INSTRUCTIONS
ACCRUAL RESPONSE FORM
PURPOSE: To provide summary accrual information
for items not captured in
1. Review the listing of Accrual Definitions
to see if your agency has any of the items that need to be reported to State
Accounting.
2. If there are no accrual items, check
the first box in the certification and return the form to State Accounting by
August 15.
3. If there are accrual items, to be
reported, check the second box in the certification and complete the remainder
of the form.
4. Determine the source for gathering the
information needed to complete the remainder of the form.
5. For each accrual item, use a separate line
on the Accrual Response Form for each
6. Accrual Item No. Enter the corresponding number from the
Accrual Definitions listing in the first column.
7. If there are sub-items by individual
accrual item, use a separate line for these amounts.
Note: Review the Accrual Definitions listing and
the sample forms to assist in this
classification.
8. Complete the information required in the
Accrual Contact/Documentation Form for each distinct accrual sub-item that is
listed on the Accrual Response Form.
9. Please return this form by August 15 . If your response
will be late, please contact us.
INSTRUCTIONS
ACCRUAL
CONTACT/DOCUMENTATION FORM
PURPOSE:
To provide an audit trail for the
process used and the documentation that is available to verify the amounts
reported on the Accrual Response form.
1. File this form if any amounts were
reported on the Accrual Response Form.
Note: Additional
copies of the form should be reproduced to document each item and sub-item on
the response form.
2. Complete a section of the form for each
distinct accrual sub-item. Note – only one section need be filled out, even
though there may be more than one line of the same sub-item on the accrual
response form.
3. Identify the name of the accrual item (and
sub-item if necessary).
4. Describe the process used to compile the
amounts reported.
5. Indicate the documentation source(s)
available to substantiate the amounts reported.
If the supporting documentation is not too many pages in length, you may
want to attach the documentation to the Accrual Contact/Documentation
Form. By sending the documentation, you
can help expedite the audit process and may save yourself time by not having to
answer questions from the auditors or State Accounting staff.
6. List the names and phone numbers of the
persons to contact if there are questions about the amounts reported.
7. Please return this form by August 15 . If your response
will be late, please contact us.