Fax Cover Sheet Example - Excel

Document Sample
Fax Cover Sheet Example - Excel Powered By Docstoc
					        Department of
Environment & Natural Resources




    Financial Year-End 2005
                                                     Table of Contents
               (Note: By selecting the page number field, you will automatically be directed to the specified worksheet.)


   Page                                                           Description

   1, 2, 3                Important Dates & Deadlines
      4                   Year End Division Checklist - Required
      5                   Fixed Assets
      6                   Year End Petty Cash Procedures
      7                          Example A - Petty Cash Receipts
      8                          Example B - Close Out Petty Cash
      9                          Example C - Establish Petty Cash
     10                          Memorandum - 01 Petty Cash Request
     11                   Exempt Divisions - Petty Cash Procedures
     12                          Example C - Establish Petty Cash
     13                          Memorandum - 01 Petty Cash Request
     14                   Automated Accruals - Receipts
     15                          Example D - Cash Receipts
     16                   Automated Accruals - Accounts Payable
     17                          Example - AP Accrual General
     18                          Example - AP Accrual Local Government
     19                          Example - AP Accrual General Service covering 2 FY
  20 - 21                 Accrual Indicators
     22                   Travel Reimbursement Dates
     23                          Example - AP Travel Summary
     24                          Example - AP Travel Detail
     25                   Financial Statements - Purpose
     26                   Financial Statements - Definitions
  27 - 30                 Supplies & Materials Inventory
     31                          Notification of Inventory Date - Memo 03
  32 - 33                        Prior Year Supplies Inventory by Division
                                 Inventory Summary
     34                                        Example
     35                                        Blank Form
                                 Inventory Comparison & Explanantion of Difference
     36                                        Example
     37                                        Blank Form
                                 Inventory Count - Detail
     38                                        Example 116110
     39                                        Example 116230
     40                                        Example 116320
rev. 3-17-04
     41                        Example 116500
     42                        Blank Form
  43 - 44         Receivables Summary Report Terminology
                      Receivables Summary Report by Type
  45 - 49                      Example
  50 - 54                      Blank Form
                      Recap by Revenue Account
     55                        Example
     56                        Blank Form
                      Write-off and Allowance for Doubtful Accounts
     57                        Example
     58                        Blank Form
     59           Non-Automated Accruals - Procedures
     60               Schedule of Long Term Debt form
     61               Schedule of Securities Held in Trust form
     62               Contingent Liabilities form
     63               Contruction & Other Significant Commitments form
     64               Schedule of Lease Payments form
  65 - 66         Purchase & Services Memo
     67           Controller's Office Phone/Fax List



 Note: This Document may be printed by selecting a specific worksheet or by selecting
                     the entire workbook in the print window.




rev. 3-17-04
Department of Environment and Natural Resources
Schedule of Year-End Activities
2004-2005 Fiscal Year
Important Dates & Deadlines

Date                                                    Description                                      Contact
                    NO TRANSACTIONS/DOCUMENTS ARE TO BE RECORDED IN NCAS WITH A
*** NOTE                                                                                                  NOTE***
                                      JUNE 30 DATE, USE JUNE 29
April 20, 2005      Divisional Year-End Training                                                         Rod Davis

April 15, 2005      Fixed Asset physical inventory and correction sheets due from divisions.             Angela Barrett

April 22, 2005      All electronic purchase requests for non-contract items greater than $25,000 must    Michael Bryant
                    be in the Division of Purchase and Services so we can process them to DOA P&C


April 22, 2005      Printing that cannot be completed by the Dept of Correction but that must go to      Michael Bryant
                    the Division of Purchase and Contract, DOA (all requests which exceed $1,500)
                    must be received in Purchase and Services
May 3, 2005         All permanent travel advances changed to temporary in NCAS by Controller's           Donna Hughes
                    Office. .
May 3, 2005         No Travel Advances issued after this date                                            Donna Hughes


May 6, 2005         Non-contract requests less than $25,000 where you wish Purchase and Services         Michael Bryant
                    to handle the quotation process must be received for processing.
May 6, 2005         Purchase requests for term contract items or non-contract requests (less than        Michael Bryant
                    $10,000) with complete and accurate quotation packages attached received for
                    processing.
May 13, 2005        Fixed Asset Input forms for April payments due.                                      Angela Barrett
May 13, 2005        Review surplus property receipts.                                                    Arnetha Dickerson
May 31, 2005        All outstanding travel advances to be cleared in NCAS.                               Donna Hughes
June 1, 2005        June 1 through June 30 - Accrual codes on all A/P documents (includes                Donna Hughes
                    Contracts & Capital Improvements)                                                    Arnetha Dickerson
                                                                                                         Jackie Moore
June 1, 2005        June 1 through June 18 - Force pay all invoices in A/P                               Donna Hughes

June 1, 2005        June 1 through June 15 - Procurement Card transactions must be reconciled            Donna Hughes
                    daily. All outstanding transactions that are unreconciled must be reconciled. All
                    transactions must be reconciled by close of business on June 15.

June 3, 2005        Any division other than Parks, Zoo, Marine Fisheries, Aquariums, Water Quality       Arnetha Dickerson
                    Central Files and Land Resources request exemption for petty cash deposit date.
                    The above divisions are extended to July 7.
June 3, 2005        Last day to submit payment request for current FY Capital Improvement                Arnetha Dickerson
                    Transaction to Arnetha Dickerson (733-1685). This includes transfers between
                    budget codes and transfers to other state Agencies.
June 7, 2005        Submit supplies inventory notification memo to Controller's Office                   Bud Jennings
June 11, 2005       Deadline to submit invoices (to be keyed by Controller's Office) that must be paid   Donna Hughes
                    in current FY.
June 11, 2005       Last date for submission of travel reimbursements for June 1 through June 11         Donna Hughes
                    (to be keyed by Controller's Office)
June 11, 2005       Motor Fleet Management, AAA, SIPS Computer & State Telecommunications                Donna Hughes
                    code sheets due to Controller's Office
June 11, 2005       Fixed Asset Input forms for May payments due.                                        Angela Barrett




revised 1-25-05

                                                                                                                             1
Department of Environment and Natural Resources
Schedule of Year-End Activities
2004-2005 Fiscal Year
Important Dates & Deadlines

Date                                                      Description                                   Contact
                    NO TRANSACTIONS/DOCUMENTS ARE TO BE RECORDED IN NCAS WITH A
*** NOTE                                                                                                 NOTE***
                                      JUNE 30 DATE, USE JUNE 29
June 13, 2005       Reclassification of expenditures through May must be completed (including           Jeannie Betts
                    payroll adjustments).

June 13, 2005       Last date for internal billings (includes dependent care) to post.                  Jeannie Betts

June 13, 2005       Review SBM 6/30 accrual reversals                                                   Jeannie Betts

June 15, 2005       All Procurement Card transactions for the May 16 - June 15 statement cycle and      Donna Hughes
                    any other outstanding unreconciled transactions must be completely reconciled
                    by close of business on June 15.
June 15, 2005       Roll up necessary codes "1" digit                                                   Jeannie Betts

June 16, 2005       LAST DAY FOR DIVISIONS TO KEY invoices, contract payments and travel                Donna Hughes
                    until further notice.
June 17, 2005       Petty Cash must be deposited for current FY and request for next FY submitted.      Arnetha Dickerson
                    (Except Parks, Zoo, Marine Fisheries, Aquariums, Water Quality Central Files and
                    Land Resources.)
June 17, 2005       Last scheduled check write for current FY (all invoices keyed through June 19)      Donna Hughes

June 15, 2005       Review Clearing Accounts (to see that everything has been billed and received)      Jeannie Betts
                    Especially .PC Reconciliations must be zero.

June 17, 2005       Review transfers between General Fund, Special Funds and Trust Funds                Bud Jennings

June 17, 2005       Tentative date for DENR Controller's Office to file final current FY Capital        Arnetha Dickerson
                    Improvement reports with OSBM and OSC

June 25, 2005       Last date for AP document corrections to be keyed                                   Donna Hughes

June 28, 2005       Unbudgeted surplus property receipts revert.                                        Arnetha Dickerson
June 30, 2005       June 30 - Run P.O. Encumbrance Report to GOV for Year Ending depending on           Jeannie Betts
                    production run.

July 1, 2005        July 1 through July 31 - Accrual coding of cash receipts for goods and services     Arnetha Dickerson
                    delivered or provided prior to July.
July 1, 2005        July 1 through July 31 - Accrual coding of all invoices/travel reimbursements for   Donna Hughes
                    goods or services delivered or provided prior to July. (Includes Contracts &        Arnetha Dickerson
                    Capital Improvements)                                                               Jackie Moore

July 1, 2005        July 1 through July 31 - Fixed Asset Input forms due daily for July payments.       Angela Barrett


July 1, 2005        NCAS DOWN FOR YEAR END. NO INPUT, INQUIRY OR REPORTING.                             OSC

July 5, 2005        Indirect cost to post by this date.                                                 Marvin Mervin

July 8, 2005        First check write for new FY                                                        Donna Hughes

July 8, 2005        First date Capital Improvement checks will be issued for new FY                     Arnetha Dickerson

July 8, 2005        Submit all travel expenses for payment period covering June 12-June 30.             Donna Hughes

July 8, 2005        Final transfers between General Fund, Special Funds and Trust Funds                 Bud Jennings




revised 1-25-05

                                                                                                                            2
Department of Environment and Natural Resources
Schedule of Year-End Activities
2004-2005 Fiscal Year
Important Dates & Deadlines

Date                                                    Description                                      Contact
                    NO TRANSACTIONS/DOCUMENTS ARE TO BE RECORDED IN NCAS WITH A
*** NOTE                                                                                                  NOTE***
                                      JUNE 30 DATE, USE JUNE 29
July 7, 2005        Deadline for Reclassification of expenditures affecting federal funds.               Jeannie Betts
                    Important for Draw of Federal Funds                                                  Michelle Johnson

July 7, 2005        Deadline for Reclassification of expenditures not affecting federal funds.           Jeannie Betts


July 7, 2005        Divisions confirm indirect cost entries and make needed adjustments to allocate      Marvin Mervin
                    indirect cost revenue.
July 8, 2005        Parks, Zoo, Marine Fisheries, Aquariums, Water Quality Central Files and Land        Arnetha Dickerson
                    Resources deposit SFY 04-05 petty cash
July 8, 2005        Last day for divisions to submit SFY 04-05 budget revisions to Budget,               Cathy Hardy
                    Planning & Analysis

July 8, 2005        Last day to make deposit to SFY 04-05                                                Arnetha Dickerson

July 8, 2005        June timesheets due to NCDENR Payroll.                                               Michelle Johnson

July 8, 2005        Write carryforward checks                                                            Rod Davis

July 8, 2005        Submit Fines & Penalties information for June to Cash Management.                    Arnetha Dickerson

July 12, 2005       All budget revisions approved and formatted by Budget, Planning &                    Cathy Hardy
                    Analysis
July 12, 2005       Financial Statement information due to Controller's Office: Supply Inventory,        Bud Jennings
                    Accounts Receivable, Long-Term Debt, Securities, Contingent Liabilities and
                    Schedule of Lease Payments. Fiscal Officer: Submit one package from each
                    division.

July 14, 2005       Final monthly reports due to OSC & OSBM                                              Jeannie Betts

July 15, 2005       Fixed Asset Input forms for June payments due.                                       Angela Barrett

July 29, 2005       All Fixed Asset forms for SFY 04-05 due to Controller's Office. Last day for entry   Angela Barrett
                    into FAS.


                    DO NOT EVER ADJUST A PRIOR FISCAL YEAR ACCOUNTS PAYABLE DOCUMENT.
                                     Contact Donna Hughes at 919-733-1695




revised 1-25-05

                                                                                                                             3
                          DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                         YEAR END CHECKLIST - FINANCIAL STATEMENT INFORMATION
                                 FOR STATE FISCAL YEAR ENDED JUNE 30




                      Information/Schedule                   N/A        Yes / No   Yes / No

  1 Supplies Inventory

  2 Accounts Receivable

  3 Schedule Of Long Term Debt

  4 Securities Held In Trust

  5 Contingent Liabilities

  6 Construction And Other Significant Commitments

  7 Schedule Of Lease Payments




Comments:




Completed By:


Division:


Date:




Rev. 4/13/05                                                                                  4
   FIXED ASSETS
   All fixed assets purchased or acquired during SFY XX-XY must be entered into
   the NCAS Fixed Asset System (FAS) for year-end financial reporting purposes.
   This includes assets paid for in July for items received in June. See due dates
   below.

   Land purchased and Buildings constructed through the capital improvement
   budget codes must be recorded on the FAS. A Fixed Asset Input Form must
   be completed for buildings as soon as they are completed/in use and for land
   as soon as closing is completed.

   Please review your Monthly Report On Capital Improvement Funds (BD 725)
   and make sure completed projects have been recorded according to FA
   Policies. The project-to-date expenditures on the BD 725 should be used. Do
   not include funds transferred out.

   A General Ledger Report for purchases from land, building and other structure
   accounts will be sent to the divisions on July 5, 20XY. This will capture all other
   funds.

   FA Due Dates For Year End

   April 20      SFY XX-XY Annual Physical Inventories due

   May 13        FA Input Forms for assets purchased in April due.

   June 10       FA Input Forms for assets purchased in May due.

   July 1 - 31   FA Input Forms for all assets received in July due as received.

   July 15       FA Input Forms for assets purchased in June due.

   July 29       All FA Input Forms for SFY XX-XY due to Controller’s Office.
                 LAST DAY FOR ENTRY INTO FAS.

   FIXED ASSET OFFICERS: Please send Fixed Asset Input forms to Angela
   Barrett (919-733-1688) at the Department’s Controller’s Office by the above
   due dates. BUT NO LATER THAN July 29

   Fixed Asset Policies are on the Web.
   NOTE: Assets purchased with FEDERAL FUNDS must be identified on
   FAS as Federal Assets. Please insure that the OWN CODE on the FA
   Input Form is filled in with an "F".



rev. 3-17-04                                                                             5
                Year End Petty Cash Procedures


Page 129 of the Budget Manual covers Petty cash procedures and
states that at the end of the fiscal year, the full cash amount of the fund
should be restored to the pre-established level and re-deposited to the
allotment account by June 30 closing.

Deposit the balance of your petty cash at your local depository as a
separate deposit by June 17 and forward to the DENR Controller's
Office the deposit ticket and Cash Receipts Journal. See Example A to
document this transaction.

Prepare a Journal Adjustment Code Sheet for the Petty Cash vouchers
which have not been reimbursed. See Example B.

Send Cash Receipts Journal and Journal Adjustment Code Sheet
together to the attention of Ann Williams, DENR Controller’s Office.

Also send your Fiscal Year 2004-2005 petty cash advance request at
the same time. The Cash Disbursements Code Sheet for the advance
should be completed with the Custodian and the Petty Cash Fund as the
vendor. See Example C (Cash Disbursements Code Sheet) and Petty
Cash Request Memo

Reminder - As with any deposit, send in deposit information the
same day you make the deposit.




                                                                              6
                                                     DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                                      CASH RECEIPTS JOURNAL VOUCHER WITH SUMMARY                                                                            Page __ of __



DOCUMENT ID:                   1   6   2   1                                             Deposit Date:   0   6   1   5   2   0 X Y                     Budget Code:     1   4   3   0   0

APP. CODE:                                                                       GL EFFECTIVE DATE:

DIVISION                                                                            DATA TYPE CODE:                                                    Deposit No.:     2   5   1

                                                                                                                     SUMMARY
   OFFICE   Line                                                                                                                                            DR           LINE               Acct.
    USE     No.         COMPANY               ACCOUNT                                 CENTER                                  AMOUNT                        CR        DESCRIPTION           Rule
                    1    1 6 0 1 4 3 7 9 9 2                              1 3 1     5 3 1 5 5                                          2   0   0   0   0 C R
                    2    1 6
                    3    1 6




                                                                                                                                                                                                            Example A
                    4    1 6
                    5    1 6
                    6    1 6
                    7    1 6
                    8    1 6
                    9    1 6
                   10    1 6
                   11    1 6
                   12    1 6
                   13    1 6
                   14    1 6
Justification:             To deposit Petty Cash for Fiscal Year XX-XY close-out.



Prepared by:                                                      Approved by:                                       TOTAL DEBITS          $


Entered by:                                                       Date:                                              TOTAL CREDITS         $                                    2   0   0    0      0

DETAIL CHECK LIST IS ON BACK OF FORM FOR LISTING CHECKS INDIVIDUALLY

CASHSUMM.XLS




                                                                                                                                                                                                        7
                                                                      DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                                                             JOURNAL ADJUSTMENT CODE SHEET                                                                         Page               of


                                                                      DOCUMENT ID:                 1 6 3 1                                              BATCH TOTAL:           $                               .

   ENTRY TYPE:                                                                                                                                          BUDGET CODE:                1    4   3   0    0

JOURNAL VOUCHER                                X                              APP CODE:                                                                 DEPOSIT NO.

CASH TRANSFER                                                                                                                                           TOTAL DEBITS:          $                 2    0    0       .   0   0

BUDGET CREATION                                                   GL EFFECTIVE DATE:                                                                    TOTAL CREDITS:         $                 2    0    0       .   0   0

ENCUMBRANCE ADJ                                                                                        (current month)

COMMITMENT ADJ                                                    DATA TYPE CODE:                                                                       CLOSED PERIOD ADJUSTMENT:                    __________


          Line                                                                                                                                                       DR                    LINE                            ACCT
           #              COMPANY                   ACCOUNT                                CENTER                                       AMOUNT                       CR                 DESCRIPTION                        RULE


                            1601       5   3    2   8   4   0                  1   3   1       5   3    1   5   5                                   5    0   0   0 DR
                            1601       5   3    3   9   0   0                              "                                                    1   5    0   0   0 DR
                            1601       4   3    7   9   9   2                              "                                                    2   0    0   0   0 CR




                                                                                                                                                                                                                                      Example B
JUSTIFICATION:                                 To close out Petty Cash for FY XX-XY                                                           Prepared by:                                            Date:

                                                                                                                                              Approved by:                                            Date:


INSTRUCTIONS: Preparer must complete the following: Type of Entry, Page, Budget Code, Deposit No. (if applicable), Total Debits, Total Credits, Line Number, Company,
Account, Center, Amount, DR/CR, Description (cannot exceed 30 characters), Prepared By, Date and Justification. All forms must be reviewed and approved by authorized individual
in the preparer's division. Every line must be valid and funds must be available prior to submitting the entry to be keyed. Combine similar Company, Account, and Centers on
one line.
*Hold Date___________ Release Date___________                            **Unavailable Funds Override Approval___________________________                            Entered By:___________Date__________




                                                                                                                                                                                                                                  8
                                                                                                                         DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                                                                                                                 CASH DISBURSEMENTS CODE SHEET


     Division:                     MARINE FISHERIES                                                                                                                                                                                                   Matching Invoices Only


     Vendor Number:                                              1     2       3   4   5   6   7   8   9                 Grp. Letter                                          New Vendor                              Buy Entity:             1   6            BG = Buying Goods   BS = Buying Services



     Vendor Name:                                                     Jane Doe                                                                                                                                        PO Number:                                                              Partial Pmt.



     Vendor Address:                                                  Imprest Cash
                                                                      Seafood Industrial Park, P. O. 539

                                                                      Wanchese, NC 27981-0539                                                                                                                         County Code:                                            Budget Code:                   1   4   3      0   0
     Remit Code/Message:


                                                 Invoice                                                   Invoice                                                                                                                                                                                           1099    Accrual

                                                 Number                                                Date                                         Amount                            Cr       Company                          Account                                        Center                        Code        Code

 1        P         E    T     T     Y          C     A    S     H                                 0   7   0    1    X    Y                                   2       0   0   0   0         1 6 0        1   5    3   5    9    5   0                  1   3    1    5    3    1    5     5
 2                                                                                                                                                                                          1 6
 3                                                                                                                                                                                          1 6
 4                                                                                                                                                                                          1 6




                                                                                                                                                                                                                                                                                                                                    Example C
 5                                                                                                                                                                                          1 6
 6                                                                                                                                                                                          1 6
 7                                                                                                                                                                                          1 6
 8                                                                                                                                                                                          1 6
 9                                                                                                                                                                                          1 6
10                                                                                                                                                                                          1 6
11                                                                                                                                                                                          1 6
                                                                                                                                                                                      Sales Tax Amt          Comments:              To establish Petty Cash for FY 20XX-20XY
                                                                                                                                                                                      Freight Amt
                                                                                                                                                              2       0   0   0   0   Gross Amt              FAS Number:


     Pay Entity:                            1    6 P N                                                                                                                                                           Prepared By:                                                                 Date:
                   PT = Trade Vendors                                                                                         Controller's Office Use Only:
                   PE= Employee Vendors                                                                                                                                                                          Approved By:                                                                 Date:
                   PN = Non-Trade Vendors                                                                                      Control #


                   (PC = Contract Vendors - Use Contract Expenditure Report)                                                   Date                 /             /                                              Entered By:                                                                  Date:




                                                                                                                                                                                                                                                                                                                     9
MEMORANDUM - 01



TO:            Rod Davis
               Office of the Controller

FROM:

               Division of

SUBJECT:       Petty Cash Request

DATE:

This is to request that a PETTY CASH FUND be established for Fiscal Year

The requested funds are budgeted in the account and center listed below.

Amount Requested

Petty Cash Custodian:

Vendor # or Social Security #:

Location-Address:

Company
Account
Center



Approved by:



                                                                           10
Petty Cash Procedures for Exempt Divisions

Water Quality - Central Files
Land Resources
Marine Fisheries
Aquariums
NC Zoo
Parks & Recreation


Page 129 of the Budget Manual covers petty cash procedures and states that at
the end of the fiscal year, the full cash amount of the fund should be restored to
the pre-established level and re-deposited to the allotment account by June 30
closing. The above divisions are exempt from this requirement due to the nature
of their operations.

These divisions will send in their Petty Cash Advance request for FY 2004 - 2005
by June 17. See Example C (Cash Disbursements Code sheet and the Petty
Cash Request memo). When the check is written, DENR's Controller's Office
will 1) stamp the checks for "Deposit Only", 2) prepare the Cash Receipts
Journals with a June date and the Company, Account, and Center designated by
the division, and 3) deposit the checks at the State Treasurer's Office.

Reminder - As with any deposit, send in deposit information the
               same day you make the deposit.




                                                                                     11
                                                                                                                         DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                                                                                                                 CASH DISBURSEMENTS CODE SHEET


     Division:                     MARINE FISHERIES                                                                                                                                                                                                   Matching Invoices Only


     Vendor Number:                                              1     2       3   4   5   6   7   8   9                 Grp. Letter                                          New Vendor                              Buy Entity:             1   6            BG = Buying Goods   BS = Buying Services



     Vendor Name:                                                     Jane Doe                                                                                                                                        PO Number:                                                              Partial Pmt.



     Vendor Address:                                                  Imprest Cash
                                                                      Seafood Industrial Park, P. O. 539

                                                                      Wanchese, NC 27981-0539                                                                                                                         County Code:                                            Budget Code:                   1   4   3      0   0
     Remit Code/Message:


                                                 Invoice                                                   Invoice                                                                                                                                                                                           1099    Accrual

                                                 Number                                                Date                                         Amount                            Cr       Company                          Account                                        Center                        Code        Code

 1        P         E    T     T     Y          C     A    S     H                                 0   7   0    1    X    Y                                   2       0   0   0   0         1 6 0        1   5    3   5    9    5   0                  1   3    1    5    3    1    5     5
 2                                                                                                                                                                                          1 6
 3                                                                                                                                                                                          1 6
 4                                                                                                                                                                                          1 6




                                                                                                                                                                                                                                                                                                                                    Example C
 5                                                                                                                                                                                          1 6
 6                                                                                                                                                                                          1 6
 7                                                                                                                                                                                          1 6
 8                                                                                                                                                                                          1 6
 9                                                                                                                                                                                          1 6
10                                                                                                                                                                                          1 6
11                                                                                                                                                                                          1 6
                                                                                                                                                                                      Sales Tax Amt          Comments:              To establish Petty Cash for FY 20XX-20XY
                                                                                                                                                                                      Freight Amt
                                                                                                                                                              2       0   0   0   0   Gross Amt              FAS Number:


     Pay Entity:                            1    6 P N                                                                                                                                                           Prepared By:                                                                 Date:
                   PT = Trade Vendors                                                                                         Controller's Office Use Only:
                   PE= Employee Vendors                                                                                                                                                                          Approved By:                                                                 Date:
                   PN = Non-Trade Vendors                                                                                      Control #


                   (PC = Contract Vendors - Use Contract Expenditure Report)                                                   Date                 /             /                                              Entered By:                                                                  Date:




                                                                                                                                                                                                                                                                                                                    12
MEMORANDUM - 01


TO:            Rod Davis
               Office of the Controller

FROM:

               Division of

SUBJECT:       Petty Cash Request

DATE:

This is to request that a PETTY CASH FUND be established for Fiscal Year

The requested funds are budgeted in the account and center listed below.

Amount Requested

Petty Cash Custodian:

Vendor # or Social Security #:

Location-Address:

Company
Account
Center



Approved by:




                                                                           13
                Automated Accrual Procedures - Receipts

Receipts received in July and August that relate to the prior fiscal year must be
accrued. If you receive funds for goods and/or services which were issued or
provided by your Division on or before June 30th but were received in the month of
July or August 20XY then they must be recorded on a separate Cash Receipts
Journal Voucher sheet with a Document ID of 1623XXXXXX. See Example D


All deposits submitted as accruals must have documentation attached to
support it as a prior year transaction. For example, if you received a check on
July 9th for $30,000.00 which represents reimbursement for the months of May and
June, you must attach backup with your deposit that documents it as a prior year
transaction. This information is needed not only for our office but also to answer
questions from the Office of the State Auditor and the Office of the State Controller.




                                                                                         14
                                           DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                            CASH RECEIPTS JOURNAL VOUCHER WITH SUMMARY                                            Page __ of __


DOCUMENT ID:             1   6   2 3                                       Deposit Date:                       Budget Code:



APP. CODE:                                                         GL EFFECTIVE DATE:



DIVISION                                                             DATA TYPE CODE:                           Deposit No.:



                                                                                           SUMMARY

 OFFICE Line                                                                                                        DR           LINE             Acct.

  USE    No.   COMPANY                 ACCOUNT                          CENTER                    AMOUNT            CR        DESCRIPTION         Rule

          1      1   6

          2      1   6

          3      1   6

          4      1   6




                                                                                                                                                          Example D
          5      1   6

          6      1   6

          7      1   6

          8      1   6

          9      1   6

         10 1        6

         11 1        6

         12 1        6

         13 1        6

         14 1        6

Justification:       Cash Receipts for Accrual Deposits



Prepared by:                                        Approved by:                           TOTAL DEBITS    $

Entered by:                                         Date:                                  TOTAL CREDITS   $

DETAIL CHECK LIST IS ON BACK OF FORM FOR LISTING CHECKS INDIVIDUALLY



CASHSUMM.XLS

                                                                                                                                                            15
          Automated Accrual Procedures - Accounts Payable
Invoices received for payment of goods and/or services which were received prior to
June 30, but are to be paid in the month of July, must be coded as an accounts
payable using an appropriate accrual indicator. A listing of accrual indicators that
are to be used are identified on pages 20 and 21. Please note that this applies to
invoices paid only during the month of July. If you have any material transactions
after July 31st that relate to the prior fiscal year please call Bud Jennings (919-
733-9293) in DENR’s Controller’s Office to determine how that transaction
should be handled.

Invoices which are paid in July may represent both current fiscal year and prior fiscal
year expenditures. In those situations the invoice should be split-coded with the
portion that represents a partial liability at June 30th recorded using an appropriate
accrual indicator. See sample Code Sheets with Accrual Codes that follow.


    Please make sure that you do not accrue any sales tax during the
    accrual process. The accrual indicator in the EXP field for account
    211941 (3% highway tax for vehicles) should always be 001. This
    applies regardless of the manner you use to accrue a payment, the
    CDE (control document entry) screen or the IWS (Invoice worksheet)
    screen.




                                                                                          16
                                                                     DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                                                             CASH DISBURSEMENTS CODE SHEET

     Division:     Secretary's Office                                                                                                                                  Matching Invoices Only

     Vendor Number:                    5 6 0 7 4 6 1 2 5                         Grp. Letter           A            New Vendor                  Buy Entity:      1 6           BG = Buying Goods   BS = Buying Services


     Vendor Name:                          US Office Products                                                                                   PO Number:                                          Partial Pmt.


     Vendor Address:                       PO Box 2060
                                           Raleigh , NC 27602

                                                                                                                                                County Code:      9 2                    Budget Code:               1 4 3 0 0
     Remit Code/Message:                   Acct R48450

                             Invoice                                   Invoice                                                                                                                                      1099   Accrual

                             Number                                    Date                      Amount                    Cr Company                  Account                           Center                     Code    Code

 1   A B C 1 2 3 4                                                  0 6 2 8 X Y                              5 0 0 0           1 6 0 1 5 3 3 1 1 0                        1 1 4 0 1 1 0 1                                  A10




                                                                                                                                                                                                                                     AlP Accrual General - Example
 2                                                                                                                             1 6
 3                                                                                                                             1 6
 4                                                                                                                             1 6
 5                                                                                                                             1 6
 6                                                                                                                             1 6
 7                                                                                                                             1 6
 8                                                                                                                             1 6
 9                                                                                                                             1 6
10                                                                                                                             1 6
11                                                                                                                             1 6
                                                                                                                   3 0 0   Sales Tax Amt   Comments:
                                                                                                                           Freight Amt

                                                                                                             5 3 0 0       Gross Amt       FAS Number:


     Pay Entity:        1 6 P T                                                                                                              Prepared By:                                           Date:
        PT = Trade Vendors                                                         Controller's Office Use Only:
        PE= Employee Vendors                                                                                                                 Approved By:                                           Date:
        PN = Non-Trade Vendors                                                       Control #

        (PC = Contract Vendors - Use Contract Expenditure Report)                    Date          /        /                                Entered By:                                            Date:




                                                                                                                                                                                                                                                                     17
                                                                     DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                                                             CASH DISBURSEMENTS CODE SHEET

     Division:     Secretary's Office                                                                                                                               Matching Invoices Only

     Vendor Number:                    5 6 6 0 0 1 1 9 6                         Grp. Letter           A           New Vendor                Buy Entity:      1 6           BG = Buying Goods   BS = Buying Services


     Vendor Name:                          Town of Cary                                                                                      PO Number:                                          Partial Pmt.


     Vendor Address:                       PO Box 8049
                                           Cary, NC 27512-8049

                                                                                                                                             County Code:                             Budget Code:               1 4 3 0 0
     Remit Code/Message:                   Acct 0169-431

                             Invoice                                   Invoice                                                                                                                                   1099   Accrual

                             Number                                    Date                      Amount                Cr Company                   Account                           Center                     Code    Code

 1   1 2 3 4 - 5 6 7                                                0 7 0 2 X Y                            1 0 0 0 0        1 6 0 1 5 3 2 2 3 0                        1 1 4 0 1 1 0 1                                  A16




                                                                                                                                                                                                                                  AP Accrual Local Gvt - Example
 2                                                                                                                          1 6
 3                                                                                                                          1 6
 4                                                                                                                          1 6
 5                                                                                                                          1 6
 6                                                                                                                          1 6
 7                                                                                                                          1 6
 8                                                                                                                          1 6
 9                                                                                                                          1 6
10                                                                                                                          1 6
11                                                                                                                          1 6
                                                                                                                        Sales Tax Amt   Comments:       Water/Sewer Service 6-1 thru 6-30-20XY
                                                                                                                        Freight Amt

                                                                                                           1 0 0 0 0    Gross Amt       FAS Number:


     Pay Entity:        1 6 P T                                                                                                           Prepared By:                                           Date:
        PT = Trade Vendors                                                         Controller's Office Use Only:
        PE= Employee Vendors                                                                                                              Approved By:                                           Date:
        PN = Non-Trade Vendors                                                       Control #

        (PC = Contract Vendors - Use Contract Expenditure Report)                    Date          /        /                             Entered By:                                            Date:




                                                                                                                                                                                                                                                                   18
                                                                    DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                                                            CASH DISBURSEMENTS CODE SHEET

     Division:     Secretary's Office                                                                                                                                Matching Invoices Only

     Vendor Number:                    5 6 0 9 3 1 1 8 9                      Grp. Letter           N            New Vendor                  Buy Entity:       1 6           BG = Buying Goods   BS = Buying Services


     Vendor Name:                          Sprint                                                                                            PO Number:                                           Partial Pmt.


     Vendor Address:                       PO Box 96031
                                           Charlotte, NC 28296-0031

                                                                                                                                             County Code:                              Budget Code:               1 4 3 0 0
     Remit Code/Message:                   Acct 9192120694

                             Invoice                                Invoice                                                                                                                                       1099   Accrual




                                                                                                                                                                                                                                   AP Accrual Gen Serv 2 FY - Example
                             Number                                 Date                      Amount                    Cr Company                  Account                            Center                     Code    Code

 1   9 1 9 2 1 2 0 6 9 4 - J U N X Y 0 7 0 9 X Y                                                          2 7 0 0           1 6 0 1 5 3 2 8 1 1                         1 1 4 0 1 1 0 1                                  A10
 2                                "                                    "                                        9 0 0       1 6 0 1            "                                   "
 3                                                                                                                          1 6
 4                                                                                                                          1 6
 5                                                                                                                          1 6
 6                                                                                                                          1 6
 7                                                                                                                          1 6
 8                                                                                                                          1 6
 9                                                                                                                          1 6
10                                                                                                                          1 6
11                                                                                                                          1 6
                                                                                                                        Sales Tax Amt   Comments:       Service 6-7 thru 7-7-XY
                                                                                                                        Freight Amt

                                                                                                          3 6 0 0       Gross Amt       FAS Number:


     Pay Entity:        1 6 P T                                                                                                           Prepared By:                                            Date:
        PT = Trade Vendors                                                      Controller's Office Use Only:
        PE= Employee Vendors                                                                                                              Approved By:                                            Date:
        PN = Non-Trade Vendors                                                    Control #

        (PC = Contract Vendors - Use Contract Expenditure Report)                 Date          /        /                                Entered By:                                             Date:




                                                                                                                                                                                                                                                                        19
        NORTH CAROLINA DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                     ACCOUNTS PAYABLE - ACCRUAL INDICATORS
                       FOR STATE FISCAL YEAR ENDED JUNE 30




 Accrual       Accrual                                 Account
Indicator      Account                                Description

  A10          211100    Accounts Payable

                            Use this accrual code for payments made to outside vendors
                            for routine goods and services. While this code is the most
                            commonly used code during the accrual process DO NOT use
                            it as a generic code for all payments. Examples of payments
                            that fall under this category are:

                                U.S. Office Products
                                BellSouth
                                Whaley's Computer Store
                                CP & L
                                Rex's Rental & Leasing Company
                                Dale Earnhardt's "Cry Babies R Us"
                                PesterWart Exterminating
                                Wal Mart
                                Lowe's


  A11          211110    Due To Employees

                            Use this accrual code for payments made to employees. The
                            most common use will be for reimbursements made for travel
                            related expenditures.

                            If You Accrue A Payment In Pay Entity "PE" You Must Use A11

                            Examples Of Reimbursements To Employees:

                                Cathey Quality (Travel for June, paid in July)
                                Rex T. Saurus (June & July conference in Hawaii, paid in July -
                                              only the June portion would be accrued)
                                Dianne Cash (Employee Of Year Award - New York, May and
                                               June travel paid in July)
                                Shari Forestry (Travel for June and July, paid in July - note you
                                                would only accrue the June portion)
                                Robert Recreation (Registration for June conference, paid in July)
                                Rod Controller (June conference in Alaska, paid in July)


  A16          211310    Local Government Payable

                            Use this accrual code for all payments made to a local
                            government or an agency within a local government.
                            Electric Cooperatives are NOT considered a local government.

                                Pender County
                                City Of Charlotte
                                Water Department Town Of Denton
                                Town Of Richlands
                                Wake County Finance Office
                                New Hanover County Health Department
                                Mayberry Town Hall
                                Greenbow County Sheriff Department, Sheriff Woody




                                                                                                     20
   A35        212410    Inter-Gov't Payable - Due To General Fund

                            Use this accrual code for payments made to other North
                            Carolina state government agencies. Listed below are agencies
                            DENR deals with on a frequent basis and are likely to have
                            accruals in June and July. This is not a complete list of all
                            North Carolina state agencies.

                                Department Of Health And Human Services
                                Department Of Transportation
                                Department Of Justice
                                Wildlife Resources Commission
                                Department Of Crime Control And Public Safety
                                Department Of Administration (Includes Temporay Solutions
                                    And Courier Services)

                            THERE ARE FOUR (4) EXCEPTIONS TO USING THE A35 CODE
                            FOR STATE AGENCIES AND THEY ARE IDENTIFIED IN THE
                            NEXT CATEGORY.


   A36        212411    Inter-Gov't Payable - Due To Special Revenue Fund

                            Use this accrual code for payments made to the North Carolina
                            Department of Correction for goods and services purchased
                            from Prison Enterprises.

                                Prison Enterprises (Department Of Correction)


A40,A41,A42   212415    Inter-Gov't Payable - Due To Internal Service Fund

                            Use this accrual code for the three (3) specific areas identified
                            below. All three of these agencies provide goods & services to
                            state agencies. If payment is being made to one of the
                            Departments listed below but not for the specific agency/purpose
                            shown then use A35.


                  A40           Motor Fleet Management (Department Of Administration)
                  A41           State Computer Services - SIPS (Department Of Commerce)
                  A42           State Telecommunication Services (Department Of Commerce)


   A46        212600    Due To Component Units

                            Use this accrual code for payments to any of the State's community
                            colleges or universities.

                            Any North Carolina Community College
                            Any Of The State Universities Listed Below:
                                Appalachian State University
                                East Carolina University (Pirates Are #1)
                                Elizabeth City State University
                                Fayetteville State University
                                North Carolina A&T University
                                North Carolina Central University
                                North Carolina School Of The Arts
                                North Carolina State University
                                North Carolina State Education Assistance Authority
                                The University Of North Carolina At Asheville
                                The University Of North Carolina At Chapel Hill
                                The University Of North Carolina At Charlotte
                                The University Of North Carolina At Greensboro
                                The University Of North Carolina At Pembroke
                                The University Of North Carolina At Wilmington
                                Western Carolina University
                                Winston-Salem State University
                                                                                                 21
                  Travel Reimbursement for June 20XY

Following are important issues for travel information to be submitted to the Accounts
Payable Section of the Controller’s Office. The appropriate Due Dates are listed on the
Important Dates & Deadlines schedule in the Year End Workbook:
                         All permanent advances have been changed to
                         temporary in NCAS by Controller’s Office

                         All outstanding travel advances must be submitted.

                         NO TRAVEL ADVANCES WILL BE ISSUED
                         BETWEEN JUNE 1 and JULY 1, 20XY. If one is
                         needed, apply for an American Express Card.

                         Submit all travel expenses for the period of June 1,
                         20XY through June 12, 20XY.

                         Return Department Bills- Motor Fleet Management,
                         Diners Club/AAA, SIPS Computer Bill, State Telephone
                         Bill

                         Submit all travel expenses for payment covering the
                         period June 13, 20XY through June 30, 20XY.



                    SUBMIT SEPARATE FORMS FOR JUNE & JULY


               If you have any questions or concerns, please contact Donna Hughes at
                                            919-733-1695
                                                 or
                                      donna.hughes@ncmail.net




                                                                                          22
                                   DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES                                                                 Example A

                                                     TRAVEL EXPENSE REIMBURSEMENT FORM

 X Employee
      Boards, Councils, Commission,
      and Committees
                                                    INSTRUCTIONS TO CLAIMANT: Submit one original to your division Travel Contact. Attach all
                                                    necessary original receipts and other supporting documents to this form, including any prior written
      Non-DENR Employee
                                                    approval of excess registration, lodging and out-of-state trav



Social Security No.                                                     Division/Section/Board, etc.:                                New Claimant:
123-45-6789                                                                                                                          New Address:

Claimant's Name (First, Middle Initial, Last)                           Title:

Joe A. Smith                                                            Headquarters (City):
                                                                                                           Raleigh
Claimant’s Address (Street)                                             Duty Station (If different from Headquarters):

666 Sue Lane
(City, State, Zip)                                                      Period Covered by this Request:
                                                                        From: 06/10/20XY                              Through: 07/12/20XY
Raleigh, NC 27606-0131

      Remit Code/Message:

Under penalties of perjury I certify this is a true and accurate statement of    I have examined this reimbursement request and certify that funds are
the city of lodging, expenses and allowances incurred in the service of the      available in the proper accounting codes to pay this claim, and this request
State, and this request complies with all Department and State travel            complies with all Department and State travel policies and requlations.
policies and requlations.




      (Claimant)                                (Date)                 (Supervisor)                                                          (Date)
                            NOTE: Original signatures and dates are required for processing.

                                                                                                                                                                1
                                                                                                                                                   Accrual      0
                  AMOUNT                          COMPANY                         ACCOUNT                                CENTER                    Code
                                                                                                                                                                9
                                                                                                                                                                9

  1                                92.00       16 01                        53 2714                                    11401101                    A11
  2                            105.80          16 01                        53 2714                                    11401101
  3                                14.00       16 01                        53 2724                                    11401101
  4                                            16                           53
  5                                            16                           53
  6                                            16                           53
  7                                            16                           53
  8                                            16                           53
  9                            211.80 Total Expenses                                   Pay Entity: 16 PE



                  (A/P Initials)                          (DATE)                    (Control Number)                        (Control Date)




                                                                                                                                                                    23
DENR-OC5a                                     DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES                                                                                                Example B
rev. 2/29/00                                                                           TRAVEL EXPENSE REIMBURSEMENT FORM



Claimant Name:                                                                               Joe A. Smith                          Social Security Number:                                          123-45-6789
Date:

                                                    Travel                                           Transportation                            Subsistence                             Other Travel Expenses

Day                          From                                     To                       1     In-State      Out-of-State        2       In-State      Out-of-State       3     Explanation         Amount


             6/10 Raleigh                           Asheboro                                  R                                       B

                                                                                              A                                        L

Depart                              7:00 am                                            pm                                             D
                                                                                                                                     Meal
Return                                  am                                         7:00 pm                                           Total           $0.00           $0.00

Daily Private Car Mileage                     150    @         $0.230 cents/mile              P           $34.50                      H

Purpose of                                                                                   Day                                                                              Day
                                                                                                                                   Day Total
Trip:                                                                                        Total                                                                            Total
                                                                                                          $34.50           $0.00                     $0.00           $0.00                                     $0.00

             6/25 Raleigh                           Wilmington                                R                                       B

                                                                                              A                                        L

Depart                              7:00 am                                            pm                                             D
                                                                                                                                     Meal
Return                                  am                                         6:00 pm                                           Total           $0.00           $0.00

Daily Private Car Mileage                     250    @         $0.230 cents/mile              P           $57.50                      H

Purpose of                                                                                   Day
                                                                                                                                   Day Total
Trip:                                                                                        Total
                                                                                                          $57.50           $0.00                     $0.00           $0.00    Total                            $0.00

               7/2 Raleigh                          Asheboro                                  R                                       B

                                                                                              A                                        L

Depart                              7:30 am                                            pm                                             D
                                                                                                                                     Meal
Return                                  am                                         6:00 pm                                           Total           $0.00           $0.00

Daily Private Car Mileage                     150    @         $0.230 cents/mile              P           $34.50                      H

Purpose of                                                                                   Day
                                                                                                                                   Day Total
Trip:                                                                                        Total
                                                                                                          $34.50           $0.00                     $0.00           $0.00    Total                            $0.00

               7/8 Raleigh                          Morehead City                             R                                       B

                                                                                              A                                        L

Depart                              7:15 am                                            pm                                             D             $14.00
                                                                                                                                     Meal
Return                                  am                                     10:00 pm                                              Total          $14.00           $0.00

Daily Private Car Mileage                     310    @          $0.23 cents/mile              P           $71.30                      H

Purpose of                                                                                   Day
                                                                                                                                   Day Total
Trip:                                                                                        Total
                                                                                                          $71.30           $0.00                    $14.00           $0.00    Total                            $0.00

                                                                                              R                                       B

                                                                                              A                                        L

Depart                                  am                                             pm                                             D
                                                                                                                                     Meal
Return                                  am                                             pm                                            Total           $0.00           $0.00

Daily Private Car Mileage                            @                cents/mile              P                                       H

Purpose of                                                                                   Day
                                                                                                                                   Day Total
Trip:                                                                                        Total
                                                                                                           $0.00           $0.00                     $0.00           $0.00    Total                            $0.00

                                                                                              R                                       B

                                                                                              A                                        L

Depart                                  am                                             pm                                             D
                                                                                                                                     Meal
Return                                  am                                             pm                                            Total           $0.00           $0.00

Daily Private Car Mileage                            @                cents/mile              P                                       H

Purpose of                                                                                   Day
                                                                                                                                   Day Total
Trip:                                                                                        Total
                                                                                                           $0.00           $0.00                     $0.00           $0.00    Total                            $0.00

                                                                                                                                     Meal                                    Total
                                                                                              R                                                     $14.00           $0.00                                     $0.00
                                                                                                           $0.00           $0.00    Totals                                   Other

                                                                                              A
NOTE:                                                                                                      $0.00           $0.00 Hotel
                                                                                                                                                     $0.00           $0.00
                                                                      Total Transportation
                                                                                                                                 Totals
                                                                                              P          $197.80           $0.00
Daily total for subsistence not to exceed
authorized amount for in-state or out-of-state
travel.
Maximum Subsistence:
       In-State        $81.00
       Out-of-State     $93.00




                                                                                                                                                                                                                       24
                              FINANCIAL STATEMENTS


PURPOSE

The purpose of this section is to describe the types of financial information required
for DENR's financial statements. These procedures are supplemental to General
Statute 143.20.1 and the Year End Policies and Procedures published by the Office
of the State Controller (OSC). The OSC Policies and Procedures are available on the
internet at http://www.osc.state.nc.us/OSC/
http://www.osc.state.nc.us/sigdocs/sig_docs/documentation/policies_procedures/sigComprehensive_An
nual_Financial_R.html



POLICY

It is the policy of this Department to:
        Implement the data gathering process in the most accurate and efficient
        manner; and,

        Submit the completed financial statements August 31 of each year as required
        by Statute 143.20.1.




                                                                                                    25
DEFINITIONS

  SUPPLIES INVENTORY - Tangible personal property for resale in normal operations and
  supplies to be used during the normal operating cycle in the production of goods or services.
  ANIMAL INVENTORY - A count and monetary value of all animals, reptiles, birds, etc.
  ACCRUED ACCOUNTS RECEIVABLE - Revenues for goods and/or services rendered by
  DENR as of June 30 for which DENR received payment after June 30.
  ACCRUED ACCOUNTS PAYABLE - Expenses for goods and services which DENR
  received by June 30 and DENR paid after June 30.
  CAPITAL IMPROVEMENT CONTRACT RETAINAGE - The amount withheld from each
  contractor's earnings until final acceptance of the project.
  OTHER ACCOUNTS RECEIVABLES - Included in financial statement reporting are billings
  for permits, fees, contracts, sales, services, penalties, fines and refunds due DENR as of
  June 30.
  BAD DEBT EXPENSE - The amount of receivables which is estimated to be
  uncollectable.
  LONG TERM DEBT - Debts requiring one year or longer to liquidate. Example: Worker's
  compensation claims payable for more than the current fiscal year and for obligations under
  capital lease. Long-term debt is the portion of debt due after June 30.
  SECURITIES HELD IN TRUST- Deposits payable for payments made to state agencies for
  private individuals, firms, and corporations which are immediately refundable under specified
  conditions and include security deposits made as a prerequisite to obtaining goods and
  services.

  INVESTMENT IN PROPERTY/FIXED ASSETS - Assets with an aquisition cost of $500.00
  or more and having a useful life of more than one year, are inventoried annually. The annual
  fixed asset inventory is vital to updating the financial records. Firearms, land, vehicles,
  computers (CPUs), computer monitors, and palm pilots are inventoried regardless of cost.
  ENCUMBRANCES - Obligations in the form of purchase requisitions, purchase orders,
  contracts, salary commitments, or other encumbrance documents which are chargeable to a
  budget as of June 30.
  CONTINGENT LIABILITIES OF DENR - Should be disclosed if the chance that DENR will
  actually incur the liability is better than a remote likelihood and the amount of the possible
  liability is known or can be reasonably estimated. Consult with the Controller or Assistant
  Controller to determine.
  SUBSEQUENT EVENTS DISCLOSURE - Required of major transactions and events which
  occur subsequent to June 30, and up to the date of Comprehensive Annual Financial Report
  (CAFR) preparation. Any transaction or event the omission of which would produce a
  material misstatement of the Financial Statements or would cause a reader of these
  statements to be misinformed should be disclosed.
  ACCRUED VACATION LEAVE - Is disclosed in the footnotes. The information is captured
  from State Personnel records which are compiled from the monthly Time Sheets submitted
  through DENR's Time Reporting System.



                                                                                              26
Supplies and Materials Inventory
Supplies and Materials Inventory must be taken of all (there are no minimum dollar
thresholds) supplies and materials on hand as of June 30. This inventory does not include
any items which are reflected on the Fixed Assets System (FAS). Where inventories are
distributed among several locations, the cumulative total value should be considered in
determining materiality.

Supply inventories include supplies to be used during the normal operating cycle and tangible
personal property for resale in normal operations. Examples are books, maps, supplies to be
sold, office supplies, cost of documentary stamps and licenses, warehouse supplies, gasoline
and automotive parts and supplies, fuel oil, small tools of a consumable nature, postage, etc.

Preliminary steps prior to taking a physical supply inventory:
           1) Identify the personnel responsible for conducting the count. Inventory should be
           conducted by disinterested parties who are not responsible for maintaining the stock
           or the records for the stock.
           2) Sort like items and stack.
           3) Segregate defective and obsolete items.
           4) Identify supplies on hand belonging to other programs or sections.
           5) Notify the Controller’s Office by June 7th regarding the date you plan to conduct
           the count. This will give the Controller sufficient time to notify the Office of the State
           Auditor.

Cut-off Procedures
The expression "cut-off", when used in connection with the physical inventory, refers to the
procedures undertaken to ensure proper correlation of the physical inventory with the
accounting records count. Supply inventories are to be recorded on the inventory count sheets
at their actual count at the end of the day on June 30. This count will include all inventory items
received as of June 30, whether paid or not paid. Items issued out of the inventory after the
count but prior to the closing on June 30, are to be deleted from the count. Items on hand or
issued out of the inventory prior to an inventory count that takes place after June 30 are to be
added to the count.




                                                                                                    27
Value of Inventory


Supplies and materials are to be valued at a cost equal to the most recent purchase price of
the item. Tax and freight should be included in the cost. Divisions are to maintain
documentation in their sections to support the unit cost reflected on the count sheet. Postage
amounts are to be documented by postage machine, permit account balance or postage count.
Donated Items
If donated items are on hand June 30, report the donated items at the fair market value on the
date the items were received and note the word "donated" in the description column on the
inventory count sheet. Also, if perpetual inventory records are maintained, the donated items
are to be recorded at the fair market value.
Physical Count
All supply and material inventories purchased with both Federal and State funds are to be
included. The count is to be taken by employees who are not responsible for custody of the
items being counted, but who are familiar with the terminology and units of measurement for
the items being counted and the manner of measurement.
Count Sheets
Inventory Count Sheets provided by DENR’s Controllers Office must be used to record the
actual count.
Record each type of inventory on separate Count Sheets and total all count sheets on the
Summary page.

Use of inventory count sheets not provided by DENR’s Controllers Office must be approved in
advance.

The location, item, description of the item, quantity, unit price, total cost for each item,
inventoried by and approved by must be recorded on each count sheet. (Each division will
determine the number of count sheets needed, copy the needed amount from the blank sheets
provided and number appropriately.)




                                                                                                 28
Types of Inventory
This account group includes tangible personal property acquired for normal operations,
supplies to be used in the production of property for resale, or supplies to be used in the
production of goods and services. Adjustments are made to a physical count at least once
during the fiscal accounting period. All inventory must be summarized using the following
categories.
General Administrative Inventory
  116110                      Postage Inventory
  116120                      Data Processing Supplies Inventory
  116190                      Other Office Materials and Supplies Inventory
Facility & Hardware Inventory
  116210                      Janitorial Supplies Inventory
  116220                      Bedding and Textile Inventory
  116230                      Agricultural Inventory
  116240                      Construction and Repair Supplies Inventory
  116250                      Heating and Utility Supplies Inventory
  116290                      Other Household and Cleaning Supplies Inventory

Vehicle and Equipment Operating Supplies Inventory
  116310                      Motor Fuels and Lubricants Inventory
  116320                      Tires and Tubes Inventory
  116330                      Parts Inventory
  116400                      Food & Dietary Supplies

Clothing & Recreational Supplies Inventory
  116500                      Clothing & Recreational Supplies
Drugs/Pharmaceutical Inventory
  116610                      Scientific Inventory
  116620                      Drugs/Pharmaceutical Inventory

Research & Development and Educational Supplies Inventory
  116700                      Research & Development Educational Supplies

Purchases For Resale Inventory
  116800                      Purchases For Resale Inventory
Other Materials and Supplies Inventory
  116910                      Central Stores Inventory
  116990                      Other Materials and Supplies Inventory



                                                                                              29
Reporting
It is the responsibility of the Section which holds or stores supplies and materials for another
section to count the inventory and provide a copy to the Controller’s Office and the applicable
program for verification. It is the responsibility of Program staff to reconcile any differences
between the control records and the count sheet and to notify the Controller’s Office of the
finding. In addition, each Division must compare current year inventory amounts with
those totals provided last year and attach an explanation for any variances of 10% or
more.

Perpetual Inventory
Perpetual Inventory is the responsibility of the applicable section chief to make sure that the
actual count agrees with the control records. If a perpetual inventory is maintained, all
differences between the perpetual inventory records and actual count must be investigated and
a copy of the findings furnished to the Controller’s Office. If the control records were incorrectly
posted, they should be adjusted to the actual count with a notation as to what happened and
signed by the section chief or section designee as well as the individual making the entry. If
supplies are missing or have been stolen, the DENR procedures for stolen or missing items are
to be followed.
Tagging

All items must be tagged to avoid duplicate counts and provide a visible means of determining
that all items have been counted. All items are to be tagged as they are counted. The tags
should not be removed until the inventory count is complete.

Procedure Changes
On-the-spot change in procedures for counting your inventory may become necessary to
accommodate unforeseen conditions. If this should occur, notify the Controller’s Office
immediately. The Controller’s Office will in turn notify the State Auditor's Office.

Defective and Obsolete Supplies
Defective and obsolete supplies and materials on hand at June 30 must be listed on the
inventory count sheet at cost with a notation in the description column that the items are
defective and obsolete.




                                                                                                   30
MEMORANDUM - 03


____________________ , 2005


To:         Rod Davis
            Controller

From:




Subject:    Notification Of Inventory Date


Location:



Please notify the state auditors of the following information related to our supplies
inventory for state fiscal year ended June 30, 2005Y:


            Inventory Date

            Signature

            Date

      Or

            No physical inventory was required for this location.

            Signature

            Date




            *** Return to DENR Controller’s Office by June 7, 2005 ***
                                                                                        31
               Account                                                                                                  Clean Water
 Number            Description              Forestry           Soil & Water     Land Resources        Water Quality    Mgmt Trust Fund   Marine Fisheries        Zoo              Parks & Rec         Env Health     Coastal Mgmt         Museum       Water Resources       Aquariums

 116110      Postage                          4,487.08                   -                 -                    -                 -           15,021.35            516.68             8,142.79              17.70          171.54           1,912.00              -             4,201.61

 116120      Data Processing                  1,281.05                   -                 -                    -               37.08          3,751.57            352.20             6,048.51             295.34         9,584.19                 -         1,074.33             463.54

 116190      Other Office                    11,125.52                   -           10,829.47            17,932.98          1,977.91         15,829.96          13,299.97           12,646.82             784.79         3,136.33                 -           378.68           5,192.94

 116210      Janitorial                       6,716.12                   -                 -                 155.52               -            1,220.05          12,356.56          153,768.11                 -               -                   -              -             4,453.40

 116220      Bed & Textiles                            -                 -                 -                    -                 -                  -             700.00               274.51                 -               -                   -              -                  -

 116230      Agricultural                  2,003,884.52                  -                 -                    -                 -                  -           15,609.00              635.60                 -               -                   -              -            56,506.36

 116240      Construction & Repair           10,096.95                   -            9,614.60           123,026.99               -                  -           14,035.51           87,339.82                 -               -                   -              -             6,258.60

 116250      Heating & Utility                4,605.88                   -                 -                    -                 -                  -           17,777.47            4,749.09                 -               -                   -              -            15,814.82

 116290      Household & Cleaning             6,446.79                   -                 -                    -                 -                  -            5,752.68            4,837.49                 -               -                   -              -                  -

 116310      Fuels & Lubricants              38,370.43                   -                 -                 126.62               -            6,941.36           3,545.24           31,067.20             700.54              -                   -              -                  -

 116320      Tires & Tubes                   70,562.31                   -             615.00                   -                 -              611.59          12,618.09           14,805.92                 -               -                   -              -                  -

 116330      Parts                           68,710.81                   -                 -               7,843.01               -           39,769.51           2,316.89           15,751.63                 -               -                   -              -                  -

 116390      Vehicle & Equip Oper             5,648.69                   -                 -                    -                 -            3,503.90                -              1,704.75                 -               -                   -              -                  -

 116400      Food & Dietary                   7,577.86                   -                 -                    -                 -                  -           25,014.40                 -                   -               -                   -              -             3,983.00

 116500      Clothing & Recreational         15,974.80                   -                 -                    -                 -           10,514.00           6,653.46              827.02                 -               -                   -              -               996.66

 116610      Scientific                                -                 -                 -              66,057.12               -                  -                 -                   -              9,753.99             -                   -              -            35,480.45

 116620      Drugs & Pharmeceutical             758.10                   -                 -                    -                 -                  -           31,657.37            1,183.80                 -               -                   -              -             2,795.00

 116700      R&D and Educational                       -                 -             129.30                   -                 -                  -                 -             22,599.70                 -               -                   -              -               723.00

 116800      Purchases For Resale            22,283.67                   -          467,279.70                  -                 -                  -          368,604.05                 -                   -               -            7,750.00              -                  -

 116910      Central Stores                  12,226.34                   -                 -                    -                 -                  -           12,518.08                 -                   -               -                   -              -                  -

 116990      Other                           27,294.17                   -                 -                    -            1,689.04          3,020.41           7,299.00           30,063.37            1,088.36          97.00                  -              -                  -



Total Inventory - SFY 06/30/02         $ 2,318,051.09      $             -      $   488,468.07    $      215,142.24    $     3,704.03    $   100,183.70     $   550,626.65    $     396,446.13    $     12,640.72    $   12,989.06    $     9,662.00   $     1,453.01    $    136,869.38




Total Inventory - SFY 06/30/01             2,409,326.69             1,929.13        499,073.10           245,608.59          3,662.70         91,772.67         637,314.36          498,367.38          12,567.69        15,055.80          1,056.00         2,424.23         114,637.00



Total SFY 2002 Increase(Decrease)      $     (91,275.60)   $       (1,929.13)   $   (10,605.03)   $      (30,466.35)   $        41.33    $     8,411.03     $   (86,687.71)   $    (101,921.25)   $         73.03    $   (2,066.74)   $     8,606.00   $      (971.22)   $     22,232.38




Percentage Increase(Decrease)                    -3.79%            -100.00%             -2.12%              -12.40%             1.13%             9.17%            -13.60%             -20.45%              0.58%          -13.73%          814.96%           -40.06%             19.39%




                                                                                                                                                                                                                                                                                           32
               Account                                                                                                                                         Total               Total            Adjustment
 Number            Description             Waste Mgmt      Radiation Prot        Air Quality        Pollution Prev    Regional Offices       Admin            6/30/02             6/30/01            Needed         Dr(Cr)

 116110      Postage                            754.83                -                    -                   -            7,848.74                 -         43,074.32           40,790.91            2,283.41

 116120      Data Processing                        -                 -                176.80                  -            4,124.91          1,586.94         28,776.46           25,353.12            3,423.34

 116190      Other Office                     19,160.98         2,136.71             5,158.28              316.96          13,424.20         11,011.02        144,343.52          166,062.27          (21,718.75)

 116210      Janitorial                             -                 -                    -                   -                  -                  -        178,669.76          160,001.52           18,668.24

 116220      Bed & Textiles                         -                 -                    -                   -                  -                  -            974.51             1,121.58            (147.07)

 116230      Agricultural                           -                 -                    -                   -                  -                  -       2,076,635.48        2,223,576.17        (146,940.69)

 116240      Construction & Repair                  -                 -                    -                   -                  -                  -        250,372.47          124,836.52          125,535.95

 116250      Heating & Utility                      -                 -                    -                   -                  -                  -         42,947.26           42,524.28             422.98

 116290      Household & Cleaning                   -                 -                    -                   -                  -                  -         17,036.96           12,713.75            4,323.21

 116310      Fuels & Lubricants                     -                 -                    -                   -                  -                  -         80,751.39           73,112.20            7,639.19

 116320      Tires & Tubes                          -                 -                    -                   -                  -                  -         99,212.91           94,563.10            4,649.81

 116330      Parts                                  -                 -                    -                   -                  -                  -        134,391.85          151,920.26          (17,528.41)

 116390      Vehicle & Equip Oper                   -                 -                    -                   -                  -                  -         10,857.34           10,029.07             828.27

 116400      Food & Dietary                         -                 -                    -                   -                  -                  -         36,575.26           54,395.63          (17,820.37)

 116500      Clothing & Recreational                -                 -                    -                   -                  -                  -         34,965.94           27,117.77            7,848.17

 116610      Scientific                         692.50                -           100,384.97                   -                  -                  -        212,369.03          212,600.32             (231.29)

 116620      Drugs & Pharmeceutical                 -                 -                    -                   -                  -                  -         36,394.27           46,498.16          (10,103.89)

 116700      R&D and Educational                    -                 -                    -                   -                  -                  -         23,452.00           21,550.20            1,901.80

 116800      Purchases For Resale                   -                 -                    -                   -                  -                  -        865,917.42         1,049,363.24        (183,445.82)

 116910      Central Stores                         -                 -                    -                   -                  -                  -         24,744.42           23,343.21            1,401.21

 116990      Other                                  -                 -                    -                   -                  -              29.51         70,580.86          115,066.59          (44,485.73)



Total Inventory - SFY 06/30/02         $      20,608.31    $    2,136.71     $    105,720.05    $          316.96     $    25,397.85     $   12,627.47   $   4,413,043.43    $   4,676,539.87   $    (263,496.44)




Total Inventory - SFY 06/30/01                20,897.89         3,048.55           86,178.07               475.45          28,860.66          4,283.91       4,676,539.87



Total SFY 2002 Increase(Decrease)      $        (289.58)   $      (911.84)   $     19,541.98    $          (158.49)   $     (3,462.81)   $    8,343.56   $    (263,496.44)




Percentage Increase(Decrease)                    -1.39%           -29.91%              22.68%              -33.33%            -12.00%          194.77%             -5.63%




                                                                                                                                                                                                                             33
                                                                                                                  Example
                                     DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                             INVENTORY COUNT SHEET (SUMMARY)
                                            FOR STATE FISCAL YEAR ENDED JUNE 30




                                                Description                                                     Total Value

        116110      Postage Inventory                                                                                  132 .00

        116120      Data Processing Supplies Inventory

        116190      Other Office Materials And Supplies Inventory

        116210      Janitorial Supplies Inventory

        116220      Bedding And Textile Inventory

        116230      Agricultural Inventory                                                                     1,031,709 .00

        116240      Construction And Repair Supplies Inventory

        116250      Heating And Utility Supplies Inventory

        116290      Other Household And Cleaning Supplies Inventory

        116310      Motor Fuels And Lubricants Inventory

        116320      Tires And Tubes Inventory                                                                      8,520 .00

        116330      Parts Inventory

        116390      Other Vehicle And Equipment Operating Supplies Inventory

        116400      Food And Dietary Supplies Inventory

        116500      Clothing And Recreational Supplies Inventory                                               1,046,591 .00

        116610      Scientific Inventory

        116620      Drugs/Pharmeceutical Inventory

        116700      Research & Development And Educational Supplies Inventory

        116800      Purchases For Resale Inventory

        116910      Central Stores Inventory

        116990      Other Materials and Supplies Inventory



                                                                      Total Inventories 06/30/XY               2,086,952 .00

                                                                      Total Inventories 06/30/XX               1,797,778 .00

                                                                      Difference                                 289,174 .00

                                                                      Percentage Difference                            16%

Division/Section:   Administration                                                 /   Controller's Office

Inventoried By :    Gladys Dunn                                                            Date :            6/30/XY

Approved By:        Dees R. Wright                                                         Date :            6/30/XY

Telephone # :       123-4567                                               Date Inventory Taken :            6/30/XY

                             * * * Return to your Division Fiscal Officer * * *              Page 1 Of 5




                                                                                                                                 34
                                   DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                           INVENTORY COUNT SHEET (SUMMARY)
                                          FOR STATE FISCAL YEAR ENDED JUNE 30




                                                Description                                                  Total Value

        116110      Postage Inventory

        116120      Data Processing Supplies Inventory

        116190      Other Office Materials And Supplies Inventory

        116210      Janitorial Supplies Inventory

        116220      Bedding And Textile Inventory

        116230      Agricultural Inventory

        116240      Construction And Repair Supplies Inventory

        116250      Heating And Utility Supplies Inventory

        116290      Other Household And Cleaning Supplies Inventory

        116310      Motor Fuels And Lubricants Inventory

        116320      Tires And Tubes Inventory

        116330      Parts Inventory

        116390      Other Vehicle And Equipment Operating Supplies Inventory

        116400      Food And Dietary Supplies Inventory

        116500      Clothing And Recreational Supplies Inventory

        116610      Scientific Inventory

        116620      Drugs/Pharmeceutical Inventory

        116700      Research & Development And Educational Supplies Inventory

        116800      Purchases For Resale Inventory

        116910      Central Stores Inventory

        116990      Other Materials and Supplies Inventory



                                                                      Total Inventories 06/30/XY

                                                                      Total Inventories 06/30/XX

                                                                      Difference

                                                                      Percentage Difference

Division/Section:                                                                  /

Inventoried By :                                                                         Date :

Approved By:                                                                             Date :

Telephone # :                                                              Date Inventory Taken :

                           * * * Return to your Division Fiscal Officer * * *            Page _1__ Of ____




                                                                                                                           35
                                                                                                                                                                         Example
                                                                  DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                                         INVENTORY COMPARISON AND EXPLANATION OF DIFFERENCE GREATER THAN 10%
                                                                         FOR STATE FISCAL YEAR ENDED JUNE 30




                                         Description                                        Current Year         Prior Year         Difference                          Explanation

       116110   Postage Inventory                                                       $              132   $            145   $                (13)

       116120   Data Processing Supplies Inventory

       116190   Other Office Materials And Supplies Inventory

       116210   Janitorial Supplies Inventory

       116220   Bedding And Textile Inventory

       116230   Agricultural Inventory                                                           1,031,709           715,368             316,341        Increased inventory due to Hurricane Floyd

       116240   Construction And Repair Supplies Inventory

       116250   Heating And Utility Supplies Inventory

       116290

       116310   Motor Fuels And Lubricants Inventory

       116320   Tires And Tubes Inventory                                                            8,520              8,373                    147

       116330   Parts Inventory

       116390   Other Vehicle And Equipment Operating Supplies Inventory

       116400   Food And Dietary Supplies Inventory

       116500   Clothing And Recreational Supplies Inventory                                     1,046,591          1,073,892             (27,301)

       116610   Scientific Inventory

       116620   Drugs/Pharmeceutical Inventory

       116700   Research & Development And Educational Supplies Inventory

       116800   Purchases For Resale Inventory

       116910   Central Stores Inventory

       116990   Other Materials and Supplies Inventory



                                                                 Total Inventories      $        2,086,952   $      1,797,778   $        289,174


Approved By:                                                                   Date :




                                                                                                                                                                                                     36
                                                                  DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                                         INVENTORY COMPARISON AND EXPLANATION OF DIFFERENCE GREATER THAN 10%
                                                                         FOR STATE FISCAL YEAR ENDED JUNE 30




                                         Description                                         Current Year           Prior Year           Difference       Explanation

       116110   Postage Inventory                                                        $                  -   $                -   $                -

       116120   Data Processing Supplies Inventory                                                          -                    -                    -

       116190   Other Office Materials And Supplies Inventory                                               -                    -                    -

       116210   Janitorial Supplies Inventory                                                               -                    -                    -

       116220   Bedding And Textile Inventory                                                               -                    -                    -

       116230   Agricultural Inventory                                                                      -                    -                    -

       116240   Construction And Repair Supplies Inventory                                                  -                    -                    -

       116250   Heating And Utility Supplies Inventory                                                      -                    -                    -

       116290   Other Household And Cleaning Supplies Inventory                                             -                    -                    -

       116310   Motor Fuels And Lubricants Inventory                                                        -                    -                    -

       116320   Tires And Tubes Inventory                                                                   -                    -                    -

       116330   Parts Inventory                                                                             -                    -                    -

       116390   Other Vehicle And Equipment Operating Supplies Inventory                                    -                    -                    -

       116400   Food And Dietary Supplies Inventory                                                         -                    -                    -

       116500   Clothing And Recreational Supplies Inventory                                                -                    -                    -

       116610   Scientific Inventory                                                                        -                    -                    -

       116620   Drugs/Pharmeceutical Inventory                                                              -                    -                    -

       116700   Research & Development And Educational Supplies Inventory                                   -                    -                    -

       116800   Purchases For Resale Inventory                                                              -                    -                    -

       116910   Central Stores Inventory                                                                    -                    -                    -

       116990   Other Materials and Supplies Inventory                                                      -                    -                    -



                                                                  Total Inventories      $                  -   $                -   $                -


Approved By:                                                                    Date :




                                                                                                                                                                        37
                                                                                                                           EXAMPLE
                                     DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                              INVENTORY COUNT SHEET (DETAIL)
                                            FOR STATE FISCAL YEAR ENDED JUNE 30




                                      Inventory Classification    116110 - Postage

                           Description                              Quantity                Unit Price                    Total Value

    Postage (Location 1)                                                       1                   33 .00        $                  33 .00

    Postage (Location 2)                                                       3                   33 .00                           99 .00

                                                                                                                                -

                                                                                                                                -

                                                                                                                                -

                                                                                                                                -

                                                                                                                                -

                                                                                                                                -




                                                                        Subtotal Page ____                       $             132 .00

Division/Section:   Administration                                                 / Controller's Office

Inventoried By :    Gladys Dunn                                                           Date :                6/30/XY

Approved By:        Dees R. Wright                                                        Date :                6/30/XY

Telephone # :       123-4567                                               Date Inventory Taken :               6/30/XY


                               * * * Return to your Divison Fiscal Officer * * *                Page       2   Of 5




                                                                                                                                             38
                                                                                                                       EXAMPLE
                                     DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                              INVENTORY COUNT SHEET (DETAIL)
                                            FOR STATE FISCAL YEAR ENDED JUNE 30




                                      Inventory Classification   116230 - Agricultural Inventory

                           Description                             Quantity               Unit Price                  Total Value

    Year End Money Trees                                                      2             5,000 .00       $           10,000 .00

    Working For Peanuts Plants                                            400                      8 .00                 3,200 .00

    Allotment Bushes                                                          4                   16 .00                    64 .00

    Past Due Invoices Prevention Spray (24 oz bottle)                      60                      5 .00                   300 .00

    1099 Seeds                                                         5,000                   100 .00                 500,000 .00

    W-2 Seedlings                                                      5,000                   100 .00                 500,000 .00

    Accounts Receivable Mulch (50 lb bags)                                100                     73 .00                 7,300 .00

    CAFR Compost (25 cubic yards)                                          99                     99 .00                 9,801 .00

    Time Sheets - Plant Covers (5 per box)                                 12                  87 .00                    1,044 .00




                                                                       Subtotal Page ____                   $         1,031,709 .00

Division/Section:   Administration                                                /   Controller's Office

Inventoried By :    Gladys Dunn                                                          Date :             6/30/XY

Approved By:        Dees R. Wright                                                       Date :             6/30/XY

Telephone # :       123-4567                                              Date Inventory Taken :            6/30/XY


                               * * * Return to your Division Fiscal Officer * * *                 Page 3 Of 5




                                                                                                                                      39
                                                                                                                         EXAMPLE
                                     DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                              INVENTORY COUNT SHEET (DETAIL)
                                            FOR STATE FISCAL YEAR ENDED JUNE 30




                                      Inventory Classification    116320 - Tires & Tubes Inventory

                            Description                             Quantity               Unit Price                   Total Value

    Tractor Tires - Big                                                     20                  100 .00        $           2,000 .00

    Tractor Tires - Small                                                   10                     50 .00                    500 .00

    Snowmobile Tires                                                           8                   25 .00                    200 .00

    Boat Trailer Tires                                                      30                     25 .00                    750 .00

    Monster Truck Tires                                                        4             1,000 .00                     4,000 .00

    Tires For Tree Swing                                                       2                    5 .00                     10 .00

    Big Tubes                                                               20                     30 .00                    600 .00

    Medium Tubes                                                            18                     20 .00                    360 .00

    Small Tubes                                                             10                     10 .00                    100 .00




                                                                        Subtotal Page ____                     $           8,520 .00

Division/Section:   Administration                                                 /   Controller's Office

Inventoried By :    Gladys Dunn                                                           Date :              6/30/XY

Approved By:        Dees R. Wright                                                        Date :              6/30/XY

Telephone # :       123-4567                                               Date Inventory Taken :             6/30/XY


                               * * * Return to your Divison Fiscal Officer * * *                Page    4    Of 5




                                                                                                                                       40
                                                                                                                        EXAMPLE
                                     DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                              INVENTORY COUNT SHEET (DETAIL)
                                            FOR STATE FISCAL YEAR ENDED JUNE 30




                                     Inventory Classification    116500 - Clothing & Rec Supplies

                            Description                             Quantity               Unit Price                  Total Value

    Accounting Warm-up Suits                                                25                     50 .00    $            1,250 .00

    Accounting Visors                                                       12                     10 .00                   120 .00

    Accounting Hard Hats                                                    12                     35 .00                   420 .00

    Accounting Emergency Response Outfits                                   55                  200 .00                  11,000 .00

    Accounting Dress Uniforms                                               55                  100 .00                   5,500 .00

    Bullet Proof Uniforms                                                   55                  500 .00                  27,500 .00

    Undercover Disguises                                                       5                   85 .00                   425 .00

    Toy Story Uniforms                                                         8                   47 .00                   376 .00

    Woody Uniform                                                              1         1,000,000 .00                 1,000,000 .00




                                                                        Subtotal Page ____                   $         1,046,591 .00

Division/Section:   Administration                                                 /   Controller's Office

Inventoried By :    Gladys Dunn                                                           Date :             6/30/XY

Approved By:        Dees R. Wright                                                        Date :             6/30/XY

Telephone # :       123-4567                                              Date Inventory Taken :             6/30/XY


                               * * * Return to your Division Fiscal Officer * * *                  Page 5 Of 5




                                                                                                                                       41
                           DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                    INVENTORY COUNT SHEET (DETAIL)
                                  FOR STATE FISCAL YEAR ENDED JUNE 30




                             Inventory Classification

                    Description                            Quantity           Unit Price            Total Value




                                                               Subtotal Page ____

Division/Section:                                                       /

Inventoried By :                                                            Date :

Approved By:                                                                Date :

Telephone # :                                                    Date Inventory Taken :


                    * * * Return to your Divison Fiscal Officer * * *           Page ____ Of ____



                                                                                                                  42
DESCRIPTION OF RECEIVABLES SUMMARY REPORT TERMINOLOGY

Taxes Receivable: This account consists of the uncollected portion of taxes due to
the State.
Accounts And Other Receivable: This account includes amounts owed on open
account from private persons, firms, or corporations for goods and services
furnished by a State agency or institution during it’s normal course of business. It
also includes any receivable not properly classified in one of the other categories.
Interagency Receivable: This account consist of amounts owed to agencies and
institutions by another North Carolina State agency or institution for goods and
services provided. In addition, this also covers grant and contract receivable
reimbursements.

Loans And Notes Receivable: Amounts owed to agencies and institutions on
loans or other notes from individuals or organizations other than State agencies and
institutions. This group includes unconditional written promises, signed by makers,
to pay sums certain in money on demand or at a fixed or determinable future time
either to the bearer or to the order of a person designated therein.


Grant & Contracts Receivable: Grants, entitlements, and shared revenues that
are susceptible to accrual, that is, both measurable and available, and
expenditures/expenses that have been incurred but have not been reimbursed.
Some such receivables, usually entitlements or shared revenues, should be
recorded at the time of receipt or earlier if the susceptible to accrual criteria are met.
For other receivables, such as reimbursement type grants, recognition would occur
when the expenditure is made. Grant and contract receivables to be reimbursed
through another State agency or institution should be reported as Interagency
receivables, which is explained above. Questioned costs or receivables of the State
unless authorized by the grantor. Most grant and contract receivables occur via the
federal government and any other (private)/third party entities.
Subtotal Current Receivables: This is strictly the addition of the previous five
categories to arrive at a single number.

Long-Term Receivables Over 1 Year: That portion of a receivable which is not a
current asset, because that portion is due and payable beyond one year. A good
example is a long-term loan or note which is not due or payable beyond one year.
This only applies to the long-term portion of the Loans & Notes Receivable category
listed above.

Federal Student Loans: this group simply should include any and all federally
funded student loans.

Total Receivables: This is strictly the addition of the previous three categories to
arrive at a single number.

Beginning Gross Receivables: this would be the beginning gross figure from July
1st of the fiscal year.

                                                                                             43
Adjustments: Amounts “+” or “-“ representing agency mistakes or reclassifications.
This is meant to separate error corrections from billing efficiency.

Billings: Amount of billings for the fiscal year.

Collections: Amount of collections for the fiscal year.

Write offs: Amount of write offs for the fiscal year. A write off is a transaction to
remove from an agency or institution’s financial accounting records an account that
management has determined to be uncollectable.

Ending Gross Receivables: this is strictly the addition and/or subtraction of the
previous five categories to arrive at a single number.

Allowance: Amount of allowance for the fiscal year. This is the allowance for
doubtful accounts. The amount of gross receivables which management has
estimated to be considered uncollectable.

Collectible Receivables: This is strictly the addition and/or subtraction of the
previous two categories to arrive at a single number.

Aging of Total Gross Receivables: Amounts “not past due” and “past due” broken
down into the different aging categories at June 30 th.
Analysis of Uncollectable Debts:
         Recoveries: Are amounts collected on accounts that have previously
         been written off the agency or institutions accounting records.
         Discharges: Are amounts based on the compromise and settlement of
         disputes, claims, and controversies of the State by the Office of the
         Attorney General as provided by law. An agency or institution shall not
         consider a debt of the State to be discharged unless the appropriate
         authority has authorized specifically that the debt has been discharged.




                                                                                        44
                                                DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES                                                                              Example
                                                        RECEIVABLES SUMMARY REPORT-BY TYPE

                                          AGENCY NAME: ______DENR - Controller's Office_________________________________________________________
FOR YEAR ENDING: _______06/30________________________________                                                                   *NCAS-FRU#: __________        *DEPT./DIV.#: _______


                                                             ACCOUNTS &                          LOANS &         GRANT &         SUBTOTAL        LONG-TERM    FEDERAL
                                              TAXES                            INTERAGENCY                                                                                    TOTAL
              ANNUAL ACTIVITY                                   OTHER                             NOTES         CONTRACTS         CURRENT       RECEIVABLES   STUDENT
                                            RECEIVABLE                          RECEIVABLES                                                                                RECEIVABLES
                                                             RECEIVABLES                        RECEIVABLE      RECEIVABLE      RECEIVABLES     OVER 1 YEAR    LOANS

BEGINNING GROSS                                                $40,000.00          $0.00          $10,000.00        $0.00         $50,000.00        $0.00        $0.00       $50,000.00

ADJUSTMENTS                                                       0.00              0.00             0.00           0.00             0.00           0.00         0.00           $0.00

BILLINGS                                                       50,000.00            0.00           5,000.00         0.00          55,000.00         0.00         0.00        $55,000.00

(LESS) COLLECTIONS                                             (45,000.00)          0.00             0.00           0.00          (45,000.00)       0.00         0.00        ($45,000.00)
(LESS) WRITEOFFS                                                  0.00              0.00             0.00           0.00             0.00           0.00         0.00           $0.00
ENDING GROSS                                   $0.00           $45,000.00          $0.00          $15,000.00        $0.00         $60,000.00        $0.00        $0.00       $60,000.00

(LESS) ALLOWANCE                                               (1,000.00)           0.00             0.00           0.00          (1,000.00)        0.00         0.00        ($1,000.00)
COLLECTIBLE RECEIVABLES                        $0.00           $44,000.00          $0.00          $15,000.00        $0.00         $59,000.00        $0.00        $0.00       $59,000.00



  AGING OF TOTAL GROSS RECEIVABLES


NOT PAST DUE                                   $0.00           $30,000.00          $0.00          $15,000.00        $0.00         $45,000.00        $0.00        $0.00       $45,000.00
PAST DUE
1-30 DAYS                                       0.00           10,000.00            0.00             0.00           0.00          10,000.00         0.00         0.00        $10,000.00
31-60 DAYS                                      0.00            4,000.00            0.00             0.00           0.00           4,000.00         0.00         0.00         $4,000.00

61-90 DAYS                                      0.00              0.00              0.00             0.00           0.00             0.00           0.00         0.00           $0.00
91-120 DAYS                                     0.00            1,000.00            0.00             0.00           0.00           1,000.00         0.00         0.00         $1,000.00

121-180 DAYS                                    0.00              0.00              0.00             0.00           0.00             0.00           0.00         0.00           $0.00

181 DAYS-1 YEAR                                 0.00              0.00              0.00             0.00           0.00             0.00           0.00         0.00           $0.00

OVER 1 YEAR                                     0.00              0.00              0.00             0.00           0.00             0.00           0.00         0.00           $0.00

TOTAL PAST DUE                                 $0.00           $15,000.00          $0.00            $0.00           $0.00         $15,000.00        $0.00        $0.00       $15,000.00

TOTAL GROSS RECEIVABLES                        $0.00           $45,000.00          $0.00          $15,000.00        $0.00         $60,000.00        $0.00        $0.00       $60,000.00




                                                                                                                                                                                            45
                                                        ACCOUNTS &                      LOANS &       GRANT &      SUBTOTAL      LONG-TERM    FEDERAL
COLLECTION STATUS OF OVER 90 DAY OLD       TAXES                        INTERAGENCY                                                                        TOTAL
                                                           OTHER                         NOTES       CONTRACTS      CURRENT     RECEIVABLES   STUDENT
             ACCOUNTS                    RECEIVABLE                      RECEIVABLES                                                                    RECEIVABLES
                                                        RECEIVABLES                    RECEIVABLE    RECEIVABLE   RECEIVABLES   OVER 1 YEAR    LOANS


IN-HOUSE *                                  $0.00           $0.00           $0.00         $0.00           $0.00      $0.00         $0.00       $0.00       $0.00
COLLECTION AGENCY **                         0.00           0.00                           0.00           0.00        0.00          0.00        0.00       $0.00
ATTORNEY GENERAL @                           0.00          1,000.00                        0.00           0.00      1,000.00        0.00        0.00      $1,000.00
TOTAL OVER 90 DAYS                          $0.00         $1,000.00         $0.00         $0.00           $0.00     $1,000.00      $0.00       $0.00      $1,000.00



* EXPLAIN BELOW WHY RECEIVABLES OVER 90 DAYS OLD (EXCEPT INTERAGENCY) ARE NOT LISTED WITH A COLLECTION AGENCY OR ATTORNEY GENERAL:




  ANALYSIS OF UNCOLLECTIBLE DEBTS
                                                            N/A

BEGINNING UNCOLLECTIBLE                     $0.00           $0.00           $0.00         $0.00           $0.00      $0.00         $0.00       $0.00       $0.00

ADJUSTMENTS       (explain below)           0.00            0.00            0.00           0.00           0.00        0.00         0.00        0.00        $0.00

(LESS) RECOVERIES                           0.00            0.00            0.00           0.00           0.00        0.00         0.00        0.00        $0.00
(ADD) WRITEOFFS                             0.00            0.00            0.00           0.00           0.00        0.00         0.00        0.00        $0.00

(LESS) DISCHARGES                           0.00            0.00            0.00           0.00           0.00        0.00         0.00        0.00        $0.00
ENDING COLLECTIBLE                          $0.00           $0.00           $0.00         $0.00           $0.00      $0.00         $0.00       $0.00       $0.00



** LOAN SERVICERS ARE PLACED IN THE "COLLECTION AGENCY" CATEGORY.     @ "ATTORNEY GENERAL" CATEGORY ALSO INCLUDES ACCOUNTS TURNED OVER TO IN-HOUSE ATTORNEYS.



             BRIEFLY EXPLAIN ADJUSTMENTS RECORDED IN THIS ANNUAL RECEIVABLES REPORT IN THE SPACE BELOW:




                                                                                                                                                                      46
DETAIL OF COLLECTION EFFORTS ON PAST-                                  CURRENT YEAR     PRIOR YEAR     $ INCREASE    % INCREASE
           DUE RECEIVABLES                                              RECEIVABLES    RECEIVABLES    $ (DECREASE)   % (DECREASE)


1. ACCOUNTS SENT TO THE OFFICE OF THE ATTORNEY GENERAL@:
  BEGINNING GROSS RECEIVABLES WITH ATTORNEY GENERAL                                                      $0.00          0.00%

  ADJUSTMENTS (explain below)                                                0.00          0.00          $0.00          0.00%

  (ADD) RECEIVABLES SENT TO ATTORNEY GENERAL                               1,000.00               -     $1,000.00        N/A

  (LESS) COLLECTIONS BY ATTORNEY GENERAL                                     0.00                 -      $0.00          0.00%

  (LESS) ACCOUNTS RETURNED BUT NOT DISCHARGED                                0.00                 -      $0.00          0.00%

  (LESS) ACCOUNTS DISCHARGED BY THE ATTORNEY GENERAL                         0.00                 -      $0.00          0.00%

  ENDING GROSS RECEIVABLES LISTED WITH ATTORNEY GENERAL                   $1,000.00               -     $1,000.00        N/A


2. ACCOUNTS SENT TO PRIVATE COLLECTION AGENCIES**:                                         N/A
                                                                                                                                         0
  BEGINNING GROSS RECEIVABLES WITH PRIVATE COLLECTION AGENECIES             $0.00         $0.00          $0.00          0.00%

  ADJUSTMENTS (explain below)                                                0.00          0.00          $0.00          0.00%

  (ADD) RECEIVABLES SENT TO PRIVATE COLLECTION AGENCIES                      0.00          0.00          $0.00          0.00%

  (LESS) COLLECTIONS BY PRIVATE COLLECTION AGENCIES                          0.00          0.00          $0.00          0.00%

  (LESS) ACCOUNTS RETURNED BY PRIVATE COLLECTION AGENCIES                    0.00          0.00          $0.00          0.00%

  ENDING GROSS RECEIVABLES LISTED WITH PRIVATE COLLECTION AGENCIES          $0.00         $0.00          $0.00          0.00%



** LOAN SERVICERS ARE PLACED IN THE "COLLECTION AGENCY'' CATEGORY.   @ "ATTORNEY GENERAL" CATEGORY ALSO INCLUDES ACCOUNTS TURNED OVER TO IN-HOUSE ATTORNEYS.

       EXPLANATION OF ADJUSTMENTS TO 1, 2, 3 OF COLLECTION EFFORTS ON PAST- DUE RECEIVABLES:




                                                                                                                                                               47
DETAIL OF COLLECTION EFFORTS ON PAST-                                     CURRENT YEAR    PRIOR YEAR    $ INCREASE    % INCREASE
    DUE RECEIVABLES-CONTINUED                                              RECEIVABLES   RECEIVABLES   $ (DECREASE)   % (DECREASE)


3. ACCOUNTS SENT TO THE DEPT. OF REVENUE DEBT SETOFF PROGRAM:                               N/A

  BEGINNING GROSS RECEIVABLES WITH THE DEPT.OF REVENUE                       $0.00          $0.00         $0.00          0.00%

  ADJUSTMENTS (explain on page 3)                                             0.00          0.00          $0.00          0.00%

  (ADD) RECEIVABLES SENT TO THE DEPT.OF REVENUE                               0.00          0.00          $0.00          0.00%

  (LESS) COLLECTIONS BY THE DEPT. OF REVENUE                                  0.00          0.00          $0.00          0.00%

  (LESS) ACOUNTS RETURNED BY THE DEPT. OF REVENUE                             0.00          0.00          $0.00          0.00%

  ENDING GROSS RECEIVABLES LISTED WITH THE DEPT. OF REVENUE                  $0.00          $0.00         $0.00          0.00%




                                                                           PERCENT OF
         RECEIVABLES BY TYPE                        DOLLAR AMOUNT
                                                                             GROSS

RECEIVABLES FROM INDIVIDUALS                             $25,000.00          41.67%

RECEIVABLES FROM PRIVATE BUSINESSES                      20,000.00           33.33%
INTERAGENCY RECEIVABLES                                               -      0.00%

FEDERAL GOVERNMENT RELATED RECEIVABLES                                -      0.00%

OTHER RECEIVABLES                                        15,000.00           25.00%

TOTAL GROSS RECEIVABLES *                                $60,000.00          100.00%




                                                                                                                                     48
* MUST EQUAL THE CURRENT YEAR'S ENDING GROSS RECEIVABLES REPORTED ON PAGE 1 OF THIS FORM



                                                     THIS YEAR'S       PRIOR YEAR'S
                                                                                           $ INCREASE       % INCREASE
EXPLANATION OF SIGNIFICANT VARIANCES                  CURRENT            CURRENT                                                                EXPLANATION
                                                                                          $ (DECREASE)      % (DECREASE)
                                                    RECEIVABLES        RECEIVABLES


1. PRIOR YEAR COMPARISON
(NOTE: AGENCIES MUST EXPLAIN ALL DOLLAR VARIANCES
GREATER THAN $100,000 OR GREATER THAN 10%)

   ENDING GROSS RECEIVABLES                          $60,000.00          $50,000.00        $10,000.00           20.00%     Increase in permits billed and increase in loans.

   ALLOWANCES                                         $1,000.00                       -     $1,000.00           N/A
   OVER 90 DAYS PAST DUE                              $1,000.00                       -     $1,000.00           N/A



                                                     THIS YEAR'S       PRIOR YEAR'S
                                                      CURRENT            CURRENT            CHANGE                                              EXPLANATION
                                                    RECEIVABLES        RECEIVABLES

2. PRIOR YEAR COMPARISON
(NOTE: AGENCIES MUST EXPLAIN VARIANCES GREATER
THAN 5%)

COLLECTIONS AS A % OF BILLINGS                         90.00%             89.00%             1.00%
DAYS TO COLLECTION                                       25                   27               (2)
COLLECTIBLE AS A % OF GROSS                            97.78%             96.00%             1.78%
> 90 PAST DUE AS A % OF PAST-DUE                       6.67%                          -      6.67%                         One customer refused to pay
WRITE-OFFS AS A % OF PAST-DUE                           N/A                           -       N/A



CERTIFICATION: I HEREBY CERTIFY THAT THE DATA CONTAINED IN THIS REPORT IS ACCURATE AND COMPLETE.

PREPARER: ________________________
                   PRINTED NAME                                   SIGNATURE                             TITLE                       PHONE NUMBER                           E-MAIL ADDRESS   DATE

FISCAL OFFICER: ___________________
                   PRINTED NAME                                   SIGNATURE                             TITLE                       PHONE NUMBER                           E-MAIL ADDRESS   DATE




                                                                                                                                                                                                   49
                                                             DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                                              RECEIVABLES SUMMARY REPORT-BY TYPE

                                         AGENCY NAME:
FOR YEAR ENDING: _______________________________________ _______________________________________________________________   *NCAS-FRU#: __________        *DEPT./DIV.#: _______


                                                           ACCOUNTS &                            LOANS &       GRANT &      SUBTOTAL        LONG-TERM    FEDERAL
                                             TAXES                           INTERAGENCY                                                                                 TOTAL
              ANNUAL ACTIVITY                                 OTHER                               NOTES       CONTRACTS      CURRENT       RECEIVABLES   STUDENT
                                           RECEIVABLE                         RECEIVABLES                                                                             RECEIVABLES
                                                           RECEIVABLES                          RECEIVABLE    RECEIVABLE   RECEIVABLES     OVER 1 YEAR    LOANS

BEGINNING GROSS                                                                   $0.00           $0.00          $0.00         $0.00           $0.00       $0.00          $0.00

ADJUSTMENTS                                                                       0.00             0.00           0.00          0.00           0.00         0.00          $0.00

BILLINGS                                                                          0.00             0.00           0.00          0.00           0.00         0.00          $0.00

(LESS) COLLECTIONS                                                                0.00             0.00           0.00          0.00           0.00         0.00          $0.00

(LESS) WRITEOFFS                                                                  0.00             0.00           0.00          0.00           0.00         0.00          $0.00
ENDING GROSS-Total to AR6                     $0.00            $0.00              $0.00           $0.00          $0.00         $0.00           $0.00       $0.00          $0.00

(LESS) ALLOWANCE-Total to AR6                                                     0.00             0.00           0.00          0.00           0.00         0.00          $0.00
COLLECTIBLE RECEIVABLES-Total to AR6          $0.00            $0.00              $0.00           $0.00          $0.00         $0.00           $0.00       $0.00          $0.00



  AGING OF TOTAL GROSS RECEIVABLES


NOT PAST DUE                                  $0.00            $0.00              $0.00           $0.00          $0.00         $0.00           $0.00       $0.00          $0.00

PAST DUE
1-30 DAYS                                      0.00             0.00              0.00             0.00           0.00          0.00           0.00         0.00          $0.00

31-60 DAYS                                     0.00             0.00              0.00             0.00           0.00          0.00           0.00         0.00          $0.00

61-90 DAYS                                     0.00             0.00              0.00             0.00           0.00          0.00           0.00         0.00          $0.00

91-120 DAYS                                    0.00             0.00              0.00             0.00           0.00          0.00           0.00         0.00          $0.00

121-180 DAYS                                   0.00             0.00              0.00             0.00           0.00          0.00           0.00         0.00          $0.00

181 DAYS-1 YEAR                                0.00             0.00              0.00             0.00           0.00          0.00           0.00         0.00          $0.00

OVER 1 YEAR                                    0.00             0.00              0.00             0.00           0.00          0.00           0.00         0.00          $0.00

TOTAL PAST DUE                                $0.00            $0.00              $0.00           $0.00          $0.00         $0.00           $0.00       $0.00          $0.00

TOTAL GROSS RECEIVABLES                       $0.00            $0.00              $0.00           $0.00          $0.00         $0.00           $0.00       $0.00          $0.00




                                                                                          AR1




                                                                                                                                                                                    50
                                                        ACCOUNTS &                      LOANS &       GRANT &      SUBTOTAL      LONG-TERM    FEDERAL
COLLECTION STATUS OF OVER 90 DAY OLD       TAXES                        INTERAGENCY                                                                        TOTAL
                                                           OTHER                         NOTES       CONTRACTS      CURRENT     RECEIVABLES   STUDENT
             ACCOUNTS                    RECEIVABLE                      RECEIVABLES                                                                    RECEIVABLES
                                                        RECEIVABLES                    RECEIVABLE    RECEIVABLE   RECEIVABLES   OVER 1 YEAR    LOANS


IN-HOUSE *                                  $0.00          $0.00            $0.00         $0.00           $0.00      $0.00         $0.00       $0.00       $0.00
COLLECTION AGENCY **                         0.00           0.00                           0.00           0.00       0.00           0.00        0.00       $0.00
ATTORNEY GENERAL @                           0.00           0.00                           0.00           0.00       0.00           0.00        0.00       $0.00
TOTAL OVER 90 DAYS                          $0.00          $0.00            $0.00         $0.00           $0.00      $0.00         $0.00       $0.00       $0.00



* EXPLAIN BELOW WHY RECEIVABLES OVER 90 DAYS OLD (EXCEPT INTERAGENCY) ARE NOT LISTED WITH A COLLECTION AGENCY OR ATTORNEY GENERAL:




  ANALYSIS OF UNCOLLECTIBLE DEBTS

BEGINNING UNCOLLECTIBLE                     $0.00          $0.00            $0.00         $0.00           $0.00      $0.00         $0.00       $0.00       $0.00

ADJUSTMENTS       (explain below)            0.00           0.00            0.00           0.00           0.00       0.00          0.00        0.00        $0.00

(LESS) RECOVERIES                            0.00           0.00            0.00           0.00           0.00       0.00          0.00        0.00        $0.00

(ADD) WRITEOFFS                              0.00           0.00            0.00           0.00           0.00       0.00          0.00        0.00        $0.00

(LESS) DISCHARGES                            0.00           0.00            0.00           0.00           0.00       0.00          0.00        0.00        $0.00
ENDING COLLECTIBLE                          $0.00          $0.00            $0.00         $0.00           $0.00      $0.00         $0.00       $0.00       $0.00



** LOAN SERVICERS ARE PLACED IN THE "COLLECTION AGENCY" CATEGORY.     @ "ATTORNEY GENERAL" CATEGORY ALSO INCLUDES ACCOUNTS TURNED OVER TO IN-HOUSE ATTORNEYS.



             BRIEFLY EXPLAIN ADJUSTMENTS RECORDED IN THIS ANNUAL RECEIVABLES REPORT IN THE SPACE BELOW:




                                                                                                                                                                      51
                                                                                   AR2


DETAIL OF COLLECTION EFFORTS ON PAST-                                  CURRENT YEAR       PRIOR YEAR    $ INCREASE    % INCREASE
           DUE RECEIVABLES                                              RECEIVABLES      RECEIVABLES   $ (DECREASE)   % (DECREASE)


1. ACCOUNTS SENT TO THE OFFICE OF THE ATTORNEY GENERAL@:
  BEGINNING GROSS RECEIVABLES WITH ATTORNEY GENERAL                                                       $0.00          0.00%

  ADJUSTMENTS (explain below)                                               0.00            0.00          $0.00          0.00%

  (ADD) RECEIVABLES SENT TO ATTORNEY GENERAL                                0.00            0.00          $0.00          0.00%

  (LESS) COLLECTIONS BY ATTORNEY GENERAL                                    0.00            0.00          $0.00          0.00%

  (LESS) ACCOUNTS RETURNED BUT NOT DISCHARGED                               0.00            0.00          $0.00          0.00%

  (LESS) ACCOUNTS DISCHARGED BY THE ATTORNEY GENERAL                        0.00            0.00          $0.00          0.00%

  ENDING GROSS RECEIVABLES LISTED WITH ATTORNEY GENERAL                    $0.00            $0.00         $0.00          0.00%


2. ACCOUNTS SENT TO PRIVATE COLLECTION AGENCIES**:                                                                                       0
  BEGINNING GROSS RECEIVABLES WITH PRIVATE COLLECTION AGENECIES            $0.00            $0.00         $0.00          0.00%

  ADJUSTMENTS (explain below)                                               0.00            0.00          $0.00          0.00%

  (ADD) RECEIVABLES SENT TO PRIVATE COLLECTION AGENCIES                     0.00            0.00          $0.00          0.00%

  (LESS) COLLECTIONS BY PRIVATE COLLECTION AGENCIES                         0.00            0.00          $0.00          0.00%

  (LESS) ACCOUNTS RETURNED BY PRIVATE COLLECTION AGENCIES                   0.00            0.00          $0.00          0.00%

  ENDING GROSS RECEIVABLES LISTED WITH PRIVATE COLLECTION AGENCIES         $0.00            $0.00         $0.00          0.00%



** LOAN SERVICERS ARE PLACED IN THE "COLLECTION AGENCY'' CATEGORY.   @ "ATTORNEY GENERAL" CATEGORY ALSO INCLUDES ACCOUNTS TURNED OVER TO IN-HOUSE ATTORNEYS.

       EXPLANATION OF ADJUSTMENTS TO 1, 2, 3 OF COLLECTION EFFORTS ON PAST- DUE RECEIVABLES:




                                                                                                                                                               52
                                                                                 AR3


DETAIL OF COLLECTION EFFORTS ON PAST-                                CURRENT YEAR       PRIOR YEAR    $ INCREASE    % INCREASE
    DUE RECEIVABLES-CONTINUED                                         RECEIVABLES      RECEIVABLES   $ (DECREASE)   % (DECREASE)


3. ACCOUNTS SENT TO THE DEPT. OF REVENUE DEBT SETOFF PROGRAM:
  BEGINNING GROSS RECEIVABLES WITH THE DEPT.OF REVENUE                   $0.00             $0.00        $0.00          0.00%

  ADJUSTMENTS (explain on page 3)                                         0.00             0.00         $0.00          0.00%

  (ADD) RECEIVABLES SENT TO THE DEPT.OF REVENUE                           0.00             0.00         $0.00          0.00%

  (LESS) COLLECTIONS BY THE DEPT. OF REVENUE                              0.00             0.00         $0.00          0.00%

  (LESS) ACOUNTS RETURNED BY THE DEPT. OF REVENUE                         0.00             0.00         $0.00          0.00%

  ENDING GROSS RECEIVABLES LISTED WITH THE DEPT. OF REVENUE              $0.00             $0.00        $0.00          0.00%




                                                                       PERCENT OF
         RECEIVABLES BY TYPE                        DOLLAR AMOUNT
                                                                         GROSS

RECEIVABLES FROM INDIVIDUALS                             $0.00           0.00%

RECEIVABLES FROM PRIVATE BUSINESSES                       0.00           0.00%
INTERAGENCY RECEIVABLES                                   0.00           0.00%

FEDERAL GOVERNMENT RELATED RECEIVABLES                    0.00           0.00%

OTHER RECEIVABLES                                         0.00           0.00%

TOTAL GROSS RECEIVABLES *                                $0.00           0.00%




* MUST EQUAL THE CURRENT YEAR'S ENDING GROSS RECEIVABLES REPORTED ON PAGE 1 OF THIS FORM




                                                                                                                                   53
                                                                                              AR4


                                                     THIS YEAR'S    PRIOR YEAR'S
       EXPLANATION OF SIGNIFICANT                                                   $ INCREASE    % INCREASE
                                                      CURRENT         CURRENT                                          EXPLANATION
              VARIANCES                                                            $ (DECREASE)   % (DECREASE)
                                                    RECEIVABLES     RECEIVABLES


1. PRIOR YEAR COMPARISON
(NOTE: AGENCIES MUST EXPLAIN ALL DOLLAR VARIANCES
GREATER THAN $100,000 OR GREATER THAN 10%)

   ENDING GROSS RECEIVABLES                            $0.00           $0.00          $0.00           0.00%

   ALLOWANCES                                          $0.00           $0.00          $0.00           0.00%
   OVER 90 DAYS PAST DUE                               $0.00           $0.00          $0.00           0.00%



                                                     THIS YEAR'S    PRIOR YEAR'S
                                                      CURRENT         CURRENT        CHANGE                            EXPLANATION
                                                    RECEIVABLES     RECEIVABLES

2. PRIOR YEAR COMPARISON
(NOTE: AGENCIES MUST EXPLAIN VARIANCES GREATER
THAN 5%)

COLLECTIONS AS A % OF BILLINGS                         0.00%           0.00%          0.00%
DAYS TO COLLECTION                                       0                 0          0.00%
COLLECTIBLE AS A % OF GROSS                            0.00%           0.00%          0.00%
> 90 PAST DUE AS A % OF PAST-DUE                       0.00%           0.00%          0.00%
WRITE-OFFS AS A % OF PAST-DUE                          0.00%           0.00%          0.00%



CERTIFICATION: I HEREBY CERTIFY THAT THE DATA CONTAINED IN THIS REPORT IS ACCURATE AND COMPLETE.

PREPARER: ________________________
                   PRINTED NAME                                SIGNATURE                      TITLE              PHONE NUMBER        E-MAIL ADDRESS   DATE

FISCAL OFFICER: ___________________
                   PRINTED NAME                                SIGNATURE                      TITLE              PHONE NUMBER        E-MAIL ADDRESS   DATE




                                                                                              AR5



                                                                                                                                                             54
                                        Total
                                     Receivables

Ending Gross (From AR1)               60,000.00

(Less) Allowance (From AR1)           (1,000.00)


Collectible Receivables (From AR1)    59,000.00




                                                   Recap by Revenue Account
                                                                                    Ending       (Less)        Total
 Company             Account           Center                 Description           Gross      Allowance    Receivables

   1601              434160           11401101     Professional Services           12,000.00                 12,000.00

   1601              434190           11401101     Other Sales & Services           8,000.00   (1,000.00)     7,000.00

   1601              435900           11401101     Other Liccenses, Fees/Permits   25,000.00                 25,000.00

   1601              437111           11401101     Loan Collection-Principal       15,000.00                 15,000.00




                                                                                   60,000.00   (1,000.00)    59,000.00




                                                                                                                          55
                                     DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                           RECEIVABLES SUMMARY REPORT-BY-TYPE
                                         RECAP OF RECEIVABLES BY REVENUE ACCOUNT
                                            FOR STATE FISCAL YEAR ENDED JUNE 30


                                        Total
                                     Receivables

Ending Gross (From AR1)

(Less) Allowance (From AR1)


Collectible Receivables (From AR1)




                                                   Recap by Revenue Account

                                                                              Ending     (Less)       Total
 Company                   Account     Center            Description          Gross    Allowance   Receivables




                                                            AR6



                                                                                                                 56
                                            DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES                                                                     Example
                                           WRITE-OFF ACTIVITY & ALLOWANCE FOR DOUBTFUL ACCOUNTS


                                        AGENCY NAME:                                                                  *NCAS-FRU#: __________
FOR YEAR ENDING: _______________________________________ _______________________________________________________________                               *DEPT./DIV.#: _______


                                                          ACCOUNTS &                       LOANS &       GRANT &        SUBTOTAL        LONG-TERM       FEDERAL
                                            TAXES                         INTERAGENCY                                                                                   TOTAL
          WRITE-OFF ACTIVITY                                 OTHER                          NOTES       CONTRACTS        CURRENT       RECEIVABLES      STUDENT
                                          RECEIVABLE                       RECEIVABLES                                                                               RECEIVABLES
                                                          RECEIVABLES                     RECEIVABLE    RECEIVABLE     RECEIVABLES     OVER 1 YEAR       LOANS


CONTRACTUAL ADJUSTMENTS                           $0.00          $0.00            $0.00         $0.00          $0.00          $0.00            $0.00         $0.00             $0.00
INDIGENT CARE WRITE-OFFS                          $0.00          $0.00            $0.00         $0.00          $0.00          $0.00            $0.00         $0.00             $0.00
BAD DEBT WRITE-OFFS                               $0.00          $0.00            $0.00         $0.00          $0.00          $0.00            $0.00         $0.00             $0.00
TOTAL WRITE-OFFS FOR YEAR                         $0.00          $0.00            $0.00         $0.00          $0.00          $0.00            $0.00         $0.00       N/A




                                                          ACCOUNTS &                       LOANS &       GRANT &        SUBTOTAL        LONG-TERM       FEDERAL
                                            TAXES                         INTERAGENCY                                                                                   TOTAL
 ALLOWANCE FOR DOUBTFUL ACCOUNTS                             OTHER                          NOTES       CONTRACTS        CURRENT       RECEIVABLES      STUDENT
                                          RECEIVABLE                       RECEIVABLES                                                                               RECEIVABLES
                                                          RECEIVABLES                     RECEIVABLE    RECEIVABLE     RECEIVABLES     OVER 1 YEAR       LOANS


ALLOWANCE FOR CONTRACTUAL
ADJUSTMENTS                                       $0.00          $0.00            $0.00         $0.00          $0.00          $0.00            $0.00         $0.00             $0.00
ALLOWANCE FOR INDIGENT CARE WRITE-
OFFS                                              $0.00          $0.00            $0.00         $0.00          $0.00          $0.00            $0.00         $0.00             $0.00


ALLOWANCE FOR BAD DEBT WRITE-OFFS                 $0.00       $1,000.00           $0.00         $0.00          $0.00       $1,000.00           $0.00         $0.00        $1,000.00
TOTAL ALLOWANCE FOR DOUBTFUL
ACCOUNTS                                          $0.00       $1,000.00           $0.00         $0.00          $0.00       $1,000.00           $0.00         $0.00        $1,000.00




                                                                                                                                                                                 57
                                            DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                           WRITE-OFF ACTIVITY & ALLOWANCE FOR DOUBTFUL ACCOUNTS


                                        AGENCY NAME:                                                                   *NCAS-FRU#: __________
FOR YEAR ENDING: _______________________________________ _______________________________________________________________                                *DEPT./DIV.#: _______


                                                          ACCOUNTS &                       LOANS &        GRANT &        SUBTOTAL       LONG-TERM       FEDERAL
                                            TAXES                        INTERAGENCY                                                                                    TOTAL
          WRITE-OFF ACTIVITY                                 OTHER                          NOTES        CONTRACTS        CURRENT      RECEIVABLES      STUDENT
                                          RECEIVABLE                      RECEIVABLES                                                                                RECEIVABLES
                                                          RECEIVABLES                     RECEIVABLE     RECEIVABLE     RECEIVABLES    OVER 1 YEAR       LOANS


CONTRACTUAL ADJUSTMENTS                           $0.00          $0.00            $0.00          $0.00          $0.00          $0.00            $0.00        $0.00              $0.00
INDIGENT CARE WRITE-OFFS                          $0.00          $0.00            $0.00          $0.00          $0.00          $0.00            $0.00        $0.00              $0.00
BAD DEBT WRITE-OFFS                               $0.00          $0.00            $0.00          $0.00          $0.00          $0.00            $0.00        $0.00              $0.00
TOTAL WRITE-OFFS FOR YEAR                         $0.00          $0.00            $0.00          $0.00          $0.00          $0.00            $0.00        $0.00              $0.00




                                                          ACCOUNTS &                       LOANS &        GRANT &        SUBTOTAL       LONG-TERM       FEDERAL
                                            TAXES                        INTERAGENCY                                                                                    TOTAL
ALLOWANCE FOR DOUBTFUL ACCOUNTS                              OTHER                          NOTES        CONTRACTS        CURRENT      RECEIVABLES      STUDENT
                                          RECEIVABLE                      RECEIVABLES                                                                                RECEIVABLES
                                                          RECEIVABLES                     RECEIVABLE     RECEIVABLE     RECEIVABLES    OVER 1 YEAR       LOANS


ALLOWANCE FOR CONTRACTUAL
ADJUSTMENTS                                       $0.00          $0.00            $0.00          $0.00          $0.00          $0.00            $0.00        $0.00              $0.00
ALLOWANCE FOR INDIGENT CARE WRITE-
OFFS                                              $0.00          $0.00            $0.00          $0.00          $0.00          $0.00            $0.00        $0.00              $0.00

ALLOWANCE FOR BAD DEBT WRITE-OFFS                 $0.00          $0.00            $0.00          $0.00          $0.00          $0.00            $0.00        $0.00              $0.00
TOTAL ALLOWANCE FOR DOUBTFUL
ACCOUNTS                                          $0.00          $0.00            $0.00          $0.00          $0.00          $0.00            $0.00        $0.00              $0.00




                                                                                     AR7


                                                                                                                                                                                        58
Non-Automated Accruals - Procedures


1. Long Term Liabilities are debts or other legal obligations arising out of transactions in the past
which must be liquidated, renewed, or refunded at some future date at least one year or more
subsequent to June 30.

2. Securities held in trust for payments made to state agencies by private individuals, firms and
corporations which are immediately refundable under specified conditions should be reported.
Include security deposits made as a prerequisite to obtaining goods and services.

3. Disclosure of material contingent liabilities of the State is required under the following
conditions:

     a) The chance that the State will actually incur the liability is better than a remote likelihood,
     and
     b) The amount of the possible liability is known or can be reasonably estimated.

4. Construction and other commitments are to be disclosed and recorded for those significant
future expenditures for which the State is now committed. These amounts are disclosed in the
footnotes to the financial statements and a corresponding amount of fund balance reserved.

5. Information must be provided for all leases covered by a written agreement for a time period
greater than or equal to one month.




                                                                                                   59
                                                DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                                          SCHEDULE OF LONG TERM DEBT
                                                       FOR STATE FISCAL YEAR ENDED JUNE 30




                                                                                 Balance                      Paid During    Balance
                                  Description                                    July 1st                     Fiscal Year   June 30th




Prepared By :                                                                                                 Telephone:

Division/Section:                                                                                             Date:


Report worker's compensation claims payable for a period longer than the current fiscal year.

                                                         * * * Return to your Division Fiscal Officer * * *



                                                                                                                                        60
                                               DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                                      SCHEDULE OF SECURITIES HELD IN TRUST
                                                       FOR STATE FISCAL YEAR ENDED JUNE 30




                            Depositor                                Type                       Amount                              Reason




Prepared By :                                                                                     Telephone:


Division/Section:                                                                                 Date:


Report Securities held in trust for payments made to state agencies by private individuals, firms and corporations which are immediately refundable under
specified conditions. Include security deposits made as a prerequisite to obtaining goods and services.

                                                        * * * Return to your Division Fiscal Officer * * *




                                                                                                                                                            61
                    DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                  CONTINGENT LIABILITIES
                           FOR STATE FISCAL YEAR ENDED JUNE 30




Explain any material contingent liability of your agency under the following conditions:

The chance that the State will actually incur the liability is better than a remote likelihood and
the amount of the possible liability is known or can be reasonably estimated.




                                 Description                                               Amount




Prepared By :


Division/Section:


Telephone:


Date:




                             * * * Return to your Division Fiscal Officer * * *



                                                                                                     62
                             DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                              CONSTRUCTION AND OTHER SIGNIFICANT COMMITMENTS
                                    FOR STATE FISCAL YEAR ENDED JUNE 30




                         List all significant future expenditures for which the State is NOW committed.

Company       Account              Center                            Description                          Amount




                                                 Total                                                             $0.00




    Prepared By :


    Division/Section :


                                  ****      Return To Your Division Fiscal Officer     ****




                                                                                                                           63
                                                   DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES
                                                             SCHEDULE OF LEASE PAYMENTS
                                                          FOR STATE FISCAL YEAR ENDED JUNE 30




                                    Lease Period           Lease Pmts                                    Future Lease Payments By State Fiscal Year
Lease Description              Starts           Ends        SFY 2000            2001              2002             2003            2004             2005   Thereafter




                                          Totals




        Prepared By        :                                                                                  Telephone :


        Division / Section :                                                                                  Date :


                                                        * * * Return To Your Division Fiscal Officer * * *



                                                                                                                                                                        64
                       North Carolina Department of Environment and Natural Resources
                           DIVISION OF PURCHASE AND SERVICES
Michael F. Easley, Governor      Michael G. Bryant, Director William G. Ross, Jr., Secretary


                                                     April 18, 2005

   MEMORANDUM

   TO:                Division Director
                      Purchasing Contacts
                      Contract Coordinators
                      Budget Contacts

   FROM:              Michael G. Bryant, Director
                      Division of Purchase and Services

   SUBJECT:           Year-End Purchasing Deadlines

   Please note the "year end" purchasing deadlines as we approach the closure of
   Fiscal Year 2004/2005. Request for purchases received after these dates will be
   processed; however, there is no guarantee they will be processed in time to allow
   payment to be made in the current Fiscal Year. Carefully review the following
   information and share with other division staff.

   Cuts off dates are as follows:

   April 22, 2005 -             Non-contract Requisitions in excess of $25,000 or Requests for
                                Waiver of Competition/Sole Sources Requisitions in excess of
                                $10,000 which must be processed by the Department of
                                Administration/Division of Purchase and Contract.

   April 22, 2005 -             Non-contract Requisitions between $10,000 and $25,000 which
                                must be processed by the Department of Environment and
                                Natural Resources/Division of Purchase and Services. (These
                                must be posted to IPS.)

   May 6, 2005 -                Non-contract Requisitions less than $10,000 where you wish
                                the Department of Environment and Natural Resources/Division
                                of Purchase and Services to handle the quotation process.

   May 13, 2005 -               Term Contract Requisitions or Non-contract Requisitions less than
                                $10,000 with complete and accurate quotation packages attached.


   1605 Mail Service Center, Raleigh, North Carolina 27699-1605
   Phone: 919-733-9746 \ FAX: 919-715-0684 \ Internet: www.admin.enr.state.nc.us/purchase/
   An Equal Opportunity / Affirmative Action Employer - 50 % Recycled \ 10 % Post Consumer Paper




                                                                                                    65
1605 Mail Service Center, Raleigh, North Carolina 27699-1605
Phone: 919-733-9746 \ FAX: 919-715-0684 \ Internet: www.admin.enr.state.nc.us/purchase/
An Equal Opportunity / Affirmative Action Employer - 50 % Recycled \ 10 % Post Consumer Paper

       Page 2
       April 18, 2005


       For Information Technology (IT) purchases, it is very important that we receive a
       FULLY APPROVED "Request for Exception" (RE) form in our office with each
       purchase request for commodities or contractual services.

       Your assistance is appreciated in verifying the status/remaining funds associated
       with
              Blanket Purchase Orders
              Payments against Encumbrances
              Contractual Service Monies

       Procurement card transactions will follow existing guidelines governing usage.

       Please contact me at michael.g.bryant@ncmail.net (919) 715-3891 or Mike Brendle
       at mike.brendle@ncmail.net or (919) 715-3880 if you need assistance or further
       clarification.

       cc:       Cathy Hardy, Division of Budget, Planing and Analysis
                 Rod Davis, Office of the Controller
                 Mike Brendle
                 Purchasing Staff




                                                                                                66
                                DENR - OFFICE OF THE CONTROLLER
                                 1606 Mail Service Center 27699-1606
                                          Courier # 52-01-00
                                 512 N Salisbury St Raleigh NC 27604
                                          Fax 919-715-0166


               SECTION                           NAME                    PHONE        OFFICE #
Controller                           Rod          Davis                919-733-4166     826T

Assistant Controller                 Bud          Jennings             919-733-9293     825P

Internal Auditing Mgr                George       Dennis               919-733-1715     826P

Administrative Manager               Carrie       Grant                919-733-1702     826U

Vendor Maint/1099's                  Renae        Furr                 919-733-1697    826W

Receptionist/Accounting Clerk        Lynn         Holder               919-733-4165     826

A/P - Manager                        Donna        Hughes               919-733-1695     825G

A/P - Lead & Computer Bill           Patricia     Porter               919-733-1694     825Y

Procurement Card                     Teresa       White                919-733-1691     825H

A/P & Phone Bill                     Jenny        Barefoot             919-733-1711     825I

A/P                                  Vacant                            919-733-1689    825W

A/P & Motor Fleet                    Linda        Liles                919-733-1693     825X

Cash Management, Manager             Arnetha      Dickerson            919-733-1685     826K

Cash Management                      Frances      Avery                919-733-4168     826Z

Cash Management                      Ann          Williams             919-733-1686     826J

Contracts & Grants Manager           Marvin       Mervin               919-733-4167     825B

Fed Funds                            Wanda        Hensdale             919-733-1692     825A

Fed Funds                            Connie       Chen                 919-733-1687     825D

Fed Grants/Contracts                 Jackie       Moore                919-733-1713     825C

Subrecipient/Fed Funds               Theresa      Watson               919-733-1703     825E

Financial Systems & Reporting        Julia        Barnwell             919-733-1683     826R

Financial Systems & Reporting        Jeannie      Betts                919-733-1704     826Q

Fixed Assets Manager                 Angela       Barrett              919-733-1688     825M

Fixed Assets                         Rod          Bridges              919-733-9294     825J

Payroll Manager                      Michelle     Johnson              919-733-1721     825O

Payroll                              Pamela       Richardson           919-733-1720     825N

Payroll/Timesheets                   Shannon      Thornton             919-733-1722     825L
Payroll                              Nannie       Wheeler              919-733-1712     825R

                                                                                               67

				
DOCUMENT INFO
Description: Fax Cover Sheet Example document sample