Page 9 - Fiscal Year End 2020 Procedures and Cutoff Dates for Client Agencies FINAL

U.S. Department of Agriculture

client. Accrual adjustments, overtime accruals, terminal leave accruals, and award/bonus
accruals are due by the specified date of September 21. The imputed cost and unfunded leave
balances should also be provided to your Accountant by September 21 to be processed in FY
2020 activity.

ACCOUNTS PAYABLE INFORMATION

A. Obligations

New obligations, or amendments to existing obligations, must be received in ESB no later than
September 14 in order to ensure they are recorded in FY 2020 activity and reflected on the
yearend Pegasys Obligation Status Report. Additionally, the bi-annual Open Obligation
Certification email should be received by ESB no later than September 14. Further
communication regarding the certification will be sent in August and follow the same process
used in March.

B. Accruals against existing obligations

To record accruals for goods or services that have been received and accepted, but not yet
invoiced against existing obligations, an individual Receiving Report will need to be completed for
each anticipated invoice. Receiving Reports are to be received in ESB no later than September
14 in order to be recorded in FY 2020 activity and reflected on the yearend Pegasys Obligation
Status Report.

A copy of the Receiving Report, GSA Form 3025, is included in the forms below, or it can be
accessed at:

http://www.gsa.gov/forms

Subsequently, when the invoices are received by the Commission and submitted to ESB for
processing, please be sure to mark the actual invoice as having been obligated and accrued
at the end of the fiscal year, so the actions can be more readily tied together.

Purchases made on the government purchase card on or before September 30, should be
obligated (and accrued if goods/services are received before midnight September 30) using FY
2020 funds. Purchases must be charged to the year incurred, and not in the year the invoice is
received. Note: The ESB will make every effort to record the necessary obligation/accrual even if
the request is received in our office after the September 14 deadline.

C. Accruals for Certified Invoices

Certified invoice activity for goods or services that have been received and accepted, but not
yet invoiced, are to be submitted to ESB on the “Certified Invoice Activity – Not Obligated” form
included in this package. The completed forms are to be received in ESB no later than

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

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