Account Attributes
Year-End Processing Code
Field Name: Year End Inquiry Screen #: 02, 05
Common Abbreviation: Y
Dictionary Reference Number FG046, FS054
Field Length: 1 alphanumeric character; see "Values" below
Required Accounts: All General and Subsidiary Ledger accounts. The subsidiary ledger account and the general ledger account to which it maps must have the same "Year-End Processing Code" value.
Definition: An attribute to determine the handling of an account at the end of the fiscal year. It will indicate if the account is on a fiscal year accounting basis or a project year accounting basis.
Modification Consideration: Modification of this attribute after a year-end closing cycle requires creation of a new account.
Responsibility: Managers of Current Unrestricted Funds, Current Restricted Funds and Capital Funds.
Data Verification Procedures: CAA-027P, "Year-End Processing Code Discripancies Report," compares the year-end processing code of the S/L to the G/L and lists exceptions. This report will be run every quarter and for all June preliminaries before AY002. (Note that this report will always list account 1-00000 as having an improper code. This should be ignored by the reviewer). 

CAA-022P, "Comparison of Attribute Values Between the Current Year and the Prior Fiscal Year-End Report," compares key attributes between years and lists accounts with different attribute values between the years and underlines the attribute that is different. This report is run every August, November, February, May, and June. 

FS035 lists year-end processing codes for all general ledger accounts. This report is run at year-end only. 

FS036 lists year-end processing codes for all subsidiary ledger accounts. This report is run at year-end only.

Value Description
F Fiscal Year Account 

General Ledger: This controls the handling of the 4XXX, 5XXX, and 9XXX account controls. No dollar data is transferred from the old files to the new files. (Note that this does not control the handling of the lXXX, 2XXX, or 3XXX account controls.) 

Subsidiary Ledgers: No dollar data is transferred from the old files to the new files.

P Project Year Account 

General Ledger: No dollar data is transferred from the old files to the new files in the 4XXX, 5XXX, 93XX or 95XX records. However, the CM and YTD dollar data in the old file are added to the YTD dollars in the new files for account control 91XX and 96XX records. 

Subsidiary Ledgers: These accounts will be processed by AY002 which transfers project accounts as if this were a normal month end. The CM and YTD dollars in the old files are added to the project-to-date dollars in the new files. Budgets, encumbrances, and balance available accumulators are transferred over without change.

Y Project Year 

General Ledger: The 4XXX, 5XXX, and all 9 XXX account controls are transferred to the new files the same way. The CM and YTD of the old files are added together and then added to the new YTD accumulator in the new year's files. (This value is to be used only with the Comptroller's specific approval.) 

Subsidiary Ledgers: N/A

C Close 

General Ledger: N/A 

Subsidiary Ledgers: This account will not be transferred from the old files to the new by AY001, AY002, or AY003. (This value is to be used only with the Comptroller's specific approval.)

Acceptable Accounts:
Account Range Acceptable Code
0-10000 through 0-19999
0-20000 through 0-29999
0-31000 through 0-33999
0-34000 through 0-36999
0-39000 through 0-39999
0-40000 through 0-79999
0-80000 through 0-89999
0-90001 through 0-90002
0-90005 through 0-95999
Ledgers 1 2 & 4
5-20000 through 5-99999
6-31000 through 6-33999
6-34000 through 6-36999
6-39000 through 6-39999
7-40000 through 7-99999
8-80000 through 8-89999
9-10000 through 9-29999
9-30000 through 9-59999
FAS User's Manual Table of Contents 
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