Transcription
FISCALPOLICYANDPROCEDURESMANUALState of Alabama
Table of ContentsCHAPTER 1 INTRODUCTION AND INTEGRATION . 11-1PURPOSE AND ORGANIZATION OF THE MANUAL .11-2COMPONENTS .21-3TRANSACTION PROCESSING .2CHAPTER 2 BUDGETING . 32-1STATUTORY AUTHORITY .32-2THE BUDGETING PROCESS.32-3REVERSIONS .102-4MANAGEMENT REPORTS .112-5TABLE LOOK-UP .112-6BUDGETING FORMS .11A.B.C.D.OVERVIEW OF THE BUDGETING PROCESS .3APPROPRIATIONS .4ALLOTMENTS .4OPERATIONS PLANS AND EXPENSE BUDGETS .51. Operations Plans .52. Development of Agency Operations Plans .53. Expense Budgets .64. Appropriation, Allotment and Operations Plan Revisions .75. Performance Report .8E. UNLAWFUL USE OF APPROPRIATIONS .8F. EMERGENCY APPROPRIATIONS .8G. USE OF DEPARTMENT AND INSTITUTION RECEIPTS .9H. APPROPRIATION TRANSFERS .9A.B.C.D.A.B.C.YEAR-END ENCUMBRANCE PROCEDURES .10YEAR-END ACCOUNTS PAYABLE .10THE THIRTEENTH ACCOUNTING PERIOD .10ACCURACY OF REVERSIONS .10BUDGET QUERY STRUCTURE 1 LEVEL 1 (BQ1LV1) .11BUDGET QUERY STRUCTURE 1 LEVEL 3 (BQ1LV3) .11OBPL - OBLIGATION PLAN REPORT (AFIN-BUD-013) .11CHAPTER 3 RECEIPTS . 123-1STATUTORY REQUIREMENTS.123-2DOCUMENT FLOW OF CASH RECEIPTS .123-3TYPES OF CASH RECEIPTS AND ACCOUNTING EFFECTS .13A.B.GENERAL .13TYPES OF RECEIPTS .131. Revenue and Other Sources .132. Balance Sheet Receipts .143. Refunds of Disbursements .15C. USE OF THE LOCATION CODE .17
D.1.2.3.4.CORRECTING OR MODIFYING A CASH RECEIPT .17General Instructions .17Correction of Prior Year Receipts .18Bad Checks .19Adjustments to Prior Year Cash In the 13th Accounting Period .213-4MANAGEMENT REPORTS AND PAGE LOOK UP.233-5QUICK REFERENCE FOR CODING REVENUES AND RECEIPTS .24A.B.C.D.E.F.REVENUE SUMMARY REPORT BY ACCOUNTING PERIOD (AFIN-AR-001A) .23BALANCE SHEET REPORT (AFIN-GA-002) .23DOCUMENT CATALOG .23CASH BALANCE PAGE (CBALSM) .23LOCATION TABLE (LOC) .23REVENUE SUMMARY (BQ13LV2) .23CHAPTER 4 PURCHASING . 254-1AUTHORITY AND RESPONSIBILITY .254-2THE PURCHASING PROCESS.254-3ACCOUNTING AND BUDGETARY EFFECTS .254-4CLASSIFICATION OF PURCHASES.264-5PURCHASE REQUIREMENTS .27A.B.C.A.B.C.D.E.F.G.H.I.J.K.L.M.NON-COMMODITY PURCHASES.26COMMODITY PURCHASES ( 1,000 OR MORE).26SERVICES .26AGENCY AUTHORITY .27PURCHASES BETWEEN 1000 AND 14,999.99 .27PURCHASES GREATER THAN 14,999.99 .27ADVERTISEMENT/SOLICITATION OF BIDS .28AWARD OF CONTRACTS.28ASSIGNMENT OF CONTRACTS .28LETTING OF CONTRACTS WITHOUT PUBLIC ADVERTISEMENT .28PRIORITY AUTHORIZATION .28SOLE SOURCE .29OPEN END PO/DO REQUIREMENTS .29PURCHASE NEGOTIATIONS .29PRODUCTS BY THE ALABAMA INSTITUTE FOR THE DEAF AND BLIND (AIDB) .30CANCELLING A CONTRACT .30CHAPTER 5 CONTRACTS . 315-1INTRODUCTION .315-2STATUTORY/APPROVAL REQUIREMENTS .31A.B.C.D.E.F.G.H.DISCLOSURE STATEMENT .31REVIEW BY THE LEGISLATIVE CONTRACT REVIEW OVERSIGHT COMMITTEE .31GOVERNOR'S APPROVAL OF ALL CONTRACTS .31ASSIGNMENT OF CONTRACTS .31CONTRACTS/INTERAGENCY SERVICE AGREEMENTS BETWEEN GOVERNMENTAL ENTITIES .31EMERGENCY CONTRACTS .32ADDITIONAL LAW CITATIONS AND REGULATIONS GOVERNING CONTRACTS .32VERIFICATION OF EMPLOYMENT ELIGIBILITY BY EMPLOYER SEEKING ECONOMIC INCENTIVES (E-VERIFY)
335-3CLASSIFICATION OF CONTRACTS .33A.B.C.D.CONTRACTS FOR THE PURCHASE OF PERSONAL PROPERTY .33CONTRACTS EXECUTED BY THE DIVISION OF CONSTRUCTION MANAGEMENT .34CONTRACTS FOR PUBLIC IMPROVEMENTS .34CONTRACTS FOR PERSONAL AND PROFESSIONAL SERVICES.345-4PERSONAL AND PROFESSIONAL SERVICES CONTRACTS .355-5ADMINISTRATION OF PERSONAL SERVICES CONTRACTS .405-6ADMINISTRATION OF PROFESSIONAL SERVICES CONTRACTS .40A.B.C.D.INDEPENDENT CONTRACTOR VERSUS EMPLOYEE.35REQUIRED CONTRACT INFORMATION .37THE LEGISLATIVE CONTRACT REVIEW OVERSIGHT COMMITTEE .39APPROVAL BY THE GOVERNOR .39A.B.C.SUBMISSION TO STATE PERSONNEL DEPARTMENT .40SIGNATURES/APPROVALS .40PAYMENTS TO CONTRACT EMPLOYEES .40A.B.C.D.E.F.G.H.I.J.K.SUBMISSION TO THE STATE COMPTROLLER'S OFFICE .40RFP PROCESS .41NEW/ORIGINAL CONTRACTS .41NEW/ORIGINAL INTERAGENCY SERVICE AGREEMENTS(AGREEMENTS BETWEEN TWO STATE AGENCIES) 41CONTRACT ENCUMBRANCES .41THE ACCOUNTING EFFECTS OF CONTRACT TRANSACTIONS .42CONTRACT MODIFICATIONS/AMENDMENTS .42MULTI-YEAR CONTRACTS.42PAYMENTS TO CONTRACTORS .42REPORTS .43SOFTWARE .43CHAPTER 6 EXPENDITURES AND DISBURSEMENTS . 446-1STATUTORY REQUIREMENTS.446-2FLOW OF DOCUMENT PROCESSING .456-3TYPES OF WARRANTS and Electronic Funds Transfers (EFT) .466-4ACCOUNTING EFFECTS OF EXPENDITURE TRANSACTIONS .476-5PAYMENT TYPES .48A.B.C.PROCESSING PROCEDURES .45DEPARTMENT RESPONSIBILITIES .45PRE-AUDIT RESPONSIBILITY .46A.B.C.A.ISSUANCE OF PAYROLL WARRANTS/EFTs .46ISSUANCE OF INTERFACE WARRANTS/EFTS .46ISSUANCE OF EXPENSE WARRANTS/EFT.46PAYMENT FOR PURCHASES WITH A PURCHASE ORDER .48Material Receipt Form .48Cost Overruns on Purchase Orders.49Costs are less than Purchase Orders .49B. PAYMENT FOR GOODS AND SERVICES PURCHASED WITHOUT A PURCHASE ORDER .491. Purchases up to and including 1,000 .492. Emergency Purchases from 1,000.01 to and including 14,999.99.49C. PAYMENT OF NON-PURCHASING CONTRACTS .501.2.3.
D.E.F.PAYMENT OF NON-COMMODITY PURCHASES .50PAYMENT OF INTERFUND PURCHASES .51PAYMENT FOR REIMBURSEMENT OF TRAVEL EXPENSES .511. IN-STATE PER DIEM TRAVEL.512. TRAVEL QUALIFYING FOR ACTUAL AND NECESSARY EXPENSE REIMBURSMENT – IN-STATE AND OUT-OFSTATE .54G. CONTRACT TRAVEL FOR GROUP FUNCTIONS (IN-STATE) .59H. ADVANCE TRAVEL/PREPAID TRAVEL .591. Eligibility For Advance Travel And Prepayment Of Travel Expenses .602. Applying For Advance Travel Or Prepayment Of Expenses .603. Processing The Initial Payment Request .604. Processing Payment Request After Travel Is Complete .60I. APPLICANT'S TRAVEL EXPENSES FOR RECRUITMENT PURPOSES .61J. REIMBURSEMENT FOR EMPLOYEE MOVING EXPENSES .62K. Payment for PROFESSIONAL LICENSES, CERTIFICATION, TRAINING, AND MEMBERSHIP DUES .62L. PAYMENTS TO CONTRACTORS FOR PROFESSIONAL SERVICES .63M.PAYMENT OF REFUNDS .
Rev. 11/2018 State of Alabama Fiscal Policy and Procedures Manual Page 17 . Dr Cash (BS Account 1001) Cr Vouchers Payable Adjustments (BS Account 2901) The net effect of this receipt is to decrease the original 13 th accounting period expenditure and to increase cash in the current fiscal
