DOCUMENT PREPARATION

 

OVERVIEW OF DOCUMENT PREPARATION

Document preparation is an integral part of the accounting event recording process, which consists of the following:

This recording process is illustrated in the Flow Chart of Document Preparation Section of this manual.

Document preparation, which is the responsibility of the operating agencies, is a combination of source document preparation and source document batching. Source document preparation entails the completion of the accounting input forms in accordance with the procedures outlined in this section. All STARS input forms submitted for processing must be supported by adequate documentation. For example, a Disbursement Voucher (STARS Form 60) is prepared based on a valid invoice from a vendor and receipt of the invoiced goods. Once the input forms have been completed, source document batching follows. Batching involves the assembly of input forms into batches, preparation of Transmittal Control (STARS Form 100), and transmittal of batches to the Comptroller General's Office for auditing, approval and system processing.

Document handling procedures, which consist of the following principal activities, are performed by the Comptroller General's Office.

Following document handling, the input documents are forwarded to the respective sections for data entry and data processing.

The final step in the overall process is the review of the STARS output reports to insure that all the data submitted has actually been processed. Click here for a discussion on report reconciliation procedures.