Skip to main content
                                                                                              

WiSMART Accounting Manual


Quick Links


Budget
Bond Disclosure
EdVest
Financial Reporting
Information for State Agencies
Local Government Investment Pool
Treasury Services

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)