State Accounting

Section - Year End Procedures

Subject-Year End Processing	Procedure No.
Year-End Procedures-Table of Contents	235.000
Year-End Procedures-General Overview of Year-End Processing	235.025
Year-End Procedures-Proper Fiscal Year to Charge Goods/Services	235.050
Year-End Procedures-Proper Fiscal Year on Document	235.075
Year-End Procedures-Deadlines for Processing Previous Fiscal Year Payments	235.100
Year-End Procedures-Identifying and Working with Late Vendors	235.150
Year-End Procedures-Prepayment of Next Year's Expenses	235.200
Year-End Procedures-Payments Crossing Fiscal Years	235.250
Year-End Procedures-Correcting Payments Paid Out of the Incorrect Fiscal Year	235.300
General Services-Purchasing	235.350
Year-End Procedures-Roll/Delete Pre-Encumbrances and Encumbrances	235.400
Year-End Procedures-Cash Receipts	235.450
Year-End Procedures-Credits Received in a Year Different Than Goods/Services Received	235.500
Year-End Procedures-Refund of Fees	235.550
Year-End Procedures-Unusual Expenses	235.600
Year-End Procedures-Lease-Purchase Buyouts	235.650
Year-End Procedures-Payments Involving Non-Appropriated Funds	235.700
Year-End Procedures-Cancelled/Outdated Warrants	235.800
Year-End Procedures-Carry-Forward of Non-General Funds/Appropriations	235.850
Year-End Procedures-JV1 GAAP Coding	235.860
Year-End Procedures-Reversion Process	235.900
Year-End Procedures-Closing Entries	235.950