DOCUMENT PREPARATION

 

GENERAL

Efficient operation of the Statewide Accounting and Reporting System (STARS) is dependent upon a number of factors, including the implementation of smooth operating procedures for preparing STARS input documents. The development of input preparation procedures and adherence to standard instructions will greatly increase the accuracy of data entered into the system and strengthen internal control. In addition, written documentation of input procedures will minimize the number of transactions/documents that require special treatment, thereby reducing possible confusion, and preventing the emergence of informal procedures which are conflicting or inconsistent. The purpose of this section is to provide standard procedures for the completion and processing of STARS input forms.

The largest volume of transactions processed through the accounting system on a recurring basis will be receipt and disbursement transactions. Most of the source documents for recording these transactions will originate at the operating agencies. As a result, the document preparation and processing procedures followed by the operating agencies are the critical component in the successful operation of the system. To achieve the dual goals of efficient system operation and good internal control, agency personnel must understand and comply with the instructions contained in this section.