Fiscal Year Closing Instructions 2007

There are two options for downloading and printing the Fiscal Year 2007 Closing Instructions:

• Click here to download the entire set of instructions, or
• Click on a particular section only (e.g., if you are responsible for your agency's Imprest Fund, you can click on Section B and download only the pages that refer to Imprest Funds.

There are forms and schedules within several of the sections which can be downloaded, completed and returned to the Comptroller's Office electronically - by E-mail or on a disk. To access these forms and schedules, click on the link that appears under the section that contains the form or schedule.

PLEASE NOTE THE FOLLOWING:

• You must use these links to be able to enter data in a particular form or schedule.
• Downloadable forms/schedules have been fill-in enabled.
• Agencies will be able to submit information by filling in the gray highlighted areas for MS Word forms and by filling in designated cells in Excel worksheets.
• E-Mail for Forms: E-mail addresses are to be used for the sole purpose of submitting downloadable forms. Any questions, concerns, or issues should be addressed by telephone inquiries directly to the parties responsible. (Please refer to the applicable sections on the Closing Instructions.)

TABLE OF CONTENTS

Section/Page No./ Appendice	Description	Email for Forms	* Forms *
1 2 3 6	Introduction Letter Highlights Table of Contents Fiscal Year End Closing Calendar Instructions Audit Closing Calendar
Fiscal Year End Closing Instructions
A	Agency Bank Accounts and Investments	Section A Form	Bank Acct Information Bank Accts & Investment Representation Form
B	Imprest Funds	Section B Forms	Accountability Workbook Custodian Cert Form PVR Request Form
C	Reconciliation of Revenues with FMS Reports	Section C Form
D	Revenue Recognition in Proper Fiscal Year
E	General and Capital Fund Receivables-Billed (IN1s) and Unbilled (UR1s)		Revenue Reconciliation Workbook
F	Accrued General Fund Expenditures - OTPS
G	Accrued General Fund Expenditures - PS
H	Accrued General Fund Expenditures - OTPS (PVs and PVMs $75,000 and Over)
I	Estimated Disallowances of Federal, State and Other Aid	Section I Form	Grant Workbook
J	Inventory of Supplies	Section J Forms	Inv Supply Cover Sheet Detail Inv Report Form
K	Intracity Purchases
L	Capital Projects Expenditure Accruals
M	Capital Accounting Records Reconciliation	Section M Forms	Rep of Agcy Cap Int Rcrd Recon & FMS Cap Sys Sched of Differences
N	Capital Assets Accounting	Section N Form	Capital Assets Cert Letter
O	Vacation and Sick Leave
P	Lease Expense
Q	Lease Income	Section Q Form	Lease Inc Cert
R	Single Audit
S	Fiduciary Accounts	Section S Forms	Fid Acct Cert & Rep Letter
Appendices
1	Selected Deloitte & Touche, LLP Management Letter Observations and Recommendations – Fiscal Year 2006
2	Comptroller's Office Contact Sheet/Addresses
3	Downloadable Forms/Schedules
4	Instructions for Downloading Forms/Schedules from the Comptroller's Website
5	Electronic Funds Transfer (EFT)
6	Common Document Processing Errors to be Avoided
	Download All Appendices