New York State Accounting System User Procedures Manual
Encumbrances and Expenditures
Document Preparation - Standard
FORM NUMBER: AC
DOCUMENT TITLE: Standard Voucher
PURPOSE: For payment to vendors for purchases of materials,
equipment and services (non-contract); contract payments;
PREPARED BY: Agency and Vendor
1. Vouchers can now be completed entirely by agencies
when an invoice is attached. Vendor certification is not
required and vouchers need not be sent to vendors. Agencies
are, however, responsible for entering information formerly
entered by vendors, including 'Payee ID' and 'Ref/Inv.
2. The 'Payee Certification' (block '34') need not be
completed when a vendor's invoice is attached to the voucher.
3. Also, the following blocks need not be completed if
the information appears on the invoice(s) attached to
- Description of Material of Service (block 29)
- Quantity (block 30)
- Unit (block 31)
- Price per Unit (block 32)
- Amount (block 33)
NOTE: Agencies are still responsible for adequate controls
over invoices to prevent duplicate payments. The vendor's
invoice can be in any format as long as it is used in
the vendor's normal course of business.
COPIES: Original - OSC
2nd Copy - Department
3rd Copy - Agency
4th Copy - Payee
||Unique document number
assigned by the originating agency from a document register.
(Required) See Section a.0100.
||Name of the agency preparing
||Originating Agency Code
||A code identifying the
agency which prepared the document. Codes are found
in Accounting Codes Manual, Volume VIII. Must have
all five digits entered. (Required)
||A code to indicate if the
payment is interest eligible. Enter a 'N' for no;
'Y' for yes. A voucher can NOT include
both eligible and ineligible payees/invoices. (Required)
||A seven -character number,
beginning with 'P' which identifies a Purchase Contract.
(Required if purchase if from an approved contract).
The voucher will reject if the P-Contract entered does not
match one on the P-Contract Master file or if the P-Contract
has not been audited.
||The month, day and year
the payment is due. (Required) (See 'Criteria for Determining
Payment Date') in the Voucher Overview Section 3.0300
of this manual.
||Liability date for a voucher
payment is generally the date when the goods or services
are received from the vendor, regardless of whether a corresponding
invoice has been received. If a billing is for services
performed over a period of time, the liability date is the
last date of the period. The table below indicates
more specifically how to determine liability date for various
types of payments. (Required)
|TYPE OF PAYMENT
||LIABILITY DATE IS THE
|Merchandise (Non Contract)
||Date merchandise is received.
|Services (Non Contract)
||Date services are completed.
|| Payment dates specified
in contract; if none specified, then date(s) goods are delivered
or services are completed.
|NOTE: If a voucher has more than one
liability date within a month, it is sufficient to
use only one of those dates on a voucher. If a voucher
contains charges with liability dates in different months,
a voucher continuation form, AC2397 , must be completed
to record the various liability dates. Also, write
'SEE ATTTACHED' in the Coding Block and check box indicating
a continuation form is attached to the voucher.
||Federal Employer ID Number,
Social Security number, Municipal ID. (Required)
||If the payee is listed
on the Payee Name and Address file, this field also includes
the five position Payee Additional Code as assigned by New
York State. (Required if applicible.)
||NOTE: If payee is
a municipality see section 4.1409 for State Aid Voucher
||Postal Code of payee, used
as a verification number against the Payee if the Payee
is on the Name and Address File ( Required if Additional
is entered. )
||A code which indicates
how the check is to be handled. Choices can be found in
the Accounting Codes Manual, Volume VIII, Section 3.1210.
(Required if check is to be sent to other than the name
and address on the voucher. )
||The payee's name as it
will appear on the check. (Required) If more than one Payee,
enter first payee here and then use Payee Continuation
form AC2395. See section 4.1414.
||Additional space if needed,
for the payee's name.
||Payee's street address.
This will appear on the check. (Required)
||Continuation of the street
address, if needed.
||Name of the city in the
payee's address. This will appear on the check
||Abbreviation of the name
of the state in the payee's address. This will appear
on the check. (Required)
||Postal Code in the payee's
||Amount due the payee for
this voucher. (Required)
||The month, day, and year
in which the agency received goods/services or a proper
invoice, whichever is later. (See 'Criteria for Determining
MIR Date' in the Voucher Overview section 3.0300
of this manual. ) (Required for each payee. ) If an Invoice
Continuation (AC2373 ) is attached to a voucher, the MIR
Date on the voucher must be left blank.
||IRS Code (formerly 1099)
||A letter code which indicates
the type of IRS reportable payment. Codes are found in the
Accounting Codes Manual, Volume VIII, Section 3.1240.
(Required if a 1099 payment)
||The portion of the payment
which is considered taxable.
||A code which indicates
a specific category of information to be accumulated for
the purpose of indentifying the Federal Fund recipients.
Codes are found in the Accounting Codes Manual, Volume VIII,
Section 3.1220. (Required where applicable. )
||For OSC use only.
||Field to be used by agencies
to identify particular kinds of payments to internal reporting
||Field to be used by agencies
to identify particular kinds of payments as instructed by
OSC. Statewide indicators will be assigned by OSC and can
be found in Accounting Codes Manual, Volume VIII.
||Invoice Number or special
Reference number which will appear on check stub.
NOTE: If more than one invoice, see
section 4.1413, Invoice Continuation.
||The month, day, and year
of the invoice or the date the payee wants referenced on
the check stub.
|MERCHANDISE AND PAYEE CERTIFICATION
|| Purchase Order No.
||The number of the encumbrance
document, and the date it was prepared. (Required
if Purchase Order was issued)
||Description of Material
||Narrative which describes
the material purchased and/or services rendered or attach
original invoice to voucher. If an invoice is attached,
Ref 30-34 are waived. (Required)
||The total number of each
item purchased if invoice is not attached. (Required)
||The unit of measure for
the items purchased if invoice is not attached. ( Required)
||The actual cost per unit
if not attached. ( Required)
||The total price per items,
calculated by multiplying number of units by price per unit
if invoice is not attached. ( Required)
|NOTE: If insufficient space is available
in REF's 28-33, enter 'See Attached' in REF 26 and prepare
and attach an AC93.
||The 'Payee Certification
' need not be completed when a vendor's invoice is attached
to the voucher. If not, the signature of the payee
or his authorized agent, his title, the name of the company
and the current date is required.
||The sum of the amount column
on the attached invoice. ( Required)
||Discount percentage and
amount to be deducted from the document total due to discount
percentage allowed. ( Required if discount is taken)
||Total of document after
discount has been deducted. This amount must equal
payee amount and the sum of all charges and invoices in
the Expenditure coding block. (Required)
||The date the merchandise
was received or service completed, the initials of the person
receiving, and the page number in the receiving log. ( Required)
||The signature and title
of a person authorized by the agency and the current date.
( Required) The certification implies that the merchandise
was received or services were rendered , the charges are
proper by Law, the voucher has been completed properly,
the procurement was just and a proper State expenditure
and the amount to be paid was reasonable.
|STATE COMPTROLLERS PRE-AUDIT FIELDS
||Cost Center Code
A cost center is a 12 position code
and represents the lowest unit of State government at
which accounting and reporting is performed. The
cost center code consists of the following components:
Dept Center Variable
||The first two positions
of the cost center which indicates the department charged
with the expenditure. (Required)
||Cost Center Unit
||The next 6 positions of
the cost center code identifies the unit charged with the
||The 9th and 10th positions
of the cost center code identifies cost center unit variables
such as funding source, programs, and projects within the
same organization unit. ( Required if the cost center code
has a variable .)
||The fiscal year of the
appropriation charged (Required)
|NOTE: Agencies should refer to
their Cost Center Reporting Attributes Listing (ASC280)
report. This report also provides the title
of the Cost Center Code, appropriation internal number and
||The expenditure object
representing the goods or services purchased. The
object codes are found in the Accounting Codes Manual, Volume
VIII Sections 3.1180 and 3.1185. (Required)
|Fields which accumulate
amount in pre-defined categories. The first field
is department accumulator and the last is statewide accumulator.
(For example, a statewide accumulator of 'OLY' could be
entered by all agencies on vouchers related to the Olympics.)
||The dollars expended.
Total amounts expended must equal Voucher Total (REF 37).
||The originating agency
code which appeared on the encumbrance document being liquidated.
(Required if liquidation is needed)
||The number of the Purchase
Order or Contract to be liquidated. (Required if liquidation
||The line on the encumbrance
document which is being liquidated. (Required if liquidation
||A code which indicated
full or partial liquidation of an encumbrance.
'P' Liquidated the amount of REF 45
or the encumbered balance, whichever is less.
'F' or a blank liquidates the full
encumbered balance, unless the encumbrance document is
a contract. In this case, the system overrides the
'F' or blank and liquidates as if 'P' had been entered,
i.e., the amount in REF 45 is liquidated. (Required is
liquidation is needed)
||Check if Continuation Form
||Check this box if any continuation
forms are attached to the voucher and write 'SEE ATTACHED'
in the coding block.