WiSMART Accounting Manual

​Sections are formatted in PDF unless otherwise noted.

Cover Page
Cover Page for Manual

Summary of Contents
Summary of Contents

Introduction
 1 - Purpose
 2 - Basis of Accounting
 3 - Department of Administration Responsibilities
 4 - Manual Maintenance

Section I - Overview
 1 - Account Codes
 2 - Account Tables
 3 - Chart of Account Maintenance
 4 - Table Access
 5 - WiSMART Security
 6 - Approval Audit Trail
 7 - Reports
 8 - Processing

Section II - Budgetary Accounting
 1 - Appropriations
 2 - GFS Appropriation Types
 3 - Appropriation Increases/Decreases
 4 - Sum Sufficient Appropriations
 5 - Calendar Year Appropriations
 6 - Budget Loading
 7 - WiSMART Budgets
 8 - Non-Budget Appropriations

Section III - General Accounting
 1 - WiSMART Journal Vouchers
 2 - Journal Voucher Junior
 3 - Recurring Payment Voucher
 4 - Fiscal Year Accounting and Coding
 5 - Monitoring Appropriations

Section IV - Encumbrances
 1 - Requisitions
 2 - Encumbrances
 3 - Purchase Orders
 4 - Purchase Order Printing
 5 - Vendor File Maintenance
 6 - Year-End Carryover
 7 - Carryover of Encumbrance
 8 - Fiscal Year-End Review
 9 - Cancellation of Prior Year Encumbrances

Section V - Expenditures
 1 - General
 1a -Requirement for Recording Fees Collected and Retained by a Contractor
 2 - Payment Vouchers
 3 - Invoice Review
 4 - Scheduling Payments
 5 - Holding a Payment
 6 - Vendor Refund
 7 - Prompt Payment
 8 - Manual Warrant Check
 9 - Contingent Funds
 10 - Employee Travel (rev. 12/2014)
 11 - 1099 Reporting
 12 - Capital Expenditures
 13 -  Purchasing Card
 14 - Electronic Funds Transfers
 14a - International ACH Transactions (IAT) 
 15 - Credit/Debit Card Processing Fees  (rev. 7-1-2003)
 16 - Employee Recognition Awards (rev. 1-1-2005)
 17 - Meetings: Breaks & Meals (rev. 2-1-2015)
 18 - Lump-Sum Payments for Unused Leave (rev. 3-15-1999)
 19 - ARRA Grants - Special Accounting/Allotment Procedures
 20 - Employee Taxable Fringe Benefits (rev. 7/2012)

Section VI - Revenues
 1 - Cash Receipts
 2 - Gifts and Donations (rev. 10-22-2009) DOA-6039 Form (Word)
 3 - Accounts Receivable
 4 - Incidental Receipts
 5 - Miscellaneous Receipts
 6 - Refund of Expenditures 
 7 - Non-sufficient Funds Payment
 8 - Sales Taxes (rev. 7-1-2003)
 9 - Insurance Losses (rev. 7-1-2003)
 10 - Indirect Cost Reimbursements (rev. 7-1-2003)
 11 - Surplus Property Proceeds (rev. 2-21-2008)

Section VII - Project Accounting
 1 - Project Table Maintenance
 2 - Budget Appropriation
 3 - Establish New Capital Project
 4 - Modify Existing Capital Project
 5 - Encumber Major Contracts
 6 - DFD Contract Payments
 7 - Agency Encumbrances to Capital Projects
 8 - Subsection Removed
 9 - Subsection Removed
 10 - Subsection Removed
 11 - Establish New Non-capital (Agency) Project
 12 - Modify Existing Non-capital (Agency) Project
 13 - Accounting Transactions Referencing Projects

Section VIII - Treasury and Cash Management
 1 - Automatic Cash Receipts
 2 - Credit/Debit Card Internal Control Procedures
 3 - Federal Cash Management System
 4 - Cash Handling Procedures
 5 - Local Depository Accounts
 6 - Monitoring and Reconciling Electronic Lockbox Payments

Appendix A
Phase I Report Inventory
 

Appendix B - Chart of Accounts
Chart of Accounts (rev. 6-22-2010)
Statutory Fund Table (rev. 2-11-2015)
GAAP Fund Table (rev. 2-11-2015)
Agency Conversion Table (rev. 4-19-2012)
Balance Sheet Codes (rev. 10-1-2014)
Balance Sheet Account Definitions (rev. 5-22-2008)
Expenditure Object Codes (rev. 12-10-2014)
Expenditure Subobject Codes (rev. 9-16-2014)
Expenditure Code Definitions (rev. 8-6-2012)
Object Class/Category/Type/Group (rev. 12-22-2005)
Revenue Codes (rev. 9-16-2014)
Revenue Subrevenues Codes (rev. 9-16-2014)
Revenue Source Definitions (rev. 7-31-2008)
Chart of Accounts Maintenance (rev. 1-9-2004)