • Local Assistance, Community Projects, Capital Projects, Legislature and Judiciary, and Debt Service will lapse after close of business, Monday, September 17, 2012.
  • SUNY and CUNY State Operations and SUNY Aid to Localities will lapse after close of business Monday, October 1, 2012.  SUNY and CUNY campuses should coordinate with their respective Central Administrations to ensure their transactions are entered and/or received by OSC by September 27, 2012 with payment dates prior to October 1, 2012 to allow for sufficient processing time and payment prior to funds lapsing.
Specifics:
  • The NYKK0004 Appropriations Due & Not Due To Lapse report will be made available to agencies through SFS.  Reports run in SFS 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.  Appropriations appearing on the NYKK0004 which should NOT be lapsed should be reported to your Bureau of State Accounting Operations - Appropriation Section representative by Tuesday, September 4, 2012.
  • It is the agency’s responsibility to ensure that all transactions affecting lapsing appropriations are completed in SFS 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.
  • 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 throughout this bulletin.  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 09/17/2012 (or 10/01/2012 for SUNY/CUNY) as the ‘As of Date’.  The report can be run for ALL document types or individually by:

  • Journals (GL Journal Entries),
  • Vouchers – BAO/RoA (Refund of Appropriations),
  • Vouchers – BAO/JV (AP Journal Vouchers),
  • Vouchers – BSE (All other voucher styles),
  • Purchase Orders,
  • Expenses,
  • Travel Authorizations, and Requisitions. 
Negative Segregations:

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, September 7, 2012.

Agencies should use the NYKK0264 – Negative Segregation Balance report to identify these negative balances.

Agencies must immediately update any payroll pool within PayServ which contains a cost center against an appropriation which is scheduled to lapse. Please refer to Payroll Bulletin 1180 for deadline dates and additional information.

Pre-Lapsing Transactions:

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
  • Valid Purchase Order IDs
  • Valid Master Contract IDs (if applicable) 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 Thursday September 13, 2012 (or Thursday September 27, 2012 for SUNY/CUNY).
  • Payment dates on ‘lapsing’ vouchers must be September 17, 2012 (or October 1, 2012 for SUNY/CUNY) or earlier.

Bulkload Entry of Vouchers by Business Unit

  • Vouchers (including fringe benefit and indirect cost payments, and inter-agency payments) entered through the bulkload process should be transferred to SFS by 11 AM on Thursday September 13, 2012 (or Thursday September 27, 2012 for SUNY/CUNY) to ensure they are loaded into SFS prior to 5 PM on Thursday September 13, 2012 (or Thursday September 27, 2012 for SUNY/CUNY).  Vouchers transferred after that time may or may not be included in processing schedules.
  • Payment dates on ‘lapsing’ vouchers must be September 17, 2012 (or October 1, 2012 for SUNY/CUNY) or earlier.
  • Vouchers not received for processing by the above deadlines will be returned unapproved and must be reprocessed using an appropriation which has not lapsed.

Expense Reports
Online Entry of Expense Reports by Business Units

  • Online certification must be completed by the Agency Financial Officer prior to 5 PM on Thursday September 13, 2012 (or Thursday September 27, 2012 for SUNY/CUNY).

Bulkload Entry of Expense Reports by Business Units

  • Expense Reports entered through the bulkload process should be transferred to SFS by 11 AM on Thursday September 13, 2012 (or Thursday September 27, 2012 for SUNY/CUNY) to ensure they are loaded into SFS prior to 5 PM on Thursday September 13, 2012 (or Thursday September 27, 2012 for SUNY/CUNY). Expense Reports transferred after that time may or may not be included in processing schedules.

Refunds of Appropriation Expenditure

  • Refunds of Appropriation forms against lapsing appropriations should be clearly marked “LAPSING” and should be received by Treasury and OSC NO LATER THAN September 10, 2012 (or September 24, 2012 for SUNY/CUNY).
  • All refunds are to be processed in accordance with procedures outlined in JAA-ROA000-001: Refund of Appropriation Roadmap for Online and Future Phase Agencies .
  • 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

  • Vouchers to pay for fringe benefits and indirect cost assessments must be completed as instructed in the online and bulkload voucher sections above. 

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 September 10, 2012 (or September 24, 2012 for SUNY/CUNY).

Cash Advances

  • Eligible advances not rolled over to SFY 2012-13 appropriations will remain permanently charged to the appropriations from which these advances were charged.  

Contracts
Transmittal forms (STS/AC340-S) for contract transactions where the agency intends to encumber lapsing funds must be prominently marked “LAPSING” to indicate the agency intends to submit a purchase order utilizing lapsing funds.  This will allow the appropriate prioritization by BOC.  Refer to Contract Advisory#2 for additional information.

Contract transactions that will utilize September lapsing funds should be submitted to OSC as early as possible to allow time for BOC to complete its review.  The volume of these transactions is expected to be high.

Purchase order changes (revisions) which have failed budget check must be corrected by agencies before the lapsing process runs.  Agencies should contact SFS for assistance with issues associated with POs in a failed budget check status.

Calendar
Reference:
A summary of calendar activities and important dates is provided as a reference.  Please be aware that this calendar is designed to use in conjunction with the details provided in this bulletin.  It is not intended to include all information regarding each activity.

Questions:

If you have questions regarding appropriations lapse status, 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 stexpend@osc.state.ny.us

Please contact the Bureau of Contracts at (518) 474-4622 concerning contract transactions that will utilize lapsing funds.

If you have questions regarding SFS reports, please contact the SFS Helpdesk by email addressed to Helpdesk@sfs.ny.gov