Controller's Bulletins Archive

The Controller's Bulletins are notices of information regarding policies and procedures relevant to financial and accounting matters associated with the State of Maine.

Controller's Bulletins FY2014
Bulletin # Description Format
N/A 2014 Year End Memo

Attachment: 2013 Year End Calendar

Please Note: Departments that have turned in items to Surplus Property that carry a fixed asset number and need to clean their books of it, need to contact Seth Nichols at 207-287-2923.
PDF
FY14-07 GAAP Closing Package 2014

Attachment: Closing Package Instructions, Checklist & Financial Disclosure, GASB 49 Questionnaire, GASB 51 Survey

PDF
FY14-06 Component Unit Closing Package 2014

Attachment: Instructions, Template, Draft FS Transmittal

PDF
FY14-05 ARRA Recipient Reporting to End PDF
FY14-04 Audit Findings PDF
FY14-03 2013 Payment of Lump Sum Longevity PDF
FY14-02 IRS Vehicle Reporting

Attachment: IRS Vehicle Report

PDF
FY14-01

Schedule of Expenditures of Federal Awards for FY2013

Please Note: Completed agency SEFA reporting schedules are due by Sept 1, 2013.  Please contact Thomas Randall (thomas.g.randall@maine.gov) at the Controller's Office for instructions as to how to access the new SEFA reporting templates.

PDF
Controller's Bulletins FY2013
Bulletin # Description Format
N/A 2013 Year End Memo

Attachment: 2013 Year End Calendar

Please Note: Departments that have turned in items to Surplus Property that carry a fixed asset number and need to clean their books of it, need to contact Seth Nichols at 207-287-2923.
PDF
FY13-07 FFATA Guidance

Attachments: Please see the FFATA Page

PDF
FY13-06 GAAP Closing Package 2013

Attachment: Closing Package Instructions, Checklist & Financial Disclosure, GASB 49 Questionnaire, GASB 51 Survey

PDF
FY13-05 Component Unit Closing Package 2013

Attachment: Instructions, Template, Draft FS Transmittal

PDF
FY13-04 Audit Findings PDF
FY13-03 Payment of Lump Sum Longevity PDF
FY13-02 IRS Vehicle Reporting

Attachment: IRS Vehicle Report

PDF
FY13-01 Schedule of Expenditures of Federal Awards for FY2012

Attachment: Sefa Schedules, Exhibit 4

PDF
Controller's Bulletins FY2012
Bulletin # Description Format
N/A 2012 Year End Memo

Attachment: 2012 Year End Calendar

PDF
FY12-07 GAAP Closing Package 2012

Attachment: Closing Package Instructions, Checklist & Financial Disclosure, GASB 49 Questionnaire, GASB 51 Survey

PDF
FY12-06 Component Unit Closing Package 2012

Attachment: Instructions, Template, Draft FS Transmittal

PDF
FY12-05 Audit Findings PDF
FY12-04 Confidential Data

Attachment: Confidential Transactions

PDF
FY12-03 Payment of Lump Sum Longevity PDF
FY12-02 IRS Vehicle Reporting

Attachment: IRS Vehicle Report

PDF
FY12-01 Schedule of Expenditures of Federal Awards for FY2011

Attachment: Sefa Schedules, Agency Totals, Exhibit 4, CFDA Government Programs

PDF
Controller's Bulletins FY2011
Bulletin # Description Format
N/A 2011 Year End Memo

Attachment: 2011 Year End Calendar

PDF
FY11-07 GAAP Closing Package for FY 2011

Attachment: Closing Package, GASB 49 Questionnaire, GASB 51 Survey

PDF
FY11-06 Component Unit Closing Package for FY 2011

Attachment: CU Closing Package, Draft FS Transmittal Letter, CU Closing Package Template

PDF
FY11-05 IRS Vehicle Reporting PDF
FY11-04 Payment of Lump Sum Longevity PDF
FY11-03 Statewide Administrative & Accounting Procedures Update - Chapter 85 PDF
FY11-02 Federal Funding and Accountability and Transparency Act (FFATA) PDF
FY11-01 Schedule of Expenditures of Federal Awards for FY 2010

Attachment: SEFA Schedules, Agency Totals, Exhibit 4,CFDA Government Programs

PDF
Controller's Bulletins FY2010
Bulletin # Description Format
N/A 2010 Year End Memo

Attachment: 2010 Year End Calendar

PDF
FY10-05 2010 GAAP Closing Package

Attachment: Closing Package , GASB 49 Questionnaire

PDF
FY10-04 2010 Component Unit Closing Package

Attachment: CU Closing Package , Draft Transmittal Letter , Financial Rptg Pkg Template

PDF
FY10-03 Recovery Act Responsibilities with Subrecipients PDF
FY10-02 IRS Vehicle Reporting PDF
FY10-01 Schedule of Expenditures of Federal Awards for FY 2009

Attachment: SEFA Schedules, Department Totals by Fund, Exhibit 4, Added, Deleted and Changed Index, SEFA Agency Contacts

PDF
Controller's Bulletins FY2009
Bulletin # Description Format
N/A 2009 Year End Memo

Attachment: 2009 Year End Calendar

PDF
FY09-13 Audit Findings PDF
FY09-12 Chapter 30 SAAM Update - Fixed Asset Policy PDF
FY09-11 2009 GAAP Closing Package

Attachment: 2009 GAAP Closing Package Instructions

PDF
FY09-10 GASB No. 49

Attachment: GASB 49 Questionnaire, Implementation Guidance

PDF
FY09-09 GASB No. 51

Attachment: GASB 51 Survey

PDF
FY09-08 Guidance for Budgeting, Accounting and Interagency MOU funded by ARRA

Attachments: Agency ARRA Authorization Template

PDF
FY09-07 2009 Component Unit Closing Package

Attachment: CU Closing Package , Draft Transmittal Letter , Financial Rptg Pkg Template

PDF
FY09-06 Payment Lag PDF
FY09-05 Cell Phone Procedures & Policies PDF
FY09-04A Addendum to Contract & Agreement Implementation Procedures PDF
FY09-04 Contract & Agreement Implementation Procedures PDF
FY09-03 Payment of Lump Sum Longevity PDF
FY09-02 IRS State Vehicle Reporting PDF
FY09-01 Schedule of Expenditures of Federal Awards for FY 2008

Attachment: SEFA Schedules, SEFA Check Figures By Agency , Exhibit 4, Deleted Index, Added Index, Crosswalk Index, SEFA Examples

PDF
Controller's Bulletins FY2008
Bulletin # Description Format
N/A 2008 Year End Memo

Attachment: 2008 Year End Calendar

PDF
FY08-08 Audit Finding Responses PDF
FY08-07 2008 Closing Package

Attachment: Closing Package

PDF
FY08-06 2008 Component Unit Closing Package

Attachment: CU Closing Package , Draft Transmittal Letter , Financial Rptg Pkg Template

PDF
FY08-05 Mandatory Payroll Direct Deposit - Part E, Section E-1, Chapter 539, PL 2007

Attachment: SAAM Section 25.95, FAQs, Notification, Exemption Form

PDF
FY08-04 Payment of Lump Sum Longevity PDF
FY08-03 IRS Vehicle Reporting PDF
FY08-02 Changes to Open Market Purchasing Threshold, Increase in Capital Threshold, New Functionality and Corresponding Workflow Changes in Advantage

Attachment: C&O Codes & Correcting Existing Unencumbered Contracts

PDF
FY08-01 Schedule of Expenditures of Federal Awards for FY 2007

Attachment: SEFA Schedules, CFDA Program Updates, SEFA Check Figures By Agency, Exhibit 4

PDF
Controller's Bulletins FY2007
Bulletin # Description Format
N/A 2007 Year End Memo

Attachment: Contract Routing Sheet Instructions, Green Sheet Tracking Memo

PDF
FY07-13 OSC Staff Assignments PDF
FY07-12 SAAM Section 30 Revision PDF
FY07-11 SAAM Section 90 Revision PDF
FY07-10 Audit Finding Responses PDF
FY07-09 2007 GAAP Closing Package

Attachment: GAAP Closing Package

PDF
FY07-08 2007 Component Unit GAAP Closing Package

Attachment: Guidance Package for Component Units, Draft FS Transmittal Letter, Component Unit Forms

PDF
FY07-07 Travel Card PDF
FY07-06 Advantage Update PDF
FY07-05

Payment of Lump Sum Longevity

Attachment: Confidential Longevity Bonus Calendars for November 2006 & December 2006

PDF
FY07-04 IRS Vehicle Reporting PDF
FY07-03 Advantage PDF
FY07-02 Payroll Time PDF
FY07-01 Schedule of Expenditures of Federal Awards for FY 2006

Attachment: Exibit I, Exhibit II, Exhibit III, Exhibit IV, Exhibit V, New CFDA #'s, MFASIS Data

PDF
Controller's Bulletins FY2006
Bulletin # Description Format
N/A 2006 Year End Memo PDF
FY06-15 Restrictions on Reimbursement for Privately Owned Vehicles PDF
FY06-14 GASB 42

Attachment: GASB Implementation Instructions

PDF
FY06-13 2006 Component Unit GAAP Closing Package

Attachment: Guidance Package for Component Units, DraftFS Transmittal Letter, ComponentUnit Forms

PDF
FY06-12 2006 GAAP Closing Package

Attachment: GAAP Closing Package

PDF
FY06-11 General Salary Increase

Attachment: July 2006 General Increase Calendar

PDF
FY06-10 MFASIS Deployment PDF
FY06-09 Revised - Audit Finding Responses PDF
FY06-08 Discontinuation of Using the 5000 Series Character and Objects for Travel Expenses PDF
FY06-07 Audit Finding Responses PDF
FY06-06 Cash Receipts PDF
FY06-05 Payment of Lump Sum Longevity

Attachment: Confidential Longevity Bonus Calendars for November 2005 & December 2005

PDF
FY06-04 IRS Reporting Requirements for State Vehicles PDF
FY06-03 Petty Cash PDF
FY06-02 Schedule of Expenditures of Federal Awards for FY 2005

Attachment: Exibit I, Exhibit II, Exhibit III, Exhibit IV, Exhibit V, New CFDA #'s, MFASIS Data

PDF
FY06-01 Subrecipient Monitoring PDF
Controller's Bulletins FY2005
Bulletin # Description Format
FY05-16 Protocols for Federal Audits, Resolution, Department Initiated Audit Activity PDF
FY05-15 General Salary Increase PDF
FY05-14 GAAP Closing Package

Attachment: 2005 GAAP Closing Package

PDF
FY05-13 Elimination of Period 13

Attachment: 2005 General Accounting Year End Close, 2005 Year End Memo

PDF
FY05-12 Component Unit Year End Reporting PDF
FY05-11 Chapter 25 of the Statewide Administrative and Accounting Manual (SAAM) PDF
FY05-10 Amendment to Chapter 10, Section 10.10, Travel Management Requirements PDF
FY05-09 Internal Control Plans PDF
FY05-08 Electronic Interface Systems PDF
FY05-07 Fiscal Year 2004 Single Audit Findings and Recommendations

Attachment: Section 20.50

PDF
FY05-06 Update and Completion of Chapter 80 of the Statewide Administrative and Accounting Manual (SAAM) PDF
FY05-05 Determination of Subrecipient vs. Vendor Relationship PDF
FY05-04 IRS Reporting Requirements for State Vehicles PDF
FY05-03 State Administrative and Accounting Manual PDF
FY05-02 Schedule of Expenditures of Federal Awards for FY 2004

Attachments: SEFA Instructions, Exhibit I, Exhibit II, Exhibit III, Exhibit IV, Exhibit V, Exhibit V Instructions, MFASIS Data

PDF
FY05-01 Code of Ethics for Government Financial Stewards

Attachment: Code of Ethics

PDF
Controller's Bulletins FY2004
Bulletin # Description Format
FY04-19 Travel Policy Revision to Section 10.50

Attachment: Revised Section 10.50.25a

PDF
FY04-18 State Agency Use of Unapproved Credit Cards PDF
FY04-17 2004 GAAP Financial Statement Closing Package

Attachment: Closing Package

PDF
FY04-16 Component Units - Fiscal Year End Closing Package for GAAP Reporting

Attachment: Guidance Package for Component Units, Transmittal Letter, Component Unit Forms

PDF
FY04-15 Travel Management Requirements

Attachment: Section 10 - Travel Management Requirements

PDF
FY04-14 Establishment of CFR Title 2 for Grants Information

Attachment: OMB Final Grants Consolidation, Title 2 A-110

PDF
FY04-13 Payroll/HR System Upgrade PDF
FY04-12 Internal Control Officers PDF
FY04-11 Single Audit Findings and Recommendations PDF
FY04-10 P-9 Modifications PDF
FY04-09 Statewide Internal Control PDF
FY04-08 Federal Cash Management PDF
FY04-07 Type 1 Payment Checks Held in Treasury for Agency Pick Up PDF
FY04-06 Original Invoice Requirements PDF
FY04-05 Schedule of Expenditures for Federal Awards for FY2003 PDF
FY04-04 2003 Closing Package PDF
FY04-03 Development or Modification of Electronic Processing Systems or Business Systems PDF
FY04-02 Corrective Action Plans related to the Auditor's Findings and Recommendations Bulletin PDF
FY04-01 Use of Universal Identifier by Grant Applicants PDF
Controller's Bulletins FY2003
Bulletin # Description Format
FY03-01 Department & Agency Responses to Audit Findings and Recommendations PDF

**Documents are supplied in PDF format and require the free Acrobat Reader for viewing or printing. If you need an alternate format, please contact us via email or phone (207-626-8420).