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New York State Accounting System User Procedures Manual

Section Name
Refund of Appropriation - Document Preparation 

     The Document Preparation procedure describes the steps required to accurately complete the Refund of Appropriation Expenditure document (AC 1286), and if needed, the Payee Continuation (AC 2395); the Receipts Continuation (AC 2399), or the Receipts Continuation With Tail (AC 2399A) forms. The procedures that follow are performed by the agency prior to the documents being entered and suspended by the agency (preferred) or sent to OSC for review and processing.

     All documents will be reviewed and approved by OSC-Bureau of Accounting Operations personnel prior to being released for posting to appropriation accounts.

Responsibility Action
Document Preparer - Receipts Continuation If necessary, completes the Receipts Continuation (AC2399) or the Receipts Continuation with Tail (AC2399A) form following the instructions for fields
32 -37. The major areas of the document to be filled in are:

A.  Document Number
      Originating Agency Name
      Originating Agency Number
      Date document is prepared

B. Expenditure information fields which
      identifies the cost center and object
      to be credited (refunded).  Complete
      instructions for completing these
      fields are contained in Section

Document Preparer - Payee Continuation If necessary, completes the Payee Continuation (AC2395) as shown.  The areas of the document to be completed are:

A.  Document Identification fields
      Document Number
      Originating Agency Name
      Originating Agency Number
      Date Document is prepared

B.  Payment Information fields which include the payee name, address, payee amount and other required payment information as outlined for fields 8023.

Document Preparer - All Forms 1.  Ensures total on payee amounts equals receipt amounts and remittance.

2.  Follows Document Number Assignment procedure (Section A.0100 in Standard Procedures section).

3.  Forwards document(s), supporting documentation, and remittance to Batch Preparer.


DOCUMENT TITLE: Refund of Appropriation Expenditure

PURPOSE: Used by agency to request a credit to an appropriation
                      in force.


COPIES:           Original - OSC Revenue Section with supporting        
                         1st copy - Treasury with check
                         2nd copy - Originating Entity (Agency)

1. Originating Agency Code 5   N  Identification code of the agency preparing the batch.  Reference Accounting Codes Manual Vol. VIII
2. Batch Number 6    N Sequential identification number assigned to batch by the originating agency.
3. Batch Type 3    AN Always RFD when agency keys document.  REF when keyed by OSC.
4. Number of Documents 3     N The number of documents in the batch. 
5. Net Amount 18   N The sum of the amounts of the documents in the batch. 
6. Voucher No. 7  AN The alpha/numeric (A/N) identification number of the original voucher to which the refund applies or next available number from agency's Document Register.                   ( Required)
7. Originating Agency -------- The name of the agency preparing the document and batch transmittal. ( Required)
8. Orig. Agency Code 5  N Identification code of the agency preparing the document and the batch.  Reference Accounting Codes Manual for agency codes. (Required)
9. P-Contract 6  AN The P contract number of the original payment, if any. (Required - when applicable)
10. Payment Date 6  N The month, day and year the original payment was made. (Required)
11. OSC Use Only ---------- DO NOT COMPLETE THIS FIELD.
12. Liability Date 6  N The liability date contained in the original payment voucher representing the month, day and year the goods were received or services were preformed, or the ending date of the liability period. (Required)
13. Payee ID Additional 9  N
5  N
The Payee ID number and additional ( if applicable) from the original voucher. If the payee is listed on the Payee Name and Address File, this field also includes the required five character Payee Additional as assigned by New York State. For 3rd Party Recoveries use Payee ID 14-6013200 or leave these fields blank.
14. Zip Code 9  N Postal Zip Code of payee, used as a verification number against the Payee Name an Address File.  ( Required)
15. Payee Amount Refunded 18  N The TOTAL dollar value of the transactions on the document.  Included commas and decimals.  This field, plus all payee amounts from any Payee Continuation document  (AC2395), must agree with the total of field #35 and batch total. (Required)
16. Payee Name 30  AN The payee's name as it appeared on the original voucher.  (Required )  For 3rd party Recoveries use payee name "New York State".
17. Payee Name 30  AN If needed, continuation of Payee Name.
18. Address 30  AN Payee's street address as it appeared on the original voucher. (Required)
19. Address 30  AN If needed, continuation of payee's street address.
20. City  20  AN Name of the city of the payee's address, from the original voucher. (Required)
21. State 2    AN Standard postal abbreviation of the name of the state of the payee's address, from the original voucher.  (Required)
22. Zip Code 9    N Postal zip code in the payee's address.  This must be left justified. (Required)
23. IRS Code 1   AN A (A/N) letter code which indicates the type of non-employee payment.  Codes are found in Section 3.1240 and 3.1245 Accounting Codes Manual.  (Required when applicable
24. IRS Amount 18  N Amount for certain types of IRS reporting as defined by OSC.  Used in conjunction with specially assigned IRS Codes.  (Required - when applicable)
25. Statistic Type 1   AN A (A/N) codes which indicates information chosen to be accumulated.  Reference Sections 3.1220 Accounting Codes ManualRequired for refunds credited to federal fund appropriations.
26. Statistic 5   N The quantity of the Statistic Type accumulated.
27. Indicator - Dept 5  N Identifies payment data in departmental defined categories.
28. Indicator - Statewide 5  N Identifies payment data in Statewide defined categories.
29. Fund Name
Fund Code
5   AN Fund name and fund codes that the money applies to.  Reference Accounting Codes Manual for fund name and number.  ( Required)
30. Amount 18   N The amount to be credited to the specific fund.  (Required)
31. Check #, Amount and Basis for request ---------- The check number, amount and source of refund and the reason for the requested refund. (Required)
32. Authorized signature ------------ The authorized signature of the Agency Finance Officer or agency designee.  (Required)
33. Date The date the document was signed by the Agency Finance Officer or designee.  (Required)
34. Telephone No. Contact number of the Agency Finance Officer or designee. (Required)
35. OSC Review FOR OSC USE ONLY.  Place for the signature and date of the OSC reviewer. (Required)
36. Account Number TREASURY INFORMATION. The account number for the bank account in which the check will be deposited. (Required)
37. Dept
Cost Center
2   N
6   N
2   AN
2   N
The dept., cost center, variable and year combination must be the same as appeared on the voucher(s) which generated the expenditure now being refunded.  This appropriation must be active (not-lapsed). (Required)
38. Object 5   AN The (A/N) code indicating the object of expense.  The object code will be taken from the original voucher.  (Required)
39. Accum 3   AN
3   AN
A field which accumulates amounts in users defined categories.  This field is split into two parts of three characters each.  The firs three Characters are department assigned and used for department accumulations;  the last three are OSC assigned and used for Statewide accumulation.
40. Amount 18   N The dollars being refunded to one, or more, appropriations.  The total of these amounts must equal the amount in filed #15. (Required)
41. Orig. Agency 5     N The identification code of the agency.  All five digits must be entered.  (Required if REF #37 is filled in)
42. Contract 7    AN The number of the Contract to which the original payment applied.  This information is found on the original voucher, if the voucher applied to a contract purchase. (Required - when applicable)


3     N The line number of the encumbrance.