For published Lapsing deadlines and notices, please visit the Agency Calendar.

Lapse Date Review

• Agencies must review the NYKK0004 – Appropriations Due To and Not Due To Lapse and report any appropriation lapse date discrepancies to your Bureau of State Accounting Operations – Budgets and Spending Accounting Section representative by the published deadline. See Section 2.A. - NYKK0004 Appropriations Due To and Not Due To Lapse Report of this Chapter for more information.

Vouchers

Online Entry of Vouchers by Business Units

• Online certification must be completed by the Agency Financial Officer by the published deadline.
• Payment dates on ‘lapsing’ vouchers must be the published lapse date or earlier.

Bulkload Entry of Vouchers by Business Unit

• Vouchers entered through the bulkload process should be transferred to SFS by the published deadline to ensure they are loaded into SFS prior to the published deadline. Vouchers transferred after the deadline may or may not be included in processing schedules.
• Payment dates on ‘lapsing’ vouchers must be the published lapse date or earlier.

P-Card Reconciliation Vouchers

• To ensure timely processing of vouchers against lapsing appropriations, P-Card reconciliation using an appropriation which is lapsing can be performed up until the published deadline. Any reconciliation performed after the published deadline, through the published lapse date, will be processed to voucher creation after the published lapse date, and if a lapsing appropriation is used, will fail budget check at that time.
• All reconciliation vouchers currently failing budget check must also be resolved by the published deadline in order to use a lapsing appropriation, or the voucher must be changed to use a non-lapsing appropriation.
• Online certification of reconciliation vouchers must be completed by the Agency Financial Officer by the published deadline.

Interagency Vouchers

• To ensure timely processing of vouchers against lapsing appropriations, the last day interagency vouchers will be paid before lapsing is on the published deadline. Payment of interagency vouchers will continue after lapsing is complete.
• Online certification of interagency vouchers must be completed by the Agency Financial Officer by the published deadline.

Expense Reports

Online Entry of Expense Reports by Business Units

• Online certification must be completed by the Agency Financial Officer by the published deadline.

Bulkload Entry of Expense Reports by Business Units

• Expense Reports entered through the bulkload process should be transferred to SFS by the published deadline to ensure they are loaded into SFS timely. Expense Reports transferred after the deadline may or may not be included in processing schedules.

Refunds of Appropriation Expenditure

• Refunds of Appropriation against lapsing appropriations should be clearly marked “LAPSING” and should be received by Treasury and OSC NO LATER THAN the published deadline.

Fringe Benefits and Indirect Cost Allocations

• Fringe Benefit and Indirect cost allocation journal entries failing budget check against a lapsing appropriation must be cleared by the Agency Financial Officer prior to the published deadline.

GL Journal Entries/AP Journal Vouchers

• GL Journal Entries/AP Journal Vouchers affecting lapsing appropriations that require OSC review and approval must be received by OSC's Bureau of State Accounting Operations NO LATER THAN the published deadline.

Negative Segregations

• All lapsing negative segregations must be corrected NO LATER THAN the published deadline. See Section 2.B - Negative Appropriation/Segregation Budgets of this Chapter for more information.

Guide to Financial Operations

REV. 01/06/2020