Section 1000.10  Scope

 

a)         This Part applies to each of the Internal Service Funds administered by the Department of Central Management Services, herein referred to as the Department.

 

b)         The following is a non-exclusive listing of those funds:

 

1)         State Garage Revolving Fund

 

2)         Statistical Services Revolving Fund

 

3)         Office Supplies Revolving Fund

 

4)         Paper and Printing Revolving Fund

 

5)         Communications Revolving Fund

 

6)         State Surplus Property Revolving Fund

 

7)         Health Insurance Reserve Fund

 

Section 1000.20  Advance Billings Based Upon Estimated Charges

 

a)         The Department shall make reasonable efforts to bill and collect Internal Service Fund receivables in the fiscal year in which the user agency's account liability was incurred.

 

b)         During the lapse period, the Department may bill user agencies based on estimated charges for goods and services received by user agencies when unbilled fiscal year receivables have been identified and it is unlikely that sufficient documentation will be received by the Department in time to allow both the Department billing process and user agency payment process to be completed during the lapse period.  Computation of advance billing amounts will be based upon remaining unprocessed open work orders, authorizations without vendor invoices, and/or other similar sources.  Advance billing amounts shall be based upon the best information available to the Department at the time the advance billing is prepared.

 

c)         The Department may enter into agreements with user agencies for advance billings at other times during the fiscal year based on estimated charges for goods and services to be received by the user agency during the fiscal year.

 

d)         The Department shall not issue undocumented advance billings for the purpose of intentionally expending a user agency's remaining appropriation balances.

 

e)         The Department shall not issue advance billings for the purpose of creating undocumented credit balances which intentionally transfer a user agency's unexpended appropriation balances to the following fiscal year through the credit process described in Section 1000.40.

 

Section 1000.30  Credits Issued For Prior Fiscal Year Overpayments

 

a)         The Department shall issue credits for application in the subsequent fiscal year for those user agency accounts which show an accounts receivable credit balance for the prior fiscal year.  Credits for prior fiscal year accounts receivable credit balances will be issued when the Internal Service Fund is reasonably certain that:

 

1)         All prior fiscal year billing activity has been posted;

 

2)         All agency payments related to prior year billing activity have been posted; and

 

3)         No activity remains in process related to prior fiscal year accounts receivable.

 

b)         Credits for accounts receivable credit balances for prior fiscal year overpayments will be issued to user agencies after November 1st in the subsequent fiscal year.

 

c)         The Department shall not use the advance billing process in Section 1000.20 with this credit process to intentionally circumvent fiscal year budgetary controls.

 

Section 1000.40  Catch-Up Billings For Prior Fiscal Year Amounts Due

 

a)         The Department shall issue catch-up billings in the subsequent fiscal year for those user agency accounts which show an accounts receivable debit balance for the prior fiscal year.  Catch-up billings for prior fiscal year account balances due will be issued when the Internal Service Fund is reasonably certain that:

 

1)         All prior fiscal year billing activity has been posted;

 

2)         All agency payments related to prior year billing activity have been posted; and

 

3)         No activity remains in process related to prior fiscal year accounts receivable.

 

b)         When the Department did not have adequate information to bill a user agency for goods and services received during the prior fiscal year, the Department shall issue catch-up billings in the subsequent fiscal year once adequate documentation is received.

 

c)         The Department shall clearly identify catch-up billings in order to avoid confusion with regular billings.

 

d)         The Department shall make reasonable efforts to issue catch-up billings to user agencies as soon as billing information is known.  Catch-up billings will be sent to agencies on a monthly basis beginning in November of the subsequent fiscal year.

 

e)         User agencies shall reimburse the Department for catch-up billings by vouchers drawn against their appropriations for the fiscal year in which the catch-up billing is issued by the Department.

 

f)         The Department shall not use catch-up billings as a substitute for the lapse period billing process.

 

Section 1000.50  User Agency Payments

 

a)         User agencies shall process payments within 30 days after physical receipt of Internal Service Fund bills.  User agencies shall immediately notify the Department of any additional information that is necessary to review an Internal Service Fund bill.

 

b)         User agencies shall make reasonable efforts to review, approve, and pay all Internal Service Fund bills in the fiscal year in which the liability was incurred or within the fiscal year that the Department issues a catch-up billing.  User agencies shall not leave Internal Service Fund bills unpaid in order to circumvent fiscal year budgetary controls.