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**DRAFT**

**FY 2008**

**YEAR END**

**CLOSING**

**INSTRUCTIONS**

**Updated May 14, 2008**

**IMPORTANT DATES**

**FY 2008 YEAR END CLOSING**

**[July 18]{.underline}**

Last day for receipt of award submissions into the servicing Workforce
Management Offices in order to ensure awards are funded in FY 2008.

**[August 12]{.underline}**

GSA telecommunications accruals will be created using the Commerce
Business System.

Telecommunications Division will send accrual file to line/staff offices
for review and update.

Servicing finance offices will distribute a listing of projected
accruals for recurring payments to the line/staff offices

**[August 15]{.underline}**

List of documents with undelivered order balances greater than 100,000
distributed to the line offices

**[August 29]{.underline}**

Line/staff offices return updated GSA telecommunications accrual file to
Telecommunications Division and to the Accounting Operation Division.

Line/staff offices return recurring payments accruals to servicing
finance office

**[September 3]{.underline}**

Rent accruals recorded in CBS.

**[September 12]{.underline}**

Local and TDY travel vouchers must be completed and approved in Travel
Manager to [ensure payment]{.underline} in FY 2008.

Miscellaneous employee reimbursements and imprest fund reimbursement
vouchers must be received in the servicing finance office to [ensure
payment]{.underline} in FY 2008.

**IMPORTANT DATES**

**FY 2008 YEAR END CLOSING**

**[September 12 (cont'd)]{.underline}**

Last day to notify the Receivables Branch (NFA233) of any reimbursable
advances that must be billed.

Last day for loan disbursement requests.

**[September 16]{.underline}**

Recommended last day for cardholders to use purchase card in FY 2008

**[September 17]{.underline}**

Last day for write-offs of uncollectible debt.

**[September 19]{.underline}**

Citibank transactions posted from September 4 through September 18

will be loaded, swept and paid using default accounting.

Cardholders and approving officials will be notified by email when they
can begin reconciling and approving Purchase Card transactions.
Information will also be posted at the following CBS website:

http://www.corporateservices.noaa.gov/\~cbs/cpcs.htm

Requests for accruals/receiving reports must be received in the
servicing finance office.

Document level cost adjustments must be received in the servicing
finance office.

PCS travel authorizations must be received in the servicing finance
office.

Labor cost adjustments must be received in the Funds Management Branch
(NFA211).

Collections must be received to ensure they are recorded in CBS in

FY 2008.

**IMPORTANT DATES**

**FY 2008 YEAR END CLOSING**

**[September 20 and 21]{.underline}**

Approve delta GSA rent batch (**[September 20]{.underline}**)

CPCS available for reconciling and approving transactions

Obligating documents must be received in the servicing finance office.

**[September 22]{.underline}**

Purchase card statement period closes.

Cardholders and approving officials may continue reconciling and
approving purchase card transactions until 11:00 pm EST.

Last day for regions to enter inspection and grading billing
information.

Summary level adjustments must be received in the Funds Management
Branch (NFA211) by 12:00 noon EST.

**[September 23]{.underline}**

Citibank transactions posted from September 19 through September 22 will
be loaded and swept using default accounting.

**8:00 pm EST: Final Closing**

Over/Under process started after 8:00 PM eastern time.

**[September 25]{.underline}**

**6:00 am EST:** Data Warehouse updated/refreshed, year end reports
available for review from CBS.

**FY 2008 YEAR END CLOSING INSTRUCTIONS**

This document provides instructions for closing the accounting records
for the Fiscal Year (FY) ending September 30, 2008. The

FY 2008 final reports will reflect all accepted accounting entries made
through **September 23**.

To ensure the FY 2008 final reports accurately reflect the status of
your organization, accounting documents and adjustment requests must
reach your servicing finance office by the dates indicated in these
instructions. All accounting documents and adjustment requests received
in your servicing finance office after the dates indicated in these
instructions must be sent through your respective Line/Staff CFO Office
for pre-approval.

It is the responsibility of the Line/Staff Offices to review reports
frequently to ensure all documents that you have sent to your servicing
finance office have been recorded accurately in the Commerce Business
System (CBS).

If you send a document to your servicing finance office and do not see
the transaction on your reports within a reasonable time frame, contact
the appropriate servicing finance office or employee who is responsible
for the document as indicated on the following websites**:**

**ACCOUNTING OPERATIONS DIVISION:
[www.corporateservices.noaa.gov/\~finance/contact%20for%20AOD.html]{.underline}**

**EASTERN FINANCE BRANCH:**

**[www.easc.noaa.gov/fin/finstaff_v2.htm]{.underline}**

**CENTRAL FINANCE BRANCH:**

**[www.corporateservices.noaa.gov/\~finance/staff%20directory%20lines%20Central.xls]{.underline}**

**MOUNTAIN FINANCE BRANCH:**

[**www.masc.noaa.gov/masc/fmd/staff.html**](http://www.masc.noaa.gov/masc/fmd/staff.html)

**WESTERN FINANCE BRANCH:**

**[www.rdc.noaa.gov/\~finance/FOWFB.html]{.underline}**

***[Undelivered Orders]{.underline}***

Undelivered orders are obligations for goods/services that have been
ordered but have not been received. Obligating documents should be sent
to the servicing finance office as soon as they are completed.

**[September 22]{.underline}**

Obligating documents for undelivered orders must be received by your
servicing finance office**.** Your servicing finance office will not be
able to enter **new** obligations or **modifications** to obligations
previously interfaced. Those will need to be processed through

C-Request, C-Buy, and the ORSI interface. Please allow ample time to
ensure funding availability.

***[Disbursements]{.underline}***

Disbursement documents (invoices, vouchers, etc) should be submitted as
soon as they are received.

**[September 12]{.underline}**

To ensure that a disbursement occurs in FY 2008, disbursement documents
must be received in your servicing finance office. If a disbursement
document is received after **September 12**, it will be accrued and
processed for payment in FY 2009.

If an emergency payment is required after **September 12**, it must be
processed by the Accounting Operations Division. To qualify as an
emergency payment, it must require immediate action to avoid (1) a
shutdown of a NOAA mission; (2) an adverse political reaction; or (3)
discontinuance of a service (i.e., utilities, telephone, etc.). All
emergency payments must be certified by the Line/Staff Office Chief
Financial Officers.

For questions related to emergency payments and/or copies of the
Emergency Certification Form, please contact Karen Green at

301-444-2105.

***[Collections]{.underline}***

**[September 19]{.underline}**

Collections must be received to ensure they are recorded in CBS in

FY 2008.

Collections received after September 19 will be deposited, but not
recorded in CBS until FY 2009. The Financial Reporting Division will
review deposits for material dollar amounts occurring September 20
through September 30 and determine if a manual on-top adjustment to the
FY 2008 accounting records is necessary.

***[Adjustments]{.underline}***

**[September 19]{.underline}**

Document level adjustments for transactions must be submitted to your
servicing finance office.

Document level adjustments should be sent to the responsible employee
identified in your servicing finance office's website listed on

page 5. Line/Staff Offices should consider processing small dollar
adjustments as summary level adjustments whenever possible.

Adjustments below \$1,000 may not be processed due to tight time
constraints at year end.

**[September 19]{.underline}**

Labor cost adjustments should be sent to the Funds Management Branch,
Financial Reporting Division, NFA211.

***[Accruals]{.underline}***

Accruals are obligations for goods/services that will be received by
September 30, but have not been paid. For further information, please
view the accruals presentation at

**[http://www.corporateservices.noaa.gov/\~finance/accruals2003.ppt]{.underline}**

**[September 19]{.underline}**

Accruals must be received by your servicing finance office

to ensure they are recorded in CBS in FY 2008**.**

When submitting accruals please use the proper form at pages 9

and 10. If you desire to fax the accrual, a list of fax numbers is
available on page 11.

Auditors will be sampling the validity of year end accruals. It is the
responsibility of the Line/Staff Office submitting the accrual to
maintain proper documentation to support the accrual.

If you submit an invoice after year end closing for a document that you
accrued in FY 2008, please write **Accrued** on the invoice so that
finance staff will know to reduce the accrual when paying the invoice.

**[ACCRUAL FORM]{.underline}**

(Contracts, Purchase Orders and Interagency Agreements only)

ACCRUAL FOR
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

(Enter: Contract or Interagency Agreement)

TO:\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

(See page 11 for fax numbers)

FROM:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
TELEPHONE: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

I request an accrual for:

<table>
<colgroup>
<col style="width: 12%" />
<col style="width: 14%" />
<col style="width: 4%" />
<col style="width: 6%" />
<col style="width: 9%" />
<col style="width: 5%" />
<col style="width: 21%" />
<col style="width: 6%" />
<col style="width: 12%" />
<col style="width: 7%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>CBS Oblig No</p>
<p>(if known)</p></td>
<td>Source Reference No</td>
<td>FY</td>
<td>Bureau</td>
<td>Project Code</td>
<td><p>Task</p>
<p>Code</p></td>
<td>Organization Code</td>
<td><p>Object</p>
<p>Class</p></td>
<td>Amount</td>
<td>Item No</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table>

The total amount was based upon the following (check one):

\_\_ Invoice is attached.

\_\_ Performance Report is attached.

\_\_ Written cost estimate stating costs through September 30 is
attached.

\_\_ It is a recurring monthly or quarterly bill. My calculations for
the estimate for the accrual are based on previous activity. My
calculations are attached.

\_\_ **All** of the goods and services have been received, but I have
not received an invoice, performance report, or written estimate. The
entire Undelivered Order for this document should be accrued.

\_\_ **Some** of the goods and services have been received, but I have
not received an invoice, performance report, or written estimate. My
calculations for determining the accrual amount are attached.

**[ACCRUAL FORM]{.underline}**

(all except contracts, purchase orders and interagency agreements)

ACCRUAL FOR
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

(Enter document type; **only one document type per form)**

TO:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

(See page 11 for fax numbers)

FROM:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
TELEPHONE: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

I request an accrual for:

<table>
<colgroup>
<col style="width: 12%" />
<col style="width: 14%" />
<col style="width: 4%" />
<col style="width: 6%" />
<col style="width: 9%" />
<col style="width: 5%" />
<col style="width: 21%" />
<col style="width: 6%" />
<col style="width: 10%" />
<col style="width: 10%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>CBS Oblig No</p>
<p>(if known)</p></td>
<td>Source Reference No</td>
<td>FY</td>
<td>Bureau</td>
<td>Project Code</td>
<td><p>Task</p>
<p>Code</p></td>
<td>Organization Code</td>
<td><p>Object</p>
<p>Class</p></td>
<td>Amount</td>
<td>Remarks</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table>

FAX NUMBERS

Use the following fax numbers to submit documentation and accrual forms
to your servicing finance office. Please use the fax number associated
with appropriate document type:

**[ACCOUNTING OPERATIONS DIVISION]{.underline}**:

FAX number: 301-413-0022

Blanket Purchase Orders

Contract Observers

Purchase Orders

Purchase Card

FAX number: 301-427-2025

Contracts

GSA Telecommunications

Recurring Payments (Utilities, Commercial Telephones)

Training

Leases

FAX number: 301-413-6998

Interagency Agreements

Printing

Reimbursable Work Authorizations

Unemployment Compensation

FAX number: 301-427-3242

Travel Vouchers

Transportation for Travelers

NOAA Commissioned Corps Storage

Government and Commercial Bills of Lading

**[EASTERN FINANCE:]{.underline}** FAX number: 757-441-3863 (all
document types)

**[CENTRAL FINANCE:]{.underline}** FAX number: 816-274-6992 (all
document types)

**[MOUNTAIN FINANCE:]{.underline}** FAX number: 303-497-7649
(Transportation for Travelers)

FAX number: 303-497-3913 (All other document types)

**[WESTERN FINANCE:]{.underline}** FAX number: 206-527-7397
(Transportation for Travelers)

FAX number: 206-526-6672 (All other document types)

**[GENERAL ACCRUAL INSTRUCTIONS]{.underline}**

**[September 21]{.underline}**

The following document types do not have any special year end
instructions. Submit year end accruals for these document types using
the form at page 10.

**Blanket Purchase Agreements**

**Contract Observers**

**FEDSTRIP (submit to MOUNTAIN FINANCE only)**

**Printing Orders**

**Reimbursable Work Authorizations**

**Unemployment Compensation**

**NOAA Commissioned Corps Storage**

**[SPECIAL YEAR END INSTRUCTIONS]{.underline}**

**[Contracts/Purchase Orders]{.underline}**

**[September 19]{.underline}**

Submit year end accruals to your servicing finance office using the form
at page 9**.** If you have not received any accrual documentation from
the contractor, you will need to estimate the amount of the contract
that should be accrued for services that will be received through
September 30.

If you have questions on how to estimate an accrual, please contact:

ACCOUNTING OPERATIONS DIVISION - Keith Schellhase (301)444-2780

EASTERN FINANCE - Frank Hewitt (757)441-6456

CENTRAL FINANCE -- Janet Solomon (816)426-7830

Debbie Ferrara (816)426-7822

MOUNTAIN FINANCE - Jo Shubert (303)497-6327

WESTERN FINANCE -- Krystal Nguyen (206) 526-4394

**[Federal Express]{.underline}**

Accruals will not be accepted for Federal Express charges.

Invoices will be downloaded and processed at least through

**September 12.** Costs incurred after September 12 may be

charged to FY 2009.

**[Gifts & Bequests]{.underline}**

**[October 3]{.underline}**

All CD 210 packets (including SF326 and travel checklist) should be
received by your servicing finance office so they can be included in the
report to DOC. Also, NOAA adjustments for travel costs that should be
moved over to 8LP1A01 (Gifts and Bequests Fund) will be initiated by
your servicing finance office prior to year end closing.

**[Government and Commercial Bills of Lading (GBLs &
CBLs)]{.underline}**

**[September 19]{.underline}**

Submit year end accruals for GBLs and/or CBLs to your servicing finance
office using the form at page 10. On the accrual request, please include
the name of the shipping company providing the service in the Remarks
column.

**[GSA Telecommunication Charges]{.underline}**

**[August 12]{.underline}**

The Finance Office will create accruals using the May invoice for June,
July, August and September. The Telecommunications Division will
distribute for review a telecommunications accrual file for the same
months to the Line/Staff Offices. Questions concerning the file should
be directed to Cliff Schoenberger on (301)713-3333 x217 or
[Cliff.Schoenberger@noaa.gov.]{.underline}

**[August 29]{.underline}**

Line/staff offices will return the file with corrections/adjustments to
the Telecommunications Division and to the Finance Office. The finance
office will make updates based on the corrections/adjustments submitted
by the line offices.

**[Interagency Agreements B (IAGPO)]{.underline}**

**[September 19]{.underline}**

Submit year end accruals to your servicing finance office using the form
at page 9. If you have not received any accrual documentation from the
other Government agency, you must estimate the amount of the agreement
that should be accrued for services that will be received through
September 30.

**[Leases]{.underline}**

**[September 19]{.underline}**

Accruals for leases should be reviewed to ensure the accruals plus prior
disbursements reflect the expected [annual]{.underline} cost.

For existing accounts, CBS will automatically project accruals through
September 30th**.** New leases are not included in this projection.
Submit accruals for new leases to your servicing finance office by using
the form at page 10.

**[Local Travel and Employee Reimbursements]{.underline}**

**[September 12]{.underline}**

Accruals will not be accepted for local travel vouchers and
miscellaneous employee reimbursements. Local travel vouchers and
miscellaneous employee reimbursements must be received in the servicing
finance office by **September 12** to ensure payment in FY 2008**.** If
these are received after **September 12,** they will be paid in FY 2009.

**[Motor Pool]{.underline}**

It will not be necessary to send accruals to the Central Finance Branch.
The last billing that is received and paid by September 19 will be used
to establish accruals. There is a very short time to process the August
billing, therefore it is imperative that you forward any GSA
Miscellaneous Billing Form 2559 directly to Central Finance Branch as
soon as you receive it.

Because all accruals must have a vehicle tag number as a reference,
please notify Central Finance Branch of the tag number and the
accounting information if your office acquires a GSA vehicle that does
not appear on the July billing.

These accruals will be processed by Central Finance Branch by September
19. You may send any information to Janet Solomon via electronic-mail at
Janet.G.Solomon@noaa.gov. You may also reach

Ms. Solomon on (816)426-7830.

**[Payroll]{.underline}**

During the middle of September, payroll accruals based on pay period 17
will be established in CBS to reflect estimated payroll expenses through
September 30. These accruals will provide Line/Staff Offices with an
idea of remaining funds available for obligation or possible carryover.
Fifty percent of the accruals will be replaced with actual expenses when
pay period 18 is processed in CBS at the end of September.

**[Purchase Card and Convenience Checks]{.underline}**

**[September 19]{.underline}**

Citibank transactions posted from September 4 through September 18 will
be loaded, swept and paid using default accounting codes.

CBS Bankcard team will notify Cardholders/Approving Officials by email
when they are able to reconcile these transactions. Notification will
also be posted on the CBS website:

http://www.corporateservices.noaa.gov/\~cbs/cpcs.htm

Manual accruals will not be accepted for purchases that are not on the
September 18 statement. These purchases will be charged to

FY 2009.

**[September 22]{.underline}**

Purchase card statement period closes

**[September 23]{.underline}**

Citibank transactions posted from September 19 through September 22 will
be loaded and swept using default accounting codes.

**[Recurring Payments (Utilities, Commercial Telephones)]{.underline}**

**[August 11]{.underline}**

CBS will generate a listing of projected accruals through September 30
and send to the finance offices.

**[August 12]{.underline}**

The servicing finance offices will distribute a listing of projected
accrual transactions to the Line/Staff Offices. Line/Staff Offices will
review the list to ensure the accruals plus prior disbursements reflect
the expected annual cost.

**[August 29]{.underline}**

Line/Staff Offices will make appropriate adjustments and return the list
to their servicing finance office.

Manual year end accruals should only be submitted for new accounts where
no previous invoices have been paid.

**[September 19]{.underline}**

Submit year end accruals for new accounts to your servicing finance
office using the form at page 10.

**[Training]{.underline}**

**[September 19]{.underline}**

Submit year end accruals to your servicing finance office using the form
at page 10.

These accruals should only include training that cannot be purchased
with the Purchase Card and will take place by September 30.

**[TRAVEL]{.underline}**

**\*WITH THE PLANNED UPGRADE TO TRAVEL MANAGER 9.0 IN JULY 2008, TRAVEL
AUTHORIZATIONS WILL CREATE AN UNDELIVERED ORDER FOR COMMON CARRIER AND
TRAVELER REIMBURSEMENT EXPENSES. THIS SHOULD ELIMINATE OR SIGNIFICANTLY
REDUCE THE NEED FOR ESTIMATED ACCRUALS FOR EXPENSES BILLED THROUGH THE
CENTRALLY BILLED ACCOUNT.**

**[Transportation for Travelers]{.underline}**

**[September 21]{.underline}**

Submit year end accruals to your servicing finance office as soon as the
Travel Authorization is signed by the authorizing official using the
form at page 10 but not later than **September 19.**

Transportation accruals should be based on the following criteria:

-   If a transportation ticket (air, train, etc.) for FY 2008 travel
    will be issued by ADTRAV for travel beginning after **August 31 (See
    note below),** send a copy of the travel authorization and the
    accrual form at page 10 to your servicing finance office.

    1.  Make separate entries on the accrual request for the ticket
        amount and transaction fee since these have to be accrued
        separately.

    2.  Indicate on the accrual form in the Remarks column the Travel
        Management Center (Birmingham, Silver Spring, HCHB, or Navigant)
        where the ticket was purchased.

-   If the traveler is charging his/her transportation tickets to
    his/her Government issued travel card for FY 2008 and the travel is
    completed after **September 5**, send a copy of the Travel
    Authorization to your servicing finance office to accrue the
    transportation cost using the form at Page 10.

***Note: Since August 31st is an estimated cutoff date, some
transportation charges for travel after this date may be included on
ADTRAV invoices which will be processed by the finance office. If you
have submitted an accrual request, but see a duplicate accrual in your
reports, please contact your servicing Finance Office to reverse the
manual accrual.  If you see an accrual in your reports for
transportation charges for travel after August 31, you should not send
an accrual request to your servicing Finance Office.\
***

**[Travel Vouchers - Permanent Change of Station (PCS)]{.underline}**

PCS orders issued in FY 2008 must be obligated using FY 2008 funds.

**[September 19]{.underline}**

To obligate a PCS order, submit a CD-29, Travel Authorization and the
Estimated Relocation Expense Worksheet to your servicing finance office.
Indicate on the travel authorization "PCS OBLIGATION".

**[Travel Vouchers - Temporary Duty (TDY)]{.underline}**

**[September 12]{.underline}**

Year end manual accruals will not be recorded for TDY travel. (except
airfare---see transportation for travel accrual instructions)

Local and TDY travel vouchers must be completed and approved in Travel
Manager to ensure reimbursements are made in FY 2008.

A signed voucher is necessary for payment; therefore, immediately
forward the appropriate supporting documents to your servicing finance
office. If you cannot provide the original documents in time, a fax will
be acceptable; however, ensure you follow your servicing finance office
guidelines for submittal of vouchers.

Local and TDY travel vouchers received between September 13 and by close
of business September 19 will be processed as FY 2008 business and paid
after year-end closing. The vouchers must be completed and approved in
Travel Manager.

**[September 19]{.underline}**

An approved paper voucher with supporting documentation must be received
by your servicing finance office in order for the system to record an
accrual for the travel expenses.

If the recording of a FY 2008 accrual for travel which begins in FY 2008
and ends in FY 2009 is desired, a partial travel voucher can be
completed in Travel Manager for travel expenses incurred in FY 2008.

**Example: Dates of travel: September 1, 2008 through October 9, 2008**

1)  Partial Voucher 9/1/08 -- 9/12/08. If received by 9/12/08, payment
    will be in FY 2008.

2)  Partial Voucher 9/13/08 -- 9/19/08. If received by COB 9/19/08,
    voucher accrued in FY 2008, payment in FY 2009 as FY 2008 business

3)  Partial voucher 9/20/08 -- 10/9/08. If received after 9/19/08
    **9/20/08 -- 9/30/08** -- Payment will be made in FY 2009 but you
    must use FY 2008 Accounting Classification Code Structure(ACCS)

> **10/1/08 -- 10/9/08** -- Payment will be made in FY 2009 and you must
> use FY 2009 ACCS.

**[Receivables:]{.underline} Receivables Branch Fax #: 301-413-6999**

> **[Civil Monetary Penalties]{.underline}**
>
> **[September 22]{.underline}**
>
> Submit a list of all cases that have legally enforceable debt but have
> not been transferred to the Receivables Branch for collection**.**
> This list should include the case number, dollar amount, Project
> number, and reason why the case was not forwarded.
>
> **[Fund Codes "05", "06" and "96" Reimbursable Projects]{.underline}**
> -- [**prior to** **September 13**]{.underline}
>
> Notify the Receivables Branch of any FY 2008 advances which must be
> billed.
>
> **[Fund Code "07" and "97" Reimbursable Projects]{.underline}**
>
> **[September 18]{.underline}**
>
> Checks sent directly to the Line Offices for reimbursable projects
> must be received.
>
> **[Bills for Appropriation Refunds or Miscellaneous
> Purposes]{.underline}**
>
> **[September 19]{.underline}**
>
> Submit documentation to bill for any overpayment or audit
> disallowance. This documentation should include the name, address,
> taxpayer identification number, dollar amount owed, award number (if
> applicable), CBS ACCS, and all background information to justify
> sending the bill.

Depending on location, please fax documentation to:

ACCOUNTING OPERATIONS DIVISION - FAX number 301-413-6999

EASTERN FINANCE - FAX number 757-441-3863

CENTRAL FINANCE - FAX number 816-274-6992

MOUNTAIN FINANCE - FAX number 303-497-3913

WESTERN FINANCE - FAX number 206-526-6672

> **[Bills for Inspection and Grading]{.underline}**

**[September 22]{.underline}**

> All billing information through September 30 must be entered by the
> regions no later than **September 24**. On October 3, the bills will
> be prepared and the data entered into CBS.
>
> **[Bills for Premiums and Outstanding Loans]{.underline}**
>
> **[September 12, 12:00pm]{.underline}**
>
> Disbursement requests must be received.
>
> **[September 19]{.underline}**
>
> Receipts, which should be included as part of FY 2008 business, must
> be received in the Receivables Branch.
>
> **[Write-offs of Uncollectible Debt]{.underline}**
>
> **[September 17]{.underline}**
>
> Write-offs of uncollectible debt must be received. We need to know if
> the debt is being written off because of bankruptcy (if bankruptcy,
> submit a copy of the bankruptcy notice), and if the forgiveness of
> debt should be reported to the Internal Revenue Service.