Home State Agency Accounting Accounting Procedures Accounting Procedures To view most of the files in this section, you need to have the Adobe Acrobat Reader, which is available for free online. Internal Control Manual for Use by State Agencies ICM08 Volume 1 ICM08 Volume 2 Internal Controls Seminar 08 Slides R*STARS Information R*STARS Information To view most of the files in this section, you need to have the Adobe Acrobat Reader, which is available for free online. R*Stars Closing Review 2021 State of Maryland Town Hall Meeting 2021 Special Funds Balances Report 2023 Closing - Training Presentation. pdf ~ to be viewed with Appendix C - Closing Instructions 2023 - Statutory and GAAP (5/22/2023). R*STARS Monthly Processing R*STARS Monthly Processing Cash Disbursement transactions may be recorded through end of calendar month for the month effected. General fund revenue transactions may be recorded in R*STARS thru the fourth working day of the next month for the prior month. All other transactions may be recorded in R*STARS thru about the fifteenth working day of the next month for the prior month. Corporate Purchasing Card -on the 25th of the month the bank will cutoff purchases for the month. They will forward a Statement Billing File that includes all transaction data for the state. Using programs developed by the Annapolis Data Center transactions will be posted for that month in R*STARS by the 5th of the following month. This program also charges the agencies budget and credits the clearing account. GAD then pays the invoice when received. Certain agencies receive a separate file feed electronically to update internal accounting systems. January 1st week State agencies must enter vendor payment federal information transactions for the previous calendar year into R*STARS. 2nd week General Accounting Division (GAD) extracts the previous calendar years' vendor payment federal information from R*STARS and prepares federal 1099 information returns. 31st Federal 1099 forms are mailed to non-incorporated vendors who received State Treasury payments in the previous calendar year. February 1st week Annual Working Funds and Bank Account Reconciliations must be submitted. Month end GAD electronically submits federal 1099 (original returns) information for the previous calendar year to the IRS. June 1st week State agencies must notify GAD concerning fiscal year end payroll accruals. Date to be specified by GAD. 2nd week State agencies must submit final budget amendments to Department of Budget and Management (DBM). Date to be specified. July 1st week All receipts for the fiscal year must be posted. Date to be specified by GAD. 2nd week All interagency cash adjustments must be posted. Date to be specified by GAD. August 1st week All receipts for the fiscal year must be posted. Date to be specified by GAD. 2nd week GAAP closing schedules must be submitted. Date to be specified by GAD. Year-end closing checklist, G-8 forms, and agency closing with budget amendments must be submitted to DBM and GAD. Date to be specified. 3rd week Federal grant schedules must be submitted. Date specified by GAD. 31st Federal 1099 form corrections for the previous calendar year must be submitted to the IRS. September 1st week Return of annual survey of federal information returns. Date to be specified by GAD. November 1st week To prevent the implementation of Federal Backup Withholding payment captures from vendor payments, federal B-Notice letters and federal W-9 forms will be mailed to vendors. December 1st week Annual Working Funds and Bank Accounts Reconciliation forms sent to state agencies. To prevent the implementation of Federal Backup Withholding payment captures from vendor payments, vendors must submit federal W-9 forms. Accounting Procedures Manual and Forms Accounting Procedures Manual To view most of the files in this section, you need to have the Adobe Acrobat Reader, which is available for free online. Accounting Procedures Manual - Manual - Main Document - revised May 2020 (05/15/2020) 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 (3/2023) GAD-710 - Change Request Form (1/2023) 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 - Stop Payment or Cancellation Request Form (7/7/2016) Form ST-152 - Stop Payment Request Form for all Payroll Checks (7/30/2018) Form ST-401 - Approved Signatures for Stop Payment/Reissue Requests (8/19/2022) Schedule G Instructions 2023 - Instructions to complete Schedule G (6/1/2023) 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) R*STARS Training - To be used with Accounting Procedures Manual (4/8/2013) Regulatory Review and Evaluation - Public comment opportunity available until 8/30/2013