Any element of a payment voucher or receipt voucher may be corrected (if appropriate) by preparing either
a Journal Voucher Request (form DA-35R) or by preparing a DA-35A, journal voucher (one or the other, not
both). The first attachment is the Journal Voucher Request. Journal Voucher Requests are used to request
that the Audit Services Team make a correction to a previous payment voucher or receipt voucher. The Audit
Services Team will then make a journal voucher correction in STARS based on the request.
The second attachment is a blank DA-35A journal voucher form. The DA-35A can be used by the agency to prepare the correction to a previous payment or receipt. The completed DA-35A should be submitted to the Audit Services Team for approval and processing. The forms will be available, either for printing or download at our Internet site, http://www.da.ks.gov/ar/. The DA-35A will be in EXCEL format and the DA-35R in WORD format. Rules that apply to DA-35Rs and DA-35As:
The balance of this circular applies to preparation of DA-35A's only. Preparing the DA-35A Journal Voucher (see attached blank DA-35A) The left most column (labeled "c/n to") of the DA-35A should contain the document number being corrected. The current document number format is J2NNNXXX. NNN represents the agency number and XXX is a number assigned by the agency preparing the journal voucher. In the explanation at the bottom indicate the purpose for the corrections and note if it is a payment voucher processed under the agency's delegated audit authority, an interfund, or an interfund processed in the SOKI3 system. The next step is to reverse the original transaction by selecting the proper transaction code. Use the chart on the following page to determine the transaction code to use. First look at the column labeled "Original T/C" and locate the transaction code used when the document was processed, then select the corresponding transaction code in the column labeled "Correction T/C". Use the funding from the original document on this line of the DA-35A. A reversal code of "R" is used to reverse the original line of funding for transaction codes in the 7XX series and 6XX series. However, the opposite is true when adjusting an encumbrance. To apply an expenditure against an encumbrance, an "R" should be used with transaction code 804 or 814. To restore an encumbrance (i.e. it was charged in error), the "R" should not be used. To make the correcting entry determine the transaction code that should have been used with the transaction in the "Original T/C" column and select the corresponding transaction code in the column "Correction T/C". Put the corrected funding on this line of the DA-35A. When using T/C 804 or 814 all funding elements including PCA, sub-object, and vendor number/sfx must match exactly to the encumbrance being adjusted regardless of how the voucher was paid. It is acceptable if the original voucher paid with a different PCA, sub-object or vendor number suffix than the encumbrance as long as they were appropriate to the payment.
The person completing the DA35A should affix their name in the appropriate block on the lower right of the DA-35A. There is also a second name block for another person at the agency to approve the DA-35A (optional). These names may be signed, printed or stamped. Examples of DA-35A corrections (CY=current year, PY=prior year): Correct funding and sub-object. The first line reverses the original expenditure and the second
charges the correct funding. This format is also used for correcting encumbered payments where no adjustment
is needed to the encumbrance. Apply a current year payment against a prior year encumbrance. The first line charges the encumbrance,
the second line restores the current year funding as if the transaction had not occurred, and the third
line charges the prior fiscal year. Reduce an interfund, which processed in excess of the amount due. When another agency is involved
both agencies must approve the reduction. Apply a payment against an encumbrance when the original payment was made unencumbered against the
same funding and fiscal year. Note that if the encumbrance has a vendor number it is required on the
journal voucher. Correct the encumbrance and funding for an encumbered payment. The first line restores the encumbrance
balance that was charged in error. The second line charges the correct encumbrance. The third line reverses
the original funding. The fourth line charges the correct funding. Correct a payment voucher from an expenditure to a reduction of revenue. Correct a receipt from a revenue to a reduction of expenditure. This should only be used for
refunds or recovery of overpayments. Correct funding on a prior year receipt. Corrections to prior year receipt funding are made in
the current fiscal year using transfer sub-object codes. Sub-object code 6601 is always used regardless
of the original sub-object code. The explanation on the DA-35A must state in which fiscal year the original
receipt transaction processed.
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