New York State Accounting System User Procedures Manual

FORM NUMBER: AC 92

DOCUMENT TITLE: Standard Voucher

PURPOSE: For payment to vendors for purchases of materials, equipment and services (non-contract); contract payments; state aid

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. No'.

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 the voucher:

- 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

LENGTH
REF NAME /TYPE DESCRIPTION
______________________________________________________

1	Voucher No.	7 AN	Unique document number assigned by the originating agency from a document register. (Required) See Section a.0100.
2	Originating Agency	--------	Name of the agency preparing the document.
3	Originating Agency Code	5 N	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)
4	Interest Eligible	1 A	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)
5	P-Contract	7 AN	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.
6	Payment Date	6 N	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.
7	Liability Date	6 N	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)

8	Payee Id	9 AN	Federal Employer ID Number, Social Security number, Municipal ID. (Required)
	Additional	5 AN	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 Preparation.
9	Zip Code	9 AN	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. )
10	Route	1 AN	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. )
11	Payee Name	30 AN	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.
12	Payee Name	30 AN	Additional space if needed, for the payee's name.
13	Address	30 AN	Payee's street address. This will appear on the check. (Required)
14	Address	30 AN	Continuation of the street address, if needed.
15	City	20 AN	Name of the city in the payee's address. This will appear on the check ( Required)
16	State	2 AN	Abbreviation of the name of the state in the payee's address. This will appear on the check. (Required)
17	Zip Code	9 AN	Postal Code in the payee's address. (Required)
18	Payee Amount	18 AN	Amount due the payee for this voucher. (Required)
19	Merchandise/Invoice Received (MIR)date	6 AN	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.
20	IRS Code (formerly 1099)	1 AN	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)
21	IRS Amount	18 AN	The portion of the payment which is considered taxable.
22	Statistic type	1 AN	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. )
23	Statistic	5 N	For OSC use only.
24	Indicator-Dept	5 AN	Field to be used by agencies to identify particular kinds of payments to internal reporting .
25	Indicator-Statewide	5 AN	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.
26	Ref/Inv No	20 AN	Invoice Number or special Reference number which will appear on check stub. NOTE: If more than one invoice, see section 4.1413, Invoice Continuation.
27	Ref/Inv Date	6 N	The month, day, and year of the invoice or the date the payee wants referenced on the check stub.

28	Purchase Order No. and Date	-----	The number of the encumbrance document, and the date it was prepared. (Required if Purchase Order was issued)
29	Description of Material or Service	-----	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)
30	Quantity	-------	The total number of each item purchased if invoice is not attached. (Required)
31	Unit	-------	The unit of measure for the items purchased if invoice is not attached. ( Required)
32	Price	-------	The actual cost per unit if not attached. ( Required)
33	Amount	-------	The total price per items, calculated by multiplying number of units by price per unit if invoice is not attached. ( Required)

34	Payee Certification	--------	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.
35	Total	---------	The sum of the amount column on the attached invoice. ( Required)
36	Discount %	---------	Discount percentage and amount to be deducted from the document total due to discount percentage allowed. ( Required if discount is taken)
37	Net	---------	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)
38	Merchandise Received	---------	The date the merchandise was received or service completed, the initials of the person receiving, and the page number in the receiving log. ( Required)

40a	Verified	---------	OSC entered.
b	Audited	-----------	OSC entered.
c	Special Approval	-----------	OSC entered.
41	Certified	-----------	OSC entered.
42	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: Cost Dept Center Variable Year XX XXXXXX XX XX
	Dept	2 N	The first two positions of the cost center which indicates the department charged with the expenditure. (Required)
	Cost Center Unit	6 N	The next 6 positions of the cost center code identifies the unit charged with the expenditure. (Required)
	Variable	2 AN	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 .)
	Yr	2 N	The fiscal year of the appropriation charged (Required)

43	Object	5 AN	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)
44	Accumulator	3 AN 3 AN	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.)
45	Amount	18 N	The dollars expended. Total amounts expended must equal Voucher Total (REF 37). ( Required)
46	Originating Agency	5 N	The originating agency code which appeared on the encumbrance document being liquidated. (Required if liquidation is needed)
47	PO/Contract	7 AN	The number of the Purchase Order or Contract to be liquidated. (Required if liquidation is needed)
48	Line	3 N	The line on the encumbrance document which is being liquidated. (Required if liquidation is needed)
49	F/P	3 AN	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)
50	Check if Continuation Form Attached	------	Check this box if any continuation forms are attached to the voucher and write 'SEE ATTACHED' in the coding block.