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MD.250.9.15, FNM – Fiscal Year (FY) 2009 Year End Accurals and FY2009 Closing

Maryland Bulletin: 250-9-15
Subject: FNM – Fiscal Year (FY) 2009 Year End Accurals and FY2009 Closing
Date: August 14, 2009

Purpose. To provide guidance for processing year end accurals and FY2009 Closing

Expiration Date. September 30, 2009

ACTION REQUIRED BY: See Below

Explanation.

For Maryland NRCS to meet the General Accounting Office requirements and to be in compliance with 31 U.S.C. 3512, which mandates accrual accounting for all federal agencies, NRCS in Maryland will need to follow the following procedures.

The current Open Obligations report will be provided to ALL program managers no later than August 14, 2009.

Protracts:

Accruals must be processed for practices completed and certified in ProTracts prior to the end of the quarter. NHQ will run a report on September 25, 2009, and they will project an accrual for any items certified in ProTracts.

If you certify any practices after NHQ reports are run (September 25, 2009), you will need to complete and submit an accrual using the attached Accrual Estimate Documentation form (Attachment No. 1). This must be completed and submitted to Marie Monn, State Budget Officer, along with a copy of the supporting documents, as soon as the practices have been certified in ProTracts. The supporting document will be one of the following: NRCS-CPA-1155, Conservation Plan or Schedule of Operations; NRCS-CPA-1156, Revision of Plan/Schedule of Operations or Modification of a CPC; or NRCS-CPA-1245, Practice Approval and Payment Application.

Negative responses are not required.

Grants/Agreements:

Accruals must be processed for goods or services received from participants, when the payment will not be process by the end of the quarter September 30.

Program managers are responsible for collecting accrual information from grants/agreements participants. The attached letter (Attachment No. 2) must be mailed to the participant by August 28, 2009, in order to collect appropriate accrual data for each open obligation.

The participant may submit the accrual information by mail, email, fax or in person to the designated Natural Resource Conservation Service office. If the participant submits no accrual information, the program manager shall make contact by telephone, fax or email. Copy of the letters, notes of phone calls and documentation of all attempts to contact the participant must be maintained in the agreement folder. If the participant then submits no accrual information, develop the accrual amount using all information on hand, including project manager's specialized knowledge and document the case using the attached FNM-500-227, Memo for the Record - Project Manager's Last Contact w/Trading Partner (Attachment No. 3).

The participant's submitted accrual information shall not be used if it arrives after knowledge based estimates have been entered into the accounting system or the information received is not accurate.

After accrual data is collected, the attached Accrual Estimate Documentation form (Attachment No. 1) must be completed and submitted to Marie Monn, along with supporting documentation for each open obligation, not later than September 11, 2009.

Negative responses are required.

Construction Contracts and IAS Documents:

Accruals must be processed for goods or services received from vendors, when the payment will not be processed by the end of the quarter September 30.

The contracting officer is responsible for collecting accrual information from vendors providing goods or services. The attached letter (Attachment No. 4) must be mailed to the participant by August 28, 2009 in order to collect appropriate accrual data for each open obligation.

The vendor may submit the accrual information by mail, email, fax or in person to the designated Natural Resource Conservation Service office. If the vendor submits no accrual information, the contracting officer shall make contact by telephone, fax or email. Copy of the letters, notes of phone calls and documentation of all attempts to contact the vendor must be maintained in the contract folder. If the vendor then submits no accrual information, develop the accrual amount using all information on hand, including contract officer's specialized knowledge and document the case using the attached FNM-500-227, Memo for the Record - Project Manager's Last Contact w/Trading Partner (Attachment No. 3).

The vendor's submitted accrual information shall not be used if it arrives after knowledge based estimates have been entered into the accounting system or the information received is not accurate.

Purchases:

All purchases must be completed by September 11, 2009. Check your supplies and any maintenance that might be needed on your vehicles and be sure to complete these purchases before September 5, 2009. Purchases made after September 5, 2009, will only be approved for VALID emergencies. Requests must be in writing, approved by the supervisor who will forward to Malcolm Reeves, State Administrative Officer, for final review and approval.

Any business expenses made with personal funds should be submitted to your supervisor using SF-1164, forwarded to Financial Management for reimbursement by September 11, 2009.

US Bank Reconciliation

All purchases using the VISA purchase card that have been posted to your account in the US Bank Access Online System MUST be reconciled no later than September 11, 2009, reminder you will need to continue to monitor transactions throughout the month. Any purchase made, but not appearing by September 10, 2009 will need to be included on your SCS-FNM-170, NO EXCEPTIONS.

SCS-FNM-170 (Attachment No. 5) - At COB on September 11, 2009, will be used to report unpaid items of expense through the end of the fiscal year. Complete for SCS-FNM-170 for each individual office and each state office section, and signed by the appropriate supervisor. Double check to make sure all unpaid expenses are reported and estimated as closely as possible where actual amounts are not known. FAX (do not mail) to the State Office, ATTN: Marie Monn, 410-757-0687, no later than COB September 11, 2009, NO EXCEPTIONS.

Travel:

Marie Monn will provide program managers a list of open travel authorizations that have not been vouchered. This list will comprise of authorization for periods that have already passed or anticipated completion during the month ending the quarter. Program managers will need to indicate which authorization will not be vouchered and will need to be picked up as an accrual. Program Managers will need to sign and return to Marie no later than September 11, 2009.

Reminder: Travelers are to process vouchers within 5 working days from returning from travel.

New travel authorizations for the remainder of the fiscal year (September 30, 2009) must be entered into GovTrip and approved by September 5, 2009. All travel vouchers must be entered into GovTrip and approved by September 11, 2009, NO EXCEPTIONS.

Overtime:

Hours anticipated for PP19 and PP20 needs to be reported.

Reimbursable Agreements:

Program managers with active reimbursable agreements are to provide Marie Monn the reimbursable earnings for the quarter. The earnings are to include actual earnings up to the date the calculations are made and a projection of anticipated earnings to cover the remainder of the quarter. Supporting documentation must be included for actual cost and estimated projections.

The reimbursable projections should be sent to FNM no later than September 11, 2009.

All accrual documents must be faxed to (410) 757-0687. If you have any questions or need additional guidance, contact Malcolm Reeves, State Administrative Officer, at (443) 482-2926 or Marie Monn, Budget Officer, at (443) 482-2924.

/s/

JON F. HALL
State Conservationist

Attachments: See email dated 8/14/2009

DIST: AE

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