NYC Comptroller's Office Bureau of Accountancy

Fiscal Year Closing Instructions 2009

There are two options for downloading and printing the Fiscal Year 2009 Closing Instructions:

Click here to download the entire set of instructions, or
Click on a particular section only (i.e., 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, CD, or USB Drive. To access these forms/schedules, click on the link that appears under the section that contains the particular document.

PLEASE NOTE THE FOLLOWING:

Please use these links to enter data in a particular form or schedule.
Downloadable forms/schedules have been fill-in enabled.
Agencies will be 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.	Description
1 2 3 6	Letter of Introduction Highlights Table of Contents Fiscal Year End Closing Calendar Instructions Audit Closing Calendar

Fiscal Year End Closing Instructions		Email for Forms	Forms
A	Agency Bank Accounts and Investments	Section A Form	Bank Account Information Form Bank Accts & Investment Representation Form Fiduciary Account Form
B	Imprest Funds	Section B Forms	Accountability Workbook Accountability Cert Form PVR Request Form
C	Revenue Recognition: Unbilled (UR1), Billed (IN1), and Cash Receipt (CR)
D	Revenue Recognition in Proper Fiscal Year Agency Cash Transfer Journal Entry (Deposit J2)
E	Agency Sign-Off and Reconciliation 2009 Revenue to FA34 Prior Year Receivables to FA52 as of June 30, 2009 Advances to FA21 as of June 30, 2009	Section E Form	Revenue Reconciliation Workbook
F	Accrued General Fund Expenditures – OTPS
G	Accrued General Fund Expenditures – PS
H	Accrued General Fund Expenditures - OTPS (PVs/PVMs $75,000 and Over)
I	Estimated Disallowances of Federal, State and Other Aid	Section I Form	Disallowances of Grants Workbook
J	Single Audit
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 Schedule 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	Inventory of Supplies	Section R Forms	Inv Supply Cover Sheet Detail Inv Report Form
S	Fiduciary Accounts	Section S Forms	Fiduciary Acct Cert & Rep Letter
Appendices
1	Selected Deloitte & Touche, LLP Management Letter Observations and Recommendations – Fiscal Year 2008
2	Comptroller's Office Contact Sheet/Addresses
3	List of 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 2009
GASB51	GASB 51 Survey & Questionnaire (Will be fill enabled on the week of June 15)

Download All Appendices