accountant service

ACCOUNTING AND BUDGET SERVICES UNIVERSITY OF COLORADO AT BOULDER JANUARY 2004 CONTENTS DATA CONTROL DEADLINES: .........................................................................................................................1 ALLOCATION CHANGES/CREATES DEADLINE ......................................................................................... 1 RECEIPT OF IN's ................................................................................................................................................. 1 FUND 3X PAYROLL EXPENSE TRANSFERS ................................................................................................ 2 UNPOSTED JOURNALS .................................................................................................................................... 2 JANUARY PEOPLESOFT CLOSE ..................................................................................................................... 2 FRINGE BENEFIT ALLOCATION CORRECTIONS ....................................................................................... 2 PAYROLL CORRECTION DEADLINES REMAINING FOR JANUARY ...................................................... 2 SUMMARY SUSPENSE REPORT ..................................................................................................................... 2 PAYROLL EXPENSE TRANSFERS .................................................................................................................. 3 BUDGET JOURNAL ENTRY MONTHLY DEADLINE ................................................................................... 3 CHART OF ACCOUNTS .......................................................................................................................................4 UPDATES TO THE GUIDE ...................................................................................................................................4 PROHIBITION ON RECORDING SOCIAL SECURITY NUMBER OR CREDIT CARD NUMBER WHEN ACCEPTING CHECKS ............................................................................................................................4 SPA TIPS .................................................................................................................................................................5 Tuition Update ...................................................................................................................................................... 5 PET‟s and Tuition ................................................................................................................................................. 5 SPA Staff Changes................................................................................................................................................ 6 Q&A .........................................................................................................................................................................6 Sensitive Expenditures .......................................................................................................................................... 6 Work-study Payroll Expense Transfers ................................................................................................................ 6 Official Service Provider Designation .................................................................................................................. 7 Private Property Destruction Reimbursement ....................................................................................................... 7 TRAINING AND EDUCATION ............................................................................................................................7 TACKLE THE GUIDE......................................................................................................................................... 7 TACKLE THE GUIDE VIDEOS ......................................................................................................................... 8 PAYROLL EXPENSE TRANSFER (PET) TRAINING ..................................................................................... 8 STATE OF COLORADO FISCAL RULE REVIEW .......................................................................................... 8 MONTHLY TRAINING AND EDUCATION................................................................................................... 10 AREA ACCOUNTANTS ...................................................................................................................................... 11 ABS NEWSLETTERS .......................................................................................................................................... 11 SPA AREA ACCOUNTANTS.............................................................................................................................. 12 ABS STAFF ........................................................................................................................................................... 13 DATA CONTROL DEADLINES: ALLOCATION CHANGES/CREATES DEADLINE The deadline for receipt of Allocation changes or creation requests is Wednesday, January 21st for January business. Please email Lynda.Reisinger@Colorado.edu with your requests or call Lynda at 2-8646. RECEIPT OF IN's The deadline for receipt of IN's for processing with January business is Tuesday, January 27th at 4:00pm. IN's should be forwarded to Lynda Reisinger, Data Control, 579 UCB. Accounting & Budget Services January 2004 1 FUND 3X PAYROLL EXPENSE TRANSFERS The deadline for creation of end of month Payroll Expense Transfers relating to Fund 3x is also Tuesday, January 27th at 4:00pm. Any P.E.T. with at least 1 line involving a fund 3x must be reviewed, approved and posted by Sponsored Projects Accounting (SPA). Please refer any questions to Jamie Chadwick at 5-4760. UNPOSTED JOURNALS Please review your Journal Source Code in the "Journal Entry/Base Currency/Update Display" screens to detect any journals that you may be responsible for correcting and/or approving and posting. During the last week of the month, it is a good idea to review this screen daily to ensure any journals requiring posting have been dealt with. This also catches any journals that have been overlooked. Note: All outstanding journals should either be posted (or deleted) by ABS Month End Close! Two to three days prior to close, phone contacts are attempted and voice messages are left by Data Control when unposted journals with current month dates are detected. If voice messages have not been responded to on journals in question, and the journals are not posted by Month-End Close, Data Control will delete. JANUARY PEOPLESOFT CLOSE January Close is scheduled for 6:00pm on Tuesday, February 3rd! FRINGE BENEFIT ALLOCATION CORRECTIONS We will continue to do corrections to allocation errors resulting from fringe benefit calculations on PET's moving pre-July salaries. Please note that we are currently working on a process to incorporate these corrections into the same month in which they occurred. We would encourage you to continue to identify your pre-July salaries that may need to be moved and complete those PET's as soon as possible. Watch for December allocation corrections to PET's related to preJuly! The Journal ID. (BOUB) should reflect a line description of "CORRECTDECBENALLOC". This will post in January. PAYROLL CORRECTION DEADLINES REMAINING FOR JANUARY Month End - Friday, January 16th at 6:00pm Biweekly - Wednesday, January 21st at 12:00pm Please note that these are the deadlines you'll want to follow in order to ensure any funding distribution corrections (i.e. from payroll suspense clearing)/changes are in place before the running of the next payroll. Refer to the PBS website for your own copy of the most up-to-date payroll calendar. SUMMARY SUSPENSE REPORT Please run the "Summary Suspense Report" prior to the biweekly and monthly payroll cutoff dates to identify employees whose payroll funding distribution will cause their payroll to go to suspense. Please make the necessary corrections to the employee's record before the monthly or biweekly payroll cutoff date(s) found on HR's Payroll Calendar. Assistance is available from PBS at 735-6500. Accounting & Budget Services January 2004 2 For navigation instructions to run your "Summary Suspense Report", please refer to the HR Upgrade Step-By-Step guide for "MISC-RPT". You will find this guide on the web at: http://www.cu.edu/operations/links/ PAYROLL EXPENSE TRANSFERS Do you know which PET process to use when you begin a Payroll Expense Transfer now that HR has converted to its 8.3 Upgrade? Per the Step-By-Step guides published by HR as a result of the 8.3HR Upgrade, the following is a reminder of which PET process to use when you do your Payroll Expense Transfers: DATES 4/1/03-Future 7/1/00-4/1/03 Prior to 7/1/00 WHICH PET PROCESS TO USE Use 8.3 PET/Retro or PET/Correction or FAM PET Use PS 7.0 GL FIN PET process or Batch Upload Use Batch Upload Please remember that PET's done through the 8.3HR Upgrade process can only be done when HR Production is up. Consult HR's Payroll Calendar to keep yourself informed of HR Production down times! Please note that pre-8.3HR Upgrade PET's (ET's) and 8.3HR Upgrade Correction PET's (PETC's) not posted during the current period, prior to close, will have to be deleted and redone in the next period! Any 8.3HR Upgrade Retroactive Funding Change PET's (PETR's) not posted during the current period, prior to close, will only have to have their journal dates changed to a current date prior to posting in the next period! DEFAULT DEPARTMENTAL PAYROLL SUSPENSE SPEEDTYPE CONVERSION Please be reminded that effective July 17, 2003, suspense for your org. (HR Dept/Dept ID) began going directly to your default departmental payroll suspense FOPPS and you are now responsible for clearing. (New suspense will no longer post to, or be moved to, an ABS suspense clearing FOPPS!) PLEASE LOOK FOR SUSPENSE IN ACCOUNT 410100 SUSPENSE SALARY This will identify your payroll suspense transactions. You will do either a Correction Payroll Expense Transfer (PETC) or a Payroll Expense Transfer/Retroactive Funding Change (PETR) to transfer these suspense to the correct FOPPS. By using the PETC/PETR, the system will change the account from 410100 to the correct account per the job-code, earnings type, etc. logic used with the regular payroll calculation. As a reminder and a help to you as you adjust to this transition, please periodically run the "Summary Suspense Report" to alert you to any employees you may need to review and correct funding distribution on. By entering/correcting/approving your Funding Distribution in HR, you can avoid payroll suspense transactions! For additional payroll suspense information refer to the PBS web site at http://europa.cusys.edu/pbs/pbs_documents/What-Causes-Suspense_11-05-01.doc BUDGET JOURNAL ENTRY MONTHLY DEADLINE FY04 budget journals for January must be created no later than February 2nd . Accounting & Budget Services January 2004 3 Arts & Sciences units should submit all budget change requests to the A&S Budget Office, by the A&S deadlines, for approval and entry into the system. Please contact Janet Baker at 2-8926 or email Janet.Baker@colorado.edu with questions regarding BJE deadlines. CHART OF ACCOUNTS An Excel version of the chart of accounts has been added to the ABS web site. The file can be accessed from the ABS home page A to Z topics guide at http://abs.colorado.edu/. Select A – Account Tree or C – Chart of Accounts – Account Tree. This version of the account tree allows users to use the Excel find function when searching for an account code such as a user option account code. This tree will be updated monthly. UPDATES TO THE GUIDE Chapter 10, Section IV, D, Checks, found on page 3 of the chapter, January 2004. The check process has been revised to incorporate House Bill 03-1272 that prohibits recording a social security number or a credit card number when accepting a check for payment. Note: Due to the addition of the information from HB 03-1272, the page numbers in the Table of Contents for Chapter 10 have also been adjusted. Chapter 9 page 12, December 2003: Threshold for recording prepaid expense has been changed from $10,000 to $35,000. Chapter 12, December 2003: All references to billing processes in this chapter were edited to clarify that departments should do their billing "as quickly as possible and, at the very least, prior to month-end." PROHIBITION ON RECORDING SOCIAL SECURITY NUMBER OR CREDIT CARD NUMBER WHEN ACCEPTING CHECKS If your department accepts check payments, please incorporate the requirement outlined in House Bill 03-1272, which amends Colorado law regarding "Consumer Commercial Transactions". It went into effect on August 6, 2003 The bill prohibits recording a social security number or a credit card number on checks accepted for payment. Please incorporate this requirement into your departmental cash control policies and procedures. HB 03-1272 specifically says: "When payment is made by check or other negotiable instrument, a person shall not record or require the maker of the check to record a credit card or social security number given as identification or proof of creditworthiness." That is, cashiers, tellers, merchants, and anyone else accepting payment by check CANNOT write a person's Social Security Number or a credit card number down, either on the check itself or in a separate payment log. Accounting & Budget Services January 2004 4 There are only three exceptions to this rule: 1) A credit card number may be written on a check only when paying the credit card account represented by that number. 2) “The recording of a person's Social Security Number on a check or other negotiable instrument issued to pay a student loan." 3) “The recording of a person's Social Security Number on a bonafide loan application.” “Subsection (a) of this section shall not prohibit a person from requesting a purchaser of goods or services to display a credit card as indication of creditworthiness or identification if the only information about the credit card that is recorded is the type of credit card and the issuer of the credit card.” Compliance with this law WILL require an immediate change of practice. Any person accepting check payments cannot write a Social Security Number or a credit card number down, either on the check itself or in a separate payment log. This holds true even if the purpose of this practice is to facilitate either the application or reversal of the payment. Contact your Area Accountant if you have any questions. SPA TIPS To assist project administrators and PIs with managing sponsored projects, ABS has added the “SPA Tips” section to its monthly newsletter. This section offers tips and information regarding sponsored projects post-award processes, regulations and accounting. Tuition Update Fall tuition was booked for December 31, 2003. These entries are done via upload, and will be noted using Journal ID BAAJ20037 in which:    BAAJ references Boulder Academic Affairs Journal, 2003 references calendar year, and 7 references the fall semester Tuition uploads are always noted with the year and semester term. Spring is term “1”, summer term is”4”, and fall term is“7”. The journal line description will contain the employee ID and student last name. If you have any questions concerning the amount booked for tuition, please contact Lisa.Lucio@Colorado.edu. Last year, fall tuition was booked in January. Thank you Lisa for all your efforts to book this in December! PET’s and Tuition Don‟t forget, if you transfer GRA salary for fall 2003 after 12/03, you must manually transfer the associated tuition expense by regular Peoplesoft JE. This applies to previous semesters al well. Accounting & Budget Services January 2004 5 SPA Staff Changes Rob Lucas accepted a position with System‟s Controller Office in December. Until his replacement is hired, please contact either Linda Johnson X22615 or Terri Roark X22619. Linda Johnson will be retiring January 31st after 33 years in SPA. Please contact Kathy Phillips if you have any questions after Feb. 1. Kathy can be reached at X21403 or Kathy.Phillips@Colorado.edu. Thank you in advance for your patience during our transitions. Q&A ABS receives questions every month from departmental staff on a variety of topics. Usually, the only person who benefits from the answer is the person who asked the question. ABS will report these questions and their answers in its monthly newsletter and these will be added to the Q&A section on the ABS web site. Our goal is to ensure all departments are provided the same answers and to document those answers for future reference. So, as you go through your daily chores, and questions arise, please check the ABS Q&A web site. Your answer may just be there. If not, please continue to call your Area Accountant. You may see your question and answer in the next newsletter. The ABS Q&A web site is located at: http://abs.colorado.edu/ABS%20WEB/q&a.htm This month‟s questions are: Sensitive Expenditures Q – The Propriety of Expenditures Administrative Policy Statement was effective July 1, 2003. The Procurement Service Center issued its supporting policies at the same time on Official Function Authorization and Sensitive Expenditures. These have generated a number of questions from the departments. The following is an example of the questions received by Accounting & Budget Services and our response to those questions. We hope this provides additional guidance to the departments in making these expenditure decisions. A – The following is a Q & A received by ABS on sensitive expenditures. The reference cited is to the Procurement Service Center Sensitive Expenditure policy matrix and is the basis for ABS‟s response. 1. A non-cash token for a non-employee to recognize unpaid volunteer work done for the department. Answer: Allowable under 10.c.i. Work-study Payroll Expense Transfers Q – Whom do I contact to get a work-study payroll expense transfer done? A – The departmental end user cannot process payroll expense transfers involving work-study earnings. If you need to transfer funds that involve a work-study transaction, please complete the „Hourly to Work-study Transfer Request Form.‟ Send the completed form to the Student Employment Office (77 UCB). This form and the „On-Campus Student Employment Accounting & Budget Services January 2004 6 Handbook,‟ that contains additional information, can be found at: http://www.colorado.edu/studentemployment/oncamp.html. Transfers will be contingent upon student eligibility and availability of work-study funds. Additional questions should be directed to the Student Employment Office at x2-3548. Official Service Provider Designation Q – May a company be officially designated as the preferred service provider for an event? For example, designating an airline as the official airline for a conference, or partnering with Amazon.com to offer discounts on books ordered through a departmental webpage link to Amazon.com? A – No. This is prohibited by the campus Web Publishing Policy on Advertising, Sponsorships and Partnerships. The full policy can be viewed at http://www.colorado.edu/policies/webpolicy.html. Private Property Destruction Reimbursement Q – One of our employees accidentally broke the sunglasses of a guest during a meeting on campus. Is the University liable to replace the broken sunglasses? Would this be covered under our insurance? A – Generally speaking, personal property not in the care, custody or control of the University is excluded from insurance coverage. Therefore, the University is not liable to replace the sunglasses. The employee who broke the sunglasses or the department head may elect to make a reimbursement, but the University is not obligated. All insurance questions should be referred to the Office of Risk Management. TRAINING AND EDUCATION TACKLE THE GUIDE ABS is offering a new course designed to tackle The Departmental Financial Management Guide in its entirety by taking a closer look at the material contained in each chapter of the manual. This continually updated manual has been in the making for 4 years and offers you a comprehensive and thorough look at higher education accounting and sound financial management in a University environment. The course will meet once per month, from 8:00 a.m. to noon, starting in October and wrapping up in the spring of 2004. You are welcome to attend any or all sessions depending on your needs. Intended Audience: Staff, faculty, managers and University officers who want an in-depth and well-rounded understanding of University financial management. Next Session: February 12, 2004, 8:00 a.m. to 12:00 noon. Class will cover Chapter 10, Cash Control and Chapter 11, Inventory. Location: All classes will be held in room 620 of the Administration and Research Center (ARC) located at 3100 Marine Street on East campus. Accounting & Budget Services January 2004 7 Instructor: Jud Hurd, Boulder campus Controller, will be the lead instructor. Other ABS staff will assist depending on the topic. To Bring: You must print out and bring to class the Guide chapters for each training session. These are available at http://abs.colorado.edu/ABS%20WEB/guide.htm. Information & Schedule: http://abs.colorado.edu/ABS%20WEB/training.htm#tackle. See class schedule on next page. To Register: Pre-registration required. Send an email to accounting@colorado.edu. The entire schedule of Tackle The Guide can be found at http://abs.colorado.edu/ABS%20WEB/training.htm#tackle TACKLE THE GUIDE VIDEOS If you are unable to attend and you want to see what you missed, you can check out a video and watch it on your own or with others from your department. Please keep in mind that we prefer you to come to the live training sessions. But for those instances where you simply cannot attend, the tapes can substitute. If you'd like to check out a video, please email your request to Isabel.Dunn@colorado.edu PAYROLL EXPENSE TRANSFER (PET) TRAINING This class is being offered by Michael Bosma of the System Controllers Office. It provides basic information on the lifecycle of Payroll Expense Transfers from creation to approval in both the Financial and HR Systems. This course covers inquiry and approval training for all types of PETs. The class runs for 2 hours and allows time for discussion on issues such as preventing and correcting payroll suspense. All sessions will be held at the Marine Street Science Center, 3215 Marine Street, room W179. Upcoming training dates are : January 23, 1:00-3:00 Registration is required as seating is limited. Please register by sending email to Accounting@colorado.edu STATE OF COLORADO FISCAL RULE REVIEW Have you ever heard ABS staff talk about State Fiscal Rules and wondered just exactly what are those things and why are they making your life so difficult? Here's your opportunity to find out everything you ever wanted to know about the State Fiscal Rules. Roger Cusworth, UCB's Field Accounting Service Team member from the State Controller's Office, will present an overview of the State Fiscal Rules on Tuesday, January 27 from 9:00 to noon in the Events Conference Center room #4. He plans to cover the following State Fiscal Accounting & Budget Services January 2004 8 Rules. Roger will skip those rules we feel are of limited interest to many of us. All of the Rules can be viewed on the web at http://www.colorado.gov/dpa/dfp/sco/rules/rules.htm. So, check them out and then register for this informative session by emailing Accounting@colorado.edu State Fiscal Rules to be reviewed: Chapter 1 Accounting 1. Accounting Principles and Standards 2. Use of the State Financial System 4. Automated Interfaces with the State Financial System 6. State Agency Accounting Systems 7. Delegated Signature Authority 8. Pre-Audit Responsibility for Accounting Documents and Financial Transactions 9. Reporting Theft or Embezzlement 10. Accountability and Capitalization of Equipment Chapter 2 Disbursement 1. Propriety of Expenditures 2. Commitment Vouchers 3. Receiving Reports 4. Purchase Discounts 5. Interest Payment on Delinquent Payables 6. Interagency Purchases and Payments 7. Official Functions and Training Functions 8. Miscellaneous Compensation and Other Benefits (Perquisites) 9. Moving and Relocation 10. Encumbering of Commitments Chapter 3 Contracts 1. State Contracts (this will be a very general review of the subject as to its existence and that these are mostly administered through the PSC) Chapter 5 Travel 1. Travel Chapter 6 Cash 1. Cash Receipts and Deposits 2. Change Funds and Petty Cash Funds 3. Imprest Cash Accounts and Bank Accounts 4. Entertainment Expense Bank Accounts 6. Refunds and Reimbursements 7. Checks Returned for Insufficient Funds 8. Federal Cash Management Chapter 7 Budget 1. Cash and Custodial Funds 3. Expiration and Roll forward of Appropriations 4. Overexpenditures and Required Reporting Accounting & Budget Services January 2004 9 Chapter 8 Reporting 1. Financial Statements 2. Quarterly Financial Reporting 3. Cost Allocation Plans 4. Accounts Receivable Reporting MONTHLY TRAINING AND EDUCATION For information about training and educational workshops available through ABS refer to our web site at http://abs.colorado.edu/ABS%20WEB/training.htm. Workshops are available on the following topics:  FINANCIAL SYSTEM INCLUDING PROCUREMENT New employees are encouraged to repeat this training after a few months on the job. Because of the large amount of information this course disseminates, a repeat is helpful to address job-specific policies and procedures. Current users who would like a refresher course are always welcome to attend. All participants are asked to register in advance for this course by sending an e-mail to accounting@colorado.edu. Upcoming Workshops & Locations (registration required) Feb 16, 17, and 20 – 8:30-4:30 – Marine St Science Center RmW179 March 15, 16, and 19 – 8:30-4:30 – Marine St Science Center Rm W179  READING AND UNDERSTANDING PEOPESOFT STATEMENTS Upcoming Workshops & Locations (registration required) January 22 – 8:30-12:00 – Marine St Science Center Rm W179 February 19 – 8:30-12:00 – Marine St Science Center Rm W179 March 11 8:30-12:00 – Marine St Science Center Rm W179 Individual training and education is available for the following topics: DEPARTMENTAL FINANCIAL MANAGEMENT NEW PROPERT ACQUISITION HOW TO INVENTORY EQUIPMENT SPONSORED PROJECTS ACCOUNTING Accounting & Budget Services January 2004 10 AREA ACCOUNTANTS Please contact your Dedicated Area Accountant for assistance Tzuyea Yu Jane Schleimer Jane Schleimer Bev Rogers Peggy Watson VC for Administration Area, Senior Vice Chancellor VC for Academic Affairs (Academic Support Units) VC for Academic Affairs (NonA&S Academic Units) VC for Academic Affairs (A&S, Rsch & Grad Sch Areas) VC for Student Affairs Area, Chancellor‟s Area 2-2396 2-2429 2-2429 2-0794 2-1071 ABS NEWSLETTERS To view past issues of the ABS newsletter go to ABS Web Site address below. http://abs.colorado.edu/ABS%20WEB/WEB_2003/ABS_Newsletters.htm Accounting & Budget Services January 2004 11 SPA AREA ACCOUNTANTS Accountants Agencies Mike Bussey Ball Aerospace 2-5174 Colorado Tobacco Research Fund Johns Hopkins Miscellaneous non-Federal NASA University of California Pat Fanning 2-2617 James Lei 5-6435 Department of Education NSF Air Force DOD (Department of Defense) DOE (Department of Energy) Environmental Protection Agency HHS (Health & Human Services, National Institutes of Health) Navy USDA DOC (Dept. of Commerce) Arts and Sciences Non-Federal City of Boulder March of Dimes Muscular Dystrophy Association NIST (National Institute of Standards & Technology) NOAA (National Oceanic and Atmospheric Administration) Terri Roark 2-2619 Chisya Delamarter American Cancer Society 2-8925 American Heart Association Army Forest Service Howard Hughes Medical Institute JPL (Jet Propulsion Laboratory) Lawrence Livermore NREL (National Renewable Energy Laboratory) STSI (Space Telescope Science Institute) Ryan Yu 2-8901 Bureau of Reclamation CCHE Department of Justice Department of Transportation Engineering non-Federal Geological Survey Misc Federal Sandia 12 Accounting & Budget Services January 2004 ABS STAFF ABS FAX - 492-5553 SPA FAX - 735-0323 WEB ADDRESS Baker, Jan Bussey, Mike Chadwick, Jamie Cook, Jason Delamarter, Chisya Dunn, Isabel Fanning, Pat Fuchs, Wendy Fuqua, Debbie Godden, Sandra Gregory, Jeanne Grijalva, Elma Hewes, Bill Hurd, Jud Joeris, Deedee Johnson, Linda Lei, James McGinley, Suzie Markham, Maribel Marquis, Cathy Miller, Donivan Phanichpatom, Phensiri Phillips, Kathy Reisinger, Lynda Roark, Terri Rogers, Beverly Sayers, David Schleimer, Jane Sheppard, Jim CAMPUS MAIL ADDRESS - 579 UCB CAMPUS MAIL ADDRESS - 574 UCB http://abs.colorado.edu/ Acct. Tech., Budget Services Accountant, SPA Accounting Technician ,SPA Acct. Tech., SPA Accountant, SPA Administrative Assistant, ABS Accountant, SPA Budget Analyst, Budget Services Program Assistant, ABS Accountant, SPA Acct. Tech., Property Services Accounting Technician, SPA Accountant, ABS Controller, ABS Cost Accountant, ABS Assistant Controller, SPA Accountant, SPA Accountant, Property Acctg. Acct. Tech., SPA Policies & Procedures, ABS Acct. Tech., SPA Accountant, Accounting Services Assistant Controller, SPA Accountant, Data Control Accountant, SPA Accountant, ABS Accountant, ABS Accountant, ABS Accounting Technician, SPA 492-8926 492-5174 735-4760 492-1724 492-8925 492-3166 492-2617 492-7140 492-2618 492-2614 492-2424 735-5083 735-6570 492-1449 492-2428 492-2615 735-6435 492-5582 492-6446 492-7119 492-8902 492-6375 492-1403 492-8646 492-2619 492-0794 492-6376 492-2429 492-0849 1 800 659-3656 Colorado Relay 492-8030 492-2616 492-2372 492-3568 492-1071 735-5053 492-8901 492-2396 Sprouse, Susan Stanfield, Pam Starbuck, Pamela Torres, Stella Watson, Peggy Whyte, Charlotte Yu, Ryan Yu, Tzuyea Acct. Tech., Property Acctg. Accounting Technician, SPA Acct. Tech., Accounting Services Accountant, Cash Management Accountant, Accounting Services Accounting Technician, SPA Accountant, SPA Assistant Controller, ABS Accounting & Budget Services January 2004 13