Section 1400.40  Catch-Up Billings For Prior Fiscal Year Amounts Due

a)         DoIT shall issue catch-up billings in the subsequent fiscal year for those State agency accounts that show an accounts receivable debit balance for the prior fiscal year. Catch-up billings for prior fiscal year account balances due will be issued when the Internal Service Funds is reasonably certain that:

1)         All prior fiscal year billings activity has been posted;

2)         All agency payments related to prior year billing activity have been posted; and

3)         No activity remains in process related to prior fiscal year accounts receivable.

b)         When DoIT does not have adequate information to bill a State agency for goods and services received during the prior fiscal year, DoIT shall issue catch-up billings in the subsequent fiscal year once adequate documentation is received.

c)         DoIT shall clearly identify catch-up billings in order to avoid confusion with regular billings.

d)         DoIT shall make reasonable efforts to issue catch-up billings to State agencies as soon as billing information is known. Catch-up billings will be sent to agencies on a monthly basis beginning in November of the subsequent fiscal year.

e)         State agencies shall reimburse DoIT for catch-up billings by vouchers drawn against their appropriations for the fiscal year in which the catch-up billing is issued by DoIT.

f)         DoIT shall not use catch-up billings as a substitute for the lapse period billing process.