Section 1000.40  Catch-Up Billings For Prior Fiscal Year Amounts Due

a)         The Department shall issue catch-up billings in the subsequent fiscal year for those user agency accounts which show an accounts receivable debit balance for the prior fiscal year.  Catch-up billings for prior fiscal year account balances due will be issued when the Internal Service Fund is reasonably certain that:

1)         All prior fiscal year billing activity has been posted;

2)         All agency payments related to prior year billing activity have been posted; and

3)         No activity remains in process related to prior fiscal year accounts receivable.

b)         When the Department did not have adequate information to bill a user agency for goods and services received during the prior fiscal year, the Department shall issue catch-up billings in the subsequent fiscal year once adequate documentation is received.

c)         The Department shall clearly identify catch-up billings in order to avoid confusion with regular billings.

d)         The Department shall make reasonable efforts to issue catch-up billings to user agencies as soon as billing information is known.  Catch-up billings will be sent to agencies on a monthly basis beginning in November of the subsequent fiscal year.

e)         User agencies shall reimburse the Department for catch-up billings by vouchers drawn against their appropriations for the fiscal year in which the catch-up billing is issued by the Department.

f)         The Department shall not use catch-up billings as a substitute for the lapse period billing process.