appendix b general revenue fund quarter-end procedures

Accounting Manual

Date: 2021-08-03

Appendix B

Ministry of Finance, Provincial Comptroller’s Office

2021-22

General Revenue Fund

Quarter-end Procedures

General Revenue Fund Quarter-end Procedures Table of Contents Introduction ................................................................................................................................. 1 Recording Accrual Adjustments in MIDAS ......................................................................... 3

Program Segment .................................................................................................................. 3 Natural Account Segment .................................................................................................... 4 Recording Accrual Adjustment Journal Entries ............................................................ 4 Public Sector Budgeting ...................................................................................................... 6

Determining Amounts of Accrual Adjustments ................................................................. 6 Revenues .................................................................................................................................. 6 Expenses .................................................................................................................................. 7

Salaries and Benefits ........................................................................................................... 7 Goods and Services ............................................................................................................ 8 Travel ..................................................................................................................................... 9 Amortization .......................................................................................................................... 9

Other .......................................................................................................................................... 9 Revolving Funds ................................................................................................................... 9 Prepaid Expenses .............................................................................................................. 10 Year-end Accounts Receivable ........................................................................................ 10 Tangible Capital Assets .................................................................................................... 10 Year-end Accounts Payable ............................................................................................. 10 Unearned Revenue ............................................................................................................ 10 Interdepartmental Clearing and Refund to Vote Clearing Accounts .......................... 11

Appendix A - MIDAS Accounts Payable Processes ....................................................... 12 Appendix B - Natural Accounts ............................................................................................ 16

Province of Saskatchewan: Quarter-end Procedures 2021-22 Page 1

Introduction Revenue and expense transactions of the General Revenue Fund (GRF) are reported in an income statement (Statement of Operations) at the end of each quarter (June 30, September 30 and December 31). These GRF Quarter-end Procedures set out the requirements of ministries at the end of each quarter. At the end of each fiscal year (March 31) GRF financial information is prepared by the Ministry of Finance and is a significant component of the Summary Financial Statements which are audited by the Provincial Auditor and published in Volume 1 of the Public Accounts. GRF Year End Procedures and Schedules that set out year-end processes and requirements for reporting at year end are provided to ministries separately. During the year, ministries typically record revenues and expenses as cash is received or paid. This is described as cash accounting. Ministries are required to record revenues earned and expenses incurred during the quarter (year to date). This is described as accrual accounting. At the end of each quarter, ministries are required to review their transactions to identify where cash accounting differs from accrual accounting by more than $1 million per revenue stream or program1 expense (year to date). For these items, ministries are required to record an accrual adjustment in MIDAS by the end of the quarter. Items to be reviewed include the following. Further guidance is provided later in these procedures under the heading Determining Amounts of Accrual Adjustments. Revenues • Provision of goods or services by the end of the period for which revenue has not

been recorded • Transfers (i.e. grants) receivable from others which have been authorized by the

transferor and for which the Province has met eligibility criteria (if any), unless the transfer gives rise to an obligation that meets the definition of a liability

Expenses • Goods and services received by the end of the quarter for which expenses have not

been recorded • Transfers (i.e. grants) authorized by the end of the quarter for which eligibility criteria

(if any) have been met by the recipient Refer to the Government Transfers Application Guidance in Appendix E of the Accounting Manual for more details and guidance on transfers.

1 Program refers to the allocations in each subvote as presented in the 2021-22 Estimates. Ministries may have chosen to create additional programs in MIDAS to further segregate expenses.

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There are key differences between the preparation of quarterly financial information and the process for preparing year-end financial information:

• The quarterly information is income statement focused. Ministries are to focus on revenues and expenses for the period, which means that accrual of tangible capital asset (TCA) additions is not required, except for TCA additions invoiced by the Ministry of SaskBuilds and Procurement (SBP) (see below) and recording the estimated completion costs for TCA additions arising from Public Private Partnership (P3) arrangements (refer to Accounting Manual section 2400 Public Private Partnerships (P3s));

• Quarterly information entered in MIDAS does not require supplier detail, which allows the accrual adjustments to be made in the MIDAS General Ledger module;

• Ministries are not required to submit cut-off schedules to Finance; and • Although the quarterly information is expected to be reasonable enough to be

useful, it will not be audited, and therefore requires less precision than is required at year end.

All expenditures recorded in MIDAS, including accrual adjustments recorded at quarter end, are subject to spending controls. That is, expenditures are to be recorded to a suitable appropriation, as required by The Financial Administration Act, 1993. Ministries will need to monitor spending limits to ensure that any required virements or transfers are processed in time to ensure accrual adjustments can be recorded. Note that virements require approval by the Treasury Board Branch of the Ministry of Finance. Ministries wishing for more precision than a $1 million threshold would provide are welcome to record an accrual adjustment for items below the threshold. As well, ministries may choose to accrue revenues and expenses on a more frequent basis than at quarter end. Transactions between SBP and all other ministries are, cumulatively, significant to the GRF. For this reason, ministries are required to accrue all amounts for TCA additions and goods and services invoiced by SBP that have not yet been recorded. This means that, for accrual adjustments pertaining to goods and services provided by SBP, the $1 million threshold does not apply. A process has been established for SBP to provide ministries with estimates of unbilled amounts. Refer to the detailed information provided under the SaskBuilds and Procurement heading in the Goods and Services section of Determining Amounts of Accrual Adjustments. Each ministry is responsible for ensuring that amounts recorded in MIDAS appropriately reflect revenues earned and expenses incurred to the end of the quarter. While there has been a shift in focus to a Summary basis, it is still important to ensure that accruals for GRF revenues and expenses are appropriately recorded in MIDAS each quarter end, for the management of ministry finances and forecasting purposes.

Ministries may wish to create quarter-end accrual checklists and specific procedures for use within their ministry. Ministries may also wish to consider implementing an earlier

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internal cut-off date or time for accruals to allow time to perform an analytical review of the ministry’s revenues and expenses recorded in MIDAS each quarter end, and to identify and make any necessary adjustments in MIDAS by 5:00 p.m. on the last day of the quarter.

The quarterly GRF financial statements include quarterly budget figures based on budget allocations provided by ministries to the Financial Systems Branch (MIDAS Helpdesk). It is important that careful consideration be given when determining the quarterly budget allocations as these are used as a comparison to the actual GRF revenues and expenses at each quarter end.

Recording Accrual Adjustments in MIDAS Accrual adjustments required at quarter end are to be recorded using MIDAS Journal Entries. It is expected that ministries will use reversing journal entries for quarter-end accrual adjustments (see detailed process in the Recording Accrual Adjustment Journal Entries section below). The entry of accrual adjustments at quarter end and the reversal of those entries at the beginning of the new quarter allow ministries to continue with the normal processing of receipts and payments during the year. Quarter-end accrual adjustments must be entered by 5:00 p.m. on the last working day of the quarter (for 2021-22: June 30, 2021; September 30, 2021 and December 31, 2021). The MIDAS General Ledger Module will remain open until 5:00 p.m. on the last working day of each quarter, allowing ministries to record accrual adjustments until the end of the day. Other modules will continue to close at noon. Accrual adjustments recorded in MIDAS are estimates of actuals. This is no different than estimates recorded at year end. As such, all expenditure amounts recorded are subject to spending control. Ministries should consider whether transactions should be recorded at quarter end using normal processes rather than recording a quarterly accrual by journal entry that will be reversed. Examples of transactions that should be recorded using normal processes include: • transfers expense where the recipient is known, the transfer has been authorized

and eligibility criteria have been met; and • amortization expense. Program Segment All accrual adjustments must be recorded to an appropriate subvote. Recording an expenditure to a suitable appropriation (or appropriate subvote) means that expenditures are charged to a subvote that, by its description, allows for the expenditure. Subvotes, including descriptions that establish their purpose, are approved through the estimates process.


Ministries may choose to record accrual adjustments to existing programs and subprograms. Alternatively, to minimize the coding required for accrual adjustment entries, ministries may wish to create new programs or subprograms. Note that all new subprograms must be approved by the Treasury Board Branch of the Ministry of Finance. It is important to monitor spending limits remaining in each subprogram and program to ensure that any required virements or transfers are requested, if necessary, and processed in time to allow the recording of accrual adjustments to expenditure accounts. Natural Account Segment Ministries are to use specific natural accounts created for accrual adjustments at quarter end for the following reasons: • To allow recording of expenditures by journal entry (since no supplier information is

required); and • To enable, for reporting and inquiry purposes, segregation of accrual amounts (i.e.,

to separate from normal day to day transactions), by using a specific range of accounts.

The natural accounts for recording accrual adjustments at quarter end are not to be used at year end. The balance in each of these natural accounts must be zero at March 31. Recording Accrual Adjustment Journal Entries Accrual adjustments are to be entered by the last working day of the quarter end (the GL module will close at 5:00 p.m.). Ministries may choose to have most2 of these entries reversed at the beginning of the next quarter. For all accrual adjustments that will be reversed at the beginning of the next quarter the following process has been established to automate the reversal of the journal entries: To create a quarter-end accrual adjustment journal entry:

Oracle General Ledger Journals > Enter > New Journal • Journal name (prefix): xxx-QA2019-3 • Journal category: Quarterly accrual Complete Journal entry header information and create journal entry lines.

2 Amortization should not be reversed. Refer to the Amortization section under Determining Amounts of Accrual Adjustments in these Procedures) for more information. 3 For the Journal name (prefix), xxx refers to the vote or entity number. As well, Ministries can assign additional information to the journal name after the required prefix.


To create the reversing journal entry: Once the original entry has been POSTED, open the journal and press the reverse button:

B > Reverse Enter the reversal instructions: • Period: Enter the period in which the reversing journal should be posted, or

choose it from the list of values. This should always be the period immediately subsequent to the quarter end (July, October or January).

• Method: Choose Change Sign. General Ledger creates the reversing journal by changing the sign on the debit and credit amounts of the original journal entry. This method is generally used when reversing accrual adjustments as it allows for easy identification and summing of reversals upon viewing/exporting journals.

• Status: This is a display only field that will indicate whether the journal is available to be reversed, or whether it has already been reversed.

Note: You are not able to edit the Batch/Journal names on the reversing entries. The system generated name continues to be the original journal name in quotations preceded by the word Reverses.

Review and post the journal entry. This process creates two journal entries at once: • The accrual adjustment journal entry (original entry) which is posted immediately;

and • The entry to reverse the original entry in the next period, which is posted by FSB.

The Financial Systems Branch will, upon closing the quarter-end period and opening the next period (for 2021-22: July 2021, October 2021 and January 2022), identify and post journals that have been created using this process, reconciling to ensure that all ‘temporary’ accrual accounts have cleared with the posting of the reversing entries. Refer to MIDAS Online Help for detailed procedures on reversing journal entries (MIDAS Desk Manual: Originator, Processing Reversals). As well, use of recurring journal entries may be beneficial to ministries where the same type of accrual adjustment is required each quarter and only a few of the details change from quarter to quarter (e.g., accrual of in-scope salaries). Refer to MIDAS Online Help for detailed procedures on recurring journal entries (MIDAS Desk Manual: Originator, Processing Recurring Journals). For additional assistance with MIDAS, contact the MIDAS Help Desk at 306-798-9999 or [email protected].


Public Sector Budgeting MIDAS Public Sector Budgeting (PSB) will include accrual adjustments recorded at quarter end. That is, account code combinations for the accrued revenue and accrued expenses natural accounts will contain actual values. However, future forecasting for these account code combinations is not necessary, and ministries should forecast -nil- balances for each accrued revenue and accrued expense account. Forecasting should occur at the specific account codes. Determining Amounts of Accrual Adjustments Ministries are responsible for ensuring that the appropriate amount of revenue and expenses are recorded in their Vote. The following procedures provide general guidance on recording revenues earned and expenses incurred by the GRF. The GRF uses accounting guidance for senior governments in Canada provided by the Public Sector Accounting Board of the Chartered Professional Accountants of Canada. Further accounting guidance can be found in the Accounting Manual. These procedures speak in general to the need for ministries to record accruals. However, for each revenue stream or program expense, ministries will need to assess whether the adjustment is necessary with respect to the $1 million threshold. For each type of revenue and expense described below, MIDAS natural accounts set up exclusively for quarterly reporting have been provided. As well, MIDAS natural accounts have been set up to record the offsetting debits or credits. The following accounts should be used as offsets to revenue or expense when recording accruals:

Revenue accruals: #107600 - Accrued Accounts Receivable - General #257200 - Accrued Unearned Revenue Expense accruals: #255005 - Accrued Accounts Payable - General #105200 - Accrued Prepaid Expenses

Further information on Unearned Revenue and Prepaid Expenses is provided under the Other heading in this section. Revenues Refer to the Accounting Manual sections 3000 Revenue, 3010 Taxation Revenue and 3200 Government Transfers subsections C2 Quarter end for procedures.

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Expenses Refer to the Accounting Manual sections 3300 Expense and 3200 Government Transfers subsections C2 Quarter end for procedures. Salaries and Benefits Ministries incur salaries and benefits expenses when employees provide employment services (typically, this would be when they work). There may also be some situations where expenses could occur for employees when they are not physically at work. This would be based on eligibility outlined in the HR Manual, Collective Bargaining Agreements, The Public Service Act, 1998 and The Public Service Regulations, 1999, and/or other provincial and federal legislation. Salaries and benefits expenses are recorded in MIDAS in the period that the payment is made (on the pay date). M1 employees are paid for the month at the end of the month, and therefore, the expense is already recorded in the appropriate period. For B1 and B2 employees there is a “lag” time between the pay period (time worked) and pay date, which means that some services have been provided at quarter end, but will be recorded in MIDAS in the subsequent period. At the end of each quarter, an adjustment is required to accrue expenses for unpaid days. B1 and B2 employees are typically paid on the 6th day after the end of the pay period. For B1 and B2 employees in 2021-22, the pay period of June 20th to July 3rd has a pay date of July 9th. That means at the end of the first quarter (June 30th) there are 11 calendar days (June 20th to 30th) on which B1 and B2 employees may have worked for which they have not yet been paid. For 2021-22, salaries and benefits for the following number of calendar days may require accrual in the specified month:

# of calendar days to be accrued

Month B1 B2 June 2021 11 11 September 2021 19 19 December 2021 13 13

Salaries and benefits are normally recorded to the 51**** series of natural accounts. For quarterly reporting, accrual adjustments of Salaries and Benefits should be coded to account #587510 - Accrued Expenses - Salaries and Benefits.





Accrued employee leave entitlement Accrual adjustments for employees’ vacation and other leave entitlements should not be updated in each quarter. These fluctuations during the year have little meaning in the presentation of “how the Government is doing to date”. Goods and Services Expenses are incurred by the government when goods are received and services are provided. Accrual adjustments may be required where goods have been received by the government, or services have been provided to the government before the end of the quarter, but no invoice is yet recorded in MIDAS. Goods and services are normally recorded to numerous natural accounts. Accrual adjustments of goods and services should be coded at quarter end to one of the following accounts:

587520 - Accrued Expenses - Goods and Services 587521 - Accrued Expenses - Utility costs 587522 - Accrued Expenses - P-cards 587523 - Accrued Expenses - Construction Costs

Note that the italicized codes are detailed codes under the general “goods and services” code. Ministries have the discretion of using a detailed code or the general code. Shared Services For shared service arrangements, the Ministry receiving the service should record an expense in the period the service is provided, and the providing Ministry should record a corresponding reimbursement. Ministries will need to coordinate their efforts to ensure interministerial clearing accounts are cleared prior to quarter end. Reimbursements are normally recorded to the 586*** series of natural accounts. For quarterly reporting, accrual adjustments of internal recoveries should be coded to account #586900 - Accrued Internal recoveries. Refer to FAM Section 3007, Shared Services for detailed information. Information on clearing accounts is provided under the heading Other below. Most ministries have shared service arrangements with the Ministry of SaskBuilds and Procurement. Ministries are to use the following processes for goods and services provided by this Ministry.

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SaskBuilds and Procurement (SBP) invoices All SBP invoices relating to goods or services received during the quarter (or year to date) will be entered in Markview prior to quarter end. Ministries are responsible for ensuring that these invoices are approved and validated in Markview prior to quarter end. For transactions that have not yet been billed at quarter end, SBP will provide an estimate of the outstanding TCA additions and goods and services amounts to ministries. The Executive Directors / Directors of Administration will receive the estimate(s) at least three (3) working days prior to close of MIDAS for the quarter. This should ensure the receiving ministries have enough time to record the accrual adjustment. Accrual adjustments may also be required where SBP invoices have not been validated in Markview prior to quarter end. Refer to the detailed information for recording accruals for TCA additions provided under the Tangible Capital Assets heading in the Other section. All SBP invoices, including those relating to the Information Technology Division, require accrual (i.e., the threshold does not apply) due to the significant impact of SBP transactions across government. Travel Travel expenses are incurred by the Government when the good or service is provided. Ministries should accrue estimated travel expenses incurred by employees and officials, but not yet paid. Travel expenses are normally recorded to the 54**** series of natural accounts. Accrual adjustments of travel expense should be coded to account #587540 - Accrued Expenses - Travel. Amortization Ministries should record amortization in each quarter using the guidance set out in the Accounting Manual section 1300 Tangible Capital Assets subsection C2 Quarter end. Other Revolving Funds Subsidies provided by ministries to Revolving Funds must be recorded in MIDAS by both the Ministry (as expense) and the Revolving Fund (as revenue) in the same period.



Prepaid Expenses Ministries should prepaid expenses using the guidance set out in the Accounting Manual section 1320 Prepaid Expenses subsection C2 Quarter end. Year-end Accounts Receivable Ministries should adjust year-end accounts receivables using the guidance set out in the Accounting Manual section 1200 Accounts Receivable subsection C2 Quarter end. Tangible Capital Assets (TCAs) Ministries should accrue TCA acquisitions in account 199900 – Accrued Capital Assets – Current Year Additions using the guidance set out in the Accounting Manual section 1300 Tangible Capital Assets subsection C2 Quarter end. Year-end Accounts Payable Account 255099 contains uncleared payables set up at year end (see GRF 2019-20 Year End Procedures and Schedules, F2a#3). When the related invoices are received throughout the year, ministries are to use the MIDAS Accounts Payable module for payment processing. However, the payment is debited to account 255099 rather than an expense account. This process is important in ensuring that only expenses incurred in the quarter get recorded as an expense in the quarter. Where ministries have chosen to adjust account 255099 only at year end, it is important that 255099 be reviewed at quarter end, and any required accrual adjustments made. Unearned Revenue Unearned revenue consists of amounts received by the Ministry that have not yet been earned. Refer to the Accounting Manual section 3000 Revenue for guidance on determining when revenue is earned. The balance of revenue received by the end of the quarter, where goods and services will not be provided by the Ministry until a subsequent quarter, should be recorded as unearned revenue at the quarter end. Examples of unearned revenue include the proceeds from annual or multi-year licenses and other licenses and fees received in advance. The portion of the revenue that relates to a subsequent quarter is recorded as unearned revenue in account 257200 – Accrued Unearned Revenues. This process is important in ensuring that only revenues earned in the quarter get recorded as revenue in the quarter.






Amounts recorded in account 257020 – Unapplied Receipts should be reviewed at quarter end to ensure receipts are appropriately matched to receivables and cleared out of the account. Interministerial Clearing and Refund to Vote Clearing Accounts Interministerial and refund to vote clearing accounts should be monitored and reconciled on a monthly basis and reasonable efforts should be made to clear these accounts to zero for the quarter end.4 Ministries will need to ensure that when the purchase of goods and services or the provision of transfers is under a shared arrangement that an appropriate amount of time is provided to the receiving Ministry to make an accrual.

4 With the exception of #253022 – Payroll Refund to Vote – Clearing Account. This account may include amounts that will be processed in the next payroll run.


Appendix A MIDAS Accounts Payable Processes Expensing Transfer Payments Ministries need to review the authority for making specific grant payments (e.g., legislation, agreement, contract) to assess the appropriate timing of the transfer expense. The invoice processing should be reviewed to ensure that the transfer is expensed in the proper period in MIDAS. In MIDAS, the timing of the expense (i.e., the period in the General Ledger Module that the expense is posted) is driven by the GL Date, which is populated by the Goods and Services Received Date. For example, if the Goods and Services Received Date (GSR) is entered as September 15, 2021, the GL date will automatically be September 15, 2021 and the expense will be recorded in the General Ledger module of MIDAS in the September 2021 period. Validating an invoice immediately encumbers the ministry’s appropriation. This is not the same as recording an expense. Ministries need to ensure expenses are recorded in the appropriate period. To Record Expense Prior to Payment Being Made The following example shows how invoice entry can be used to ensure the proper accounting happens in the General Ledger:

A $32,000 grant to an organization is authorized by Order in Council and approved by the delegated signing authority at the beginning of the fiscal year. The agreement requires that the grant be paid in quarterly installments to the organization. An invoice needs to be entered for each payment. Because the expense must occur in the first quarter (all approvals have occurred), the invoices need to be entered and posted to the GL in the first quarter. The following invoices were entered June 20, 2006 after the full year’s budget was available.


To ensure that each invoice is expensed in June 2006, the GL Date must be in June 2006 (see third column from left). To ensure the payments are made on the appropriate dates, ministries have two entry options: • Preferred option: change the Terms Date to the intended payment date (see third

column from right) and the Terms to Immediate. This option is preferred because the adjusted payment date is shown on the invoice entry screen, and the information is readily available during invoice inquiry.


• Second option: the payment date for each invoice can be changed using the Scheduled Payments button (do not schedule more than 1 payment per invoice amount).

After invoices are validated and MIDAS processing is complete, the General Ledger module will be updated. The following MIDAS General Ledger screen shows that the full $32,000 expense has been appropriately recorded in June 2006:

Ministries are able to monitor outstanding invoices using the Invoice Register:


To Record Expense as Payments are Made Some grants may need to be expensed when payment is made during the year; that is, full authorization does not happen until a delegated signing authority has approved the amount for payment. This may be once in a year, or quarterly, or monthly. It is important for ministries to ensure that the process used to initiate payment also records the expense in MIDAS in the appropriate period. GL Date on the invoice is the “trigger” for expense recording, and should not be changed. This also includes the GL Date within Accounting Distributions.

Date of Authorization and Recipient Eligibility = Goods and Services

Received Date = GL Date

It is important, when entering invoices, to remember that expenses cannot be back dated. That is, any invoices that should be expensed in a period must be entered and validated in that period. Option to Accrue If it does not seem appropriate, or would require additional work to align payment processes with timing of expense, ministries still have the option to accrue transfers expense by journal entry at the end of each quarter.


Appendix B Natural Accounts Quarter-end Accrual Adjustments The following natural accounts have been established to record accrual adjustments. These accounts must not be used at year end (i.e., must have zero balances at March 31).

Natural Account # Description Revenue 498101 Accrued Revenue - Corporation Capital Tax 498104 Accrued Revenue - Fuel Tax 498105 Accrued Revenue - Liquor Tax 498106 Accrued Revenue - PST 498107 Accrued Revenue - Tobacco Tax 498108 Accrued Revenue - Insurance Premium Taxes

498109 Accrued Revenue - Drivers’ Licences, Registrations and Permits

498110 Accrued Revenue - Mineral Rights Tax 498111 Accrued Revenue – Property Tax 498120 Accrued Revenue - Non-renewable resources 498121 Accrued Revenue - Natural gas 498122 Accrued Revenue - Oil 498123 Accrued Revenue - Potash 498124 Accrued Revenue - Uranium 498125 Accrued Revenue - Sodium Sulphate 498126 Accrued Revenue - Coal 498128 Accrued Revenue - Resource Surcharge 498140 Accrued Revenue - Transfers from other government entities

498141 Accrued Revenue - Transfers from Liquor and Gaming Authority

498160 Accrued Revenue - Miscellaneous 498162 Accrued Revenue – Other fees and charges 498165 Accrued Revenue – Investment income 498180 Accrued Revenue - Transfers from the federal government


Expense 586900 Accrued Internal Recoveries 587510 Accrued Expenses - Salaries and Benefits 587520 Accrued Expenses - Goods and Services 587521 Accrued Expenses - Utility costs 587522 Accrued Expenses - P-cards 587523 Accrued Expenses - Construction costs 587540 Accrued Expenses - Travel 587560 Accrued Expenses - Capital transfers 587570 Accrued Expenses - Operating transfers 587580 Accrued Expenses - Other expenses Balance sheet (to offset revenue/expense recording) 105200 Accrued Prepaid Expenses 107600 Accrued Accounts Receivable - General 199900 Accrued Capital Assets - Current Year Additions 255005 Accrued Accounts Payable - General 257200 Accrued Unearned Revenue

appendix b general revenue fund quarter-end procedures

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