11075 ACCOUNTING OFFICE PROCEDURES
(Revised 5/87)
As the batches of charge and credit notices are received from the different service units after the cutoff date (See Section 11062), the accounting office maintenance deduction clerk will:
- Verify the transmittal notice received for the total amount of charges, the total amount of credits, and the number of each type of document involved.
- Determine the net total of the charge and credit documents held in the Maintenance Charge Suspense File from the previous months. (This total must equal the balance of Account No. 1312, Accounts Receivable–Reimbursements, Services to Employees, prior to posting the current month charges and credits.) Identify and retain this tape.
- Post the total charges and total credits from each service unit (1 above) to Account 1312, Accounts Receivable–Reimbursements, Services to Employees. This can be done by posting directly to Account No. 1312 or by summarizing the totals to be posted on a columnar sheet and posting the summary totals to Account No. 1312.
- Add together the batch totals from the different service units to arrive at (a) the total charges to employees and (b) the total credits for employees, Identify and retain these adding machine tapes.
- Inter-file each employee's charge and credit notices with his Controller's Form CD 45, Payroll Roster File Card in the Maintenance Charge Suspense File. The Maintenance Charge Suspense File consists of all charge and credit notices still to be charged or credited to employees for maintenance services. The net total of the charge and credit notices in this file at all times must agree with the balance of Account No. 1312, Accounts Receivable–Reimbursements, Services to Employees. The file should be maintained in alphabetical order by employee.
- After the charge and credit notices are filed by individual employees,
- Determine the net charge for each employee by totaling the charge and credit notice for each employee,
- Post to the employee's Form CD 45 the net charge for the employee.
- After the Forms CD 45 are posted with the employees' net maintenance charges, determine from these cards the total of the net charges for all employees. Identify and retain this adding machine tape.
- Complete the following balancing operation:
a. Net total of charge and credit documents held in the
Maintenance Charge Suspense File from previous months
(6a above) $_______________________
b. ADD: total of current month maintenance charges
received from the different service units (4a above) _________________________
Total $___________________
c. SUBTRACT: total of current month credits received from
the different service units (4b above) ________________________
d. Net Employee Maintenance Charge Receivable
(This amount must equal balance of Account No.
1312 ____ after posting current month charges and
credits) $___________________
e. Sum of net charges shown on the Controller's Payroll
Roster File Cards, CD 45, to be forwarded to the
State Controller for deduction (7 above) $__________________________
f. SUBTRACT: total amount of individual employee net
credit balance:
(Name of Employee) $________________
___________________
___________________ _________________
___________________ _________________ _______________________
g. Net Employee Maintenance Charges Receivable
(The amount must equal line d above) $________________________
- Upon completion of the above balancing operation, retain intact the charge and credit documents, adding machine tapes, and the balancing operation documents in the Maintenance Charge Suspense File until the Controller's Report of Applied Maintenance Deductions is received.
Upon receipt of the Controller's report, pull from the Maintenance Charge Suspense File:
- Active charge notices for which deductions were made (charge notices originating in service units offering continuous service at a fixed monthly charge, such as room or quarter charges and laundry service at a fixed monthly rate) and return these to the originating service units to be used by them for submitting charges for the next month.
If charge notices for recurring charges (such as room or quarters rent or fixed monthly laundry) remain in the Maintenance Charge Suspense File indicating either a maintenance charge deduction that the State Controller's Office failed to make or a net credit balance due the employee, the recurring charge notices will be pulled from the Maintenance Charge Suspense File and returned to the originating service unit as described above only after a "duplicate" unsigned charge notice has been prepared for each such employee, clearly marked "Uncleared Charge", and filed in the Maintenance Charge Suspense File in lieu of the charge notice removed. The "duplicate" charge notices will show the amounts of the charges pertaining to the employee that must be considered in determining the next month total charge to be included in the next instruction to the State Controller's Office for payroll deduction. Failure to prepare the "duplicate" charge notice for the unpaid charge will result in (1) the probable failure to charge the employee for this unpaid service and (2) the Maintenance Charge Suspense File being out of balance with Account No. 1312, Accounts Receivable–Reimbursements, Services to Employees.
- Charge and credit notices, except for those employees who have a net credit balance (see SAM Section 11073 pertaining to refunds), and transfer them to a retention file to be held for a minimum of two years or until audited by the Department of Finance, Financial and Performance Accountability.
Should it become necessary to remove a charge or credit notice from the Maintenance Charge Suspense File before receipt of the Controller's Report of Applied Maintenance Deductions, a substitute card clearly marked "Substitute" will be completed and placed in file in lieu of the document removed.
Maintenance charges unapplied by the State Controller's Office will be resubmitted for deduction the following month. As these deductions are made by the State Controller's Office, the documents involved will be removed from the Maintenance Charge Suspense File and filed with the documents of that month in which the deductions are made.
