June 9, 1982 COMPTROLLER'S MEMORANDUM NO. 42 (1981-82)

SUBJECT:

GENERAL REVENUE REFUND RECEIPTS, PRIOR YEAR WARRANT CANCELLATIONS AND 12 MONTH OLD CANCELLATIONS

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Effective July 1, 1982, we will no longer maintain detail receipt accounts on refund receipts to the General Revenue fund. All prior year refunds will be deposited to one general revenue receipt account, 1-000-0000-18. All general revenue detail accounts which are currently on the master account file will be deleted after the close of business for the 1981-1982 fiscal year.

We have also established a change in procedures with regard to prior year warrant cancellations and 12 month old warrant cancellations. Effective July 1, 1982, cancellations will be recorded in detail receipt accounts having revenue source codes of 37 and 38 respectively. The necessary accounts will be added to the master account file by our office; no agency action will be required to establish these accounts. General Revenue fund cancellations will be recorded to one account for prior year cancellations, 1-000-0000-37, and to one account for 12 month old warrant cancellations, 1-000-0000-38. Trust fund cancellations will be recorded to accounts established for each individual trust fund subsequent to July 1.

Attached is a revised revenue Account Code Request Form (AC-2) which should be used effective July 1. It has been revised to include these two new standard categories for prior year warrant cancellations and 12 month old warrant cancellations.

Please contact the Bureau of Accounting at 488-2922, Suncom 278-2922 if you have any questions.

THIS MEMORANDUM INCLUDED AN ATTACHMENT WHICH CANNOT BE TRANSMITTED. IF YOU WOULD LIKE TO OBTAIN THIS DOCUMENT, PLEASE CALL THE BUREAU OF ACCOUNTING AT 488-2922.