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Fiscal Year Closing Instructions 2008

There are two options for downloading and printing the Fiscal Year 2008 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

Fiduciary 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

 

7

Governmental Accounting Standards Board Statements Issued in Fiscal Year 2007  

 

Download All Appendices