Page 10 - Fiscal Year End 2020 Procedures and Cutoff Dates for Client Agencies FINAL

U.S. Department of Agriculture

September 14. When invoices that have been submitted as accruals in FY 2020 are submitted in
FY 2021, they are to be annotated that they were “accrued in FY 2020”.

D. Travel/Relocation

All travel and relocation related actions should be received in ESB no later than September
14. All travel or relocation actions that occur in FY20 need to be expensed via travel voucher
or relocation package or recorded as an accrual. It is recommended that all travel or relocation
actions taking place after September 14 be submitted for accrual and sent to ESB by
September 14. Please work with your technician if there are last minute changes to travel
plans that affect any recorded accruals or other transactions.

FREQUENTLY ASKED QUESTIONS

Q1. According to the law, I have until September 30 to spend my funds. Why is the cutoff
to receive my documents September 14?
A1. In order for our staff to ensure entry of all the documents that are received from our various
clients, we establish a cutoff before September 30 based on previous workload experience. This
also allows our clients time to review their balances before September cutoff to ensure all
documents have been processed as requested.

Q2. I prepared a purchase order for $3,500 but forgot to include the shipping. It is now the
new fiscal year and I just received the invoice and it includes $50 for the shipping. What
do I do now?
A2. Submit an amended purchase order to cover the additional funds. If your fund is an annual
fund and your remaining fund balance will cover the additional cost, you can charge it to the prior
year. If the prior year fund balance will not cover the additional cost, the charges will need to be
paid from the current year. (Per the GAO Redbook-“The cumulative total of old obligations payable from current
appropriations may not exceed the lesser of 1 percent of the current appropriation or the remaining balance canceled
when the appropriation account is closed.”)

Q3. I have a purchase order on the books, but I haven’t received or accepted the goods
and it is fiscal yearend. Do I submit a receiving report?
A3. No. The purpose of the receiving report is to record an accrual against the order and
indicate that you have received and accepted the goods/services. If you haven’t received and
accepted the goods/services it is incorrect to have an accrual recorded.

Q4. I have a traveler who has an outstanding travel advance. He/she hasn’t submitted
their voucher and I want to get this off my books. Will you please de-obligate the travel
authorization and make the advance ‘go away’?
A4. No. According to the Federal Travel Regulations (FTR), the travel advance must be satisfied
either by vouchering for the trip or refunding the advance. Please refer to the FTR Chapter 301-
51 and 301-52 for guidance.

Office of the Chief Financial Officer | FMLOB Provider | Pegasys Financial Services

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