DAGS ACCOUNTING MANUAL VOLUME II

Table of Contents (Various)

Part 100 Introduction

Section 110 Purpose

Section 120 Scope

Section 130 Authorities and Responsibilities

Section 140 General Description of Budgetary Control Accounting

Section 150 Overview of the Accounting Activities in the Central Accounting System

Section 160 Overview Flowchart of Accounting Activities in the Central Accounting System

Section 170 General Procedures

Section 172 Error Corrections and Adjustments, Journal Voucher, SAFORM A-27

Section 180 Computer Requirements for Computer-Based Portions of the Accounting System

Section 181 Control Procedures

Section 182 Batch Submission Sheet, EDP FORM C-100

Section 183 Batch Control, SAFORM, A-41

Section 184 Daily Control, SAFORM A-42

Section 185 Daily Control Report, Report 010

Section 186 Error List, Report 020

Part 200 Receipts

Section 210 General Description

Section 215 Overview

Section 220 Terminology and Classification of Receipts

Section 235 Establishment of Estimates

Section 240 Monitoring of Collections Against Estimates

Section 250 Collection and Depositing Procedures

Section 252 Treasury Deposit Receipt, SAFORM B-13

Section 253 Treasury Deposit Receipt (Continuation), SAFORM B-14

Section 260 General Description of Receipt Adjustments

Section 271 Journalizing in Register of Receipts

Section 273 Posting to Appropriation-Allotment Ledger and Trust Fund Ledger

Section 275 Posting to Source of Receipt Ledger

Section 277 Posting to General Ledger

Section 281 Source of Receipt Ledger, Report 070

Section 282 Source of Receipt Ledger Status, Report 075

Section 283 Annual Comparison of Receipts by Source, Report 150

Section 284 Comparison of Receipts by Source, Report 151

Part 300-500 Expenditures

Section 320 General Description of Appropriations and Allotments

Section 321 Overview

Section 323 Types of Appropriations and Allotments

Section 330 Establishment of Appropriations

Section 340 Appropriation Warrant, SAFORM A-01

Section 350 Establishment of Allotments

Section 355 Request for Allotment-Allotment Advice, SAFORM A-19

Section 356 Allotment Advice, SAFORM A-15

Section 360 Monitoring Charges Against Allotments

Section 370 General Description of Appropriation and Allotment Adjustments

Section 375 Unrequired Appropriations to be Lapsed, SAFORM A-08

Section 376 Request for Transfer of Funds, SAFORM A-21

Section 380 Posting to Appropriation-Allotment Ledger

Section 381 Posting to General Ledger

Section 385 Accounting for Transfers

Section 410 General Description

Section 421 Overview

Section 430 Types of Contracts

Section 435 Contract Requirements

Section 436 Tax Clearance Certificate Requirements

Section 437 Peak Traffic Hours Provisions

Section 440 Certification of Contracts

Section 450 Claims Encumbrance - General

Section 465 Requisition & Purchase Order, SAFORM C-03

Section 466 Encumbrance Advice, SAFORM C-06

Section 470 Encumbrance Policy and Procedure

Section 475 General Description of Encumbrance Adjustments

Section 476 Unrequired Contract Encumbrance Advice, SAFORM C-07

Section 480 Posting Encumbrances to Contract Ledger

Section 481 Posting Encumbrances to Appropriation-Allotment Ledger

Section 482 Posting Encumbrances to General Ledger

Section 490 Outstanding Encumbrances Excluding Contract Encumbrances, Report 130

Section 491 Encumbrance Register, Report 132

Section 492 Encumbrance Status, Report 135

Section 501 General Description of Expenditures

Section 503 Overview of Expenditures

Section 520 Types of Expenditures

Section 521 Interest on Delinquent Payments

Section 524 Travel Rules

Section 525 Personal Automobile Mileage Voucher, SAFORM C-33

Section 528 Workers' Compensation Payments

Section 531 Expenditures for Meals

Section 532 Expenditures for Coffee-Type Refreshments

Section 533 Expenditures for Leis

Section 548 Quarter-End and Year-End Procedures

Section 550 Summary Warrant Voucher - General

Section 552 Payment Coding Input - Vendor Code, SAFORM C-12

Section 553 Payment Coding Input - Vendor Name and Address, SAFORM C-13

Section 554 Summary Warrant Voucher (Computer), SAFORM C-10

Section 555 Summary Warrant Voucher - Manual, SAFORM C-08

Section 558 Comptroller's Warrant Listing, Report 100

Section 559 Warrant Number Listing by Department, Report 106

Section 563 Prompt Payment of Vendors' Claims

Section 564 Priority Vouchers

Section 568 Non-Governmental Cost Payments

Section 569 Summary Warrant Vouchers Payable to State Director of Finance

Section 570 Levies and Warrants of Distraint

Section 575 Sort Sequence

Section 582 Expenditure Adjustments

Section 583 Audit Correction Slip

Section 586 Journalizing in Register of Audited Claims

Section 587 Posting Expenditures to Appropriation-Allotment Ledger

Section 588 Posting Expenditures to General Ledger

Section 593 Appropriations and Expenditures Report

Part 600 Disbursements

Section 610 General Description of Disbursements

Section 611 Overview of Disbursements

Section 620 Warrant Production and Processing

Section 630 Warrant Adjustments

Section 632 Stop Payment of Warrants

Section 633 Stop Payment Notice (Form)

Section 634 Bond for Lost Warrant (Form)

Section 635 Escheated Warrants

Section 636 Forged Warrants

Section 637 Affidavit Relative to Alleged Wrong Payment of State of Hawaii Warrant (Form)

Section 638 Loss of Treasury Warrant

Section 639 Claim for Lost Treasury Warrant, SAFORM C-47

Section 641 Warrants Cancelled, SAFORM C-53

Section 642 Treasury Warrant Non-Receipt Notice, SAFORM C-50

Section 652 Journalizing in Register of Cash Disbursements

Section 654 Posting Disbursements to General Ledger

Section 672 Warrant Number Listing by Department, Report No. 106

Section 673 Department Warrants Issued Register, Report 111

Part 800 Other Procedures

Section 821 Funds Not Deposited in the State Treasury

Section 823 Petty Cash Funds -- Rules

Section 824 Petty Cash Funds -- Policy

Section 825 Cash Over and Short

Section 827 Claims for Escheated Warrants

Section 828 Claim for Escheated Warrant, SAFORM C-51

Section 832 Application for Investments, SAFORM A-30

Part 900 Appendix

Section 950 Travel Rules