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6 CASH RECEIPTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
6.1 Cash Receipts Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
6.1.1 Cash Receipts Policies . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
6.2 Cash Receipts - Bank Account (BANK) Table Overview . . . . . . . . 3
6.2.1 Cash Receipts - Bank Account (BANK) Table Policies . . . 3
6.2.2 Cash Receipts - Bank Account (BANK) Table
Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 3
6.2.2.1 Cash Receipts - Bank Account (BANK) Table
Screen Print and Field Descriptions . . . . . . . . . . .. 4
6.3 Bank Code by Bank Accounts Inquiry (BACT) Table Overview .. 6
6.3.1 Bank Code by Bank Accounts Inquiry (BACT) Table
Screen Print and Field Descriptions . . . . . . . . . . . . . . . .. 6
6.4 Cash Receipts - Bank Account Balance (ABAL) Table Overview .. 8
6.4.1 Cash Receipts - Bank Account Balance (ABAL) Table
Policy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8
6.4.2 Cash Receipts - Bank Account Balance (ABAL) Table
Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8
6.4.1 Cash Receipts - Bank Account Balance (ABAL) Table
Screen Print and Field Descriptions . . . . . . . . . . . . . . . .. 9
6.5 Minimum/Maximum Balance Sheet Account Balance (MBAL)
Table Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
6.5.1 Minimum/Maximum Balance Sheet Account Balance
(MBAL) Table Policies . . . . . . . . . . . . . . . . . . . . . . . . . . 12
6.5.2 Minimum/Maximum Balance Sheet Account Balance
(MBAL) Table Procedures . . . . . . . . . . . . . . . . . . . . . . . . 12
6.5.2.1 Minimum/Maximum Balance Sheet Account
Balance (MBAL) Table Screen Print and Field
Descriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
6.6 Cash Receipts - Receipting, Depositing, Accounting of Cash
Receipts Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
6.6.1 Cash Receipts Procedures Overview . . . . . . . . . . . . . . . . . 15
6.6.2 Setting Up an ISIS and Non-ISIS Agency Depository
Bank Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
6.6.2.1 Agency-Specific Procedures for Setting Up an
ISIS and Non-ISIS Agency Depository Bank
Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
6.6.3 Receipting of Cash Receipts Procedures . . . . . . . . . . . . . . 16

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6.6.3.1 Agency-Specific Procedures for Receipting of

Cash Receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
6.6.4 Depositing of Cash Receipts Procedures . . . . . . . . . . . . . . 17
6.6.4 Agency-Specific Procedures for Deposting of Cash
Receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
6.6.5 Deposit Suspense (DS) Document Overview . . . . . . . . . . . 19
6.6.5.1 Deposit Suspense (DS) Document Procedures . . . . 19
6.6.5.2 Agency-Specific Procedures for the Deposit
Suspense (DS) Document . . . . . . . . . . . . . . . . . . . . 19
6.6.5.3 Deposit Suspense (DS) Document Screen Print
and Field Descriptions . . . . . . . . . . . . . . . . . . . . . . 20
6.6.6 Open Deposit Items (ODIT) Table Overview . . . . . . . . . . . 23
6.6.6.1 Open Deposit Items (ODIT) Table Screen Print
and Field Descriptions . . . . . . . . . . . . . . . . . . . . . . 23
6.6.7 Accounting for Cash Receipts (Classification of
Revenues) Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . 26
6.6.7.1 Agency-Specific Procedures for Accounting for
Cash Receipts (Classification of Revenues) . . . . . . . 27
6.6.8 Cash Receipt Input Form (CR) Document Overview . . . . . 28
6.6.8.1 Cash Receipt Input Form (CR) Document Screen
Print and Field Descriptions . . . . . . . . . . . . . . . . . . 28
6.6.9 Quick Receipt Input Form (QR) Document Procedures . . . 34
6.6.10 Online Entry of the Treasurer’s Accounting
Information Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . 35
6.7 Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
6.7.1 Revenues Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
6.7.2 Revenue Policies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
6.8 Interagency Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
6.8.1 Interagency Transactions Overview . . . . . . . . . . . . . . . . . 40
6.9 Federal Revenues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
6.9.1 Federal Revenues Overview . . . . . . . . . . . . . . . . . . . . . . . 40
6.9.2 Federal Revenue Terminology . . . . . . . . . . . . . . . . . . . . . 41
6.9.3 Federal Revenue Policies . . . . . . . . . . . . . . . . . . . . . . . . . 43
6.10 Receipt of Federal Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
6.10.1 Receipt of Federal Funds Overview . . . . . . . . . . . . . . . . 45
6.10.2 Receipt of Federal Funds Policies . . . . . . . . . . . . . . . . . . 45
6.10.3 Federal Revenue at Fiscal Year-End Overview . . . . . . . . 46
6.10.3.1 Federal Revenue at Fiscal Year-End Procedures . 46

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6.10.4 Single Audit Act Reporting Requirements Overview . . . . 47

6.10.4.1 Single Audit Act Reporting Requirements
Procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
6.10.5 Refunds of Federal Funds Overview . . . . . . . . . . . . . . . . 49
6.10.5.1 Refunds of Federal Funds Procedures . . . . . . . . . 49
6.11 Pass-Through Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
6.11.1 Pass-Through Funds Overview . . . . . . . . . . . . . . . . . . . . 50
6.11.2 Pass-Through Funds Policies . . . . . . . . . . . . . . . . . . . . . 51

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6 CASH RECEIPTS

6.1 Cash Receipts Overview

This section defines the policies of OSRAP and the State Treasurer for proper receipting, depositing and
safeguarding monies received by state agencies. It also establishes guidelines for the receipt and deposit
of:

· Revenues
· Refunds of Expenditures
· Collections against Receivables
· Deferred Revenues

6.1.1 Cash Receipts Policies

The following policies apply when processing Cash Receipts in GFS and are in compliance with Section
372 of R.S. Title 39, Louisiana Revised Statutes:

· The Louisiana Constitution Article VII, Section 9 (A) requires "all monies received by the
State or by any state board, agency, or commission shall be deposited immediately upon
receipt in the State Treasury, except for certain exceptions listed therein."
(NOTE: "Immediately" is defined as "within 24 hours of receipt." The State Treasury
cash management practices requires state-depositing entities to deposit receipts in the
State’s central depository account or designated regional depository accounts. The
depositing agency is responsible for revenue classification in the accounting system.

· Agencies (within Baton Rouge area) should prepare deposits and related materials so they
can be delivered to the State Treasurer’s Office by 1:30 p.m. on the same day of deposit.
This enables the State to get "same day credit" on all deposited items.

· Deposits are first entered into GFS by the State Treasurer utilizing the Deposit Suspense
(DS) document.

· Each agency is responsible for establishing procedures to ensure that all monies received
are properly safeguarded, deposited, and recorded in the State’s accounting system.

· Agency depositing procedures should safeguard the assets and the individuals handling
the money, and provide timely depositing of funds.

· Monies received for refund of expenditures after the August 14 close (Period 13) of the
fiscal year in which the expenditure was made are to be deposited as income not available
to the appropriate fund in the current fiscal year. Exceptions to this may be federal and

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other revenues that may be carried forward.

· Deferred revenues recorded during the current fiscal year must be reversed and recognized
as revenues at the time the revenues are earned.

· If an agency needs clarification on the proper classification of monies received or if any

provisions of this policy statement conflict with federal regulations contact OSRAP.

· At least one level of agency approval is required for the GFS Cash Receipts (CR)
transaction. Agencies, at their own option, can require up to three levels of approval.

· State agencies must submit a Cash Management Review Board (CMRB) application for
a new bank account on the "Bank Account Set-Up/Change Form" (FORM BANK) to
the State Treasurer if a new bank account or change to an existing bank account is
desired. Applications are reviewed by the CMRB and agencies will be notified of the
CMRB’s decision. If approved, agencies are responsible for setting up the new bank
account or changes to existing bank accounts. The State Treasurer’s Office will establish
the new bank code in GFS and advise the agency.

· The Cash Management Review Board authorizes each state agency to establish checking
accounts for the purpose of issuing checks pursuant to legislative appropriation. The bank
accounts are the responsibility of the state agency. In addition to an appropriation, the
agency must have sufficient budget and cash for the amount of the checks to be written.
If during the course of the fiscal year, the State Treasurer determines that an insufficient
interfund borrowing base exists, then checks funded by General Fund means of financing
will not be processed in excess of the available borrowable resources. The Division of
Administration will release those checks in accordance with a priority order established
by the Division.

· Agencies are responsible for reconciling their own depository bank accounts —————
on the Bank
Account Reconciliation FORM _____ and submitting it to the State Treasurer. on a form
————————————————————————————————
designed by the agency and approved by the State Treasurer.

· All supporting documentation for Cash Receipt (CR) transactions will be maintained at
agency locations. These documents must be retained for three years, either on site or in
the State Records Center according to arrangements made with State Archives.

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6.2 Cash Receipts - Bank Account (BANK) Table Overview

The Bank Account (BANK) table defines codes for all the bank accounts maintained in the GFS system.
It identifies the bank handling the account and the default balance sheet code of related cash accounts.

6.2.1 Cash Receipts - Bank Account (BANK) Table Policies

The following policies apply to the Bank Account (BANK) table in GFS:

* The State Treasurer is responsible for maintaining the Bank Account (BANK) table. All
depository bank accounts will be identified and set up on the Bank Account table by the
State Treasurer.

* All depository bank accounts will be identified and set up on the Bank Account table by
the State Treasurer.

6.2.2 Cash Receipts - Bank Account (BANK) Table Procedures

Responsibility Action

State Treasurer Establishes and maintains the Bank Account (BANK) table. All depository bank accounts
will be identified and set up on the Bank Account table by the State Treasurer.

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6.2.2.1 Cash Receipts - Bank Account (BANK) Table Screen Print and Field
Descriptions

The screen print of the Bank Account (BANK) table is pictured below, and field descriptions follow.

Bank Account
Table ACTION: . TABLEID: BANK USERID: ........

(BANK) BANK ACCOUNT TABLE

KEY IS FISC YEAR, BANK ACCOUNT CODE
01-
FISCAL YEAR: .. BANK ACCOUNT CODE: .. CASH ACCOUNT: ....
BANK NUMBER: ......... BANK ACCOUNT NUMBER: ...............
BANK NAME: .............................. BANK ACCOUNT NAME: ............
02-
FISCAL YEAR: .. BANK ACCOUNT CODE: .. CASH ACCOUNT: ....
BANK NUMBER: ......... BANK ACCOUNT NUMBER: ...............
BANK NAME: .............................. BANK ACCOUNT NAME: ............
03-
FISCAL YEAR: .. BANK ACCOUNT CODE: .. CASH ACCOUNT: ....
BANK NUMBER: ......... BANK ACCOUNT NUMBER: ...............
BANK NAME: .............................. BANK ACCOUNT NAME: ............
04-
FISCAL YEAR: .. BANK ACCOUNT CODE: .. CASH ACCOUNT: ....
BANK NUMBER: ......... BANK ACCOUNT NUMBER: ...............
BANK NAME: .............................. BANK ACCOUNT NAME: ............

The field descriptions for the Bank Account (BANK) table are as follows.

Field Name Field Description

FISCAL YEAR Required. Enter the last two digits of the applicable fiscal year for the
bank account code entered.

BANK Required. If adding a new line, enter a unique code; if changing or

ACCOUNT deleting an existing line, enter the affected code.
CODE
If you are deleting a line, do not enter the following fields. If you are
changing a line, enter only the fields in the rest of this table that you
want changed. If you are adding a new line, follow the instructions
for the remaining fields.

CASH Required if automated disbursements are to be used to write checks

ACCOUNT against this bank account. Enter the code of the cash balance sheet
account associated with this bank account.

The cash account provided here may be overridden on manual warrant,

cash receipt, payroll voucher, warrant voucher, and cash journal

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voucher transactions.

BANK Optional (used for reports only). Enter the routing and transit number
NUMBER (the FRD-ABA number) assigned to the bank holding this account.

BANK Required. Enter the account number assigned by the bank.

ACCOUNT
NUMBER

BANK NAME Optional. However, there will be no descriptions on reports for this
code if this field is left blank. Enter the name of the bank holding this
account.

BANK Optional. However, there will be no descriptions on reports for this

ACCOUNT code if this field is left blank. Enter a descriptive name for this
NAME account.

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6.3 Bank Code by Bank Accounts Inquiry (BACT) Table Overview

The Bank Code by Bank Accounts Inquiry (BACT) table is an alternate view of the Bank Account
(BANK) table, which is sorted by bank account number and fiscal year. This
————————————
table is used in Deposit
Suspense (DS) document processing. No additions, deletions, or changes to table data are allowed - all
————————————————
data maintenance must be performed on the Bank Account (BANK) table.

6.3.1 Bank Code by Bank Accounts Inquiry (BACT) Table Screen Print and Field
Descriptions

A screen print of the Bank Code by Bank Accounts Inquiry (BACT) table is pictured below, and field
descriptions follow.

Bank Code by
Bank Accounts
Inquiry Table ACTION: . TABLEID: BACT USERID: ........

(BACT) BANK CODE BY BANK ACCOUNTS INQUIRY

KEY IS BANK ACCOUNT NUMBER, FISCAL YEAR, BANK ACCOUNT CODE
BANK ACCOUNT FISCAL BANK ACCOUNT
NUMBER YEAR CODE
--------------- ----------- ------------
01- ............... .. ..
02- ............... .. ..
03- ............... .. ..
04- ............... .. ..
05- ............... .. ..
06- ............... .. ..
07- ............... .. ..
08- ............... .. ..
09- ............... .. ..
10- ............... .. ..
11- ............... .. ..
12- ............... .. ..
13- ............... .. ..
14- ............... .. ..

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The field descriptions for the Bank Code by Bank Accounts Inquiry (BACT) table are as follows.

Field Name Field Description

BANK Required. The account number assigned by the bank.

ACCOUNT
NUMBER

FISCAL YEAR Required. The last two digits of the applicable fiscal year for the bank
account number entered.
BANK
ACCOUNT Required. The GFS bank account code assigned on the BANK table.
CODE

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6.4 Cash Receipts - Bank Account Balance (ABAL) Table Overview

The Bank Account Balance (ABAL) table is used to keep track of the balances for each bank account code
in GFS. The bank account code, account name, name and account number are information generated from
the Bank Account (BANK) table. The beginning balance must be entered by the State Treasurer to set
up a particular bank account balance on this table. GFS will not automatically set up balances for bank
account codes that are set up on the Bank Account (BANK) table.

6.4.1 Cash Receipts - Bank Account Balance (ABAL) Table Policy

The State Treasurer is responsible for maintaining the Bank Account Balance (ABAL) table.

6.4.2 Cash Receipts - Bank Account Balance (ABAL) Table Procedures

Responsibility Action

State Treasurer Updates and maintains the Bank Account Balance (ABAL) table. The table is
keyed by bank account code and the balance date. The date is keyed in reverse
order with the most recent date first. NOTE: One entry must exist in this table
for each bank account before the ABAL batch program is run for the first time.

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6.4.1 Cash Receipts - Bank Account Balance (ABAL) Table Screen Print and Field
Descriptions

The screen print of the Bank Account Balance (ABAL) table is pictured below, and field descriptions
follow.

Bank Account
Balance Table ACTION: . TABLEID: ABAL USERID: ........

(ABAL) BANK ACCOUNT BALANCE TABLE

KEY IS BANK ACCOUNT CODE, DATE (DESCENDING ORDER)

BANK ACCT CODE: .. BALANCE DATE: .. / .. / ..

ACCOUNT NAME: BEGIN BALANCE: ..............

BANK NAME: DEBITS: ..............

ACCOUNT NUMBER: CREDITS: .............. -

--------------
ENDING BOOK BALANCE: ..............
OUTSTANDING CHECKS/WARRANTS: .............. +
==============

CASH BALANCE: ..............

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The Bank Account Balance (ABAL) table contains an entry for each day’s bank account balance.

The table is keyed by bank account code and the balance date where the date is keyed in reverse order
with the most recent date first.

A batch program, ABAL, is run on a nightly basis and takes the previous day’s ENDING BOOK
BALANCE and determines the new balance from the day’s "CR," "PR," "AD," "CX," "MW" and "JV"
transactions. The CASH BALANCE is computed by taking the ENDING BOOK BALANCE and adding
back the checks/warrants from the Warrant Reconciliation (WREC) table that have not cleared.

Another batch program, ABPG, is available which will purge entries in the table that have not cleared.

NOTE: One entry must exist in this table for each bank account before the ABAL batch program is run
for the first time.

The field descriptions for the Bank Account Balance (ABAL) table are as follows.

BANK ACCT Required. The unique code assigned to the bank account.
CODE

BALANCE Required. Date of which the account balance was calculated. In

DATE MM/DD/YY format.

ACCOUNT Descriptive name of this account (inferred from BANK Table).

NAME

BEGIN Balance of account at start of day.

BALANCE

BANK NAME Name of bank holding this account (inferred from BANK Table).

DEBITS Total of all debit transactions affecting the account during BALANCE
DATE.

ACCOUNT Account number assigned by the bank (inferred from BANK Table).
NUMBER

CREDITS Total of all credit transactions affecting the account during BALANCE
DATE.

ENDING Balance of account at end of day. Computed as: ENDING BOOK

BOOK BALANCE = BEGINNING BALANCE + DEBITS - CREDITS.

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BALANCE

OU T S T A N D - Checks/warrants from the WREC Table that have not cleared.

ING
CHECKS/
WARRANTS

CASH Cash balance of account. Computed as: CASH BALANCE =

BALANCE ENDING BOOK BALANCE + OUTSTANDING
CHECKS/WARRANTS.

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6.5 Minimum/Maximum Balance Sheet Account Balance (MBAL) Table Overview

The Minimum/Maximum Balance Sheet Account Balance (MBAL) table allows the State Treasurer to
establish a minimum/maximum balance for selected Balance Sheet Account Balance (BBAL) accounts.
This is accomplished by adding the Fund/Balance Sheet Account combination to MBAL and establishing
the minimum/maximum dollar values to each. The exception indicator on the far right of the table shows
an asterisk ("*") if the current account balance falls below the minimum level or rises above the maximum
level. Only those fund/account combinations for which MBAL records are created will be listed. The
table is organized by fund and balance sheet account.

6.5.1 Minimum/Maximum Balance Sheet Account Balance (MBAL) Table Policies

The following policies apply to the Minimum/Maximum Balance Sheet Account Balance (MBAL) table
in GFS:

· The State Treasurer is responsible for maintaining the Minimum/Maximum

Balance Sheet Account Balance (MBAL) table.

· The MBAL screen will designate with an asterisk ("*") any line where the
balance from BBAL is under the designated minimum or over the designated
maximum account balance.

6.5.2 Minimum/Maximum Balance Sheet Account Balance (MBAL) Table

Procedures

Responsibility Action

State Treasurer Establishes and maintains values for the Minimum/Maximum Balance Sheet
Account Balance (MBAL) table. Fund/account combinations must be entered on
the table by the State Treasurer. When original entry occurs, the minimum and
maximum balances are also entered (although they may be modified later).
Balance Sheet Account Balance (BBAL) is a system-maintained field which
infers the current balance for the fund/account on the Balance Sheet Account
Balance (BBAL) table. The exception flags are also system-maintained and are
triggered whenever the BBAL balance falls below the minimum level or rises
above the maximum level.

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6.5.2.1 Minimum/Maximum Balance Sheet Account Balance (MBAL) Table Screen

Print and Field Descriptions

The screen print of the Minimum/Maximum Balance Sheet Account Balance (MBAL) table is pictured
below, and field descriptions follow.

Minimum/Maximum
BS Account ACTION: . TABLEID: MBAL USERID: ........

Balance Table MINIMUM/MAXIMUM BS ACCOUNT BAL TABLE

(MBAL) KEY IS FUND, BS ACCOUNT

*** DESIGNATED BALANCE ***

FUND BS ACCOUNT BBAL BALANCE ** MINIMUM MAXIMUM **
---- ---------- -------------- -------------- --------------
01- ... .... .............. .............. .............. *
02- ... .... .............. .............. .............. *
03- ... .... .............. .............. .............. *
04- ... .... .............. .............. .............. *
05- ... .... .............. .............. .............. *
06- ... .... .............. .............. .............. *
07- ... .... .............. .............. .............. *
08- ... .... .............. .............. .............. *
09- ... .... .............. .............. .............. *
10- ... .... .............. .............. .............. *
11- ... .... .............. .............. .............. *
12- ... .... .............. .............. .............. *
13- ... .... .............. .............. .............. *
14- ... .... .............. .............. .............. *

The Minimum/Maximum Balance Sheet Account Balance (MBAL) table maintains current balance sheet
account balances (from the BBAL table) and tracks them against established minimum and maximum
levels. The exception indicator field on the far right shows an asterisk (*) if the current account balance
falls below the minimum level or rises above the maximum level. Only those fund/account combinations
for which MBAL records are created will be listed. The table is organized by fund and balance sheet
account.

Fund/account combinations must be entered on the table by the user. When original entry occurs, the
minimum and maximum balances are also entered (although they may be modified later). BBAL Balance
is a system-maintained field which infers the current balance for the fund/account on the BBAL table.
The exception flags are also system-maintained, and are triggered whenever the BBAL balance falls below
the minimum level or rises above the maximum level.

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The field descriptions for the Minimum/Maximum Balance Sheet Account Balance (MBAL) table are as
follows.

Field Name Field Description

FUND Required. The fund code. Must be valid in the Fund Master (FUND)
table.

BS ACCOUNT Required. The balance sheet accounts for which minimum and
maximum balances will be tracked. Must be valid on the Balance
Sheet Account Master (BACC) table, and the fund/balance sheet
account combination must be valid on the Balance Sheet Account
Balance (BBAL) table.

BBAL The balance in this account for this fund/account. This amount is
BALANCE inferred from the Balance Sheet Account Balance Table (BBAL).

DESIGNATED Required. The established minimum balance for the fund/account. If

MINIMUM the BBAL balance drops below this level, it triggers an exception flag
BALANCE to appear. Defaults to zero.

DESIGNATED Required. The established maximum balance for the fund/account. If

MAXIMUM the BBAL balance rises above this level, it triggers an exception flag
BALANCE to appear. Defaults to zero.

EXCEPTION This field is blank if the BBAL Balance is above the Minimum
FLAG Balance and below the Maximum Balance. An exception flag is
triggered whenever the BBAL Balance falls below the minimum level
or rises above the maximum level. The exception flag appears as an
asterisk (*).

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6.6 Cash Receipts - Receipting, Depositing, Accounting of Cash Receipts Procedures

6.6.1 Cash Receipts Procedures Overview

The following procedures provide step-by-step instructions for receipting, depositing, and accounting for
cash receipts in the GFS system.

6.6.2 Setting Up an ISIS and Non-ISIS Agency Depository Bank Account

Responsibility Action

Agency Completes application for a new bank account on the "Bank Account Set-
Up/Change Request Form" (FORM BANK) and submits it to the State
Treasurer for processing.

State Treasurer Submits the "Bank Account Set-Up/Change Request Form" (FORM BANK)
to the Cash Management Review Board (CMRB) to review application ——
and
approve or disapprove. approval
——————————for

CMRB Approves or disapproves application and notifies agency of decision.

State Treasurer Assigns a bank account code in GFS and informs agency of their bank account
code. The State Treasurer is responsible for setting up and maintaining bank
account codes on the Bank Account (BANK) table. See the Bank Account
(BANK) table policies in Section 6.2.1 of this manual.

Agency Receives assignment of bank account codes from the State Treasurer that will be
used on accounting transactions.

Opens bank account for both ISIS and non-ISIS bank accounts.

Agency Obtains "Deposit Ticket" (FORM #DT) from the Division of Administration
(Forms Management) and ——————————————
endorsement stamps from banks.an enforsement stamp.
These deposit slips will be used for making deposits directly to agency
depository banks or through the State Treasurer’s Office.

Requests that additional agency depository bank accounts be set up by the State
Treasurer, if needed.

6.6.2.1 Agency-Specific Procedures for Setting Up an ISIS and Non-ISIS Agency

Depository Bank Account

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6.6.3 Receipting of Cash Receipts Procedures

Responsibility Action

Agency Establishes written policies for receipting cash in its specific agency.
Agency policies should include good internal controls, segregation of duties,
and adequate documentation and audit trails.

Ensures that cash is proved each day and reconciled against receipts before
deposits are made.

Assigns a responsible person(s) to receive all monies and prepares a Deposit

Ticket Form (FORM DT) for all monies received.

Must use pre-numbered, hand-written receipts or issue receipts from a cash

register or other automated receipting functions.

Must deposit the money directly in an agency depository bank in the name
of the State Treasurer on a daily basis or deposit the money through the State
Treasurer’s Office to the State’s Central Bank Account. Cash receipts should
be deposited within 24 hours of receipt.

Should monitor closely the cash receipts process to ensure that it complies
with agency-specific policies and procedures.

6.6.3.1 Agency-Specific Procedures for Receipting of Cash Receipts

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6.6.4 Depositing of Cash Receipts Procedures

Responsibility Action

All Agencies Establish written policies and procedures for depositing cash in their specific
agency. These depositing procedures should safeguard the assets and the
individuals handling the money and provide timely depositing of funds.
Agency policies should include good internal controls, segregation of duties,
and adequate documentation and audit trails.

Agencies Within
Baton Rouge Fill out the three-part "Deposit Ticket Form" (FORM DT) and take the
original and the pink copy of the form along with the monies to the State
Treasurer’s Office for deposit.

Agencies Outside
Baton Rouge Fill out the four-part "Deposit Ticket Form" (FORM DT) and take the
original and the pink (second) copy of the form along with the monies to the
regional bank for deposit.

Agencies Outside
Baton Rouge Have the bank stamp the pink copy of the "Deposit Ticket Form" (FORM
DT) and send the pink copy to the State Treasurer within 24 hours of receipt
of cash.

All Agencies Must indicate on "Deposit Ticket Form" (FORM DT) if the funds are
federal monies.

State Treasurer Takes the deposits to the bank for those agencies depositing through the
State Treasurer.

Initiates transfers (sweeps) from regional depository banks to the State

Treasurer’s central bank account, and inputs Journal Voucher (JV) into GFS
to record sweep.

Enters the "Deposit Ticket Form" (FORM DT) to record agencies’ deposit
activity for both deposits made at regional banks and deposits made at banks
within Baton Rouge.

Sets the "Federal Funds" flag to "Y" (Yes) for all federal funds deposits.
Sets the "Verify" flag to " ———————————————
—————————————————Y " (Yes) for all deposits
considered ready to classify. Using transaction DS enters, approves, and
————————————
processes the deposit into GFS.

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Receives Debit/Credit Memo Advice(s) from bank.

Assigns numbers for Debit/Credit Memo as follows:

-- Debit Memo = Agency # + DR + 4 numbers from internal log.

-- Credit Memo = Agency # + CR + 4 numbers from internal log.

Inputs additional "Deposit Ticket Forms" (FORM DT) for Debit and/or
Credit memos received from banks, and notify agency(ies) of adjustment.

Agency Classifies amounts against debit or credit memo.

6.6.4 Agency-Specific Procedures for Deposting of Cash Receipts

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6.6.5 Deposit Suspense (DS) Document Overview

All deposits are first entered into ISIS utilizing the Deposit Suspense (DS) document. The Deposit
Suspense (DS) document will be used to deposit receipts into a suspense account and will allow for
controlling the subsequent classification of receipts from the suspense account.

6.6.5.1 Deposit Suspense (DS) Document Procedures

The following policies apply to the Deposit Suspense (DS) document:

· The State Treasurer’s Office will be responsible for entering and approving
all Deposit Suspense (DS) transactions into ISIS. This will include both
deposits made at the regional banks and Baton Rouge area banks.

· The State Treasurer’s Office will have the option, at a later time, to allow
individual State agencies to input the Deposit Suspense (DS) document into
ISIS, but not approve —————————
them in the system.still retain approval authority.

6.6.5.2 Agency-Specific Procedures for the Deposit Suspense (DS) Document

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6.6.5.3 Deposit Suspense (DS) Document Screen Print and Field Descriptions

The screen print of the Deposit Suspense (DS) Document Input Form is pictured below, and field
descriptions follow.

Deposit Suspense
Transaction
(DS) FUNCTION: DOCID: DS ... ...........
STATUS: BATID: ORG:
H- DEPOSIT SUSPENSE INPUT FORM
DS DATE: .. .. .. ACCTG PRD: .. .. BUDGET FY: .. ACTION: .
DOC TOTAL: .............. CALC DOC TOTAL: ..............
DEPOSIT BK DEPOSIT DEPOSIT I NUM FED
AGY NUM CD DATE AMOUNT D ITEMS DRW COMMENTS
--- ------ -- -------- ------------- - ----- --- ------------
01- ... ...... .. .. .. .. ............. . ..... . ............
02- ... ...... .. .. .. .. ............. . ..... . ............
03- ... ...... .. .. .. .. ............. . ..... . ............
04- ... ...... .. .. .. .. ............. . ..... . ............
05- ... ...... .. .. .. .. ............. . ..... . ............
06- ... ...... .. .. .. .. ............. . ..... . ............
07- ... ...... .. .. .. .. ............. . ..... . ............
08- ... ...... .. .. .. .. ............. . ..... . ............
09- ... ...... .. .. .. .. ............. . ..... . ............
10- ... ...... .. .. .. .. ............. . ..... . ............
11- ... ...... .. .. .. .. ............. . ..... . ............

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The field descriptions for the Deposit Suspense (DS) Document are as follows.

COMMAND See Chapter 4, "Document Processing", in the ISIS/GFS Online

AREA Features Guide for an explanation of the command area fields.

DS DATE Inferred. The system infers the current date on the Dates (DATE) table
for the DS transaction.

ACCTG PRD The accounting period associated with the transaction date of the
document.

BUDGET FY The budget fiscal year associated with the document.

DOC ACTION Optional. If left blank, defaults to "E". Valid entries are:

- "E" (Original Entry) if this document is new.

- "M" (Adjustment) if this document is modifying a
previous document

DOC TOTAL Required. Must be numeric. Enter the total of all deposits recorded on
the document lines.

CALC DOC Calculated. System-computed sum of deposit amounts for all lines in
TOTAL the document. Must be equal to DOC TOTAL.

DEPOSIT AGY Required. Enter the code of the agency that received the collection
and performed the deposit. This code used must be valid on the
Agency Master Table. If document action is "M", then this code must
match the original transaction.

DEPOSIT Required. The deposit ticket number recorded on the DS. Must be
NUM numeric.

BK CD Required. Enter the code of the bank account into which the collection
was deposited. This code used must be valid on the Bank (BANK)
Table. If document action is "M", then this code must match the
original transaction.

DEPOSIT Optional. Enter the date on which the deposit occurred, in MMDDYY
DATE format.

Required. Enter the dollar amount of the item(s) deposited. The

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DEPOSIT AMT decimal point is optional, but two digits must be coded for cents.

If the document action is "M", enter the amount of change over

(under) the previous amount. Do not code a sign (+ or -); the
INC/DEC column indicates whether this is to be added or subtracted
from the original amount.

Conditional. This is the Increase/Decrease indicator. It is required if

ID DOC ACTION is "M", and marks if the deposit amount change is an
increase or decrease to the original amount. If required, code one of
the following:

’D’ decrease
’I’ increase

Required on original entry transactions. Must be numeric. Enter the

NUM ITEMS number of cash and check items included in the deposit.

Optional. Indicates if the deposit represents federal draw down

FED DRW collections. Valid entries are "Y" (Yes) and "N" (No). If not entered,
(Y/N) defaults to "N".

Optional, for reporting purposes only. Enter up to 12 characters of

COMMENTS notes about this document.

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6.6.6 Open Deposit Items (ODIT) Table Overview

The Open Deposit Items (ODIT) table stores all Deposit Suspense (DS) document records that are not
completely classified and some recent, fully classified deposits. These records are created by new Deposit
Suspense (DS) documents. The "Verification Flag" (VF) indicator is set to "Y" upon classification entry
by the State Treasurer’s Office. When the verification indicator is set to "Y," cash receipts (CR)
Documents may be processed against the deposit to classify the money as "cash received." When these
cash receipts (CR) process, the document amount adjusts the classified amount on the Open Deposit Items
(ODIT) table (and also the computed field of the remaining amount). Alternate views of this table are
available on the Open Deposits by Agency Inquiry (ODAI) table, Open Deposits by Deposit Date Inquiry
(ODCI) table, and the Open Deposits by Deposit Amount Inquiry (ODDI) table.

6.6.6.1 Open Deposit Items (ODIT) Table Screen Print and Field Descriptions

The screen print of the Open Deposit Items (ODIT) table is pictured below, and field descriptions follow.

Open Deposits
Items Table ACTION: . TABLEID: ODIT USERID: ........

(ODIT) OPEN DEPOSIT ITEMS TABLE

KEY IS DEPOSIT NUMBER
DEPOSIT V BK F DEPOSIT NUM
AGY NUMBER F CD F DATE ITEMS DEPOSITED AMT CLASSIFIED AMT REMAINING AMT
---------- - -- - -------- ----- -------------- ------------- -------------
LAST ACT POSTING DS
DATE DATE DOCUMENT NUMBER BFY
--------- -------- --------------- ---
... ...... . .. . ...... ..... .............. .............. ..............
...... ...... ... ........... ..
... ...... . .. . ...... ..... .............. .............. ..............
...... ...... ... ........... ..
... ...... . .. . ...... ..... .............. .............. ..............
...... ...... ... ........... ..
... ...... . .. . ...... ..... .............. .............. ..............
...... ...... ... ........... ..
... ...... . .. . ...... ..... .............. .............. ..............
...... ...... ... ........... ..

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The Open Deposit Items (ODIT) table stores all Deposit Suspense (DS) records that are not completely
classified and some recent, fully classified deposits. These records are created by new Deposit Suspense
documents (DS). The "Verification Flag" indicator (VF) is set to "Y" when the DS document is approved
and processed. After the deposit is recorded, cash receipts may be processed to classify the money as "cash
received." When these cash receipts process, the document amount adjusts the classified amount on this
table (and also computes a new remaining amount). Alternate views of this table are available on the
ODAI and ODCI tables - by agency and deposit date, respectively.

This is a system-maintained table. Table records are created when a Deposit Suspense (DS) transaction
is accepted and are updated by Cash Receipt (CR) and modifying Deposit Suspense documents.
The Open Deposit Items (ODIT) table field descriptions are as follows.

DEPOSIT AGY Key field. The three-character code of the agency that made the
deposit

DEPOSIT Key field. The six-character deposit ticket number, pre-printed on ISIS
NUMBER form DT; used to deposit monies in the bank.

VF The indicator is set to "Y" (Yes) when the deposit is accepted and
processed.

BK CD Bank account number entered on the Deposit Suspense (DS) document.

The federal draw down indicator entered on the Deposit Suspense (DS)
FF document.

Date of deposit, entered on the Deposit Suspense (DS) document.

DEPOSIT
DATE
Number of check and cash items entered on the Deposit Suspense (DS)
NUM ITEMS document.

Deposited dollar amount from the Deposit Suspense (DS) document.

DEPOSITED
AMT
Total dollar amount of Cash Receipt (CR) classification documents
CLASSIFIED processed against the deposit.
AMT
Difference of deposited amount - classified amount. The dollar
REMAINING amount of the deposit available for classification.
AMT
The latest date that activity took place against this deposit.
LAST ACT
DATE

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POSTING The date that deposit was processed in GFS and the General Ledger
DATE and financial tables were updated.

DS The document ID number from the SUSF table from which the deposit
DOCUMENT was entered. There may be multiple deposits on ODAI with the same
NUMBER document ID number.

BFY The last two digits of the budget fiscal year from the header of the
Deposit Suspense (DS) transaction.

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6.6.7 Accounting for Cash Receipts (Classification of Revenues) Procedures

Responsibility Action

Agencies Online Enter Cash Receipt (CR) document into GFS to classify monies out of the
deposit/suspense ————————————fund.
to the proper revenue source Bank account code will be
inferred from the bank code on the related Deposit Suspense (DS) document.

The document number assigned to the CR document will consist of the three-
character agency number plus the six-digit deposit number from the "Deposit
Ticket Form" (FORM DT). See the Document Numbering policies section in
the GFS Transaction Processing chapter of this manual. See Section 3.8.2.

The document number on the CR document for a subsequent classification of —

revenues
————will consist of the three-character agency number plus the six-digit
deposit number from the "Deposit Ticket Form" (FORM DT) followed by a
letter of the alphabet, beginning with "A," for each subsequent classification.—or
modification.

Agencies Online Enter today’s date for the transaction date for the Cash Receipts (CR) transaction.
(NOTE: Transaction Date will default to today’s date if left blank.)

Will be required to use one level of approval on a Cash Receipts (CR)

transaction. However, agencies will be given three levels of approval to be used
at their own option. Before doing
————————approving
the approvals the document, all edits
against the transaction should be applied and all errors corrected.

After all edits and approvals have been applied, the transaction is processed in
GFS.

Enter additional CR documents to correct Debit/Credit memos from the State

Treasurer. All corrections should be made prior to June 30 of current year, if
possible.

Agencies Without
Online Access to ISIS Fill out the "Deposit Ticket Form" (FORM DT) ————————————
with the proper accounting
information on it.
————————and —
Ssubmit this form to the State Treasurer where it will be
entered into GFS.

State Treasurer Enters the information from the "Deposit Ticket Form" (FORM DT) into GFS
and process.

All Agencies File all supporting documentation ("——————————"

————————————————— Deposit Ticket Form—————DT (FORM ——), —
—————————————————————————————————
receipts, etc.) and attach the documentation to a sheet that has the transaction

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total and the transaction number and accounting distribution on it.

————————————————————————————

—————————————————————————————————
An agency should produce a screen print of the CR entry document and attach
as a cover sheet to their documentation. Non-ISIS
—————————————————————All agencies should retain a
copy of the "Deposit Ticket Form" (FORM DT) and a screen print of the CR
entry Document for documentation purposes.

All Agencies Must maintain these files as there will not be a central file kept at OSRAP. The
files maintained by the agencies will become the audit trail for the Legislative
Auditor. These files must be retained for three years, either on site or the State
Records Center, according to arrangements made with State Archives.

Non-ISIS agencies should verify support documentation against reports on a

regular basis.

6.6.7.1 Agency-Specific Procedures for Accounting for Cash Receipts (Classification

of Revenues)

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6.6.8 Cash Receipt Input Form (CR) Document Overview

The Cash Receipt (CR) document records and classified all monies collected by the State. This includes
collections against outstanding accounts receivable, cash basis revenue, and non-revenue-related receipts
(for example, refunds posted to objects of expenditures or deposits into trust funds).

6.6.8.1 Cash Receipt Input Form (CR) Document Screen Print and Field
Descriptions

The screen print of the header and line screens of the Cash Receipt Input Form (CR) document is pictured
below, and field descriptions follow.

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Cash Receipt
Transaction FUNCTION: ............... DOCID: CR ... ...........

(CR) STATUS: BATID: ... ... ...... ORG: ....

H-
CASH RECEIPT INPUT FORM

TRANS DATE: .. .. .. ACCTG PRD: .. .. BUDGET FY: ..

ACTION: . BANK ACCOUNT CODE: ..

CMIA SCHED DATE:
COMMENTS: ............

DOCUMENT TOTAL: ..............

CALCULATED DOCUMENT TOTAL:

Cash Receipt
Transaction FUNCTION: ............... DOCID: CR ... ...........

(CR) STATUS: BATID: ... ... ...... ORG: ....

01-
LINE NUMBER: .. REF DOC ID: .. ... ........... REF LINE NO: ..
VEND/PROV/CUST: ........... NAME:
BILLING CODE: ....
FUND: ... AGENCY: ... ORG/SUB-ORG: .... ..
APPR UNIT: ... ACTIVITY: .... REV SRCE/SUB-REV: .... ..
JOB NUMBER: ........ REPT CAT: .... BS ACCOUNT: ....
OBJ/SUB-OBJ: .... .. DESCRIPTION: ..............................
AMOUNT: .............. I/D: . P/F: .
02-
LINE NUMBER: .. REF DOC ID: .. ... ........... REF LINE NO: ..
VEND/PROV/CUST: ........... NAME:
BILLING CODE: ....
FUND: ... AGENCY: ... ORG/SUB-ORG: .... ..
APPR UNIT: ... ACTIVITY: .... REV SRCE/SUB-REV: .... ..
JOB NUMBER: ........ REPT CAT: .... BS ACCOUNT: ....
OBJ/SUB-OBJ: .... .. DESCRIPTION: ..............................
AMOUNT: .............. I/D: . P/F: .

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COMMAND See Chapter 4, "Document Processing", in the ISIS/GFS Online

AREA Features Guide for an explanation of the command area fields.

TRANS DATE Inferred. The current date entered for this document type on the Dates
table (DATE).

ACCTG PRD Optional. If left blank, the accounting period is inferred from the
transaction date. If you want these transactions to be recorded in some
other accounting period, enter the desired period (it must be open),
using fiscal months and fiscal years. You cannot enter future periods.

Optional. If left blank, the transactions on this document apply to the

BUDGET FY current fiscal year’s budget. If you want these transactions to be
recorded in some other fiscal year, enter the desired fiscal year (it must
be open). You cannot enter future budget fiscal years.

The transactions may be recorded in a prior fiscal year that is closed

if funds are appropriated within the desired fiscal year and the
appropriation will not expire until a following fiscal year.

Optional. If left blank, defaults to "E". Valid entries are:

ACTION
- "E" (Original Entry) if this document is new.
- "M" (Adjustment) if this document is modifying a
previous document

Inferred from DS transaction. The code represents the bank account

BANK in which the cash was deposited.
ACCOUNT
COD
Protected. This field is for display purpose only. the date that
CMIA SCHED represents when the transaction should be processed according to the
DATE CMIA drawdown schedule is displayed. this field is only used by
documents that are created by the CMIA drawdown process.

Optional, for reporting purposes only. Enter notes about this

COMMENTS document. The first 12 characters will be entered in the computer.

Required. Enter the unsigned net amount of all lines on the document.
DOCUMENT To compute this amount:
TOTAL
1. Add together all the increase amounts.

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2. Add together all the decrease amounts.

3. Subtract the smaller of these amounts from the larger,

and enter that amount.

CALCU- Do not code this field. It is the system computed total of the line
LATED amount.
DOCUMENT
TOTAL

LINE Enter the document Line Number. Values 01 to 99 are valid.

NUMBER

REF DOC ID Not used. Leave blank.

REF LINE NO Not used. Leave blank.

VEND/PROV/ Required on refunds from vendors. Leave blank, otherwise.

CUST

NAME Inferred from VEND/PROV/CUST

BILLING Leave blank, this field will not be used in the State of Louisiana.
CODE

FUND Inferred from the Continuing Organization table using the organization
code. The code used must be valid on the Fund Master Table.

AGENCY Required on all transactions.

Enter the code of the agency credited with the revenue on this line.

The code used must be valid in the Agency Master Table, and the
fund/agency combination must be valid in the Fund/Agency Master
Table.

ORG Optional. Required on revenue and expenditure transactions. The

organization code used must be valid in the Organization Master Table.

SUB ORG Not used. Leave blank.

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APPR UNIT Inferred from the Continuing Organization table using the organization
code. The appropriation must be valid and active in the Appropriation
Table.

Appropriation must be open and must be applicable to the budget

fiscal year coded for the transaction.

ACTIVITY Leave blank, this field will not be used in the State of Louisiana.

REV SRC Usually required. Leave blank only for balance sheet transactions
(then balance sheet account must be used) or vendor refunds (then
object must be used). The code used must be valid in the Revenue
Source Master Table. If a revenue source is entered, the group code for
the appropriation unit is validated on the Appropriation Group Code
Table (GRPC). If the group code’s has a State Revenue Indicator on
GRPC ’Y’ (Yes), revenue may not be entered for this appropriation.

SUB REV Optional. Enter the code that best describes the revenue item on this
line. You must code a revenue source before you can code a
sub-revenue source.

JOB NUMBER Optional. Will be used for Capital Projects and must be valid on the
AGPR table.

REPT CAT Inferred from the Continuing Organization table using the organization
code. The code displayed must be valid in the Reporting Category
Master Table for the agency coded on the line.

BS ACCOUNT Usually leave blank. Fill in only if this line is a balance sheet
transaction. If entered, the code must be valid on the Balance Sheet
Account Master Table.

OBJ Required on vendor refunds. Leave blank otherwise. The code used
must be valid in the Object Master Table.

SUB OBJ Required on vendor refunds if the Sub-Object Option in the Expense
Budget Table is "Y". Otherwise, optional on vendor refunds. Leave
blank when object is not coded. The code used must be valid in the
Sub-Object Master Table.

VEND/PROV Vendor is required on vendor refunds; otherwise leave blank.

DR

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DESCRIPTION Optional, for reporting purposes only. Enter notes about this line. The
first 30 characters will be stored in the computer. If this line is
modifying a previously entered line, you can enter a new description.

AMOUNT Required. If this is a new line, enter the dollar amount of the item(s)
described on this line.

If this line is a modification to a previous entry, enter the amount of

change over (under) the previous amount. Do not code a sign (+ or
-); the I/D column indicates whether this is to be added or subtracted
from the original amount. The decimal point is optional, but two
digits must be coded for cents.

I/D Required if making an adjustment. Code the following:

’D’ decrease

’I’ increase

Leave blank for new lines.

P/F Not used. Leave blank.

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6.6.9 Quick Receipt Input Form (QR) Document Procedures

Agencies may choose to use the Quick Receipt Input Form (QR) document for classifying revenues instead
of the Cash Receipt (CR) document. This document contains both header and line data on one screen,
thus enabling speedier data entry. It also contains only the "basic" data fields (few optional fields are
included) so that fields not required need not be tabbed over when entering the data, thus saving key
strokes. It can be used in instances where a cash receipt with few fields and only a line or two is needed.
The coding instructions for the Cash Receipt (CR) transaction shown previously should also be used for
the Quick Receipt Input Form (QR) document.

A screen print of the Quick Receipt Input Form (QR) document is pictured below.

Quick Receipt
Transaction FUNCTION: ............... DOCID: QR ... ...........

(QR) STATUS: BATID: ... ... ...... ORG: ....

H- QUICK RECEIPT INPUT FORM
QR DATE: .. .. .. ACCTG PRD: .. .. BUDGET FY: ..
ACTION: . BANK ACCOUNT CODE: ..
COMMENTS: .... DOCUMENT TOTAL: ..............
CALCULATED DOCUMENT TOTAL:
REF REF REF REF ACTI REV
CD AGCY NUMBER LN FND AGY ORG VITY SRCE AMOUNT
--- --- ----------- -- --- --- ---- ---- ---- --------------
APPR JOB # RCAT PROVIDER DESCRIPTION I/D P/F
---- -------- ---- ----------- ------------------------------ --- ---
01- .. ... ........... .. ... ... .... .... .... ..............
.... ........ .... ........... .............................. . .
02- .. ... ........... .. ... ... .... .... .... ..............
.... ........ .... ........... .............................. . .
03- .. ... ........... .. ... ... .... .... .... ..............
.... ........ .... ........... .............................. . .

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6.6.10 Online Entry of the Treasurer’s Accounting Information Procedures

Responsibility Action

State Treasurer Enters the information about bank transfers into GFS on a Journal Voucher (JV)
transaction. See the Journal Vouchers Overview policies related to J1 Journal
Vouchers in the "Journal Vouchers" chapter of this manual. See Section 11.1.1.
This transaction will move the cash from the agency depository bank accounts
to the State Treasurer’s central bank account in GFS.

NOTE: Only the funds that are actually swept will be recorded as a transfer in
GFS. This should keep the cash amounts recorded on the Bank Account Balance
(ABAL) table in GFS in sync with the balances on the bank

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6.7 Revenues

6.7.1 Revenues Overview

This section provides a high level overview of policies and procedures for processing revenues in GFS.

Revenues are additions to assets (i.e., cash, accounts receivable, etc.) which do not: (1) increase a
liability; (2) represent the recovery of an expenditure in the current year; (3) result in the cancellation of
a liability; or (4) result in a net decrease of other assets.

In accordance with GAAP, revenues are increases in governmental fund type net current assets from other
than expenditure refunds and residual equity transfers. Under National Council of Government Accounting
(NCGA) Statement 1, general long-term debt proceeds and operating transfers-in are classified as "other
financing sources" rather than revenues. For proprietary fund type, revenues are net total assets from other
than expense refunds, capital contributions, and residual equity transfers. Under Statement 1, operating
transfers-in are classified separately from revenues.

Some examples of Revenue include:

· Taxes
· Registration Fees
· Sale of Permits and Licenses
· Federal Grants
· Contracts
· Leases of State Facilities or Land
· Reimbursement for Direct Services Provided
· Sale of Goods and Services
· Sale of Surplus Vehicles and Equipment

As a state policy, the following criteria will be applied in the accrual of revenues for governmental fund
types of the general and special revenue nature for financial reporting purposes in accordance with
generally accepted accounting and financial reporting principles. All boards, commissions, departments,
agencies, institutions, and offices within the executive branch of state government shall report financial
activity on a modified accrual accounting basis as follows:

· Revenues associated with the economic activity of a particular fiscal year

must be recognized (accrued) and reported in that fiscal year when:

1. the revenues are collected during the fiscal year to which they are
associated, or
2. the revenues are collected within 45 days after the end of the fiscal year
to which they are associated.

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· The following revenues may be excluded from accrual requirements:

1. The amount is not material or the cost of attaining the data for accruing
the revenue exceeds the benefits derived from its accrual, according to
the sliding scale included with the "Annual Financial Report " (AFR)
packet each fiscal year. For the State of Louisiana, materiality is
generally defined as: "less than one-half of one percent of the total
estimated revenues of that fund."

2. The amount is not measurable and cannot be reasonably estimated with

an acceptable degree of accuracy.

3. The revenue will not be available (collected) within the fiscal year or
soon enough after the fiscal year end to be used to pay liabilities of that
fiscal year.

· Specified exceptions to the 45-day cut-off rule are as follows:

1. Gas royalties for the month of June when the revenue from this source
is material and predictable or measurable.

2. Natural gas franchise tax due for the quarter ending June 30 of each year
but does not become delinquent until 60 days thereafter.

· Refunds of revenue are to be paid from current year receipts. However,

refunds paid during the 45-day period at the end of each fiscal year which
are attributable to prior year activities must be accumulated separately and
reported as a liability on the appropriate fiscal year-end financial statement.

A return of appropriation is money received that represents the recovery of an expenditure. A return of
appropriation should not be used if collecting money for services provided for others. A return of
appropriation is an exception and not a regular business operation. Federal grants that reimburse for
services are not considered a return of appropriation.

Examples of refunds of expenditures include:

· Reimbursement for merchandise returned to the vendor

· Return of a duplicate or erroneous payment to an outside party
· Recoupment of an expenditure made by the State wherein the State was
acting only as a collecting and/or a disbursing agency for a third party
· Collection by the State from a third party for an expenditure that, if the facts
were known at the time, should have been made by the third party to begin

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with. (Example would be an insurance company reimbursing the State for

medical expenses paid by the State on behalf of a policyholder.)

Collections against receivables are monies received by the State as payment for outstanding amounts owed
to the State. NOTE: The accounts receivable function in GFS is limited at this time.

Deferred Revenues are monies received by the State in exchange for the future delivery of goods and/or
services. Money or asset has been received but criteria for recognizing the revenue has not occurred.

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6.7.2 Revenue Policies

The following policies apply when processing Revenues in GFS:

· Agencies
———————Theshould State Treasurers office will enter deposit transactions in
GFS using the Deposit Suspense (DS) transaction. Classification of revenues
should be entered in GFS using the Cash Receipt (CR) transaction as soon
as the accounting information is known. NOTE: CR transactions will not
process until the Treasurer has verified
————entered, approved, and processed the
deposit.

· Use of the Accounts Receivable function in GFS by agencies is limited, at

this point in time.

· Refunds of expenditures are first deposited

————entered using the Deposit
Suspense (DS) document and subsequently classified as a reduction of
expenditure on the Cash Receipt (CR) document. Refunds received after the
August 14th close should be recorded against income not available (INA) to
the appropriate fund in the current fiscal year. Exceptions to this may be
federal and other revenues that may be carried forward.

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6.8 Interagency Transactions

6.8.1 Interagency Transactions Overview

See the "Payments to Other State Agencies Procedures" (Interagency Journal Voucher - J4 Transaction),
Section 10.7.3.1, for policies and procedures related to processing interagency transactions in GFS.

6.9 Federal Revenues

6.9.1 Federal Revenues Overview

This section defines the policies of the State Treasurer and OSRAP for federal revenue received directly
from the federal government, federal revenue transferred between state agencies, and federal revenue
received through local governments or outside agencies. Policies and procedures relating to the Cash
Management Improvement Act of 1990, found in the "Federal Cash Management Improvement Act
(CMIA)" chapter of this manual, should be read in conjunction with this section. (See Section 15.3.)

The Federal Cash Management Improvement Act (CMIA) requires states to record the date that a request
for federal funds is made and also the date that federal funds are received as cash in a state banking
account. This must be tracked by administrative and program costs for each federal program.

For more information on CMIA, see the "Federal Cash Management Improvement Act (CMIA)" and
"Grant Accounting" chapters of this manual.

Federal revenue, in most cases, is recognized when federal monies are deposited and classified. (Further
details are in the "Accounting for Federal Revenue at Fiscal Year-end" policies in this section of this
manual.) For example, if state money is expended or expenditures are accrued for a federal reimbursable
program, the amount billable to the federal government at fiscal year-end is recorded as federal revenue.
If federal revenue is collected in advance of the qualifying expenditure, the amount in excess of the
qualifying expenditures at year-end is set up as deferred revenue.

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6.9.2 Federal Revenue Terminology

The following terms are used to describe Federal Revenue:

Federal Drawdowns

The process an agency goes through to request funds from a federal agency. This is usually done through
an electronic linking system to the federal government, but there are other methods to make request for
federal funds. The funds are later received by electronic transfer or by check.

Revenue Provider Code

Number code in GFS used to identify any person, organization, or entity that owes or pays money to the
State of Louisiana. It will be used to identify individual letters of credit if they are used to make federal
drawdowns. If letters of credit are not used to make federal drawdowns, then a revenue provider code
will be used to identify the federal agency from which the funds are being received.

Reporting Category

In GFS, the Reporting Category field can be used to link accounting transactions to a specific federal grant
in the Grant Accounting subsystem. Reporting categories are discussed in detail in the Reporting Category
(RPTG) table section (2.4.33), and in the Cash Management Improvement Act (CMIA) Use of Reporting
Categories section (15.10.1) of this manual.

Deposit Suspense (DS) Transaction

In GFS, the Deposit Suspense (DS) transaction is used to record deposits made to a suspense account until
the State Treasurer verifies that the physical cash has been received. A field within the D/S document is
used to identify federal funds.

Cash Receipts Transaction

In GFS, the Cash Receipt (CR) transaction is used to classify all monies collected by the State of
Louisiana to ——————————————————————————————————————
. If it is linked to an Advanced Receivable (A/R) Invoice billing, it will record the cash
received and reverse the accounts receivable amounts recorded originally on the A/R Invoice. Otherwise,
———————————————————————————————————————————
it records
—————record the cash received and the revenue amount.

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Primary Recipient

Refers to the agency receiving federal funds and that is held accountable by the federal government for
its use or expenditure. Accountability includes responsibility for reporting to the federal government,
monitoring compliance with federal guidelines, and state budget accountability. The primary recipient
generally is the agency that initiates the federal grant and receives the federal funds directly from the
federal government.

Refunds

Refunds represent a recovery of funds previously paid out for federal program purposes. These
transactions (such as canceled or returned checks, overpayment, duplicate payments, checks recovered
from ineligible recipients, etc.) must be handled separately, if less than $10,000, for the Cash Management
Improvement Act (CMIA). (All refund transactions of less than $10,000 are not subject to the CMIA
interest liability provisions even though they still must be tracked separately.)

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6.9.3 Federal Revenue Policies

The following policies apply when processing Federal Revenue:

· Agencies receiving federal funds through the federal drawdown process will
be required to estimate those revenues on an annual basis. Agencies will be
allowed to warrant against estimated revenues for CMIA-related grants in the
same fashion as warrants against the General Fund.

· Agencies must establish the date when the wire transfer transaction was
initiated and complete a Deposit Suspense (DS) document. The DS
transaction should be entered the day the request for funds is made for the
amount related to the check clearance pattern.

· It is recommended that each federal grant use at least two reporting

categories to classify drawdowns on Cash Receipt (CR) transactions, unless
that grant does not cover both program and administration costs.

· When federal funds are received in the State Treasurer’s cash account, the
State Treasurer will verify that the funds were received,and process a DS
Document to set the Deposit on the Open Deposit Items (ODIT) Table. and——
verify the deposit on the Open Deposit Items (ODIT) table Agencies will
—————————————————————————.
then prepare a Cash Receipt Input Form (CR) transaction to record the cash
and classify the revenues on that date.

· All revenue collected directly from the federal government as federal revenue
must be recorded in the proper revenue source.

· Federal revenue received directly from the federal government by one state
agency, as the primary recipient, and is then transferred to another state
agency should be recorded as follows (detailed procedures are in the Transfer
of Federal Funds policy in this section of this manual):

- The agency that receives the funds (the primary recipient) from the
federal government should record it as a revenue using the proper
revenue source, and then when transferring it to another agency, record
the transfer using an expenditure object.

- The agency receiving the funds from the primary recipient should record
the transfer using a revenue source.

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· Record revenue received from local governments or other agencies outside

the state government used to carry out federally funded programs as agency
collections. Use revenue source, 1105 - Non-Federal Receipts - Other-
Local and Other Funds.

NOTE: In the instance described above, the State is a sub-recipient of

federal funds and is responsible for reporting this information to the federal
government through the single audit report.

· Pass-through funds are funds passed through a state agency to a non-state

entity (Detailed procedures for handling pass-through funds are in the
"Receipt of Federal Funds" procedures section of this manual. See Section
6.10.2. Record federal funds that meet the definition of pass-through funds
as a revenue source when received and expenditure object when passed on
or expended. Policies and the criteria that must be met to qualify as pass-
through funds are in the "Pass-Through Funds" policies in this section of this
manual. See Section 6.11.2.

· Federal revenue that is earned but not collected will be reported as accounts
receivable at fiscal year-end. Federal revenues that have been collected but
not earned will be recorded as deferred revenue at fiscal year-end.

· Refunds of federal funds expended will be accounted for by agencies as a

refund of expenditure on a Cash Receipt (CR) transaction. Agencies must
use the appropriate expenditure reporting category to reduce the amount of
expenditures charged to the appropriate grant in the Grant Accounting
subsystem or as revenue to be used in lieu of federal funds. This will result
in a reduction in the next federal drawdown by the amount received as
refunds or as a refund to the federal government. See the "Refund of
Federal Funds" policies in this section of this manual. See Section 6.10.5.1.

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6.10 Receipt of Federal Funds

6.10.1 Receipt of Federal Funds Overview

This section provides policies that must be applied when requesting federal funds, depositing, recording
the revenue and the date federal funds are requested, recording the cash receipt and the date the cash is
received.

The State’s General Fund appropriations allocate major state revenues collected in the current fiscal year.
However, the revenues do not come into the State at the same rate as expenditures are being made by the
state agencies. This means cash is not always available for appropriations until major state revenues are
received. Therefore, even if payments of General Fund appropriations to the state agencies need to be
spread throughout the year to match the state agencies’ spending patterns, we may need to consider the
constraints of state revenue cash flows.

6.10.2 Receipt of Federal Funds Policies

The following policies apply to the receipt of federal funds in GFS:

For agencies inside and outside Baton Rouge:

· Agencies will send the State Treasurer’s Office a "Deposit Ticket Form"
(FORM DT) with a note written at the top of the form, indicating that the
attached "Deposit Ticket Form" (FORM DT) represents a Federal Draw
Down.

· The State Treasurer’s Office will input the Deposit Suspense (DS) document
into GFS when the depository bank acknowledges receipt of federal funds,
and ————————————Y
sets the "Verify" flag to "—————approve
" (Yes). and process the DS
Document.

· Agencies will classify federal receipts to appropriate revenue sources.

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6.10.3 Federal Revenue at Fiscal Year-End Overview

The following section provides procedures that are necessary to account for federal revenue at fiscal year-
end.

6.10.3.1 Federal Revenue at Fiscal Year-End Procedures

Responsibility Action

OSRAP Sends out "Closing Packages" with instructions for setting up accruals,
accounts receivable, deferred revenues, and the Schedule of Federal Fiscal
Assistance to be completed by agencies at the end of the fiscal year.

Agency Completes the closing package process to set up the following:

· For accounts receivable for uncollected federal

revenue, follow procedures distributed by OSRAP
with the "Closing Packages."

· For deferred revenue for federal funds, update

agency financial statements (Statement A Balance
Sheet) with recording of liability. A deferred
revenue is federal funds that were received prior to
the fiscal year-end for which the expenditure will
not be incurred until the next fiscal year.

OSRAP Sets up deferred revenues, for the forms submitted with the closing packages,
in GFS using a Journal Voucher (JV) transaction.

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6.10.4 Single Audit Act Reporting Requirements Overview

The Single Audit Act of 1984 established uniform requirements for state and local governments that
receive federal financial assistance. This assistance can be in the form of grants, contracts, loans, loan
guarantees, property, cooperative agreements, interest subsidies, and insurance or direct appropriations.
They may be received as direct payments from the federal government or by means of pass-through funds
from other units of state or local government.

The requirements of the Single Audit Act apply to governmental units that receive federal financial
assistance of $100,000 or more in any of its fiscal years. Governmental units receiving federal assistance
of $25,000 or more, but less than $100,000, may have either a single audit or follow the financial and
compliance audit requirements contained in the regulations of the federal financial assistance program.
All others are exempt from federal audit requirements and should follow any applicable state audit
requirements.

The Single Audit Report is issued by the Louisiana Legislative Auditor and includes the following:

· Schedule of assistance and auditor’s opinion;

· Report on internal control structure related matters as part of an audit of the
general purpose financial statements;
· Report on the internal control structure relating to federal financial assistance
programs;
· Report on compliance with laws and regulations that may have a material
effect on the financial statements;
· Report on compliance with general requirements applicable to federal
financial assistance programs;
· Report on compliance with specific requirements applicable to major federal
financial assistance programs;
· Report on compliance with requirements applicable to non-major federal
financial assistance programs;
· Summary of findings and recommendations from other external audits;
· Schedule of unresolved prior audit findings, and;
· Management’s responses to findings and recommendations.

Within thirty days after completion of the audit, the Single Audit Report is made available for public
inspection and is transmitted to:

· The Governor,
· The Louisiana Legislature and other public officials of the State,
· Federal agencies that provided direct federal financial assistance to the State
during the year,
· The Single Audit Clearinghouse,

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· Local governments, and

· Other state governments that provided indirect federal financial assistance to
the State during the year.

6.10.4.1 Single Audit Act Reporting Requirements Procedures

Responsibility Action

Agency Compiles the following information for all federal revenue recorded in
Federal Receipts revenue sources in the range of 1000 through 1045
(collected directly from the federal government):

· Grant Name
· Federal Granting Agency
· Federal Catalog Number
· Federal Award Number
· Expenditure Amount

This information is included in each federal contract. Use of the

Reporting Category in the Grants Accounting subsystem will enable the
user to obtain the above information from GFS.

Legislative
Auditors Collect the federal revenue information from the state agencies and complete
the Single Audit Schedule, at fiscal year-end.

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6.10.5 Refunds of Federal Funds Overview

The following section provides procedures for agencies to handle refunds of federal funds.

6.10.5.1 Refunds of Federal Funds Procedures

Responsibility Action

Agency Enters refunds from payees (canceled or returned checks, overpayments,

duplicate payments, checks recovered from ineligible recipients, etc.) on a
Cash Receipt (CR) transaction as a refund of expenditure. For instructions
on how to enter a Cash Receipt (CR) transaction, see the Cash Receipt (CR)
transaction procedures section of this manual.

Reduces the amount of the next federal drawdown by the amount of any
refunds of federal funds.

Refunds from payees which represent federal source of funding should

be recorded as a refund of expenditure (return of appropriation) within
the same fiscal year. Agencies should reduce the amount of the next
federal drawdown by these amounts.

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6.11 Pass-Through Funds

6.11.1 Pass-Through Funds Overview

This section provides information on Pass-Through funds. It provides information on:

· Clarifying what funds should be classified as pass-through funds.

· Complying with Generally Accepted Accounting Principles (GAAP) by

segregating Pass-Through Funds (as defined below) in the State’s
Comprehensive Annual Financial Report (CAFR).

· Defining OSRAP policy in regards to Pass-Through Funds that will be coded

to federal Means-of-Financing (MOF) appropriations.

Pass-through funds are defined as:

· Funds received from sources outside of state government such a the federal
government, associations of governments, private contributions, etc.

· Funds received by a state agency acting as the collecting or receiving agent.

· Funds received by a state agency having no authority to contract for or

expend the funds. The State’s only authority is to record or account for the
funds and transfer the funds to the recipient who will expend the funds.

· Funds transferred from the State to the recipient who expends the funds. The
recipient may be any entity outside the State’s fund groups (local
governments, school districts, private organizations, association of
governments, etc.) which has been given legal or contractual authority to
expend the funds.

· Funds are pass-through from the State intact with no additional rules,
regulations, instructions, terms, or requirements made by the State to the
recipient or as to how the funds are to be spent. The only requirements as
to the use of the funds would come from the outside source/grantor (federal
government, private contributor, etc.).

· Funds may be considered pass-through even if the State continues to provide

accounting services to monitor the use of the funds.

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· The recipient agency, not the State, is responsible for reporting to the outside
granting agency how the funds were spent.
· Agencies may contact OSRAP for help in determining whether or not a grant
should be accounted for as a pass-through grant.

6.11.2 Pass-Through Funds Policies

The following policies apply to Pass-Through funds:

· The first five items in the "Defining a Pass-Through Fund" section above
must be present in order to classify and record funds received and expended
as pass-through.

· Record pass-through funds according to the policies in the "Receipt of

Federal Funds" policies in this manual.

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