STATE OF NEBRASKA

 


Department of Administrative Services

Dave Heineman                                                                                    Gerry Oligmueller

Governor                                                                                              Acting Director

                       

Date:                July 21, 2006

To:                   All Agencies, Boards and Commissions

From:               Paul Carlson, State Accountant

                        State Accounting - Department of Administrative Services

Subject:            2006 PSL ENCUMBRANCE CERTIFICATION

 

In order for agencies to carryover fiscal year ended June 30, 2006 Personal Services Limitation (PSL), they are required to complete the encumbrance certification process.  The Legislature allows for any remaining appropriation/authority to be re-appropriated automatically in the middle of the biennium unless specifically excluded; however, PSL must be encumbered.  State Accounting will provide the PSL Mid-Biennial Carryover Report for agencies to certify via the State Accounting website (www.das.state.ne.us/accounting/nis/reports).  No hard copies will be sent to agencies. 

 

The PSL Mid-Biennial Carryover Report will be run in draft form prior to the final certification.  This will assist agencies in determining if the amount being calculated is accurate.  If it is not correct or an agency has not encumbered any transactions, agencies have until July 31, 2006 to process additional transactions.  A final copy of the July 31, 2006 PSL Mid-Biennial Carryover Report will be posted on the State Accounting website Wednesday, August 2, 2006.  Agencies should print off a copy of the pages related to their agency and have the Agency Director sign that copy.  The original signed copy should be returned to State Accounting by Wednesday, August 9, 2006.  If you have a monthly payroll and no certification is necessary, you need to send a certified copy of the PSL Mid-Biennial Carryover Report or you can send an email to Patty Richard (email below) stating that no certification is required for your agency.  This email should be copied to your agency director.

 

Information from the signed Certified PSL Mid-Biennial Carryover Report will be used by the State Budget Office to increase the Personal Service Limitation. A journal entry will be created that will load the PSL Encumbrance information into the Budget Status.  If you do not want this information automatically loaded, please contact Patty Richard at the email or phone number below.

 

Below is the schedule for the PSL Certification Process:

 

July 24             7-21-06 PSL Mid-Biennial Carryover Report is available for review purposes.  This will be posted on the State Accounting website so agencies may review it to determine PSL has been correctly encumbered.

July 24-28        Agencies should run the PSL Encumbrance Detail Report as of 7-21-06 to ensure it ties outs to PSL Mid-Biennial Carryover Report.

July 31             7-28-06 PSL Mid-Biennial Carryover Report is available for review purposes.  This should agree with the 7/28/06 PSL Encumbrance Detail Report.

August 2           7/31/06 Certified PSL Mid-Biennial Carryover Report is available. These should agree with the 7/31/06 PSL Encumbrance Detail Report.  Agencies can print the report from the State Accounting website.  If it is accurate, Agency Directors should sign the report and it should be returned to State Accounting.

August 9           Agency Director signed copy of Certified PSL Mid-Biennial Carryover Report due to State Accounting .  Certifications received after this date, are not guaranteed PSL Authorization. Contact Patty Richard (471-2238) if necessary.

August 31         State Budget PSL Re-Appropriation.

September 8     State Accounting loads Budget Status with PSL Re-Appropriations.

 

Payroll transactions are not voucher transactions; therefore, the Prior Year Obligation Voucher Processing document type (P9 ) does not identify these transactions for the certified encumbrance report.  A Manual Encumbrance created as a J9 document in the PB ledger should be created.  Instructions for creating manual encumbrances can be found in the Budget Training Manuals found on the NIS Home Page.

 

Attached you will find a memo that may assist you in the PSL Encumbrance Process.

 

If you have any questions, please feel free to contact Patty Richard at the email or phone number below.

 

Patty Richard

State Accounting

Dept. Administrative Services

State Capital

402-471-2238

prichard@notes.state.ne.us

 

 

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