Bureau of Accountancy

Fiscal Year Closing Instructions 2011

There are two options for downloading and printing the Fiscal Year 2011 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 Department'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 protected and fill-in enabled for your convenience.
Departments will be able to submit information by filling in the gray highlighted areas for MS Word forms and by filling in designated cells in MS 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.)

Section/ Page No.	Description
1 2	Introduction Letter Table of Contents Fiscal Year End Closing Calendar

Fiscal Year End 2011 Closing Instructions
Section	Title	Forms
A	Department Bank Accounts and Investments	Bank Account Information Form Bank Accts & Investment Representation Form Fiduciary Account Form
B	Imprest Funds	Accountability Workbook Accountability Cert Form PPR1 Request Form
C	Revenue Recognition: Unbilled (URE), Billed (RE), and Cash Receipt (CRE)
D	Revenue Recognition in Proper Fiscal Year Department Cash Transfer Journal Entry (Deposit J2)
E	Department Sign-Off and Reconciliation 2011 Revenue to REVSMA-001 Prior Year Receivables to REVYA-001 as of June 30, 2011 Advances to AGOADV-001 as of June 30, 2011	Revenue Reconciliation Workbook
F	Accrued General Fund Expenditures – OTPS
G	Accrued General Fund Expenditures – PS
H	Accrued General Fund Expenditures - OTPS (PRM1 $75,000 and Over)
I	Estimated Disallowances of Federal, State and Other Aid	Disallowances of Grants Workbook
J	Single Audit
K	Intracity Purchases
L	Capital Projects Expenditure Accruals
M	Capital Accounting Records Reconciliation	Rep of Department Cap Int Rcrd Recon & FMS Acctg Cap Sys Schedule of Differences
N	Capital Assets Accounting	Capital Assets Cert Letter
O	Vacation and Sick Leave
P	Lease Expense
Q	Lease Income	Lease Inc Cert
R	Inventory of Supplies	Inv Supply Cover Sheet Detail Inv Report Form
S	Fiduciary Accounts	Fiduciary Acct Cert & Rep Letter

Appendices
Section	Appendix
1	Selected Deloitte & Touche, LLP Management Letter Observations and Recommendations
2	Comptroller's Office Contact Sheet / E-mail Addresses
3	Governmental Accounting Standards Board Statements Issued in Fiscal Year 2011 (GASB 49, 54, 59)
4	Comptroller’s Office Revenue Monitors Contact List

Download All Appendices

Additional GASB Resources

GASB 49 Policy and Procedure Manual

Office of the Comptroller
City of New York
One Centre Street, New York, NY 10007
Phone: (212) 669-3916

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