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A SUMS Desk Manual R×STARS: EVE.2 Revised: 10/27/15 APPROPRIATION YEAR END CLOSE Document Supported General Ledger Accounts PURPOSE Before the end of each appropriation year, agencies must review

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What is appropriation year end close?

Appropriation year end close is the process of finalizing and documenting all financial transactions and balances at the end of the fiscal year in regards to budget appropriations.

Who is required to file appropriation year end close?

Government agencies, non-profit organizations, and other entities that receive and spend funds through appropriations are required to file appropriation year end close.

How to fill out appropriation year end close?

To fill out appropriation year end close, organizations must gather all financial data related to budget appropriations, review expenditures, reconcile accounts, and prepare reports.

What is the purpose of appropriation year end close?

The purpose of appropriation year end close is to ensure that all funds allocated through appropriations are spent appropriately and accounted for accurately.

What information must be reported on appropriation year end close?

Information such as budget allocations, actual expenditures, variances, explanations for any discrepancies, and any other relevant financial data must be reported on appropriation year end close.

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