ERROR CORRECTION
PREPARATION OF
CORRECTION DOCUMENTS-GENERAL
The data required to complete the correction document should be entered on the same input form type that was used for the original entry (i.e., corrections to a disbursement voucher expenditure - use a blank Disbursement Voucher STARS Form 60). The incorrect entry will be entered on the appropriate form with an "R" in the CGR column. This transaction will reverse the original posting. The correct entry will be entered on the appropriate form immediately below the reversing entry.
Documentation of a Correction of an Error (COE) must include the following:
-- Clearly state that the purpose of the entry is to correct an error or errors.
-- Clearly indicate what was recorded incorrectly.
- Indicate what data elements you are correcting (e.g., subfund, mini code, object code, project number, etc.)
- It is best to attach a copy of the original (incorrect) document(s). If you are correcting several original documents with one aggregate COE, however, it is sufficient to identify the original documents. In instances where you have numerous entries and all the data elements (e.g., subfund, mini code, object code, project number, etc.) are the same, the amounts can be totaled and entered as one line. In this case, list the agency voucher numbers of the original documents or state something such as, "To reverse and correct all amounts posted to Subfund XXXX, Revenue Object YYYY, during this fiscal year to date."
It is not sufficient to create a COE document by striking through some items and adding others to a copy of the original (incorrect) document. Most COE's produced in this manner are confusing and fail to include sufficient documentation.
For illustrative purposes, the following exhibits are provided: