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New York State Accounting System User Procedures Manual

Volume Name
Encumbrances and Expenditures 		Volume
III		 Date
2/14/95
Section Name
Document Preparation - Cost Center Journal Transfer		 Section
4.1502

FORM NUMBER:                  AC1316

DOCUMENT TITLE:              Cost Center Journal Transfer

PURPOSE:                             To adjust expenditures within the same
                                                  segregation.

PREPARED BY:                     Agency

COPIES:                                   Original - Agency or OSC

DOCUMENT PREPARATION INSTRUCTIONS UNIQUE TO THIS FORM APPEAR BELOW.  OTHERWISE,  FOLLOW INSTRUCTIONS FOR THE JOURNAL TRANSFER/REVENUE TRANSFER (AC22).

 
REF     NAME LENGTH
 TYPE  		    DESCRIPTION
NOTE:  The data entered on the minus (-) transaction lines must match the corresponding data entered from the original document, except 'Amount' which can vary.
1 Originating Agency Code 5   N A code identifying the agency which prepared the document. Codes are found in the Accounting Codes Manual, Volume VIII, Section 3.1190.  Must have all five digits entered.
2 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    COST CTR  VAR  YR
  XX          XXXXXX     XX   XX

Dept 2   N The first 2 positions of the cost center which  indicates the department charged with the expenditure. (Required)
Cost Ctr Unit 6   N The next six positions of the cost center code, identifies the Unit charged with the expenditure. (Required)
Variable 2   AN The ninth and tenth position of the cost center code, identifies cost center unit variables such as funding source, programs and projects within the same organizational unit. (Required if the cost center has a variable.)
Yr 2   N The fiscal year of the appropriation charged. (Required )
NOTE: Agencies should refer to their Cost Center Reporting Attributes Listing (ASC280) report.  This report provides the title of the Cost Center Code, Appropriation Internal Number and Segregation number.
3 Object 5   AN The expenditure object representing the goods or services purchased. The object codes are in the Accounting Codes Manual, Volume VIII, Sections 3.1180 and 3.1185. (Required)
NOTE: For Cost Center Journal Transfers the cost centers and objects for the plus and minus  transactions must point to the same segregation.
4 Amount 18  AN Dollar amount being transferred or adjusted.  (Required and negative amounts must be preceded by a  (-) sign.)
Plus (+) amounts on Cost Center Journal Transfers process as accounting debits which increase expenditures (and decrease revenues)
Minus (-) amounts on Cost Center Journal Transfers process as accounting credits which decrease expenditures (and increase revenues).
5 Reason for adjustment ---------- The reason the Journal Transfer is being submitted.  WHEN USED FOR CORRECTING PREVIOUSLY SUBMITTED DOCUMENTS, THIS FIELD MUST INCLUDE THOSE DOCUMENT NUMBERS. (Required)