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DATE: May 22, 2002
TO: Agency Addressed (No. 11, 2001-02))
FROM: Douglas A. Darling, Director
Division of Accounting & Auditing
Office of Comptroller
SUBJECT: FISCAL YEAR CLOSEOUT

The following dates have been established for processing transactions affecting the 2001-02 fiscal year:

PAYROLLS

All payrolls and related transactions submitted in accordance with your Agency payroll calendar for June 2002 will be processed as 2001-02 transactions.

All negative balances must be cleared by the close of business on June 28, 2002. Agencies must input their data into Departmental Accounting by the close of business on June 26, 2002 in order for the voucher to be posted on June 28, 2002. Agencies that have negative balances on June 28, 2002, and no vouchers pending, must provide the Bureau of State Payrolls with one account code so that these balances can be cleared. We will be unable to post to multiple accounts.

We strongly recommend that agencies closely monitor account balances in order to avoid delays in paying employees at the end of the fiscal year.

ON-DEMAND PAYROLLS

Any transactions entered and approved by 5:00 P.M. on June 28, 2002 will be processed as fiscal year 2001-02 disbursements. As a reminder, the On-Demand Payroll system will be used to process manual payrolls and revolving fund reimbursements by Bureau of State Payrolls and agencies that have received training.

CLASS C PAYROLLS

We await the outcome of the 2002 Legislative Session regarding Class C Travel. Last fiscal year, the Implementing Bill for 2001-02 General Appropriations Act prohibited the reimbursement for Class C travel on a per-diem basis and did not allow a traveler to receive subsistence allowance. As such, the Comptroller's Office did not process any payment for Class C travel incurred during fiscal year 2001-02.

YEAR-END BONUSES

Agencies may submit year-end bonus payments either through COPES or the PC Payment System on any of the following payrolls:

Processing Date Payroll Type Warrant Date
6/3/2002 Awards Payroll* 6/5/2002
6/4/2002 Supplemental Payroll 6/10/2002
6/10/2002 Biweekly Payroll 6/14/2002
6/12/2002 Awards Payroll* 6/14/2002
6/17/2002 Awards Payroll* 6/19/2002
6/18/2002 Supplemental Payroll 6/24/2002
6/20/2002 Monthly Payroll 6/28/2002
6/24/2002 Biweekly Payroll 6/28/2002
6/25/2002 Awards Payroll* 6/27/2002

* The Awards Payroll is a warrant only payroll and will not generate EFT payments.

** Please see Comptroller Memorandum No. 09 (2001-2002) dated May 03, 2002 for additional year-end bonus information and processing instructions.

CASH DISBURSEMENTS

1. Vouchers presented to the Comptroller's Office for payment by 5:00 P.M. June 28, 2002 will be processed as 2001-02 disbursements.

2. Disbursement transactions below the voucher audit threshold must be input into Departmental FLAIR by 6:00 P.M. June 27, in order to be processed as 2001-02 disbursements.

3. Vouchers input into Departmental FLAIR on or before June 27, but not delivered to the Bureau of Auditing by 5:00 P.M. June 28 will be deleted from the Comptroller's pre-audit file. These vouchers will have to be corrected in FLAIR and resubmitted as 2002-03 vouchers.

4. Departmental FLAIR will not process disbursement transactions entered on June 28 because the vouchers would not be available until after the June 28 deadline. Departmental FLAIR will generate a Transaction 58 for all vouchers producing disbursements. Consequently, all disbursement transactions including purchasing card and invoice tracking entered into Departmental FLAIR on June 28 will return to approval level 008. FLAIR will purge the voucher print file on the night of June 28 to ensure that no vouchers will print on July 1, 2002.

5. Batch disbursement transactions processed through Departmental FLAIR must be presented to the Bureau of Production Control by 1:00 P.M. Thursday, June 27 in order for the resulting voucher schedules to be available for printing on the morning of June 28. Batch transactions processed on file transfers by the State University System (SUS) must be received by FLAIR on the night of June 26 in order for the vouchers to be available for printing on June 28.

6. Expense tape batch input into the Central Accounting System must be delivered to the Bureau of Production Control by 1:00 P.M. June 28, 2002. The Bureau of Auditing must receive the supporting documentation by 5:00 P.M. on the same day.

7. No SUS accounting file transfers will be accepted on the night of June 28, 2002. FLAIR will accept only Property update transfers the night of June 28.

CASH RECEIPTS

1. The Treasurer will receive bank deposit slips that have been validated by 2:00 P.M. June 28 via facsimile or hand delivery until 5:00 P.M. June 28 for processing if the Treasurer receives a confirmation and the deposit is entered into a “T” status in FLAIR prior to 5:00 P.M. June 28. At 5:00 P.M. June 28, unverified receipts on the Treasurer's file will be rejected (placed in “R” status) and returned to the agencies by the Treasurer. On the night of June 28, Departmental FLAIR will purge all outstanding cash receipts records from the cash receipts file. FLAIR will produce a report for each agency that had outstanding records purged. Agencies will need to make correcting entries in Departmental FLAIR for all records purged from the cash receipts file.

2. Cash receipts may be input on June 28, transmitted to the Treasurer, and verified on June 28. Supporting documentation that is validated by 2:00 P.M. June 28 must be delivered to the Treasurer by 5:00 P.M. June 28 in order for the deposit to be posted to fiscal year 2001-02. The Treasurer must be able to read the bank validation on the deposit slips.

3. Those agencies depositing through the Treasurer's concentration system must deliver a bank validated deposit slip on deposits made before 2:00 P.M. June 28 to the Treasurer by 5:00 P.M. June 28. Except for wire transfers, the Treasurer will receipt no deposits made after 2:00 P.M. June 28 for the 2001-02 fiscal year.

4. Cash receipts transactions for current year refunds must be verified by the Treasurer by 3:00 P.M. June 26 in order for the resulting JT-2 to be available for printing on the morning of June 27 and be delivered to the Bureau of Auditing by 5:00 P.M. June 28. Expense refunds verified by the Treasurer on June 28 will remain in the Refund account (001800).

5. Cash refunds in Clearing Accounts must be cleared to the Treasurer by the close of business on June 26 so that they may be transferred to the Treasurer and verified on June 27. Expense refunds cleared from Clearing Accounts after this time will remain in the Refund account (001800)

6. Please review all uncleared Clearing Fund deposits by requesting the Immediate Detail of Clearing Funds Deposits report through the CP function. A report of Clearing Funds not cleared is also available in the standard logon.

7. The Treasurer's last day of processing debit memorandums for returned checks for agencies will be on June 25 for fiscal year 2001-02. The Treasurer's last day of processing debit memorandums for returned EFT transactions will be on June 28 for the 2001-02 fiscal year.

WARRANT/EFT CANCELLATIONS

All expense warrants returned for cancellation that are received by 5:00 P.M. June 28 will be processed as current year business. Please note that cancellations for payroll warrants are performed by the agencies and must be both added and approved online by 5:00 P.M. June 28. EFTs marked for deletion by 11:00 A.M. Wednesday, June 26 will be restored to agency accounts in June 2002. Agencies should review their accounts to ensure that the appropriate prior year cancellation revenue category code, 003700, has been established.

REFUND OF OVERPAYMENT OF SALARY

Any refund of overpayment of salary approved by entering the deposit number online by 5:00 P.M. June 28 will be processed in the 2001-02 fiscal year. Please refer to the Payroll Preparation Manual, Volume V, Section 2, for instructions on approving salary refunds.

SETTLEMENT VOUCHERS

Proposed or provisional settlement agreements must be received by the Bureau of Auditing, Room 434P, Fletcher Building, or the Bureau of State Payrolls, Room 364, Fletcher Building, not later than 5:00 P.M. June 10 to allow time for review and approval. Previously approved proposed or provisional settlement agree- ments attached to payment vouchers received by the Bureau of Auditing by 5:00 P.M. June 28 will be processed as 2001-02 disbursements.

Timely resolution of settlement agreements is encouraged and recommended; however, settlement agreements must be submitted with sufficient detail and in a form sufficient to enable a prompt pre-audit. Those settlement agreements with voluminous detail that may hinder timely processing of other settlement agreements should be considered for processing as Certified Forward items. All settlement agreement payment vouchers not meeting the requirements of Bureau of Auditing, Voucher Processing Handbook, Chapter 1, page 10, or the Bureau of State Payrolls' Payroll Preparation Manual, Volume IV, Section 13, will be returned for rescheduling as charges against FY 2002-03 appropriations or certifications forward, as appropriate. Any questions relating to this process and/or documentation requirements should be directed to the Bureau of Auditing or the Bureau of State Payrolls.

OTHER ITEMS

1. Because of the heavy workload experienced at year-end, it is our intent not to accept manually prepared vouchers from agencies. Requests for exceptions to this policy should be directed to the appropriate Bureau Chief. Your cooperation in minimizing these exception requests will help us to close out the fiscal year in a timely manner.

2. All old negative balances should be cleared no later than June 21.

3. All functions of FLAIR will be operational for the entire day on June 28. However, please realize that no disbursement transactions entered on that day will produce vouchers. FLAIR will purge the voucher print file on the night of June 28 to ensure that no vouchers will print on July 1, 2002.

4. Statewide document number will be reset to begin with the number x3000000001 on July 1, where x denotes the data base on which the number is used. The number in the first position is incremented each year to avoid duplication of statewide document numbers across fiscal years.

5. Departmental FLAIR will be available on Saturday, June 22, 2002. However, all work will be processed as Monday input as usual.

CERTIFICATION FORWARD AT JUNE 30, 2001

No changes are known for the Certifications Forward process on June 30, 2002. Below is a summary of the Certification Forward information:

1. As was done in prior years, the CFI (Certified Forward at June 30, 2001) and NCFI (Certified Forward at June 30, 2002) fields will be available in FLAIR. Certifications forward at June 30, 2002 will be processed based on the NCFI. All items marked for certification on or before June 28, 2002 will effectively be marked in both the CFI and NCFI. FLAIR will read all subsidiaries on the night of June 28, 2002 and set the NCFI to a blank.

2. At the agency's request, FLAIR will reset the NCFI-C on all non-FCO state fund items (except those in SF-8) on the accounts payable and/or encumbrances subsidiaries at 6:00 P.M. June 28, 2002 for certifications forward, and agencies must “unmark” those items not to be certified. Receivables and memo encumbrances without a vendor will not be automatically marked.

Agencies should request automatic marking of subsidiary files in writing by Monday, June 3, 2002. Letters should identify which subsidiaries, if any, should be marked and the letters are to be mailed to:

Mr. Raymond B. Marsh, Director
Division of Information Systems
101 E. Gaines Street
Fletcher Bldg. Room 226
Tallahassee, FL 32399-0350

No subsidiaries will be marked for requests received after June 14, and telephone requests will not be honored. The letter should also include a request for FLAIR to create an FCO Certifications Forward file from your Projected Information file records, if you so desire. Otherwise, these records will have to be built manually as part of the FCO Certification process. FCO Certifications records from last year have been purged from the file and are not available for update.

3. For those agencies not using the FLAIR automated marking, certifications forward may be manually marked in one of the following ways:

a. Enter the “C” on the appropriate 60, 80, or 90 trans-action (NOT 6S, 8S, or 9S subsidiary updates) as part of the original input. Use this method only after June 30, 2002 because FLAIR will reset the NCFI to a blank on that night and any markings prior to that action will effectively be lost. After June 30, transactions 60, 80, or 90 that carry a “C” will update NCFI (Certification Forward at June 30, 2002) regardless of PPI. However, to record the balance as of June 30, 2002, the appropriate PPI must be entered.

b. Call the items up on subsidiary inquiry/update screens and update them with a blank PPI to carry the “C” in a single update mode. Subsidiary inquiry screens will show both the CFI and NCFI fields.

c. Call the items up on the 1S-X screen and update them to carry the “C” and the date received for accounts payable in a multiple update mode. 1S-X may be used only for items that have no 2001-02 activity.

4. To “unmark” items that will not be certified forward, the item should be retrieved using the appropriate subsidiary update with a Blank PPI, or the IS-X screen (if there has been no current year activity), and erase the “C” in the CF field. This will remove the “C” from the NCFI.

5. Memo Accounts Receivable and Memo Encumbrances without Vendors may not be marked for certifications forward.

6. NCFI will be retrieved from the appropriate subsidiary Payment/Receipt in 2001-02, but may be overridden before processing.

7. As was done last year, Fixed Capital Outlay will be certified forward through the FLAIR Certified Forward system. Consult the EOG Office of Policy and Budget for instructions in this area. In keeping with the policy of prior years, no FCO accounts will carry a certified forward indicator, but instead, will utilize the year indicator to identify appropriations to a specific year.

8. Certified forward processing must run before you close the year and cannot be run on the night of your year-end closing. This process is requested through the PE function. Certified forward information will be transferred to EOG upon request to the FLAIR Help Desk by the agency.

Requests must be called into the Help Desk by 2:00 P.M. on the day that you wish the transfer to occur. Only subsidiary records with positive balances will be processed and reflected on the certified forward reports. The certified forward processing and EOG transfers are separate, independent processes and must be scheduled/requested as such. If you close the year without first completing the certified forward processing, the transaction 07s to record GLs 122xx, 131xx, 134xx, 911xx, and 931xx will not be recorded.

9. You do not have to run certified forward processing before you can pay items to be certified. The prior year, or June 30, 2001, subsidiary file balances are utilized for certified forward processing, but the current year on-line subsidiary function continues with updates to current year balances. Records with prior year balances will not be purged while you are in dual-year processing.

SUMMARY

Each agency can assist with closing the 2001-02 fiscal year in the following manner:

1. Make every effort to submit substantially all your vouchers to the Bureau of Auditing by Friday, June 21.

2. Carefully check cash and appropriation balances in all accounts to ensure that sufficient amounts are available. This will eliminate delays or rejections of payments due to funds shortages.

3. Agencies using selected operating accounts for consolidating salary payments must adjust these accounts to reflect the correct salary disbursements before the close of the fiscal year. Transfers of salary charges must be made to the applicable accounts to eliminate year-to-date negative disbursement balances.

4. Carefully review year-to-date balances in all accounts to ensure that appropriations are not over-expended and that atypical balances do not exist. Generally, accounts must not be closed out showing atypical year-to-date balances.

For additional information, please contact the following:

Bureau of Accounting 410-9951, SC 210-9951
Bureau of Auditing 410-9194, SC 210-9194
Bureau of State Payrolls 410-9416, SC 210-9416

Your assistance and cooperation are appreciated.


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