Accounting Policy Meeting
Thursday, Aug. 14, 2025

Accounting entry templates (AETs) are set up for each agency when they are deployed on CAPPS Financials. Contact your CAPPS Agency Support contact or submit a CAPPS Service Desk request for authorized agency support assistance with accounting entry templates.

No new accounts will be established under Citibank, but agencies may continue using current Citibank cards until the agency completes the transition to U.S. Bank.

U.S. Bank has a Voyager Acceptance Locator tool that can be used to locate vendors accepting the Voyager Fleet Card via the traditional fleet fuel card program. However, as part of the new contract agreement, U.S. Bank will replace all existing Voyager fuel cards with U.S. Bank Voyager Mastercards. These new cards allow users to pay for fleet-related expenses at existing Voyager merchant locations and any merchant who accepts Mastercard. The Voyager Mastercard works on both the Voyager Card and Mastercard networks.

Yes. FPP A.043 is updated as of Aug. 14, 2025, and contains updated instructions for payments to U.S. Bank.

U.S. Bank will offer a rebate on eligible expenditures made using a payment or travel card, similar to Citibank. To maximize this benefit, agencies are encouraged to pay all payment and travel card statements in full, as soon as possible, but no later than 30 days after receipt.

There will be no interruption in service for current Citibank cardholders during the transition period. Current issued cards will remain active until each agency’s transition is complete.

The U.S. Bank cards cannot be used until Sept. 1, even if they are activated prior to this date.

The Comptroller’s State Tax Automated Research (STAR) system’s document 201008847L addresses such a charge made by a phone company on billing invoices sent to customers. The Comptroller determined that such a charge (referred to as a recovery charge) is permissible as long as the following parameters are maintained:

1. The vendor may explain to customers that the charge is made in order to recoup money paid by the company for taxes imposed on it.
2. The vendor may not represent the charge as a tax imposed directly on the customer.
3. The recovery charge must not appear in the Government Fees and Taxes (or similar section) of the bill, invoice or contract.
4. The vendor should disclose that the recovery charge is not a tax the company is required to collect from customers by law.

Although the matter is not addressed in the STAR letter mentioned above, the recovery charge is part of the total sales price of a taxable item sold by the company. Therefore, it is subject to sales tax in the same manner as the item sold.

These terms are sometimes used interchangeably but may have different meanings. The state hotel occupancy tax refers to the 6 percent that is collected by the state. There are also cities, counties and special purpose districts that are authorized to impose an additional local hotel tax, collected by the local taxing authority. State hotel occupancy tax is an expenditure and generally coded to comptroller object 7135, while local hotel occupancy taxes are considered an incidental expense and coded to comptroller object 7105. It is important for agencies to distinguish between charges for state hotel occupancy tax and local hotel occupancy tax.

The GR Reconciliation web application is no longer used for entry or certification. Instead, it is now an automated process within the Comptroller’s Financial Reporting section. GR Reconciliation workbooks are provided weekly by the agency’s financial reporting analyst until it is reconciled.

Financial reporting analysts will assist agencies with identifying and resolving imbalances to their GR Reconciliation workbooks. Once the workbook appears complete, the agency’s financial reporting analysts will request the agency to confirm (via email) if all budgetary transactions were entered in USAS and thereby reflected in the reconciled numbers. Upon receipt of agency’s confirmation, the financial reporting analyst will provide the final version of the GR Reconciliation workbook — this document implies the agency’s certified GR Reconciliation for the fiscal year and the weekly distribution will cease.

Finalization of GR Reconciliation workbooks must be completed on or before:

• Oct. 1 for GR consolidated agencies
• Nov. 1 for full reporting agencies (includes unaudited agencies, institutions of higher education and audited agencies)

The agency’s assisgned financial reporting analyst is your first point of contact. If you still have questions, you may reach out to David Haecker.

If a licensed attorney is hired into one of the specified job classifications between Sept. 1, 2025, and Aug. 31, 2027, the appropriation can be used to increase the employee’s salary to ensure salary parity with other licensed attorneys in similar positions. The increase for these employees must be submitted to SPRS or entered in CAPPS using reason code L40. The salary on the hire transaction must be the amount excluding the 6 percent increase. The agency should enter in CAPPS (or submit to SPRS) an L40 reason code increasing the salary by 6 percent effective the same day. See Guidelines for the Salary Increase for Certain State Positions (FPP F.017) for more information.