8453     INTERAGENCY APPROPRIATION REIMBURSEMENT SERVICES ADVANCE PAYMENTS 
(Revised and Renumbered from 8459 12/89)

Charges for services to be performed by one state agency for another state agency, either routinely or by special arrangement, that upon collection will be accounted to reimburse the appropriation of the agency which performed the services, may be paid in advance by the agency to receive such services.  As defined in Government Code Section 11000, "'state agency' includes every state office, officer, department, division, bureau, board, and commission." This procedure of advance payment of interagency appropriation reimbursement services may be used to alleviate a financing difficulty in those instances wherein the balance of the appropriation from which the initial cost of performing these services will be paid is, or will be, reduced seriously pending collection of the appropriation reimbursement for such costs.  Ordinarily these temporary financial difficulties will be encountered only during the last few weeks of the fiscal year.  The use of this procedure for advance payment of interagency appropriation reimbursement services is discouraged and will be limited to those infrequent instances when it is essential to augment the appropriation of the agency which will perform the services, pending collection of the charges for such services.

In view of the anticipated infrequent use of this method of financing interagency services and the related involved accounting required, the operating and accounting instructions relating to the procedure are not made a part of this manual but will be issued, as special instructions only upon request from the agency accounting officers concerned, to the Department of Finance, Fiscal Systems and Consulting Unit.