The last issue of the DCAR Newsletter, Volume 10, Number 5, was issued on March 28, 2000. If you did not receive a copy of our last issue, consult your agency's finance officer or notify Susan Perry of OSF at 521-6175.

The DCAR Newsletter is also available on the OSF Comptroller’s Home Page at http://www.state.ok.us/osfdocs/comptrol.html.

Questions or comments about information contained in this publication should be addressed to those noted in the article or the following Division of Central Accounting & Reporting (DCAR) staff members:

Clearing of Payroll 999 Accounts
State Treasurer’s Office - Agency Internal Audit Meeting
Postage not Subject to 1% Handicap Vendor Levy
FY-2001 Purchase Orders/Contracts and AFP Number Series
GASB 34 Teleconference Review/CAFR Reporting
Schedule of FY-2001 Monthly Pay Periods
Schedule of FY-2001 Bi-Weekly Pay Periods Non-Higher Education
Schedule of FY-2001 Bi-Weekly Pay Periods Higher Education
Trailer Codes

State agency employees with responsibility for managing the internal audit function are invited to attend an information gathering and organizational meeting to be held from 9:00 am to 10:00 am, Tuesday, May 16, 2000. This meeting will be held in the conference room at the offices of the State Auditor and Inspector located in Shepard Mall (easy access, great parking). The objective is to develop a network to exchange information and maximize our resources. During subsequent monthly meetings we will cover topics of common interest such as audit planning, reporting, program reviews, performance measurement, audit committees, etc.. Additionally, agency internal audit representatives who attend meetings of the Institute of Internal Auditors, Southwest Intergovernmental Audit Forum, etc., may share information about current issues discussed with and/or continuing professional educational opportunities sponsored by these organizations. At the initial meeting we will gather information about each agency’s internal audit operation, (staff size, audit responsibilities, other professional group memberships, contacts, phone numbers and e-mail addresses), and prioritize topics for subsequent meetings. Please contact Nancy Grantham, with the State Auditor and Inspector’s Office at 405-522-6434, if you plan to attend and/or need additional directions; or contact Susan Nicewander, Office of the State Treasurer, 405-522-4214, or Eddie Rothermel, Dept. of Tourism and Recreation, 405-522-0678, if you have any questions.

When you contract with a handicap vendor (e.g., Oklahoma Goodwell Industries) for a mail handling service which includes the vendor furnishing the postage, be sure to separately identify the cost of such postage under object code 3112 - Postage. The remaining cost of such service would be considered a professional services expense such as code 1511. The credit amount on the claim listed under code 6131- Handicap Vendor Levy, will be based only on the service cost since postage is not subject to the 1% handicap vendor levy.

This procedure is emphasized in order to exclude postage from the Department of Central Services ‘Payments to Handicapped Vendors’ report which lists amounts subject to the 1% levy and which must be paid to the Department of Central Services. To accomplish this, we will identify the postage object code in our system as exempt from said levy, whereby, such payments will not be reflected on the report.

The number series to be used on FY-01 authorizations for purchase - AFP orders (OSF Form 6), for purchases effective July 1, 2000, and after, is 6XXXXX. This number will also be used by those agencies still allowed to submit purchase orders/contracts (OSF Form 3C) to OSF after June 30, 2000. NOTE: See DCAR Newsletter Volume 10, Number 4, dated January 11, 2000, wherein, we announced that agencies were to begin entering their own AFP’s directly into the ICS Direct system as of June 30, 2000, except for those agencies without the capability to electronically access the ICS Direct or ADPICS systems.

Agencies who may have prior year outstanding encumbrances under this number series on the books at OSF could experience some problems with duplicate numbering when assigning their new FY-01 purchase orders/contracts. To avoid the problem with duplicate numbering, agencies may consider canceling any prior year 6XXXXX numbered encumbrances, and reestablish the balances under the appropriate number series for the year of the present funding carried on the order. Alternatively, agencies may skip over any active prior year 6XXXXX numbers in assigning sequence numbers to their new FY-01 purchase orders/contracts encumbered through the OSF.

The Department of Central Services (DCS) - Central Purchasing advises that their number series for the new fiscal year shall begin with an "X" followed by 6 digits, e.g., X000001, and that their requisition number series will be LXXXXXX. In addition, DCS - Construction & Properties advises that their number series for the new fiscal year shall be 01XXXX.

On Wednesday, May 3, 2000, approximately 135 finance officers and staff attended the GASB 34 Teleconference at the MetroTech Adult Education Center in Oklahoma City. If you were able to attend this session, we hope that you found it to be informative.

Members of the OSF Financial Reporting Unit continue to review and research the many changes contained within this new reporting standard.

In the next few weeks we will be distributing both revised ‘GAAP conversion packages’ as well as a number of new packages, all in response to changes within the new standard.

As we have announced previously, we plan to prepare the Comprehensive Annual Financial Report (CAFR), in accordance with GASB Statement 34, for the fiscal year ended June 30, 2001.

The changes in the reporting format are both many in number and difficult in terms of underlying theory, and we continue to research whether the information necessary to comply with the new standard is available, and if not, how it can be obtained.

If you have any questions about the information presented at the Teleconference, or in response to changes in the GAAP conversion packages, please feel free to contact your financial reporting analyst:

Steve Funck 405-521-3231 Steve.Funck@osf.state.ok.us

Jennie Pratt 405-521-3299 Jennie.Pratt@osf.state.ok.us

Robin Downing 405-521-2759 Robin.Downing@osf.state.ok.us

for Insurance/EBC purposes FY01

Please distribute the following FY2001 Trailer Code listings to Payroll and Human Resource Directors. Items highlighted in bold represent changes that should be noted. Questions should be directed to Carol Sims at 405-521-6160 or carol.sims@osf.state.ok.us.

ADJUSTMENTS TO IRS SECTION 125

CODE DESCRIPTION
0101 Group Term Life
0102 Gratuity Tips
0103 Students (Higher Education)
0104 Vehicle Usage
0105 Miscellaneous (Contact OPM before using)
0106 Moving Expense
0107 Cash Tips
0108 Charge Tips
0121 Medical Reimbursement
0122 Dependent Care
0123 Visual Care
0131 Medical Reimbursement/other Cafeteria Plans
0132 Dependent Care/other Cafeteria Plans
0135 Other Section 125 Refunds (other than 131 and 132)
0155 Group Cafeteria - Other authorized adjustments

CODES FOR STATE CAFETERIA

CODE DESCRIPTION
0221 Medical Reimbursement
0222 Dependent Care
0223 Visual Care

CODES FOR OTHER CAFETERIA

CODE DESCRIPTION

0321 Medical Reimbursement
0322 Dependent Care
0325 Other Section 125

CODES FOR TAXABLE CAFETERIA

CODE DESCRIPTION
0423 Visual Care

CODES FOR GROUP CAFE INSURANCE

CODES DESCRIPTION
0510 Community Care High - Health - Employee Only
0511 Prudential- Healthcare- Low Option - Employee Only (Ends 6/30/00)
0513 OSEEGIB - HealthChoice - High - Employee Only
0514 Prudential - Healthcare - High Option - Employee Only (Ends 6/30/00)
0516 PacifiCare - Health - High Option Employee Only
0517 PacifiCare - Health - Low Option Employee Only
0518 Community Care Low - Health - Employee Only
0521 AmCare High-Health - Employee Only
0522 AmCare Low-Health - Employee Only
0523 HealthCare Oklahoma High-Health - Employee Only
0524 HealthCare Oklahoma Low-Health - Employee Only
0527 OSEEGIB - HealthChoice - Low - Employee Only
0528 OSEEGIB - HealthChoice -Intermediate- Employee Only (Ends 6/30/00)
0535 Community Care High - Health
0536 Community Care Low - Health
0537 AmCare High-Health
0538 AmCare Low-Health
0540 Prudential - Healthcare - Low Option (Ends 6/30/00)
0541 HealthCare Oklahoma High-Health
0542 HealthCare Oklahoma Low-Health
0543 OSEEGIB - HealthChoice - Low
0544 OSEEGIB - HealthChoice - Intermediate (Ends 6/30/00)
0550 OSEEGIB - HealthChoice - High
0551 Prudential - Healthcare - High Option (Ends 6/30/00)
0554 PacifiCare - Health - High Option
0556 PacifiCare - Health - Low Option
0560 OSEEGIB - Dental
0561 UDC/Protective Dental
0563 Prudential Healthcare DMO
0570 OSEEGIB - Disability
0575 OSEEGIB - Basic Life
0580 OSEEGIB - Optional Life
0585 OSEEGIB - Supplemental Life

CODES FOR INSURANCE FIELD

CODE DESCRIPTION
0610 Community Care High - Health - Employee Only
0611 Prudential - Healthcare - Low Option - Employee Only (Ends 6/30/00)
0613 OSEEGIB - HealthChoice - High - Employee Only
0614 Prudential - Healthcare - High Option - Employee Only (Ends 6/30/00)
0616 PacifiCare - Health - High Option Employee Only
0617 PacifiCare - Health - Low Option Employee Only
0618 Community Care Low - Health - Employee Only
0621 AmCare High-Health - Employee Only
0622 AmCare Low-Health - Employee Only
0623 HealthCare Oklahoma High-Health - Employee Only
0624 HealthCare Oklahoma Low-Health - Employee Only
0625 Pro-Oklahoma High-Health - Employee Only
0626 Pro-Oklahoma Low-Health - Employee Only
0627 OSEEGIB - HealthChoice -Low - Employee Only
0628 OSEEGIB - HealthChoice -Intermediate - Employee Only (Ends 6/30/00)
0635 Community Care High - Health
0636 Community Care Low - Health
0637 AmCare High-Health
0638 AmCare Low-Health
0640 Prudential - Healthcare - Low Option (Ends 6/30/00)
0641 HealthCare Oklahoma High-Health
0642 HealthCare Oklahoma Low-Health
0643 OSEEGIB - HealthChoice - Low
0644 OSEEGIB - HealthChoice -Intermediate (Ends 6/30/00)
0650 OSEEGIB - HealthChoice - High
0651 Prudential - Healthcare - High Option (Ends 6/30/00)
0654 PacifiCare - Health - High Option
0656 PacifiCare - Health - Low Option
0660 OSEEGIB - Dental
0661 UDC/Protective Dental
0663 Prudential Healthcare DMO
0670 OSEEGIB - Disability
0675 OSEEGIB - Basic Life
0680 OSEEGIB - Optional Life
0685 OSEEGIB - Supplemental Life
0690 Dependent Life - Low
0691 Dependent Life - High 

CODES FOR BENEFIT ALLOWANCE PRE-TAX

CODES DESCRIPTION
0735 Community Care High - Health
0736 Community Care Low - Health
0737 AmCare High-Health
0738 AmCare Low-Health
0740 Prudential - Healthcare - Low Option (Ends 6/30/00)
0741 HealthCare Oklahoma High-Health
0742 HealthCare Oklahoma Low-Health
0743 OSEEGIB - HealthChoice - Low
0744 OSEEBIG - HealthChoice - Intermediate (Ends 6/30/00)
0750 OSEEGIB - HealthChoice - High
0751 Prudential - Healthcare - High Option (Ends 6/30/00)
0753 Bluelincs Standard - Health (Ends 6/30/99)
0754 PacifiCare - Health - High Option
0756 PacifiCare - Health - Low Option
0760 OSEEGIB - Dental
0761 UDC/Protective Dental
0763 Prudential Healthcare DMO
0770 OSEEGIB - Disability
0775 OSEEGIB - Basic Life
0780 OSEEGIB - Optional Life