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FAQs

Administrative Adjustment

What is an Administrative Adjustment?

A vendor’s claim for goods or services which has been incurred but not paid prior to the end of the fiscal year, and does not affect the validity or the contractual liability of the State, is subject to the Administrative Adjustment payment process. To be eligible for payment under the Administrative Adjustment process, the goods or services must have been received prior to July 1 of the current fiscal year. Any exceptions to this policy will be handled on a case-by-case basis by ADOA. There must also be a sufficient balance remaining in the reverted appropriation line to pay the claim. Any vendor’s claim subject to Administrative Adjustment which is $300.00 or less per vendor may be paid out of the current year’s appropriation rather than through the Administrative Adjustment process. Payment must be determined to be within the best interest of the State and approved by the Director of the Department of Administration. These payments can only be made out of the same appropriated line item. Proper planning to schedule the procurement and receipt of good or services previous to June 30 every fiscal year will help minimize Administrative Adjustment requests from your budget unit and will therefore minimize the extra time needed to justify Administrative Adjustment requests. Please see A.R.S. § 35-191 for more detail.

Administrative Adjustments and Relief Bills

How can I pay bills for goods/services received and not paid before fiscal year end?

A vendor’s claim for goods or services which has been incurred but not paid prior to the end of the fiscal year, and does not affect the validity or the contractual liability of the State, is subject to the Administrative Adjustment payment process. To be eligible for payment under the Administrative Adjustment process, the goods or services must have been received prior to July 1 of the current fiscal year. Any exceptions to this policy will be handled on a case-by-case basis by ADOA. There must also be a sufficient balance remaining in the reverted appropriation line to pay the claim. Any vendor’s claim subject to Administrative Adjustment which is $300.00 or less per vendor may be paid out of the current year’s appropriation rather than through the Administrative Adjustment process. Payment must be determined to be within the best interest of the State and approved by the Director of the Department of Administration. These payments can only be made out of the same appropriated line item. Proper planning to schedule the procurement and receipt of good or services previous to June 30 every fiscal year will help minimize Administrative Adjustment requests from your budget unit and will therefore minimize the extra time needed to justify Administrative Adjustment requests. Please see A.R.S. § 35-191 for more detail.

Administrative Adjustments and Relief Bills

How can I pay bills for goods/services received over a year ago and not paid before fiscal year end?

There is statutory authority to submit vendor’s claims that are more than one fiscal year, but less than four years old to the Legislature. Only appropriated funds are eligible for payment under the Relief Bill. There must be sufficient authority remaining in the lapsed appropriation for the fiscal year of the claim to be included in the Relief Bill which is approved by the Legislature for payment. (A.R.S. § 35-191, C.) As with administrative adjustments, line item integrity is not lost. Every December, the ADOA-GAO sends letters to all agencies requesting invoices that meet the General Relief Bill criteria. Agencies submitting items for inclusion in this bill should be ready to testify before the legislature regarding their request, if necessary.

AFIS

What AFIS reports are available?

There are many AFIS reports available. There are control, standard and requestable reports. Some are available on a daily, monthly or yearly basis. Amongst these reports are the monthly reports showing agency expenditures compared to appropriations that the ADOA is statutorily responsible for furnishing to each budget unit (A.R.S. § 35-131, C.). The report names are: Appropriation Activity Detail (DAFR7470, and Appropriation Activity Summary ( DAFR7480). These reports are both offered on microfiche. Most agencies obtain their financial reports via Control D, a software that allows agencies to view their reports on-line and to print at their location. Hard copy reports are sent to off-line agencies who do not have access to AFIS and Control D. You may contact your GAO liaison to discuss your agency’s reporting needs.

AFIS

What is AFIS?

The Arizona Financial Information System (AFIS) is the official accounting system and record of the State for fiscal information. All State Agencies must process its accounting data in AFIS. Some very large agencies utilize a tape-interface from their systems to record accounting activity in AFIS.

AFIS

How can I record accounting data for my agency in AFIS?

First and foremost, the accounting structure of an agency must be set up on AFIS. How the structures are established depend upon the applicable reporting requirements and controls. For example, the program structure is generally established according to how agencies submit their budgets. An agency may also set up an organization structure that may be based on the organization chart of the agency. Both types of structures are used to store and report financial information on state agencies. Your GAO liaison may assist you with any questions you may have relating to setting up or changing your agency’s structures. A current listing of GAO liaisons can be found on our website. Second, the agency must obtain AFIS application security to process accounting data up to and including obtaining Warrant Authorization Cards (WAC) to pick up vendor warrants. Please see the APPLICATIONS SECURITY section for more information. Processing accounting transactions on AFIS requires appropriate knowledge and understanding of the State’s accounting policies and procedures. The ADOA-GAO establishes these accounting policies and procedures and can be found in the State of Arizona Accounting Manual. Because AFIS is a complex accounting system, the ADOA-GAO also publishes an AFIS Reference Guide. Both of these manuals can be found on our website. It is highly recommended that persons involved in the processing of accounting transactions attend the AFIS training classes offered by ADOA through the Arizona Government University (AzGU). You may register for AFIS training classes on-line at https://azlibrary.gov/content/arizona-government-university-azgu or call the registrar at (602) 771-AzGU (2948).

Allotment Transfers

What is an Allotment Transfer?

If a budget unit director deems it necessary, he/she may request that a portion of an allotment amount be transferred from one quarter to another. Once reviewed and approval or disapproval is recommended by the OSPB, the Director of the Department of Administration may independently decide to approve or disapprove the request. See A.R.S. § 35-173 for more detail and the State of Arizona Accounting Manual for specific instructions for Allotment Adjustments.

Allotments

What is the Governor’s Authority over Allotments?

The Governor has the authority to administratively move and, to a limited extent, control the allotment process. This authority may be used to reserve monies in the case of revenue shortfalls and to regulate spending by the State agencies.

Allotments

What is an Allotment?

An allotment is an appropriation made available for expenditures within a given time frame. In Arizona, this time frame is quarterly. No State agency, board or commission's expenditures may exceed its quarterly allotment.

Allotments

Can I request an allotment transfer?

If a budget unit director deems it necessary, he/she may request that a portion of an allotment amount be transferred from one quarter to another. Once reviewed and approval or disapproval is recommended by the OSPB, the Director of the Department of Administration may independently decide to approve or disapprove the request. See A.R.S. § 35-173 for more detail and the State of Arizona Accounting Manual for specific instructions for Allotment Adjustments.

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