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Requests should include the following: Explanation and supporting documentation (preferably an invoice) Restricted grant funds are not required to accrue expenditures or encumbrances. Note: Departments are no longer required to identify the accrual type. The following is for informational purposes. Accrual Types: A accruals (STATE FUNDS ONLY). Valid open orders of goods or services received after June 30th will be accrued as A accruals upon request of departments. These will be used for budgetary purposes only. Very few A accruals are prepared at fiscal year end. Only items $500.00 or more will be accrued. Any item under $500.00 will be considered immaterial and will be expensed in the next fiscal year as a prior year expense. Reminder, prior year activity must have a value equal to or greater than $100. Valid open orders of goods or service received after June 30 will be accrued only if there is valid documentation that the order was placed prior to June 30th. (E.g. purchase order recorded in Banner, order confirmation or other proof that the order was placed prior to June 30th). B accruals (All Funds including State Funds). Valid open orders on goods or services received on or before June 30th, but not recorded in Banner will be accrued as B accruals. Every effort should be made to ensure that invoices on hand are entered by the dates listed on the critical cutoff schedule. The majority of accrual entries prepared at fiscal year-end will be B accruals. Only items $500.00 or more will be accrued. Any item under $500.00 will be considered immaterial and will be expensed in the next fiscal year as a prior year expense. Reminder, prior year activity must have a value equal to or greater than $100. Valid orders of goods or services that have been received prior to or on June 30, but have not yet been paid will be accrued. Recording of Accrual Entries at FYE The Accrual Team will review encumbrances and departmental requests to determine which ones qualify as accruals and will generate the necessary accounting transactions. Reversal of Accrual Entries in the New Year In the next fiscal year, an automatic entry is made to reverse the accrual transaction. When payments are made for accrued expenses they are processed as usual in the new fiscal year. It is the departments responsibility to make sure the index and account code match the original accrual accounting when making the payment in the new year. Payment of Accrued Expenses in the New Year As Accounts Payable and departments pay for items in the new fiscal year they should verify if an item was accrued. If the item was accrued, the actual accrual JV number will be entered in the line item text field of the BANNER Finance Invoice Form (JAAINVE). Accrual Categories DOCUMENT TYPERESPONSIBLE PARTYPROCEDURESACCRUAL PREPARATIONAll Requisitions and all Purchase Orders Accounts Payable & Purchasing 1) Encumbrance clean up (beginning June 1) will be done prior to FYE to make sure a reasonable amount is left encumbered against outstanding obligations 2) Accounts Payable runs a report of all open requisitions & purchase orders after June 30th. A copy is sent to departments listing their open items. 3) Departments review & document if goods/materials have been received but not paid by June 30th and return signed copy to AP. 4) AP reviews department report and compares with additional reports/documentation to determine if accrual is valid. 5) Accrual Team completes accrual document for valid A & B accruals. A/P will work with departments to get usage readings on June 30 for copy contracts to be included on accrual document. All other encumbrances will not be accrued and will be liquidated via a normal journal voucher. These encumbrances are considered immaterial and will be expensed in the next fiscal year.Accounts Payable, Purchasing, & Accounting Services will prepare A and B accrual journal vouchers via JRE#XXXX (log of numbers maintained by Accounting Services). A/P should be notified of bills, which were accrued to ensure proper payment in the new fiscal year.Facility Work OrdersFacility Services Accountant, Accounting Services1) Business Services fund accountant and Facility Services accountant meet to review outstanding Facility Work Orders to determine which orders will be accrued. 2) Business Services fund accountant completes accrual document for valid A & B accruals.Accounting Services prepares JRE#XXXX accrual journal voucher.Term ContractsPurchasing - No accruals.Not accrued. Purchasing will liquidate any encumbrances in the encumbrance clean up process.Accrual preparation not necessary.UM ProcardProcard Administrator Typically no accruals needed, because the normal billing cycle ends on the 21st of each month Systems will coordinate daily downloads with the UM Procard Administrator for transactions posted to UMs account between June 20 June 30. Special requests for accruals must be received from the department by the date posted on the Critical Cutoff schedule REMINDER there are no guarantees that Procard purchases made during the interim period will be included on the final statement. If the goods or services have not been received by June 30th, the transaction cannot be accrued unless it is from a state fund. If it is from a state fund, the appropriate documentation is required. Accrual preparation generally not necessary; if requested by Department, Accounting Services will prepare JRE#XXXX accrual journal voucher if approved.Entertainment Travel Independent Contracts Accounts Payable Accounting Services These items are not usually accrued; however accruals can be prepared if requested by a department and includes the proper documentation. 1) All requests to accrue expenses for these activities occurring prior to or on June 30 must be submitted by the date posted on the Critical Cutoff schedule. 2) Accrual Team reviews information to see if it meets FYE accrual criteria and completes accrual document for valid accruals. 3) Any expenses not submitted by deadline will be entered in the new year. Accrual preparation generally not necessary, if requested by Department; Accounting Services will prepare JRE#XXXX accrual journal voucher if approved. A/P should be notified of bills, which were accrued to ensure proper payment in the new fiscal year.Misc .Accruals: Misc. Department requests Utilities Sick and annual leave liability June long distance phone calls Outstanding Library book orders Credit Card Fees for Charges in June Accounting Services Misc. Department requests: 1) All requests to accrue expenses for these activities occurring prior to or on June 30 must be submitted by the date posted on the Critical Cutoff schedule. 2) Accrual Team reviews information to see if it meets FYE accrual criteria and completes accrual document for valid accruals. Remaining accruals will be prepared by the assigned accountant and will include appropriate documentation. In some cases, the accrued amount is an estimation of costs based on historical data. Accounting Services prepares JRE#XXXX accrual journal voucher. A/P should be notified of bills, which were accrued to ensure proper payment in the new fiscal year. Note: Both revenue and expense amounts may be accrued in some situations. Please contact Tara Scott, Accounting Services, x 5802 for any questions or concerns regarding this procedure.     Expenditure Accruals Campus Guidelines  FILENAME \p J:\All BusSrvcs Shared Folders\Fiscal Year End\Procedures\Accrual Guidelines for Campus-Updated 2024.doc  PAGE 3  !"#$%&'()*+?@QRSTUVWXYZ[\]^_`ab ' h0q hcC5 hcC>*CJh<hcCCJ(h<h<CJ( hcCCJ$ hcCCJ( hcC5CJ, hcC5CJ$hcCjhcCUmHnHujhcC@CJ<U ju7 hcCUVmHnHuhcC@CJ<jhcC@CJ<U1 !"#$%&'()*+?@RSTUVWX$a$gd<$a$$a$$ dh&#$/]^a$XYZ[\]^_`ab I Q R S b gdK & FgdK$a$$a$' + ^ c p c + 1 3 G I ] q ~ ! 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