Accounting Procedures Manual and Forms

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Accounting Procedures Manual - Main Document - revised May 2024

Appendices:

Appendix A - Financial Agencies Listing: R*STARS Agencies;i.e., Departments and Independent Agencies. (11/8/2023)
Appendix B - Financial Agencies-Chart of Agency's Accounts: R*STARS Financial agency codes and their appropriation numbers. (11/8/2023)
Appendix C - Closing Instructions 2023 - Statutory and GAAP (5/22/2023)
Appendix C - Closing Example (4/8/2013)
Appendix D - Fees and User Charges, Directions and Forms (6/7/2022)
Appendix D - Fees and User Charges, Samples  (4/9/2014)
Appendix E - Comptroller Sub-Objects - Expenditures and Revenues grouped in D09 order R*STARS D10 objects for expenditures and revenues, grouped in D09 order. (11/8/2023)
Appendix F - Comptroller Sub-Objects - Expenditures and Revenues grouped in D10 order R*STARS D10 objects for expenditures and revenues, listed in D10 order. (11/8/2023)
Appendix G - Expenditure Objects and Definitions Comptroller Objects of Expenditures and their definition for use. (11/8/2023)
Appendix H - Batch Agencies Listing Listed by Financial Agency. (11/8/2023)
Appendix I - GAD Reports. (11/8/2023)

Associated Forms:

GAD X-18 - Report of Agency Accounting Responsibility (4/15/2022)
GAD X-3 - Individual Request for Out-of-State-Travel
GAD X-5 - State of Maryland Expense Account
GAD X-9 - Electronic Funds Transfer Request Authorization (7/27/2017)
GAD X-10 - Electronic Funds Transfer Request Form (9/2020)
GAD-710 - Change Request Form (10/23/2015)
GAD X-51 - User Fee Collection Form (3/15/2013)
Remittance Advice
R*STARS Emergency Disbursement Cover Sheet (rstar100)
R*STARS Emergency Disbursement Transmittal (rstar102)
Form ST-151 - R*STARS Vendor Check Stop Payment or Cancellation Request Form (7/22/2024)
Form ST-152 - Payroll Check Stop Payment Request Form (7/22/2024)
Form ST-153 - R*STARS Vendor/Payroll Check Request Undeliverable & Unpresented Funds Request Form (7/22/2024)
Form ST-401 - Approved Signatures for Stop Payment/Reissue Requests (8/19/2022)
Schedule G Instructions 2024 - Instructions to complete Schedule G (5/23/2024)
Schedule G Forms 2023 - Federal Grants Reporting Form Schedule G forms (also available in Workiva) (June 2023)
Schedule of Expenditures of Federal Awards (SEFA) template 2023 (June 2023) - Template to fill out Federal Grants activity for Single Audit reporting (11/8)

GAD Miscellaneous Forms:

GAD 503 - Reconciliation and Analysis of Agency Bank Accounts and Petty Cash Funds with Funding Sources (12/21/17)
Bank Reconciliation Instructions (02/07/17)
Petty Cash and Coins Reconciliation Form (01/26/17)