Fiscal Year 1999 Closeout Instructions Date: Thu, 19 Aug 1999 10:24:44 -0400 From: "Kelly L. Bradley" To: "AO - All Administrative Officers" CC: Kelly Bradley , "Michele O'Meara" , Alice Sabatini , "Kym Y Elliott, Secretary, Reston, VA" , Jackie Johnson , "Tammy D'Elia" Subject: Fiscal Year 1999 Closeout Instructions In Reply Refer To: Mail Stop 442 August 18, 1999 MEMORANDUM To: All Water Resources Division Offices From: Kelly L. Bradley Chief, Financial Operations and Reporting Section Subject: Fiscal Year 1999 Closeout Instructions Reply Requested by Tuesday, August 24, 1999 Reply Requested by Tuesday, October 5, 1999 Reply Requested by Wednesday, October 6, 1999 This memorandum outlines several key areas concerning closeout policy and procedures for Fiscal Year (FY) 1999. Specific guidance on the processing of closing adjustments in the Administrative Information System (AIS) and the Federal Financial System (FFS) are mentioned in Attachment 1. The information in this Water Resources Division (WRD) memorandum and that contained in the Office of Financial Management's (OFM) closeout memorandum should be used together for complete guidance. The automated distribution of the Preliminary September reports is scheduled on Monday, October 4, 1999. These reports include the report numbers 286, 316, 268, 271 and 289. The information about report distribution and availability can be obtained by dialing (703) 648-7253, or can be accessed under http://www.usgs.gov:8888/ops/finance/mthlschd. We plan to send an email message to all administrative officers when the reports have been distributed. Cost centers are encouraged to use FFS Tables PSDP and FPRJ while anticipating reports to be printed. The PSDP table is an on-line 268 Report. Therefore, obligation and expenditure information can be reviewed daily. The FPRJ table updates the current balances in an account. This table can assist in closing your cost center by account. This fiscal year, all Cost Centers will be permitted to process their adjustments in FFS. Attachment 2 contains a listing of FFS ID’s which will be forwarded to OFM to enable RDE sites to have access to process adjustments. Please email Michele O’Meara (momeara) for additions or corrections to the listing. Cost Centers will enter their adjustment documents on-line in FFS, applying approvals and processing the document with a “V” for verification and “W”. Please be aware, if there are errors in the document, it will not process. If the document is not processed with a “W” receiving a message “document accepted pass 2” the adjustment will not be reflected in your closeout balance. The due date for the entry of closeout adjustments (in both systems) is close of business Tuesday, October 5, 1999. Hard copy documentation to support all adjustments must be received by the Headquarters office no later than Wednesday, October 6, 1999. Please be sure to designate Kelly Bradley as the contact person with telephone number (703) 648-5040 on the express mail air bill. Your hard copy documentation should be numbered to agree with the AIS Adjustment Drawdown Report and a copy of the Adjustment Drawdown Report should be submitted with your hard copy documentation. The Adjustment Drawdown Report will reflect how each cost center believes they have closed after adjustments are processed. A negative response is required if an office is submitting no adjustments as well as an AIS Adjustment Drawdown Report must be populated and submitted. FFS Report 286A, Net Monthly Summary of Project and Customer, along with the FFS FPRJ table, are the best tools to scan for initial review of project and cost center financial results. These show the status of authorizations, obligations and balances. Those cost centers with activity in more than one fund type should make sure that they have reports for all fund codes (0804, 0804E, 0804X, 1082, etc.). OTHER DIVISION CLOSEOUT DATES The Hydrologic Instrumentation Facility (HIF) closeout date is September 9, 1999. Any requests for equipment or warehouse supplies after that date will be charged to FY 2000 funds. Please contact Brenda Burke (blburke) or Shera Krieger (skrieger) if you have questions regarding the HIF. The National Water Quality Laboratory (NWQL) closeout date is September 11, 1999. Any samples or requests for supplies received after that date will be charged to FY 2000 funds. Please contact Debi Treseder (treseder) if you have questions regarding the NWQL. The Ocala Lab closeout date is September 17, 1999. Any sample requests or services requested after that date will be charged to FY 2000 funds. Please contact Bob Kirkland (kirkland) or Ruth Lastinger (rlasting) if you have questions regarding the Ocala Lab. PAYROLL Payroll data through pay period 19 (ending September 11, 1999) will be available for adjustment through the Personnel Resource Utilization System (PRUS). Adjustments must be made by 3:00 EST on Thursday, September 30, 1999. The preliminary Report 268 will contain actual expenditure data for pay period 20 (ending September 25, 1999). Adjustments to pay period 20 data must be processed with a (4A) reversing accrual document, reflecting the account to be charged and the account to be credited. A standard voucher document (4J/4S) must also be prepared and submitted to HQ along with your closeout package. The (4J/4S) document will be processed in FY 2000 after the 4A document has reversed. The data for pay period 20 is expected to be uploaded into FFS on September 30, 1999. Project account balances will not reflect this data until that date. Pay period 21 data will be automatically projected and entered into the FFS as an accrual for basic salary costs and related benefits for Monday, Tuesday, Wednesday, and Thursday, September 27 through 30, 1999. This projection is 40% of the actual salary costs recorded in the basic salary object classes for pay period 20. (Refer to the OFM closeout memorandum for specific instructions on which object classes must be manually accrued.) Adjustments to projected payroll costs for Monday - Thursday, September 27 - 30, 1999, must be processed as accrued expenditures, (4A) document type. Salary can be accrued using a lump sum adjustment amount. Salary costs for employees entering on duty and employees terminated must be accrued. Salary and benefits for intermittent employees should be reviewed and accrued for actual work performed. These projections are expected to be entered into the FFS on October 6, 1999. Project account balances will not reflect this data until that date. Cost Centers concerned with pay period 21 data being accurate for reimbursable customer reporting or to reflect correct data for employees working under the Alternative Work Schedule (AWS) should use the (4A) reversing accrual document to record the adjustment. The adjustment can be done at a summary level by account. FUNDING APPROVALS IN AIS Regions should ensure that all agreements are approved and all cost center funding is current. Approvals can be applied throughout the month; cost centers should be advised to transfer funding changes articulated in Water Resources Division (WRD) Memorandum 98.11, subject: Changes in Funding Practices in the Water Resources Division. Approved funding should be transferred to Headquarters no later than close of business August 24, 1999. This should include all agreements that are to be funded in FY 1999. All federal and state cooperative funding should have a firm status indicated (*see note below) and all unsigned and unattached funding should be purged from the database. The federal matching funding should match the Regions coop allocation. Every attempt should be made to ensure that all agreements are signed as quickly as possible. However, agreements with Other Federal Agencies that have not been signed by August 24, 1999, should have a high status indicated if a signed agreement will be received this fiscal year and the funding is to be spent in FY 1999. ONLY SMALL CHANGES IN AMOUNT OR STATUS CODE SHOULD BE MADE AFTER THE AUGUST TRANSFER DATE. *Note: The AIS agreement header has an entry field called Agreement Signed Status. Agreements that remain unsigned on August 24, 1999 can be transferred as firm in AIS by keying "Y" in the Agreement Signed Status field on the agreement header for that agreement. The actual agreement status on the agreement detail does not have to be changed to firm and remains available for tracking purposes. High status funding with a "Y" in the Agreement Signed Status will be transferred to the FFS as firm. All funding should be firm and approved by the close of business September 24, 1999. Any changes made after September 24 will have to be populated in the Federal Financial System (FFS) manually; manual entry of funding introduces many more errors than does electronically interfaced funding. In addition, FY 1999 closeout deadlines will not allow time for manual adjustments. Due to the shortened closeout deadlines, funding adjustments will be processed on a best effort basis in order of magnitude. Adjustments less than $1K will more than likely not be processed. Cost center AIS funding reports MUST be submitted with the correction/change highlighted. Four funding reports are required to support each adjustment: (1) Cost Center Assessment Report, summary by parent account; (2) Funding by Account (FFS 286), summary in gross funds; (3) Customer Funds by agreement; and (4) Customer Funds by account. Attachment 2 shows a completed request for a funding adjustment. (Attachment 2 will only be distributed hard copy). AIS cannot handle the transfer of DOTSC from Flood, Tech Transfer, CRADA, and BRD accounts to the Over-Head accounts. Therefore, a 4S (SV) needs to be prepared prior to October 5, 1999. After October 5, the SV will need to be accrued, using a 4A document. Please inform Kelly Bradley, Chief of the Financial Operations and Reporting Section, via email of intended carryover amounts for Other Federal Agency customers (9x...), Working Capital Funding, flood funding (AIS/FFS customers 0G0804P and J) and tech transfer funds (customer 21106) into fiscal year 2000, by close of business August 24, 1999. Corps of Engineer (9x401) carryover restrictions is no longer in effect. Carryover amounts should be deducted from the authorized funding amounts for FY 1999 in the AIS by August 24, 1999. Your response should include the following information: Cost Customer AIS Agreement Amount Reason Center No. No. The reason the funding could not be spent is required for flood carryover. These amounts will be authorized in the FFS for FY 2000 and advanced collections transferred. ACCOUNT AUTHORIZATIONS Variances between account authorizations on the FFS Reports (286 and 316) and your local (AIS) records should be identified at the project, customer, and agreement levels. Corrections should be documented using the format provided in Attachment 3. All corrections must be given in both NET and GROSS funds. The NET funds are the amounts burdened in the FFS. The corrections should be made in the AIS and transferred by close of business, Tuesday, October 5, 1999. The FFS reports that show gross funding will not match AIS gross funding because of the "double count" of the district overhead amount. The gross FFS reports (316B, 286B) appear to be overstated by the amount of the 999903D record (or the 88800 account). When comparing the FFS gross reports to AIS reports it will be necessary for cost centers to subtract this funding record from the total to derive the true cost center total. The net FFS reports (316A and 286A) should show the correct amounts. We encourage offices to use the 286A report when confirming funding and completing the closeout exercises. REIMBURSEMENTS AND WORKING FUNDS Any over-obligation in Reimbursable and Working Capital Fund customer accounts by agreement will be charged to Federal Program funds (via the 0001X Default Customer distribution). Efforts should be made to make adjustments where necessary to limit the amount of over-obligation incurred against reimbursable customer accounts. It is always better to be under-obligated than over-obligated. Under-obligations can usually be corrected much easier than over-obligations. The fourth quarter billings for cooperators and other federal agencies are to be prepared after receipt of the September FINAL monthly reports. Those reports are tentatively scheduled for release on October 18, 1999. Upon completion of the final bills, please review all unbilled or delinquent balances to determine if bills have been issued and credited to customers erroneously and to ensure that OFM processes the bill and subsequent payment. Direct State Service certifications (vouchers) should be obtained from customers and sent to OFM as soon as possible after the close of the fiscal year (FY 1999). It will be necessary to provide an explanation to regional offices for any unbilled amounts (which include Direct State Services) that exist six months after the close of the fiscal year. SEPTEMBER FINAL REPORTS Please take the time to ensure that all adjustments are shown on your final reports and that the ending balances agree with your local records. Any discrepancies should be reported. It is important that we review not only current year project activity but prior year activity as well. This process starts with the review of the final reports. GENERAL GUIDANCE FOR ADJUSTMENTS Review your financial reports immediately upon receipt and forward your adjustments to the Financial Operations and Reporting Section, Mail Stop 442, within the time frames requested. Be aware that you will ONLY have two work days to complete your review of the preliminary reports. Reconciling all transactions that appear on the pre-preliminary Report 268 that will be available around September 20, 1999 can reduce this work. That report will include all transactions processed into the FFS through September 19, 1999. There is no dollar limitation on expenditure adjustments. Caution should be taken to process larger dollar adjustments first because of the limited time available. Once an obligation is recorded in the official records of the Survey, it cannot be deobligated without a valid reason. Deobligations should be processed through your servicing contracting officer and the reason coordinated with your Regional Administrative Officer if there is uncertainty regarding the validity of the deobligation. No new obligating documents can be created or processed during the closeout period solely for the purpose of reflecting additional obligation of funds. Additional accruals for overlooked charges that are for the period ending September 30, 1999 will be accepted and those charges should be adjusted. In most cases, the correction of errors will require substantiating documentation (i.e. copies of invoices, purchase orders, Report 268, Accrued Expenditure screen-print of the documents 4A, 4C, 4B, and 4U from FFS, standard vouchers with backup documentation, etc.). It is acceptable with the correction of accruals to cite administrative error as the reason for the correction. If you are correcting an error that requires an expenditure debit to one account and a credit to another account (even if between cost centers), please make sure that a standard voucher is prepared and forwarded to my office with your other adjustment documentation. It is the responsibility of each cost center to ensure that documentation is provided to the Headquarters staff promptly for every adjustment. This documentation must accompany the closeout data provided by the Headquarters staff to OFM. It is the responsibility of the cost centers processing their own adjustment in FFS to ensure the document as been accepted. Confer with your Regional Administrative Officer regarding their requirements to receive copies of your adjustments. All original documentation should be sent directly to the Financial Operations and Reporting Section, Mail Stop 442. We believe that this procedure will provide a better means of ensuring that all necessary adjustments are made and fully substantiated. Any questions concerning the submission of the electronic adjustments or the supporting documentation should be addressed to your Regional Administrative Officer or to me. We appreciate your cooperation and assistance in working toward another successful closeout. Attachment 4 is a calendar that shows important dates for closeout. (Attachment 4 will only be distributed hard copy.) Attachments Attachment 1 The following are detailed instructions for entering and transferring closeout adjustments to Headquarters: A. Entering Documents in FFS Offices should be identifying items that require adjustment and entering adjustments into the Federal Financial System via Remote Data Entry. Cost Centers who have implemented Flashpoint software will use “8” document types in place of the “4”. After October 1, 1999, the 4P, 4V, 4I, 4S, and 4J documents will no longer be available for use in fiscal year 1999. All transactions previously recorded using these document types should now be recorded using one of the accrual documents (4A, 4C, 4U, 4B, 4D, 4M, 4T, and 4O). Obligating documents must reference FY 1999 funds and have the appropriate approval officials signature. All documents recorded in FFS after October 1, 1999, can be processed with an “A” (Electronic approval in FFS, if needed), a “V” (to verify), and a “W” (to process). These document types include 4M, 4O, 4T, 4A, 4C, 4U, 4B, and 4D. Offices will not have access to MO, M$, and TO documents. These documents should be included in your closeout adjustment packages and the Financial Operations and Reporting Section will process these for your office. Please be aware your office is fully processing documents this fiscal year, therefore, your office will be receiving Error Messages. If you should encounter an error, your office will be responsible for making the necessary corrections to get the documents processed in FFS. If you are unsure of how to correct the error, you should either use the ERRG Table in FFS or contact the FFS Hotline at (703) 648-7600 for assistance. Please ensure your document has processed. After you process the document with a “W”, it should say “DOCUMENT ACCEPTED”. Tips on adjustments in FFS: 4A adjustments: Offices should use 03 2000 as the Reversal Period. 03 stands for the month of December and the month your accrual will reverse. If the credit appears on your prior year reports prior to December, you can manually liquidate the 4A. 4J/4S adjustments: Since 4J/4S Standard Voucher (SV) documents are not available after October 1, 1999, you will need to accrue the SV using the 4A document, showing the increase and decrease. The 4S/4J and backup documentation should be included with your closeout adjustment package. Attachment 1 (Cont’d) B. Entering Documents in AIS The preliminary and adjusted balance frame can be accessed via the main window frame by selecting Preliminary Balance from the function list field, by typing Preliminary Balance in the execute entry field or by using the cascading menu bar in the following sequence: expense->closeout->closeout adjustments->preliminary balance. The preliminary and adjusted balance frame should be used to enter account number balances as shown in the net balance available column on the Federal Financial System (FFS) Report 286A (Net Monthly Summary of Project and Customer [FPCA]) for the month ending September. This balance file needs only to be populated at the account level, since we do not fund at the subaccount level in the FFS. For example, if a cost center's preliminary Report 286A shows an ending balance of -2,000.00 for the 00100 account, that is the amount that the user would add to the preliminary balance file. ONLY THE NET BALANCE AVAILABLE SHOULD BE ENTERED. The burden earned will be recomputed after adjustments are processed. These preliminary balances will be used on the Adjustment Drawdown Report and by AIS frames in calculating the adjusted account balance. To enter preliminary balances in AIS: Change mode to insert by using the pull down menu bar, clicking on edit and then clicking on edit/insert or by using the accelerator command Alt-i. After changing the mode, the balances for each account number should be entered. Key in fiscal year, account number and preliminary balance (which is the net ending balance as shown on the September FFS Report 286A). The adjustment balance is a system calculated value. If the auto-save is on, the data will be saved when the user tabs or enters past the last data entry field. If auto-save is not on, the data should be saved after each account number balance entry is completed. After preliminary balances are entered for all accounts, review the data in the table field for accuracy. The preliminary balances should be compared to the FFS Report 286A net available balance. Change the mode to edit, query the account numbers that are inaccurate, make changes, and save the data. After ensuring accurate entry, close the frame or iconify it for later use. Attachment 1 (Cont’d) ***If the net amount authorized on the Report 286A does not agree with the AIS assessment report, a funding adjustment must be processed. Most cost centers reported that it is easier to recalculate the net balance available prior to populating the preliminary balance file. This is done by subtracting the total encumbrances shown on the report 286A from the correct net amount authorized (taken from the AIS assessment report) to yield a corrected net balance available. Enter the corrected total in the preliminary balance file and report the funding adjustment as shown below. If a corrected preliminary balance is calculated, please highlight or asterisk the balance on the hard copy Adjustment Drawdown Report submitted to Headquarters and submit the adjustment in the format provided in the August 12, 1998 memorandum. Be sure to note the change in format and include the supporting AIS reports with your funding adjustment.*** For example: AIS shows your net amount authorized for the 00100 account as $100,000, but FFS shows the net amount authorized as $90,000. Take the net amount authorized from AIS ($100,000) and subtract the total encumbrances from the Report 286A ($99,800) to yield the corrected net balance available ($120). Enter this corrected amount in the preliminary balance file. The Account Balance Report is a summarized Adjustment Drawdown Report without the adjusted transactions. It shows the account and cost center preliminary and ending balances. Both reports can be run at any time during the adjustment process. Transferring the Adjustments to Headquarters After all adjustments have been entered into FFS and AIS (not later than close of business Tuesday, October 5, 1999), the AIS entries should be transferred to Headquarters. To transfer records, click on the TRANSFER TO HQ button or use the pull down menu bar under Special and click on TRANSFER TO HQ. After clicking on the button, a pop-up window will appear asking the user if it is ok to transfer adjustments for cost center XXXX and fiscal year 1999 (XXXX equals your cost center). Click on OK. In order to transfer, data must be shown in the header entry fields on the frame. After clicking on OK, the records are queued for transfer and the system message will read, "Records sent". For ease of data entry, we have left the descriptions used for the nature of adjustment last year unchanged. This will allow offices to use the AIS pull down to populate the data in this field. Offices may choose to key in the descriptions and not use the pull down examples at their discretion, but data entry must follow the examples shown below (two character code followed by a space, -, space, narrative explanation). Attachment 1 (Cont’d) Sample of adjustment descriptions: AE - an accrual adjustment or forgotten accrual; enter document number MO - purchase order, contract or other obligating document was not processed MO - purchase order needs to be deobligated TO - relocation travel authorization or amendment was not obligated SV - SV adjustment within the same cost center SV2 - SV adjustment involving another cost center within WRD SV3 - SV adjustment involving other Survey Division, (i.e., Geologic Division, National Mapping Division, etc.) OF - adjustments between funds PY - SV adjustment involving more than one fiscal year (i.e., a standard voucher that is correcting OFM error causing an expenditure to be charged to FY 1998 instead of the correct fiscal year) All SV (4J/4S) adjustments must have an offsetting entry, i.e., for every debit, there must also be a credit. You should make every effort to contact the affected cost center or division to alert them to the fact that you are processing an adjustment that will affect their cost center and consequently their closing balance. It is the responsibility of the cost center receiving the credit to coordinate the adjustment with the cost center receiving the debit. Please ensure all accrual documents which do not require back up documentation have the FFS document number recorded in the description field on the AIS Drawdown Report. FY 2000 Payments and Obligations: >From October 5, 1999 through October 15, 1999, FY 2000 Remote Data Entry (RDE) payment and obligation transactions (4P, 4V, 4R, 4B, 4D, 4M, 4O, 4T, and 4I) can be entered and placed on “H” (on hold) in FFS. (Please note: when entering FY 2000 transactions, the receipt date field for Bankcard accruals (4B) must have an October date and the draft date field for Third part draft must have an October date, otherwise FFS will post it to FY 1999.) Starting October 15, 1999, documents can be entered and processed in FFS. Notification via email will be sent to all Administrative employees officially announcing when FY 2000’s processing can begin. Attachment 2 COST CENTER LAST NAME FIRST NAME FFS ID 4060 BRADLEY KELLY !WKBRADL 4060 BRADLEY KELLY WKBRADLE 4060 CLARK SUSAN !WSCLARK 4060 CLARK SUSAN WSKCPASS 4060 CORNWELL AMY !WACORNW 4060 DELIA TAMMY WTDELIA 4060 DELIA TAMMY !WTDELIA 4060 JOHNSON JACKIE WJJOHNSO 4060 JOHNSON JACKIE !WJJOHNS 4060 MICHELE O'MEARA !WMOMEAR 4060 SABATINI ALICE WA2SPCAS 4060 WOLFE HEIDE !WHWOLFE 4062 BARR KAREN !WKRBARR 4062 VRAGA DICK !WDVRAGA 4062 WOODS DOTTIE !WDWOODS 4064 CURTIN JEAN !WJCURT 4064 FARRELL DIANE !WDFARRE 4064 MORAN GAIL !WGMORAN 4064 WILSON WANDA !WWILSON 4064 WOOD GWENDOLYN !WGAWOOD 4066 SCHRODER LEROY !WLSCHRO 4066 UNRUH STACIA !WSUNRUH 4380 ANDREANI RONNIE !WRANDRE 4380 BARRY DORIS !WDBARRY 4384 CREAMER ALIDRA !WACREAM 4384 PIERCE SHARLA !WSPIERC 4384 MYERS IRENE !WIMYERS 4386 KETTLEHUT PAM !WPKETTL 4386 TAYLOR DEBBIE !WDTAYLO 4386 VISCONTI MARILYN !WMVISCO 4386 WHITE LEE !WLWHITE 4387 CARTER MARIA !WMCARTE 4387 GRAHAM RUSSELL !WRGRAHA 4387 MCGEE KARENA !WKMCGEE 4387 PECH LIZIA !WLMPECH 4400 ELSEA BRENDA !WBELSEA 4400 PADGETT R. SCOTT !WSPADGE 4409 WILPER IONA !WIWILPE 4417 AYERS DONNA !WDAYERS 4417 DIPPEL LES !WLDIPPE 4417 FITZPATRIC DANIEL !WDFITZP 4418 ARVIN LUCY !WLARVIN 4418 CLARK TONYA !WTCLARK 4418 FORTNER JILL !WJFORTN 4421 CRONE EDIE !WECRONE 4421 MILLER SYLVIA !WSMILLE 4421 PAYNE DENISE !WDPAYNE 4421 VERTREES LINDA !WLVERTR 4423 ATKINSON CAROL !WCATKIN 4423 BARTLETT WILLIAM !WWBARTL 4423 LUSZCZK AMANDA !WALUSZC 4423 MORRILL GLORIA !WGMORRI 4423 NIELSEN JOSEPH !WJNIELS 4423 STEWART GREG !WGSTEWA 4424 BLOUGH MARYANN !WMBLOUG 4424 HELINSKY EM !WEHELIN 4424 JABLECKI DENNETT !WDJABLE 4424 PREISENDOR LINDA !WLPREIS 4424 ROJAS SUNDEE !WSROJAS 4424 ROSE H. TERESA !WTROSE 4425 CANNARSA JANE !WJCANNA 4425 LUMBERT DIANE !WDLUMBE 4425 SHIELDS DIANE !WDSHIEL 4426 GARDIN DIANE !WDGARDI 4426 SHELTON LAURA !WLSHELT 4426 WESTBROOK DORA !WDWESTB 4433 CANNARSA TONY !WACANNA 4433 MOLNAR DEBORAH !WDMOLNA 4434 BELLANTE CAROLYN !WCBELLA 4434 BOLDEN CAROL !WCBOLDE 4434 GIBBS NANCY !WNGIBBS 4434 STAUB KAREN !WKSTAUB 4436 DEMARRAIS CONNIE !WCDEMAR 4436 DUNN DOLORES !WDDUNN 4436 DUROCHER SUZANNE !WSDUROC 4436 LEONARD DORISRA !WDLEONA 4436 MUSIC CHERYL !WCMUSIC 4436 SCHMIDT EILEEN !WESCHMI 4439 BECK SANDY !WSBECK 4439 DICKSON KAREN !WKDICKS 4439 TILTON AMANDA !WATILTO 4439 TRIPP SHONNIE !WSTRIPP 4439 WELDAY JANET !WJWELDA 4442 BOSHMAN COLLEEN !WCBOSHM 4442 BURKETT GENEROSA !WGBURKE 4442 CAPERELL CLAUDIA !WCCAPER 4442 GIFT JOYCE !WJJGIFT 4442 HALL CONNIE !WCEHALL 4442 KOCH JOANN !WJKOCH 4442 KUSKO DONNAL !WDKUSKO 4442 PAVER ROBERTA !WRPAVER 4442 SEXTON JULIE !WJSEXTO 4442 SHUPP CAROL !WCSHUPP 4442 SPRADLEY KAY !WKSPRAD 4442 STRAUB DIANE !WDSTRAU 4442 STRAUB DIANE !WDDOCKE 4451 CHAMBLISS MARQUIS !WMCHAMB 4451 DEPAUL LORETTA !WLDEPAU 4451 EDWARDS SANDRA !WSEDWAR 4454 GARRISON ALLISON !WAGARRI 4454 GILLESPIE GEORGANNE !WGGILLE 4455 GROVER RICK !WRGROVE 4455 MAERTZ DIANE !WDMAERT 4455 NUNES WINSTON !WWNUNES 4500 HUDSON BOB !WBHUDSO 4500 STUBBS SUZAN !WSSTUBB 4500 PRICE JULIE !WJPRICE 4501 FREEMAN JACKIE !WJFREEM 4501 GRIFFIN PAM !WPGRIFF 4501 TRACEY DEBRA !WDTRACE 4512 GROVE JOANN !WJGROVE 4512 LASTINGER RUTH !WRLASTI 4512 ROULHAC SYLVIA !WSROULH 4512 ROWLEY BEVERLY !WBROWLE 4512 TURRENTINE BRENDA !WBTURRE 4512 WELDON DEBBIE !WDWELDO 4513 BROOKS CAWISDIS !WCBROOK 4513 GENETT WARREN !WWGENET 4513 LIVINGSTON ZULEIKA !WZLIVIN 4513 MCCLAIN SYLVIA !WSMCCLA 4513 WARBINGTON BETTY !WBWARBI 4528 GALE DELORES !WDGALE0 4528 KEIGLEY GAIL !WGKEIGL 4528 WARD BERNADETTE !WBWARD 4528 WATLEY KIMBERLY !WKWATLE 4537 HALTERMAN TAMARA !WTHALTE 4537 HAYES TAMARA !WTHAYES 4537 LYONS ROSE !WRLYONS 4537 WASHINGTON TOMMIE !WTWASHI 4537 WILKERSON LINDA !WLJWILK 4543 COLON MIRTELINA WMCOLON 4543 LORENZO EFRAIN !WELOREN 4543 NIEVES ANA !WANIEVE 4545 BOOTH JAN MARIE !WJBOOTH 4545 CRUTCHFIEL KIM !WKCRUTC 4545 ERNST JO !WJERNST 4545 RICE NATALIE !WNRICE0 4547 BALTHROP BARBARA !WBBALTH 4547 BERNARD SHEILA !WSBERNA 4547 BRANTLEY VICKY !WVBRANT 4547 SHORT LEE ANN !WLSHORT 4547 TULLY DEBORAH !WDTULLY 4596 BAROUD NANCY !WNBAROU 4596 HENSEL ERIC !WEHENSE 4597 ALLEN CHARA !WCALLEN 4597 LOGGINS JANICE !WJLOGGI 4597 SCUDERO CARMINE !WCSCUDE 4597 STATELER JAN !WJSTATE 4597 WALLER ANTOINETTE !WTWALLE 4598 COLE SANDYE !WSCOLE 4598 HILL BRIDGETTE !WBHILL 4598 KARAVITIS ALLETTE !WAKARAV 4598 MASDEN MARGARIDA !WMMASDE 4600 CONNOLLY CAROLE !WCCONNO 4600 MADRIL DAVE !WDMADRI 4600 SALTUS GALE !WGSALTU 4605 CHILDERS ROXANNE !WRCHILD 4605 DOLLS SANDRA !WSDOLLS 4605 HERRIN PAULA !WPHERRI 4605 TOWNSEND SUZANNE !WSTOWNS 4608 DENNETT DENISE !WDDENNE 4608 GOSS SHARON !WSGOSS 4608 HUNTER IRMA !WIHUNTE 4608 MCNURE BARBARA !WBMCNUR 4608 NELSON MARY !WMNELSO 4608 PENROD MARGE !WMPENRO 4608 RICHARDS DIANA !WDIANAL 4608 RIME DIANA !WDRIME 4608 SARZYNSKI JENNIFER !WJSARZY 4608 SHIGAKI PAT !WPSHIGA 4608 SHOCKEY TIFFANI !WTSHOCK 4608 SHOEMAKER DEDE !WDSHOEM 4608 THOMSEN PAULA !WPTHOMS 4608 VIRGIE LOWE !WVLOWEE 4608 VITRY BETTY JO !WBVITRY 4608 WALSH LOUETTA !WLWALSH 4619 CARNEY KAYLENE !WKCARNE 4619 DUDEN-MOWI MARY !WMDUDEN 4619 HILDRETH KANDIS !WKHILDR 4619 MILLER KATHLEEN !WKAMILL 4620 COSTELLO ANNIE !WACOSTE 4620 OCONNOR BECKY !WBOCONN 4620 POWELL MARY LYNN !WMPOWEL 4620 ROBERTS DONNA !WDROBER 4622 CHAVIS MELISSA !WMCHAVI 4622 HUTSON DARRELYN !WDHUTSO 4622 WILLIAMS EVON !WEWILLI 4627 FEDERER MARK !WMFEDER 4627 HUGHES ANGELA !WAHUGHE 4627 MOEY LINNAE !WLMMOEY 4627 PORTER TOM !WTPORTE 4627 SAGER MARRE !WMSAGER 4627 SYDE LISA !WLSYDE 4629 KEENEY PAM !WPKEENE 4629 RIGSBY LESLIE !WLRIGSB 4629 WESSNER BARBARA !WBWESSN 4630 GERL MARK !WMGERL 4630 RAMSEY ROSE !WRRAMSE 4630 ROMASKO LUANNE !WLROMAS 4631 ENGEL GELNN !WGENGEL 4631 GRIFFIN MARY JO !WMGRIFF 4631 PRATT MARGARET !WMPRATT 4631 QUINN LUANN !WLQUINN 4631 SCHLOTFELD MARY JO !WMSCHLO 4635 CLARK DEBORAH !WDCLARK 4635 HAMILTON KATHY !WKHAMIL 4635 KELLING LAVERNA !WLKELLI 4635 LANGE KATHY !WKLANGE 4635 MONTANO MARY !WMMONTA 4635 SIMS RITA !WRASIMS 4635 SUEUR ANNA !WASUEUR 4635 WEISS LINDA !WLWEISS 4638 BAKER LA RUE A. !WLBAKER 4638 HARKNESS RUSSELL !WRHARKN 4638 MORMAN SUSAN !WSMORMA 4638 VAN NINGEN KATHY !WKVANNI 4640 HALEY ROBERT !WRHALEY 4640 HALL CHERYL !WCHALL 4640 JONES-WAGG CATHY !WCJONES 4640 MOREHEAD LAWRENCE !WLMOREH 4640 NORTON CAROLYN !WCNORTO 4646 EVENSEN LINDA !WLEVENS 4646 HARVEY TERESA !WTHARVE 4646 HOOD PATRICIA !WPHOOD 4646 KOTSCHWAR CHRISTI !WCKOTSC 4646 MEYER SANDRA !WSJMEYE 4648 BEERS KAREN !WKBEERS 4648 BILLINGTON CINDY !WCBILLI 4648 BRICKER AUSTIN !WABRICK 4648 CLARK PAT !WPCLARK 4648 KISER LAWANNA !WLKISER 4648 KUHN MARILYN !WMKUHN 4648 LASLEY LINDA !WLLASLE 4648 LOPEZ CHIQUITA !WCLOPEZ 4648 MACDONNELL GERTRUDE !WGMACDO 4648 ROSS ANITA !WAROSS 4648 SCHMIDT VALARIE !WVSCHMI 4656 BROWN PAM !WPBROWN 4656 RISSLER LAURA !WLRISSL 4656 SPRANGERS PATTY !WPSPRAN 4700 THOMAS JANET !WJTHOMA 4702 AVERILL SHERRI !WSAVERI 4702 BAGLEY TAMMY !WTBAGLE 4702 BERTRAND CORA !WCBERTR 4702 COLE JEAN !WJCOLE 4702 KRAUSE GREG !WGKRAUS 4702 VARNER CAROL ANN !WCVARNE 4702 VAUGHAN CHRISTINE !WCVAUGH 4702 WARD MARY ANN !WMWARD 4704 CASTILLO NAOMI !WNCASTI 4704 HAYGOOD MICHELLE !WMHAYGO 4704 VALLANCE PATRICIA !WPVALLA 4704 WEINER SALLY !WSWEINE 4706 CRUZ PATRICIA !WPCRUZ 4706 MORRISON CYNTHIA !WCMORRI 4706 SCHUERMANN DIANE !WDSCHUE 4706 SMITH ANGELA !WASMITH 4706 TERRA PATRICIA WPTERRA 4715 CELEBRADO LODIE !WLCELEB 4715 IGE VALERIE !WVIGE 4715 KITANO LEANNE !WLKITAN 4716 ARDEN LORI !WLARDEN 4716 LANSING JUDY !WJLANSI 4716 LARSEN MAREE RAE !WMLARSE 4716 SMITH ROSE !WRSMITH 4716 WILSON GLENNA !WGWILSO 4732 BANKS WILLIAM !WWBANKS 4732 BRECHT PAT !WPBRECH 4732 CLARK CHRIS !WCCLARK 4732 COSSETTE VANCE !WVCOSSE 4732 DOMINGUEZ CATHEE !WCDOMIN 4732 FEATHERSTONE LORI !WLFEATH 4732 LEWIS BARBARA !WBLEWIS 4732 MONROE CLAUDIA !WCMONRO 4732 O'HAIR K !WKOHAIR 4741 BOWAR THERESA !WTBOWAR 4741 DEPEE DONNA !WDDEPEE 4741 GOMEZ ANNAMARIE !WAGOMEZ 4741 MATHIESON MARIANNE !WMMATHI 4741 MILLER KAREN !WKMILLE 4741 WINKLER STEVE !WSWINKL 4749 DENNISON SHONNA !WSDENNI 4749 KOLVA JAMES !WJKOLVA 4749 MEYER SHAUNA !WSMEYER 4753 BATES DONNA !WDMBATE 4753 JONES JAMES D WJDJPASS 4753 LOYD SHEILA !WSLOYD 4753 LOYD SHEILA !WSMLOYD 4753 LUM LINDA !WLSLUM 4753 O'NEIL JEANETTE !WJONEIL 4753 SALMONESE JOE !WJFSALM 4753 SELF SHARON !WSKSELF 4761 BEQUETTE TERI !WTBEQUE 4761 CAMPBELL BETTY !WBCAMPB 4761 PRINGLE ARTHEA !WAPRING 4761 REED BARBARA !WBREED 4761 SMITH CAROLE !WCSMITH 4800 BOWEN NANCY !WNBOWEN 4800 CARR THERESA !WTACARR 4800 LAIBLE SARA !WSLAIBL 4800 MCLEAN DEBBIE !WDMCLEA 4884 HAENI F. PETER !WPHAENI 4884 LANE JOHN !WJWLANE 4884 WAXMAN ALLISON !WAWAXMA 4888 AHRENDTS SUSAN !WSAHREN 4888 BENNETT MERILEE !WMBENNE 4888 HILL CECELIA !WCHILL0 4888 HILLENBRAN BREE !WBHILLE 4888 PAGE MAGGIE !WMPAGE 4888 SCHELLENBE KARIN !WKSCHEL 4888 WARNER NANCY !WNWARNE 4889 DURAY IONE !WIDURAY 4889 GOLOS JOYCE !WJGOLOS 4889 HECTOR DONNA !WDHECTO 4889 LESHINSKI PAULA !WPLESHI 4892 AHRENDTS SUSAN !WSAHREN 4892 BENNETT MERILEE !WMBENNE 4892 HILL CECELIA !WCHILL0 4892 HILLENBRAN BREE !WBHILLE 4892 PAGE MAGGIE !WMPAGE 4892 SCHELLENBE KARIN !WKSCHEL 4892 WARNER NANCY !WNWARNE Attachment 3 Account Authorization (Funding) Adjustments Cost Center _______ Show each agreement as it is recorded in AIS and in FFS. Agreement Customer Account Gross Net DOTSC% Explanation Number Number Number Funds Funds As shown in AIS: As shown in FFS: Agreement Total: Agreement Total FY 1999: Questions with these adjustments should be addressed to _____________________ at telephone number _______________. NOTES: For JFA agreements show both sides or state that the agreement is unmatched. Annotate amount that is direct state services. Show all account numbers associated with the agreement even if they require no adjustment. Cost center AIS funding reports MUST be submitted with the correction/change highlighted. Four funding reports are required to support each adjustment: (1) Cost Center Assessment Report, summary by parent account; (2) Funding by Account (FFS 286), summary in gross funds; (3) Customer Funds by agreement; and (4) Customer Funds by account.