M3 - L3 - Uso Del Diccionario y Glosarios Bilingues y Monolingues I

Módulo 3
Unidad 3
Lectura 3: Uso del Diccionario y
Glosarios Bilingües y
Monolingües
Materia: Inglés técnico

Profesora: Patricia Rivera
En los módulos anteriores planteábamos la necesidad de entender las ideas
generales de lo que leemos. También hablamos de deducir significados a
partir de contextos. No obstante, también tenemos la necesidad de
identificar y entender palabras específicas y para ello, recurriremos a los
diccionarios.
En primer lugar, tenemos los diccionarios bilingües que son de utilidad

para quienes no saben inglés. Para quienes tienen conocimientos de inglés y
desean acrecentar su vocabulario, están los diccionarios monolingües (e.g.,
inglés-inglés). Cuando hablamos de diccionarios, nos referimos tanto a los
impresos como a los virtuales.
Antes de analizar la forma en que debemos usarlos, citaremos los nombres

de algunos buenos diccionarios monolingües, bilingües y links:
Diccionarios Monolingües:
Inglés
Cambridge Advanced Learner´s Dictionary (3rd Edition) + CD-ROM
Cambridge University Press
Cambridge Essential English Dictionary

Cambridge University Press
Collins Cobuild Intermediate Dictionary of American English + CD-ROM

Collins Cobuild
Dictionary of Contemporary English for Advanced Learners + DVD ROM

(New Edition)
Pearson
Longman Business English Dictionary with CD-ROM - New Edition

Pearson
Longman Dictionary of English Language and Culture New Edition

Pearson
MacMillan English Dictionary for Advanced Learners - with CD-ROM.

Rundell,Michael,
MacMillan
Merriam-Webster´s Advanced Learner´s Dictionary

Merriam Webster
Merriam-Webster´s Collegiate Dictionary – 11th Edition

Merriam Webster
Español
Diccionario de la Lengua Española
Real Academia Española
ESPASA
Materia: Inglés Técnico – Profesora: Patricia Rivera | 2

Diccionarios Bilingües (Inglés / Español /
Inglés):
Collins Spanish Dictionary - Spanish-English / English-Spanish
Harper Collins USA
Larousse Diccionario Standard + CD-ROM - Español/Inglés Inglés/Español

AIQUE
Oxford Spanish Dictionary + CD-ROM – 4th Edition

Oxford
Diccionarios Específicos:
Larousse Diccionario Económico, Comercial y Financiero (Nueva Edición)
AIQUE
Links
Bilingüe:
http://espanol.babylon.com/affiliates/landing/index.php?id=10763
(para bajar el Spanish English Babylon free dictionary)
http://www.wordreference.com/
http://www.thefreedictionary.com/
http://ukcatalogue.oup.com/category/academic/language/reference/d
ictionaries.do
Inglés:
http://www.merriam-webster.com/dictionary/connector
Español:
http://www.rae.es/rae.html
http://www.educar.org/diccionario

Específicos:
http://www.spanish-translator-
services.com/espanol/diccionarios/finanzas-ingles-
espanol/s/Securities_and_Exchange_Commission_SEC.htm
http://financial-dictionary.thefreedictionary.com/
http://www.dicoland.com/es/contabilidad/las-palabras-clave-de-la-
contabilidad-y-de-la-gestion-3582
(si desea comprarlo)

Uso del diccionario bilingüe
El diccionario bilingüe, por lo general, es utilizado para buscar equivalentes
de una palabra o frase en otro idioma, frecuentemente es bidireccional (ej.
inglés-español, español-inglés) y está organizado alfabéticamente. En
ocasiones, también incluirá ejemplos de la aplicación de la palabra buscada.
No obstante, estos diccionarios no dan la definición del término ya que se
presupone que el usuario conoce su significado y que, de no conocerlo, lo
consultará en un diccionario monolingüe.
Frecuentemente, buscamos palabras aisladas. La entrada en el diccionario,

si éste es de calidad, estará dividida mostrando las distintas acepciones del
término o sus variantes. También incluirá la fonética y la función gramatical
del mismo.
El siguiente cuadro nos muestra las partes que componen una entrada de
una palabra en un diccionario bilingüe, en la sección de inglés - español:
Guía para entender una entrada Inglés-Español (I)

entrada símbolos fonéticos expresiones idiomáticas
bridge1 n [brɪdʒ] brew2

A COUNTABLE A. vt contextualizaciones en corchetes
1 puente (m) 1. [beer] fabricar*, hacer*
traducción del to build bridges = tender un puente (de unión)
sustantivo we'll cross that bridge when we come 2.
to [tea] preparar, hacer*
it = ese
problema lo resolveremos cuando llegue el momento;
verbos con
3. [trouble/mischief] tramar, maquinar
see burn1 vt A1, water1 A irregularidades
2 (on ship) puente (m) (de mando) B. vi ortográficas -
subdivisiones
3 (of nose) caballete (m) 1. (make beer) fabricar* cerveza
de sentido 4 (of glasses) puente (m)
marcadas
5 (of stringed instrument) puente (m), 2. alzaprima
[tea] let the(f),
tea brew for 5 minutes = deje
con elasterisco
té en
masculine article in singular infusión 5 minutos, deje reposar el té 5 minutos
B COUNTABLE the tea is brewing = el té se está haciendo
(Dentistry) puente (m)
C UNCOUNTABLE 3. [storm] avecinarse
(card game) bridge (m) Phrasal Verbs
significados contract bridge = bridge-contrato (m)
auction bridge = bridge (m) subastadobrew up v + adv phrasal
principales bridge party reunión (f) de bridge 1. (develop) a storm is brewing up = se avecina una
verbs
bridge player jugador, -dora (m, f) de bridge
tormenta al final
indicadores de significado trouble is brewing up = se va a armar lío (familiar)
en paréntesis 2. (make tea) (British English, colloquial) hacer* té
etiquetas para
© Oxford University Press 2007 © Oxford Spanish Dictionary 3rd edition 0-19-860475-0
indicar registro
Oxford Language Dictionaries Online – Dictionary Skills Resource Pack
Como podemos observar, el término ―bridge‖ tiene numerosas

acepciones o subdivisiones de sentido, que variarán según el contexto
en que se use. Las subdivisiones de sentido y los indicadores de
significado, mostrados entre paréntesis, equivalen a lo que en inglés se
llama ―collocation‖, el uso semántico que tiene el vocablo según el
contexto en el que se utilice.

Guía para entender una entrada Inglés-Español (II)
a kind offer
kind [kaɪnd] n
1
A.
(sort, type)
1. (of things) tipo (m), clase (f)
kind: sustantivo of all kinds = de todo tipo, de toda clase
what kind of house is it? = ¿qué tipo de casa es?
o adjetivo? I like the kind with walnuts in = me gustan las/los que
tienen nueces acotar el
it wasn't his kind of book = no era el tipo de libro que le
gusta significado
the usual kind of thing = lo de siempre…
usando contexto
kind2 adj -er, -est
[offer/gesture] amable
he's very kind = es muy buena persona
what a kind thought! = ¡qué amabilidad!
she has a kind heart = tiene buen corazón
to be kind to sb
she's always been kind to me = siempre ha sido muy
amable conmigo or se ha portado muy bien conmigo
life has been kind to him = la vida lo ha tratado bien
it's very kind to your skin = no daña la piel…
una amable oferta La miró comprensivo
© Oxf ord Univ ersity Press 2007 © Oxford Spanish Dictionary 3rd edition 0-19-860475-0
El diccionario bilingüe también nos muestra la función gramatical que el

término que buscamos tiene dentro de la oración, así como los distintos
contextos que sirven para acotar significados.
Recordemos que cuando hablamos de función gramatical, nos referimos a si

la palabra es sustantivo, adjetivo, adverbio, etc. En el caso de los adjetivos y
adverbios, también muestra sus formas comparativas y superlativas (kind2
adj –er, -est – es decir, kinder, kindest).
Ahora veamos la sección de Español – Inglés de un diccionario bilingüe.

Guía para entender una entrada Español-Inglés
nenúfar m
sustantivos mostrados water lily
con su género
recorrer More on this word
A. vt Ver uso de este verbo
1. [país/ciudad]
recorrieron toda España en tren = they
traveled o went all over Spain by train
links a tablas de verbos ha recorrido mucho mundo = he has
been all over the place o the world
recorrimos toda la costa del sur = we
went o traveled the whole length of the
south coast
deber1 More on this word Avisos sobre trucos de traduc-

A. vt Ver nota gramatical
1. [dinero] to owe para esta palabra ción en More on this word
le deben 15.000 pesos/dos meses
de sueldo = they owe her 15,000
pesos/two months' salary
quieren que les paguen lo que…
Deber
En términos generales, cuando deber se emplea como…
© Oxford University Pre ss 2007

© Oxford Spanish Dictionary 3rd edition 0-19-860475-0
En las versiones online, por ejemplo de este diccionario, se encuentran links

que expanden la función tradicional del diccionario bilingüe, conduciendo a
usos gramaticales y tablas de conjugaciones verbales.
En el caso del español también muestran los sustantivos con su género,

además de los ejemplos de uso tanto en español como en inglés.
Este diccionario online, agrega la característica de un link que conduce

a trucos y consejos para traducir, aplicando lo relacionado con el uso
apropiado según contexto y colocaciones.
Cuando el diccionario bilingüe es de buena calidad, recoge una

cantidad importante de ejemplos que ilustran los patrones
colocacionales de cada lengua.
Y, citando a Silvia Montero Martínez1:
―El COLLINS y el OXFORD suelen indicar las colocaciones

fundamentalmente bajo la entrada correspondiente al adjetivo, aunque
también bajo el sustantivo o bajo las entradas correspondientes a ambos
colocados (Corpas Pastor 1990: 331, 332). Los procedimientos que utilizan
para ello, tanto en la sección español-inglés como en la sección inglés-
español, son: i) bajo la entrada para el adjetivo aparece en cursiva el
1
http://elies.rediris.es/elies19/cap3442.html - ISSN: 1139-8736 - Depósito Legal: B-37271-2002 -
Copyright: © Silvia Montero Martínez

sustantivo con el cual se coloca, y tras éste se da la traducción del adjetivo
de dicha colocación. Los sustantivos en cursiva no siguen el orden
alfabético pero se agrupan por acepciones. Ésta es la forma en que incluyen
la colocación 'fiery speech':
Figura 3.15: Entrada del COLLINS correspondiente a 'fiery'
Figura 3.16: Entrada del OXFORD correspondiente a 'fiery'
Otras veces, la palabra puede venir precedida por una acotación de uso que
indica, por ejemplo, un uso figurado de la palabra en esa acepción y, por
consiguiente, en esa colocación. Esto ocurre en colocaciones como 'defensor
acérrimo':
Figura 3.17: Entrada del COLLINS correspondiente a 'acérrimo'
Figura 3.18: Entrada del OXFORD correspondiente a 'acérrimo'
La colocación aparece como ejemplo en negrita, seguida de su equivalente

de traducción, en letra redonda. Las colocaciones se agrupan por
acepciones y aparecen al final, tras los distintos equivalentes de traducción
de la entrada, así como las indicaciones en cursiva de las colocaciones. De
esta forma aparece la colocación 'raw material':
Figura 3.19: Entrada del COLLINS correspondiente a 'raw'
Figura 3.20: Entrada del OXFORD correspondiente a 'raw material' ―

Fin de la cita

Cómo buscar palabras en el diccionario
bilingüe
Como dijimos antes los diccionarios bilingües no traen la definición de la
palabra sino equivalentes y / o ejemplos de aplicación de estas palabras.
Muchas palabras tienen más de una forma:
Los sustantivos (man, woman, tree) (hombre, mujer, árbol) pueden ser:
 singulares o plurales
 man>men
 woman>women
 tree>trees
 hombre>hombres
 mujer>mujeres
 árbol>árboles
 masculinos o femeninos
 man>woman
 boy>girl
 hombre>mujer
 niño>niña
Los adjetivos (pretty, expensive) pueden ser:

 comparativos y superlativos,
 prettier – prettiest
 more expensive – most expensive
Los verbos pueden ser conjugados en diferentes tiempos.

 Infinitivo – to write
 Base (infinitivo sin to / no conjugado) – write
 Presente simple – write / writes
 Etc.
Algo a tener en cuenta al momento de buscar una entrada de diccionario,

por ejemplo, para la palabra costs, será necesario sustituir la terminación
plural - s por el término singular. Cuando busque el significado de cost
encontrará las acepciones del mismo y, entre ellas el agregado ~s con el
significado que corresponde a esta forma plural.
Encontrar la palabra clave
Cuando se desea buscar un término compuesto por varias palabras, por

ejemplo cost source table, lo más aconsejable es empezar a buscar por el
segundo término ―source‖, (y/o, si lo hubiera, por el tercero, ―table‖) en
lugar de quedarse con el primero, ―cost‖, dado que, por lo general, no
encontrará la expresión completa.
La palabra clave es normalmente un sustantivo o un verbo.

El Glosario
Según lo define el Diccionario de la lengua española © 2005 Espasa-Calpe:
Glosario:
1.m. Repertorio de palabras difíciles o dudosas con su explicación:
la novela cuenta con un glosario de los lugares geográficos en los que se

desarrolla.
2.Vocabulario de términos de una misma disciplina, de un mismo campo de

estudio, de un dialecto o de un autor, definidos o comentados:
un glosario de términos de telecomunicaciones.
3.Conjunto de glosas:
glosario de poesía popular.
En nuestro caso, la que aplica es la segunda acepción. El glosario puede ser

monolingüe o bilingüe. Para poder visualizarlo mejor, fijémonos en el que
sigue:
Accounting, Banking and Financial

English-Spanish Glossary
A
abatement – reducción
account - cuenta
 account number - número de cuenta
 accounts payable – cuentas por pagar
 accounts receivable – cuentas por cobrar
 account statement - estado de cuenta
 account structures – sistemas contables
 blocked account -cuenta bloqueada
 checking account - cuenta corriente
 checking account - cuenta de cheques
 savings account - cuenta de ahorros
accounting - contabilidad
active financial line – línea financiera activa
active vendor – vendedor activo
addenda - anexos
adjustable rate - tasa de interés ajustable
affidavit – declaración jurada
agreement - acuerdo
amendment – enmienda
annual fee - cargo anual
annual percentage - tasa de porcentaje anual
appraisal - valoración
appraisal – tasación

 appraisal report - informe de tasación
appropriation – distribución, asignación
assumption - asunción
assumable mortgage - hipoteca asumible
auction - subasta
automatic data processing - procesamiento de datos automático
B
balance - saldo
bank - banco
banker - banquero
banking system - sistema bancario
bankruptcy - bancarrota
bankruptcy – quiebra
 to go bankrupt - declararse en quiebra

batch – Lote
 batch number – número de lote

 batch-sequence number – número de secuencia de lote
bill - billete
bill for collection – factura de cobranzas
branch - sucursal
breakeven point - punto de equilibrio
budget – presupuesto
 budget restriction – restricción presupuestaria

 budget type – tipo de presupuesto
 budgeting fund – fondo de presupuesto
business
 business birth - nacimiento del negocio

 business death - muerte del negocio
 business dissolution - disolución del negocio
 business failure - fracaso del negocio
 business plan - plan de negocio
 business start - comienzo del negocio
C
cancel / reissue – cancelación / reexpedición
 cancellation (CA) – cancelación
 cancelled loan - préstamo cancelado
cap - límite
cap - top
capital - capital
 capital budget – presupuesto de capital
 capital expenditures - gastos en inversión de capital
 capital expenses – gastos / inversión de capital
 capital lease: arrendamiento de capital
 capital surplus – excedente de capital
 capitalized property - propiedad capitalizada
cash - efectivo

 cash discount - descuento por pago en efectivo
 cash flow - flujo de efectivo
 cash payment - pago en efectivo
certificate of title - certificado de titulo

certification – certificación
character - carácter
charge-off - anulación en libros

 charged off loan - préstamo cancelado
check - cheque
 blank check - cheque en blanco
 bounced check - cheque rechazado
 cashier's check - cheque de caja
 certified check - cheque certificado
 checkbook - chequera
 overdrawn check - cheque sin fondos
 travelers’ checks - cheques de viajero
 voided check - cheque anulado
 payable - pagable
 to the bearer - al portador
 date - fecha
 signature – firma
 counterfeited - falsificado
clause - cláusula
clear - compensar
 clearing - compensación
 clearing house - cámara de compensación
closing - cierre
 closed loan - préstamo cerrado
 closing costs - costos de cierre
 closing date - fecha de cierre
 closeout – liquidación
co-borrower - co-deudor
coin - moneda
collateral – colateral
 collateral document - documento colateral
collateral - garantía
commission - comisión
component – componente
compromise - compromiso
condition - condición
consortium - consorcio
contingent liability - responsabilidad eventual

contract structure – estructura contractual
corporation - corporación

 corporation - sociedad anónima
cosigner - co-signatario
costs – costes
costs – costos
 cost center – centro de costos

 cost distribution table (SCD) – tabla de distribución de costos
 cost source table (SCS) – tabla de fuente de costos
 cost type – tipo de costo
credit - crédito
 credit rating - clasificación crediticia
 credit report - reporte de crédito
 credit history - historial de crédito
currency - moneda
D
data element - elemento de datos
debenture - obligación
debt - deuda
 debt capital - capital de deuda
 debt financing - financiamiento de deuda
 debt service funds – fondos de servicios de deuda
deed - escritura
 deed of trust - escritura de fideicomiso
default - incumplimiento
 default value – valor de la cesación de pago
defer - diferir
 deferred income – ingreso diferido
 deferred loan - préstamo diferido
delegate – delegar; delegado

delinquent payment - pago atrasado
deposit - depósito
 deposit in transit - depósito en tránsito
 direct deposit - depósito directo
 deposit slip - boleta de depósito
disbursement - desembolso
 disbursing officer - oficial de desembolso
divestiture - desposeimiento
down payment - pago inicial
down payment - enganche
drawdown – giro
driver's license - licencia de conducir
due date - fecha de vencimiento

E
earning power - poder adquisitivo

easement - servidumbre
electronic funds transfer - transferencia electrónica de fondos
employer Identification Number (EIN) – número de identificación del
empleador
encumbered expenditure (EN) – gastos gravados
encumbered revenue (ER) – ingresos gravados
encumbrances Outstanding – gravámenes pendientes
enterprise - empresa
 enterprise funds – fondos empresarios
 entrepreneur - empresario emprendedor
entry – asiento
equity - equidad
equity - valor liquido
exchange rate - tasa de cambio
execute – ejecutar; dar cumplimiento a
expenditure – gasto; erogación
external warrant – garantía externa
F
figure - cifra
financial reporting structure – estructura de información financiera
financial transaction – transacción financiera
fixed - fijo
 fixed assets – activos fijos
 fixed interest -interés fijo
foreclosure - ejecución
forgery – falsificación
form - formulario
funds - fondos
 fund structure – estructura del fondo
G
GAAP – Generally Accepted Accounting Principles – PCGA Principios
Contables
Generalmente Aceptados
general warrant – garantía general
going concern assumption – presunción (o expectativa a futuro) del negocio
en marcha
grace period - período de gracia
grant structure – estructura de subsidio
guarantee - fianza
guarantor - fiador
I
ID - documento de identificación
inactive vendor – vendedor inactivo
inspection - inspección
installment - plazo
insufficient funds - fondos insuficientes

interest - interés
 interest rate - tasa de interés
J
joint account - cuenta conjunta
L
ledger – libro de contabilidad
legal representative - representante legal
liability – pasivo; exigible
lien - embargo preventivo
line of credit - linea de crédito
liquidation - liquidación
 liquidation procedure – procedimiento de liquidación
 liquidation value - valor de liquidación
litigation - litigio
loan - préstamo
 bridge loan - préstamo puente
 construction loan - préstamo de construcción
 conventional loan - préstamo convencional
 loan agreement - acuerdo de préstamo
 loan officer - agente de préstamos
 loan term - plazo del préstamo
 long term - largo plazo
 mortgage loan - préstamo hipotecario
 mortgage loan application - solicitud de un préstamo hipotecario
o foreclosure - ejecución hipotecaria
o mortgagee - acreedor hipotecario
o mortgagor - deudor hipotecario
 take out a loan - sacar un préstamo
lock-in rate - tasa de interés asegurada
M
manager - gerente
market value - valor del mercado
markup - margen de beneficio
maturity - vencimiento
maximum - máximo
merger - fusión
minimum - mínimo
money - dinero
monthly payment – mensualidad
mortgage - hipoteca
N
negotiation - negociación
 negotiation dispute - conflicto de la negociación
net - neto
 net assets – activo neto
 net-change rollup – consolidación de cambio neto

 net worth - valor neto
nominal accounts – cuentas nominales

nominal ledger – libro mayor
O
obligations - obligaciones
offer - oferta
one-sided journal entry – asiento diario parcial
operating budget – presupuesto operativo
ordinary interest - interés ordinario
outlays - gastos
overdraft - sobregiro
 overdraft - giro en descubierto
 overdraft protection - cobertura de sobregiros
overhead accounts table – tabla de cuentas indirectas o de estructura
P
paper work - papeleo
partnership - sociedad
passive financial line – línea financiera de pasivos
passport - pasaporte
password - contraseña
patent - patente
payroll – nómina; planilla de sueldos
per diem allowance – viáticos
planned revenue – ingreso planificado
posting month – mes de asiento
power of attorney - poder
pre-approved - pre-aprovado
prepayment – pago anticipado
prime rate - tasa preferencial
principal - capital
procurement officer – oficial de compras
proprietorship - propiedad
R
ratio - proporción
real accounts – cuentas reales
real estate - bienes raíces
receipt - recibo
reconciled date – fecha de conciliación
reference number - número de referencia
reimbursable services – servicios reembolsables
remittance advice – notificación de remesas
remittance loan facility - línea de crédito respaldada con flujo de remesas
requesting agency – agencia solicitante
restricted cash – caja / depósitos de disponibilidad restringida
restricted revenue – renta / ingresos de disponibilidad restringida
returned check – cheque devuelto
return on investment - rendimiento de la inversión
returned payment – pago devuelto
revenue – renta; ingresos
 revenue deferral – aplazamiento de ingresos

reversal – revertir
 reversed payment – pago revertido
routing number - número de identificación
S
safety box - cajilla de seguridad
scheduled payment – pago programado
settlement day – día de conciliación
short term - corto plazo
staledate – fecha de caducidad
stop
 stop payment - suspensión del pago
 stop payment fee - cargo por suspensión del pago
subaccount – subcuenta
T
tax identification number (TIN) – número de identificación fiscal
teller - cajero
teller machine - cajero automático
transaction - transacción
transfer - transferencia
U
unobligated balance – balance no comprometido
unrestricted net asset - activo neto no restringido o de libre disposición
unrestricted revenue – ingreso no restringido o de libre disposición
V
variable interest - interés variable
venture capital - capital de riesgo
W
warrant – garantía
window - ventanilla
wire transfer – transferencia electrónica
withdrawal - retiro
word processing - procesamiento de textos
Essential Verbs
to apply - aplicar
to cancel - cancelar
to cash - cobrar
to certify - certificar
to charge - cobrar
to close - cerrar
to deposit - depositar
to endorse - endosar
to fill out - llenar
to finance - financiar
to fix - fijar
to foreclose - ejecutar

to grant - conceder
to guarantee - garantizar
to invest - invertir
to issue - emitir
to loan - prestar
to order - ordenar
to pay - pagar
to save - ahorrar
to send - enviar
to sign - firmar
to transfer - transferir
to withdraw - retirar
Glosario Monolingüe que acompaña a la

lectura que sigue.
GLOSSARY
1099 - MISC - An Internal Revenue Service (IRS) tax statement issued to

vendors receiving payments of $600.00 or more for professional services
including rents and leases, medical services, and non-employee
compensation.
Abatement - A refund of expenditures, usually due to an overpayment,

duplicate payment, or reimbursement for defective or returned
merchandise.
Account Structures - Maintain the real and nominal accounts according

to fund accounting and reporting requirements and generally accepted
accounting principles (GAAP). The Division of Finance sets up and
maintains account structures.
Accounts Payable (PY) - A liability open item used to accrue amounts

owed to vendors of the state and other payees over time.
Accounts Receivable (RC) - An open item used to record amounts owed

the state. Revenue is recorded in the agency fund/appropriation at the time
the receivable is recorded.
Active Financial Line - A term used to refer to the financial lines in an

add or change RSA transaction that contain financial amounts and/or
numerators and IEAX cross-references to passive financial lines. Generally,
the expenditure financial lines entered by the requesting agency are the
active lines in an RSA transaction. Also see the definitions for IEAX and
Passive Financial Line.
Active Vendor - Vendor records on the VMF with a status of ―AA.‖ An

active vendor can be used as the pay vendor on a warrant request
transaction or as a reference in an open item transaction.
Add/Change Override - To change financial and/or vendor data

associated with a 1099 payment. The override transaction affects 1099
reporting information only. It does not change the actual warrant or
information recorded in AKSAS.

Addenda – Remittance information transmitted with an EDI payment.
Some vendors may receive only one addenda per payment and others may
receive multiple addenda records with each payment depending upon the
EDI payment format chosen by the vendor. Usually, large businesses
expecting multiple payments on any given day from different departments
will choose to receive multiple addenda records.
Affidavit - A written statement of responsibility which is acknowledged

and accepted by an employee by signing the affidavit.
Agency Journal Entry - Balanced debit and credit entries used to record
increases and decreases in the balances of fund assets, liabilities, and
equities; correct entries for revenue and expenditure transactions; and
liquidate or adjust the liquidation of open items. Agency journal entries are
also used to record financial coding for accounts payable open items.
Agency Receipt (AG) - An open item used to record the financial coding
for cash collections received by agencies and transmitted to the Department
of Revenue, Treasury Division. Agency receipts have no financial effect and
the revenue is not available for agency spending until the agency receipt is
matched to a treasury receipt and cleared by a Treasury Finance Journal
Entry.
Agency Security Contact - An individual authorized by the Division of

Finance as having the authority to request security changes in AKSAS.
AKSAS - Acronym for the Alaska Statewide Accounting System. AKSAS is

a mainframe application maintained by the Division of Finance and used by
authorized individuals to manage and track the state’s financial resources.
AKSAS is designed to present fairly and with full disclosure the financial
position and Accounting Procedures Manual, Financial Transactions results
of financial operations of the funds and account groups of the state in
conformity with generally accepted accounting principles (GAAP).
AKSAS RD Code - A department-specific, five-digit code assigned to an

employee for user identification in the Alaska Statewide Accounting System
(AKSAS). The RD (responsibility/distribution) code and password are used
to specify the functions a user is authorized to perform in AKSAS. RD codes
are also the electronic signature used by certifying officers and those
responsible for additional levels of approval for transactions.
Alternate Access - To allow access to transactions entered by an RD code

other than the input user, certifier, or authorizer. RD codes authorized to
access other transactions are identified on the SMF Alternate Access Table
(SAA) maintained by the Division of Finance.
Amendment - A change in the amount or scope of a reimbursable services

agreement.
Appointing Authority - A department head (commissioner) or delegated

authority responsible for appointing certifying officers on the AKSAS
Certifying Officer’s Affidavit.
Appropriation - A legislative authorization to spend the resources of the

state in carrying out specified activities.
Appropriation Budget - The authorized expenditures approved by the

legislature in the appropriations bill, estimated restricted receipts specified

for appropriations financed by restricted receipts, and unrestricted revenue
estimates (projections developed by the Department of Revenue for
collections of general revenues of the state).
Appropriation Structure - Maintains the statewide budget for the fiscal

year. The Office of Management and Budget (OMB) and the Division of
Finance oversee the recording of the budget to the appropriation structures.
Agencies can add lower level appropriation entities to manage and control
spending and to record receipts.
Appropriations Bill - A legislative document specifying the spending

ceilings for appropriations and, if the activity is financed by restricted
receipts, the amount of restricted receipts to be collected.
Approving Officer - An employee delegated the authority to approve

various types of financial transactions for payment.
Auto AB - A software application maintained by the Office of Management

and Budget (OMB) to record and distribute original budget authorizations
between multiple collocation codes and ledger codes within a total control
appropriation.
Batch - One or more transactions grouped together to facilitate processing.
Batch Number - A seven-digit, sequentially assigned number identifying

a group of transactions.
Batch-Sequence Number - Generally refers to the combination of the

two-character source system ID (SSI), the seven-digit batch number, and
the four-digit sequence number for a transaction. See Source System ID,
Batch Number, and Sequence Number.
Bill for Collection - Statewide form (02-472) used to charge a debtor for
amounts owed the state. Represents the value of goods, services, and
materials provided by the state on a fee, actual cost, or other reimbursable
basis.
BRU - An acronym for Budget Request Unit. A state government unit for
which a formal budget must be prepared. Usually this is the appropriation
level.
Budget Entity - The allocation level of an appropriation.
Budget Restriction - To reserve a portion of an authorization to ensure

no over-expenditures can occur due to uncorrectable appropriated
revenues. Budget restrictions are recorded to defer revenue that will not be
collected in the fiscal period and restrict expenditures funded by the
uncorrectable revenues. Restrictions are recorded in AKSAS as budget type
―RST,‖ posting type 08. See Revenue Deferral.
Budget Type - An AKSAS indicator identifying the budget as original

(ORG), supplemental (SUP), revised program (RPG), restricted (RST), or
lapsed (LPs). See Original Appropriation, Supplemental
Appropriation, Revised Program, and Budget Restriction.
Budgeting Fund - The fund through which receipts and expenditures are
recorded.

Cancel/Reissue (CR) - To cancel and reissue an active, unredeemed
general warrant in AKSAS mutilated during the printing or distribution
process.
Cancellation (CA) - To cancel an active, unredeemed warrant in AKSAS

so the warrant is no longer redeemable. Cancellations are processed when a
warrant is issued in error or for an incorrect amount and the physical
warrant is in hand.
Capital Budget - The authorized source of revenues and authorized

expenditures for the construction or purchase of state assets.
Capital Projects Funds - Accounts for general obligation bond proceeds

and other financial resources appropriated to capital projects funds to be
used for the acquisition, construction, or improvement of major capital
facilities (other than those financed by the general fund, proprietary funds,
and trust funds).
CARD - A State of Alaska MasterCard Corporate Card issued to a state

employee for travel and/or procurement purposes.
Cash-in-Transit - Cash received by an agency and transmitted to the

Department of Revenue, Treasury Division but not yet recognized as
deposits by the Treasury Division.
Central Records Warehouse - The records storage area where archive

boxes are kept. The state contracts with an outside vendor to provide
storage space for centrally archived records.
Certification - An online process by an authorized certifying officer that

confirms a transaction is accurate and legal and releases the transaction for
processing.
Certifying Officer - A department head (commissioner) or responsible

representative designated by a department head as having the authority to
certify various types of AKSAS transactions.
Certifying RD Code - An AKSAS RD code identified on the SMF

Authorized RD Code Table (SAU) as having authority to certify a
transaction for a specific source RD code and transaction code. Multiple
certifying RD codes may be identified for a single source RD
code/transaction code combination. However, only one certifying RD code
must certify the transaction.
CICS ID - A logon ID assigned by the Information Technology Group (ITG)

that allows access to applications located on the State of Alaska Computer
Network. A user must have a CICS Logon ID to access AKSAS.
CIP - An acronym for Capital Improvement Project. A term used to

describe a capital project appropriation. This type of appropriation can
extend beyond the current fiscal year and is generally set up for a period of
five years. A CIP can be extended as defined in AS 37.25.020 - Unexpended
Balance of Appropriations for Capital Projects.
Closeout - The process of finalizing a completed reimbursable services

agreement by liquidating any balance remaining in the open item. An
amended Form 02-098 (Reimbursable Services Agreement) is processed
for the closeout if required by department procedures.

Collocation Code - An eight-digit code that identifies the accounting
structure (fund, appropriation, organization, and internal program) and
links the appropriation to the fund through which the appropriation's
financial activity is authorized.
Component - Individual elements of reporting structures. Reporting

structures are divided into components according to the way financial data
should be summarized. An allocation is a component of an appropriation,
for example, and a division is a component of an agency organizational
structure.
Contract Structure - Agency-assigned entities used to record and report

financial activity on an inception-to-date basis across multiple fiscal years
or federal fiscal years. Contracts can be maintained as subsidiary ledgers to
provide detail by contractor or subgrantee of installment payments
according to the contract budget.
Cost Center - Organizational or functional groups, such as region or

department, with common overhead rates.
Cost Distribution Table (SCD) - Used in processing 450-xx: Time &

Equipment transactions. Identifies cost type, distribution expenditure
account, base rate factor, and whether the expenditure represents labor
costs or equipment usage.
Cost Source Table (SCS) - Used in processing 450-xx: Time &

Equipment transactions. Identifies valid cost types for specific Source RD
codes; default ledger code; offset program, ledger and account codes; and
overhead allocation code and rate.
Cost Type - A category of time or equipment usage such as regular time,

overtime, or equipment use.
CTA - Acronym for Central Travel Account. The CTA is a MasterCard

account set up with travel agents for the purpose of procuring
transportation for individuals traveling on state business. Each agency has
its own accounts.
Debt Service Funds - Accounts for the accumulation of resources for,

and the payment of, principal, interest, and related costs of general
obligation bonds.
Default Value - Field data that is system-supplied when a transaction

screen is updated. For some required data entry fields AKSAS supplies data
if the field is left blank. For example, the Document Number field defaults
to the batch-sequence number.
Delegate - To give an individual the authority to act as one’s representative

for approving, certifying, and/or purchasing services or supplies.
Deletion (DR) - To delete an active, unprinted general warrant in AKSAS

to stop the warrant from being printed on the scheduled print date. Also
used to delete an EDI payment request that has not been included in the
FEDI process.
Disbursement - Payment issued for a valid obligation of the state to a

vendor or other payee.

Drawdown - A method used to request payment from the federal
government for various federal grants and programs.
Dual Authorization - An online process that provides additional

approval for a transaction and authorizes the transaction for overnight
processing.
Dual Authorization RD Code - The RD code of the individual who must

approve a transaction before the transaction can process. Dual
authorization RD codes are identified on the SMF Authorized RD Code
Table (SAU) and/or on the transaction data entry screen. A single
transaction may have up to three authorizers. If multiple authorizers are
designated for a transaction, the transaction must be authorized by each
before it can be processed.
EDI (Electronic Data Interchange) - The electronic transmission of

business documents in a standard format.
EDI Vendor - A vendor capable of receiving payment through Electronic

Data Interchange (EDI).
Employer Identification Number (EIN) - Nine-digit tax identification

number assigned by the Internal Revenue Service to businesses for federal
tax reporting purposes. Used in the same way a Social Security Number
(SSN) is used for individuals and sole proprietorships.
Encumbered Expenditure (EN) - An AKSAS open item type used to

earmark a set amount of funds for payment of a particular project or
purpose. Also called an encumbrance.
Encumbered Revenue (ER) - An AKSAS open item type used to record

amounts owed the state as planned revenue until the revenue is received.
Encumbrances Outstanding - Refers to encumbrances existing on the

Open Item File in AKSAS.
Enterprise Funds - Accounts for business-like state activities that

provide goods and/or services to the public and are financed primarily
through user charges.
Equipment Master File - Used in processing 450-xx: Time & Equipment

transactions. Identifies equipment by description, class, and per mile or
per hour.
Execute - To record an expenditure for the requesting agency and a receipt

for the servicing agency by processing an execute RSA transaction against
an RSA open item. The execute RSA transaction liquidates the encumbered
expenditure and the encumbered revenue.
Expenditure - The disbursement of funds for capital, operating, and other

charges or costs identified by the nature of the cost (personal services,
commodities, etc.) and by the type of goods or services purchased.
External Warrant - Warrants issued and printed outside of AKSAS such

as field warrants, handwrites, payroll warrants, permanent fund dividend
warrants, etc. External warrants are recorded in AKSAS with online
transactions or with transactions interfaced from the external system.

FEDI (Financial Electronic Data Interchange) - The electronic
transmission of financial data in a standard format. Financial EDI is used
to make vendor payments.
Field Warrant Accountability Report - A report listing changes that

have occurred over the past six months in an agency’s field warrant stock.
Field Warrant (FW) - A hand-prepared warrant not exceeding $999.99

issued by an agency when immediate payment is required.
Field Warrant Custodian - The agency individual responsible for

maintenance and security of physical field warrant stock released to an
agency by the Division of Finance.
Finance Journal Entry - Balanced debit and credit entries used by the
Division of Finance and authorized agencies to record special adjustments
such as period-end accruals or adjusting balances between posting types.
Financial Reporting Structure - A hierarchy consisting of individual

entities created to account for and report financial activity detail.
Financial Transaction - Used to record a specific type of financial

activity such as the receipt of revenue, payment of an invoice, etc.
Forgery - A warrant claimed by the payee to have been cashed by someone

else. To claim a warrant as forged, the payee must submit a signed and
notarized Affidavit of Forgery to the issuing agency.
Fully Qualified Account (FQA) - Refers to the financial coding entered

in financial transactions. The FQA consists of the mandatory set-up year,
collocation code, account code, and federal fiscal year. The FQA also
contains the optional program and ledger codes.
Fund - A self-balancing set of accounts used to manage the income and

outflow of the state’s resources. Funds are authorized by the legislature to
account for particular activities according to the nature of the activity or the
source of financing.
Fund Structure - Used to maintain the assets, liabilities, and equities of

the state in accordance with state statutes and generally accepted
accounting principles (GAAP). All financial activity of the state is
accounted for within funds.
General Fixed Assets Account Group - Accounts for the land,

buildings and improvements, and machines and equipment of the
governmental funds.
General Fund - The operating fund of the state. All public monies and
revenues coming into the state treasury, not specifically authorized by
statute to be placed in a specific fund, constitute the general fund.
General Warrant (GN) - Warrants issued and printed by AKSAS.
Grant Structure - Agency-assigned entities used to record and report on

financial activity on an inception-to-date basis across multiple state fiscal
years or by federal fiscal year.

Handwrite Warrant (HW) - A warrant that is hand-prepared by the
Division of Finance at agency request when same-day payment is in the best
interest of the state.
IEAX - An acronym for Interentity Account Cross-Reference. IEAX is used

by AKSAS to keep track of where interentity financial activity should be
consolidated in each financial reporting structure.
Inactive Vendor - Vendor records on the VMF with a status of ―I.‖ An

inactive vendor must be activated with a change vendor transaction before
it can be used as the pay vendor on a warrant request transaction or as a
reference on an open item transaction. The warrant or open item
transaction can be submitted in the same run as the change vendor
transaction since change vendor transactions process first.
Indented Structure - The hierarchical relationships that structural

entities have to one another.
Input RD Code - The AKSAS sign-on RD code of the person performing

data entry. Generally, the Input RD and the Source RD codes are the same.
Interagency Transfer - A journal entry reflecting the movement of

financial resources between agencies.
Internal Service Funds - Accounts for the operations of state agencies

that render services to other state agencies, institutions, or other
governmental units on a cost-reimbursement basis.
Intra-agency RSA - An RSA within the same two budget entities of the
same agency.
Ledger Code - An eight-digit code used for agency-specific accounting and

reporting, such as cost accounting and federal reporting. Ledger codes
identify the project, contract, and/or grant structure to which financial
activity is recorded.
Liability - Obligations of the state presented on the balance sheet such as

warrants outstanding and accounts payable.
Liquidation - Reduction of an open item balance, either by releasing a

portion or all of the balance, or by charging an expenditure against the
balance.
Logical Level - The available summarizing levels for a reporting structure

identified by level name and number. Up to 99 levels are available for a
structure.
M&IE Allowance - Acronym for Meal & Incidental Expense. This is the
authorized daily rate of payment to a traveler to cover the cost of meals and
incidentals when accommodations are being paid for or provided by the
state.
Management Budget - A user-defined budget that can be recorded for

any of the reporting structures to reorganize the authorized budget
according to the way an agency manages activities.
Miscellaneous Revenue - Warrant reversal amounts from cancel and

stop payment transactions that could not be posted to the original warrant

financial coding. Miscellaneous revenue is recorded by the Division of
Finance each month to agency-specific miscellaneous revenue collocation
codes and liability account 29990 (Miscellaneous Revenue Suspense).
Agencies are responsible for clearing their miscellaneous revenue CC and
recording the warrant reversal amounts to the appropriate agency financial
coding.
Net Available Balance - The total authorization, net of expenditures-to-

date, taking into account required collections of restricted receipts. For
appropriations financed by restricted receipts, expenditures are contingent
upon collection of the receipts.
Net-Change Rollup - A daily (Monday - Thursday) process of adding that

day’s financial activity to the Management Report File (MRF).
Nominal Accounts - The expenditure and revenue accounts used to

report the results of operations.
Obligation - An amount the state is legally required to meet out of its

resources.
OMB - An acronym for the state Office of Management and Budget, a

division within the Office of the Governor.
One-Sided Journal Entry - An agency journal entry used during the

reappropriation period to correct a warrant transaction recorded with an
incorrect fiscal period code. Two one-sided journal entries are processed -
one to reverse the warrant amounts recorded to the incorrect fiscal period
code and one to record the warrant to the correct fiscal period code.
Online Forms File (OFF) - A file containing data selected to produce

1099-MISC tax statements. Agencies access this file online to review and
correct 1099 data.
Open Item - Accounting record that keeps track of financial activity over
time. Expenditure open items include accounts payable, encumbered
expenditures, and scheduled payments. Revenue open items include
agency and treasury receipts, encumbered revenues, and accounts
receivables.
Open Item File (OIF) - File in AKSAS that provides information on all
existing open items.
Operating Budget - The estimated costs of carrying out programs,

projects, and agency operations.
Organization Structure - Used to maintain the management and

reporting hierarchy for each of the state agencies to summarize
appropriation activity along organizational lines. Financial activity is
recorded to the organization structure through collocation codes.
Original Appropriation - An initial appropriation as authorized by the

legislature. Original appropriations are recorded in AKSAS as budget type
―ORG,‖ posting type 05.
Overhead Accounts Table (SOH) - Used in processing 450-xx: Time &

Equipment transactions. Identifies overhead rate codes and account
numbers.

Oversight Agency - The agency responsible for recording transactions to
a fund and for maintaining the correct account balances for the fund.
Passive Financial Line - A term used to refer to the financial lines in an

add or change RSA transaction that do not contain financial amounts
and/or numerators or IEAX cross-references. Passive financial lines are
referenced in the IEAX field of the active financial lines. AKSAS applies the
financial amount from the active financial line to the passive financial line.
Generally, the revenue financial lines entered by the servicing agency are
the passive lines in an RSA transaction. Also see the definitions for IEAX
and Active Financial Line.
Password - A five to ten character user-defined word used in combination

with the AKSAS sign-on RD code to gain admittance to AKSAS.
Payroll Suspense - Payroll charges passed to AKSAS with invalid

financial coding and posted to agency suspense collocation codes. Instead
of rejecting payroll charges with erroneous financial coding, AKSAS records
the charges to agency-specific payroll suspense collocation codes and
expenditure account 71965 (Payroll Exceptions). Agencies are responsible
for clearing their payroll suspense CC and recording the payroll charges to
the appropriate agency financial coding.
Per Diem Allowance - Authorized daily rate of payment to a traveler to

cover the cost of hotel and meals.
Planned Revenue - Amounts billed but not yet collected.
Posting Month - The state fiscal month in which financial activity is

recorded.
Prenote – A zero-value EDI transmittal sent to a vendor’s financial

institution to test the accuracy of the account information prior to
beginning cash payments. It also serves as notice to the financial
institution that the account will begin receiving EDI payments.
Prepayment - To pay a contract, lease, or other obligation in advance of

receipt of the goods or services. All prepayments must be made in
accordance with AAM 35.100 - Prepayments of Charges, Contracts, and
Lease Payments.
Procurement Officer - An employee delegated the authority to purchase

services or supplies.
Program Structure - Agency-assigned entities used to keep track of

financial activity across appropriation and organizational lines. Financial
activity is recorded to the organization structure through collocation codes
or by entering the program code in the financial line of coding.
Project Structure - Agency-assigned entities used to record and report

financial activity on an inception-to-date basis across multiple state fiscal
years or by federal fiscal year. Financial activity is recorded in the project
structure through ledger codes.
PVN (Pay Vendor Number) - A reference type used in warrant request

and open item transactions to identify the payee for warrant and EDI
transactions and for 1099 tax reporting. The associated reference number

must be a valid eight-character (three-alpha, five-numeric) vendor number
on the Vendor Master File or a temporary vendor number.
RD Code - An RD (responsibility/distribution) code is a five-digit number

assigned to an AKSAS user. An RD code is the identifying number used to
sign on AKSAS (input RD code) and to identify a user as the source RD
code, certifying RD code, or dual authorization RD code for a transaction.
RD codes are also used to identify users for report distribution.
Real Accounts - Used to maintain the balances of the assets, liabilities,

and equities of the funds of the state.
Receipt - See Revenue.
Records Storage Contractor - The contractor responsible for providing

space to store archive boxes containing state records.
Reimbursable Services Agreement (RSA) - A contractual agreement

between two state agencies or two budget entities to provide a service for
reimbursement.
Remittance Advice - Additional information specified in a general

warrant request transaction and printed on the warrant stub.
Reports-to Relationship - Defines the exact location of an entity in a

structure by specifying the next higher-level entity through which its
activity is summarized or controlled. Also referred to as the ―points to‖
relationship.
Requesting Agency - The agency requesting a service from another

agency creating the need for a Reimbursable Services Agreement. The
requesting agency generally records the expenditure side of an RSA
transaction.
Restricted Revenue - Resources earmarked for specific programs and

specifically identified in the appropriations bill as a source of financing for
the appropriation.
Returned Payment (EDI) – An EDI transaction that has been returned

to the State because the receiving bank could not identify the correct
account for the vendor.
Return per ODFI (EDI) – A request made by The Division of Finance

through the State’s banking partner (ODFI) to have an erroneous payment
returned to the State. This request is made if more than 5 days have passed
since the Settlement Day of the original transaction.
Revenue - General cash collections of the state, authorized collections

associated with appropriations, and collections from other sources, such as
proceeds from the sale of bonds or assets. See Restricted Revenue and
Unrestricted Revenue.
Revenue Deferral - To defer a portion of budgeted receipts when revenue

estimates are higher than the actual revenue the agency can realize during
the fiscal period. Revenue deferrals are offset by an expenditure restriction
to ensure planned expenditures do not exceed expected receipts. See
Budget Restriction.

Reversed Payment (EDI Reversal) - A transaction processed through
the Division of Finance within 5 business days of Settlement Day reversing
a previous EDI payment. Reversals may be processed if there was an error
resulting in payment to the wrong vendor, duplicate payment, or incorrect
amount paid.
Revised Program - A nonlegislative increase or decrease to the original

appropriation amount. Revised programs are recorded in AKSAS as budget
type ―RPG,‖ posting type 07.
Rollup All - A weekly process of creating a new Management Report File

(MRF) with data contained on the Financial Master File (FMF).
RSA - An acronym for Reimbursable Services Agreement.
SAU - Acronym for the System Management File (SMF) Authorized RD

Code Transaction Table. The SAU is maintained by the Division of Finance
and identifies authorized source RD code and transaction code
combinations, authorized certifying RDs, and/or dual authorization RD
codes.
Scheduled Payment (SP) - An open item used to record automatic

monthly installment payments for equal amounts issued on a
preestablished monthly payment date.
Sequence Number - A sequential, four-digit number assigned by AKSAS

during data entry to each transaction in a batch.
Servicing Agency - The agency providing a service to another agency

according to the terms of a Reimbursable Services Agreement. The
servicing agency generally records the revenue side of an RSA transaction.
Settlement Day - The day EDI payments are transferred to vendors’

financial institutions. This is the same as the RECONCILED DATE on the
warrant transaction.
Source RD Code - A five-digit AKSAS RD code identified on the System

Management File (SMF) Authorized RD Code Transaction Table (SAU) as
having authority to record specific transactions in AKSAS.
Source System ID (SSI) - A two-character code used to identify the

source of a transaction, i.e., AA (entered online), PA (payroll charges
interfaced from AKPAY), etc. Source System ID codes are identified on the
SMF Source System ID Table (SSI) maintained by the Division of Finance.
Refer to the Appendix for a complete list of two-character SSI codes.
Special Revenue Funds - Accounts for the proceeds of specific revenue

sources (other than expendable trusts or major capital projects) that are
legally restricted to expenditures for specific purposes.
Staledate – For general warrants issued July 1, 2003 or after, a warrant

not redeemed within six months of the date of issue. For general warrants
issued prior to July 1, 2003, a warrant not redeemed within two years of the
date of issue.
Stop Payment (SP) - To stop payment on an active, unredeemed warrant

in AKSAS so the warrant is no longer redeemable. Stop payments are

recorded when a warrant is lost, stolen, or issued in error and the physical
warrant is not available.
STR - Acronym for State Transportation Request (Form 02-019). Three-

part form used for purchasing transportation on state ferries. This form
may also be used for purchasing other types of transportation when the
preferred methods cannot be used.
Subaccount - A bank account assigned to an agency by the Department of

Revenue, Treasury Division for deposit of agency cash collections.
Supplemental Appropriation - A legislative adjustment to an original

appropriation. Supplemental appropriations are recorded in AKSAS as
budget type ―SUP,‖ posting type 06.
TA - Acronym for Travel Authorization. The official state Form 02-027,

which must be used for approval and payment of travel and moving claims.
Tax Identification Number (TIN) - A nine-digit identifier used for tax

reporting purposes. The TIN is either an Employer Identification Number
(EIN) or a Social Security Number (SSN) and must be specified on all 1099
reportable vendor records.
Temporary Vendor Number - A vendor number comprised of three

alpha characters assigned by the agency and five 9s. A temporary vendor
number can be used for one-time payments or for open items when a
vendor does not have a vendor number on the VMF. Payments cannot be
issued with a temporary vendor number if the payment is 1099 tax
reportable.
Time and Equipment - An AKSAS process that calculates direct and

indirect costs related to hours worked, equipment usage, and other work
units reported on time sheets, and distributes those costs through AKSAS
reporting structures according to the financial coding on the time sheet.
Total Control Appropriation - The level at which the spending ceiling

authorized by the legislature for an appropriation is applied.
Transaction Code - A five-digit number used to identify transactions in

AKSAS. The transaction code is made up of a three-digit major transaction
code and a two-digit minor transaction code. Each transaction
major/minor code combination is identified on the SMF Transaction Code
File (STC) maintained by the Division of Finance. See Transaction Major
Code and Transaction Minor Code.
Transaction Major Code - The first three digits of a five-digit

transaction code. The major transaction code identifies a group of
transactions by type. For example, all add warrant requests use transaction
major code 310.
Transaction Minor Code - The last two digits of a five-digit transaction

code. The minor transaction code identifies a specific transaction within a
transaction group. For example, an add warrant request for a field warrant
is 310-56. For some transactions (i.e., add warrant requests, journal
entries), the transaction minor code is entered by the user.
Transaction Suspense File (TSF) - A file maintained by AKSAS of all

unprocessed or rejected transactions. Users can access transactions on the

TSF through the DM - Maintain Batches and DO - Access Other Batches
functions available on the AKSAS Main Menu.
Travel Advance - Payment made to a traveler in advance of a trip to cover

estimated costs.
Treasurer’s Pool Funds - Asset balance sheets used to account for and
report cash and investment management activities of the state. Treasurer’s
Pool Funds are managed by the Department of Revenue, Treasury Division.
Treasury Journal Entry - A balanced debit and credit entry used by the
Department of Revenue, Treasury Division to record investment
transactions and other fund management activities in Treasury Pool Funds.
Also used by agencies to record wire transfers.
Treasury Finance Journal Entry - A balanced debit and credit entry

used by the Department of Revenue, Treasury Division to clear agency and
treasury receipts and allocate deposits of cash to the appropriate agency
funds/appropriations.
Treasury Receipt (TR) - An open item used by the Department of

Revenue, Treasury Division to record cash deposits in suspense in Treasury
Pool Funds.
Trust and Agency Funds - Accounts for assets held by the state in a
trustee capacity or as an agency for individuals, private organizations, or
other funds.
Unobligated Balance - The total authorization net of expenditures-to-

date and outstanding encumbrances. The unobligated balance is the
amount of an appropriation available for expenditures.
Unrestricted Revenue - General receipts of the state used to finance

most programs and agency operations.
Vendor Master File (VMF) - AKSAS database file containing active and
inactive vendor records. Information in this file is used to issue warrants
and for reference and 1099 tax reporting.
Vendor Number - A unique eight-character (three alpha, five numeric)

identifier assigned by the Division of Finance to identify vendors of the
state on the Vendor Master File. The vendor number is entered in the
Reference Number field on the PVN reference line in warrant and open
item transactions. See PVN and Temporary Vendor Number.
Warrant - An obligation of the state drawn from a specified financial

institution.
Warrant Status File (WSF) - AKSAS file containing detailed payment

information of warrants issued by the state.
Wire Transfer - An electronic transfer of state funds from the state’s bank
account to the payee’s bank account.

Lectura
Accounting and Administrative
Procedures Manual For Soil and Water
Conservation District and Watershed
Conservancy District Offices In Kentucky
- Kentucky Division of Conservation - 2007
A continuación veremos la aplicación de la terminología y las técnicas de
búsqueda en el texto que sigue, que es parte de un Manual de
Procedimientos Contables y Administrativos de División de Conservación
del Gobierno de Kentucky, Estados Unidos.
Fiscal Year - Each district shall operate on a fiscal year that begins on
July 1 and ends on June 30.
Reviewing banking procedures, deposits, billing and claims for

payment should be done, especially by the treasurer, on a regular basis to
satisfy the board that all are valid. It is suggested that the board rotate a
thorough review process through the supervisors so that each member only
has the job once every few meetings.
Questions to ask for testing that a bill (claim for payment) is valid include:
 Do I know the claimant? (To explore the possibility of fictitious vendors

on the claims)
 If I don’t actually know the claimant, am I at least aware the district is

doing business with him/her? (also fictitious claims)
 Is there any indication, or is there specific knowledge, that the product or

service has been received? (also fictitious claims)
 Is the bill arithmetically correct? Do quantities multiplied by unit prices

compute correctly? Does the total add up correctly? Never assume that a
bill is correct just because it was prepared by a computer.
 Does the correct amount of the bill agree with the amount on the list
submitted to the board?
 In the case of payroll checks, does the gross (overall total minus
deductions) amount agree with the authorized pay rate times the hours
worked, for the employee?
 Is the claim ―certified under penalty of perjury?‖
 Was paying of all bills approved at the board meeting and recorded in the
minutes?

Other tests for the correctness of paid amounts are to:
 Select at random, items from the approved bills list and inspect the
canceled checks in the bank statement used to pay them, to make sure the
payee and amount agree, and there is no indication of alteration.
(Payments are made in accordance with official authorization.)
 Select at random canceled checks from the bank statements and find the
items they paid on the list of approved bills. (Check for unauthorized
disbursements)
 Inspect canceled checks for authorized signatures and also for

unauthorized disbursements.
 Check whether the expenditure is charged to the correct account and

fund. (To evaluate the reliability of the cash disbursements journal.)
Remember: The budget is the district’s legal authorization to

expend funds; thus, one way to disguise unauthorized
expenditures could be to charge them to accounts with
budget surpluses. Expenditures should regularly be
compared with budgeted amounts.
Tests that may be performed on bank reconciliations include:
Inspect bank statement(s) for any signs of alterations.
Compare ending balance on the bank statement(s) to the one used in

reconciliation to make sure the two agree.
Examine reconciliation for any deposits in transit (deposits showing in the

receipts journal which do not appear on bank statement) or electronic funds
transfers. If there are any, ask responsible staff for an explanation and then
make sure they do appear as deposits on the next month’s bank statement.
Review list of outstanding checks.
Determine the nature, explanation and appropriateness of any other

reconciling items.
Make sure that each item on the statement has supporting documents
(cancelled checks, other charges, credits or deposits). This is a test for
unauthorized disbursements or transfers to another account.
Reconciled balance of a bank account should agree with the balance in the
general ledger and if it doesn’t, the error must be located and corrected.

Actions Constituting Fraud
1. Any dishonest or fraudulent act.

2. Forgery or alteration of any document or account belonging to
the county conservation district.
3. Forgery or alteration of a check, bank draft, or any other
financial document.
4. Misappropriation of funds, securities, supplies, equipment, or
other assets of the county conservation district.
5. Impropriety in the handling or reporting of money or financial
transactions.
6. Disclosing confidential and proprietary information to outside
parties.
7. Accepting or seeking anything of material value from
contractors, vendors, or persons providing goods or services to the
conservation district. Exception: gifts less than a nominal value
($25 or less each year).
8. Destruction, removal or inappropriate use of records, furniture,
fixtures, and equipment.
9. Any similar or related irregularity.
Accounting Software Programs - All the districts in the commonwealth

are to use approved, up-to-date software, some newer version of
QuickBooks or Quicken, for bookkeeping purposes. For payroll, some
districts have an outside accountant do them, use QuickBooks payroll,
Quicken payroll, or keep them in an EXCEL format ledger and transfer the
summaries to the accounting software with the proper account/category
number. This ensures that payroll items will show on reports generated by
the software.
Audits - Audits are mandated by KRS 65.065 to be conducted for

special districts every four years, unless revenues or expenditures are
$750,000 or more in a fiscal year. When revenues or expenditures are
$750,000 or more, an audit is required for that year. This is state law!
In preparation for an audit, the district should have available for auditors
the following for the fiscal year to be audited:
 Annual financial report*

 Previous year’s financial report*
 Bank statements for June 30 for the previous year and year to be
audited*
 June 30 bank reconciliation for previous year and year to be audited*
 Cash receipts journal or ledger from Quicken/QuickBooks
 Cash disbursements journal or ledger from Quicken/QuickBooks
 General ledger from Quicken/QuickBooks
 Time and attendance forms
 Payroll returns, 941, K-1
 Original and final revised budgets
 Minutes of Board Meetings
 Annual work plan

 Annual report
 Long-range work plan
 Contracts and grant documents
 Lease and rental agreements
 Schedule of fixed assets as of the end of fiscal year
 Certificates of deposit
 Collateral agreement
 Last audit report*
 Published legal notice
 Insurance and bond policies
 Fiscal year cancelled checks
 Fiscal year invoices, paid or unpaid
*For items marked with an asterisk, provide auditors with a copy. For
all other items, make available for auditors to review.
Assets – Assets are probable future economic benefits obtained or

controlled by the district as a result of past transactions or events.
These can be cash, banking accounts, money market accounts,
certificates of deposit, land, buildings, outbuildings, equipment, money
owed to the district, or inventory of goods purchased to resell. Assets
of the district are classified as current assets, fixed assets, and other
assets and once acquired should be properly recorded on a schedule
and kept on file at the conservation district office. The list must be
maintained and updated regularly with the information below about
each:
 Date of acquisition
 Method of acquisition
 Name and address of vendor
 Abbreviated description and location of asset
 Cost
 Fund and account/category from which purchased
 Estimated life
 Date, method, and authorization of disposition of asset.
All assets should be periodically inventoried and the list maintained

and updated regularly, preferably every year.
Current assets are assets that are available or can be made readily
available to meet the cost of operations or to pay current liabilities.
Some examples are:
Cash, including cash on hand, petty cash, and money in the bank
Temporary investments like certificates of deposit or money markets
Money owed to the district - receivables that will be collected within

one year of the statement of financial position date
Inventory – goods purchased to resell, such as filter fabric, mulch

netting, etc.

Fixed assets are tangible assets with a useful life of more than one year
that are acquired for use in the operation of the district and are not held for
resale. Examples are classifications of:
 Land – Including cost of land, costs incidental to acquisition of that land,

expenses incurred in preparing the land for use.
 Buildings – Including relatively permanent structures used to house

persons or property and fixtures which are permanently attached to and
made a part of buildings and which cannot be removed without cutting into
walls, ceilings, or floors or without in some way damaging the building.
 Infrastructure – The plant and assets required for maintaining a district

office presence. Plants and assets are long-term fixed and variable assets
that are used to run a business and are not for re-sale to a customer. They
normally include buildings, IT networks, telephones, other items that are in
an office, or other structures, appurtenants, real estate, regardless of
whether it is attached and any other obligations that are used to obtain
those assets.
 Machinery and equipment with a cost over $500 – Items such as trucks,
automobiles, pumps, rental equipment, desks, computers, printers, copiers
and bookcases, etc. These types of items should be marked with ID
numbers and so noted in the permanent records.
 Construction work in progress – Costs of incomplete construction work

undertaken but incomplete at a balance sheet date. These should be
reclassified upon completion.
Contra-assets are accounts that reduce asset accounts, such as

accumulated depreciation.
Other assets include long-term assets that are assets acquired without the
intention of disposing of them in the near future. Some examples are
security deposits, property and long-term investments.
Standardization – It is very important for every district to follow the

same general procedures in their accounting process because:
 There are established standards for accounting and bookkeeping, and

auditors have recommended these standards be followed for sound,
secure, accountable and lawful use of public funds since soil and water
conservation districts are subdivisions of state government.
 The Kentucky Soil and Water Commission has mandated that all districts
will follow the same general procedures. (KRS 262)
Terms – Terms commonly used include those listed in Appendix C –

Terms, page 64.
Liabilities – Probable financial obligations arising from present

obligations of the district to transfer assets or provide services to other
entities in the future as a result of past transactions or events. Liabilities of
the district are classified as current or long-term.
Current liabilities are probable sacrifices, or losses, of economic benefits

that will likely occur within one year of the date of the financial statements

or which have a due date of one year or less. Common examples of current
liabilities include accounts payable, accrued liabilities, short-term notes
payable, and deferred revenue.
Long-term liabilities are probable sacrifices of economic benefits that will

likely occur more than one year from the date of the financial statements.
An example is the non-current portion of a mortgage loan.
Net Assets – The difference between total assets and total liabilities.
Revenues/Receipts – The inflows or other enhancements of assets, or

settlements of liabilities, from delivering or producing goods, rendering
services, or other activities that constitute a district’s ongoing major
operations. Revenues may come in the form of cash, checks or electronic
funds transfer (EFT) and all (including interest earned on every bank
account, savings account, certificate of deposit, money market, etc.) should
be entered into the computer accounting software (QuickBooks or Quicken)
as income.
Revenues of the district should be categorized into the following income

accounts or categories with the proper account number from the Chart of
Accounts, page 47:
 Fiscal Court funds

 Federal funds
 State funds
 County funds
 Other government funds
 District equipment (district purchased with district funds)
 Reimbursements/Refunds/Contributions
 Interest income
 Other income
From these main accounts/categories, they should be broken down

into subaccounts/subcategories. Refer to the Appendix A - Chart of
Accounts, page 47, for accounts/categories and
subaccounts/subcategories.
Expenditures – Outgoing money to pay for the expenses the district

incurs or programs the district participates in.
 All expenses are to be recorded under proper accounts/categories,

subaccounts/subcategories and sub-subaccounts/sub-subcategories (Refer
to the Appendix A - Chart of Accounts, page 47, for appropriate
numbers).
 All checks submitted for signature(s) should be accompanied by

supporting documentation as proof (a bill or invoice) to back up the
expense and:
 Approval in the form of district meeting minutes or budget that the

money may be spent on the particular purchase.
 The proper signatories on the check
 Proper recording of the expenditure into the accounting software and

entry (in detail) on the check stub.

 Enough money in the bank.
 Keep the back-up documentation and paid bills on file for 2 years.
 Check stubs should be kept for 7 years.
 When paying an invoice or bill:
 Mark on the bill “PAID.” This will help avoid paying a bill twice as well
as providing additional tracking.
 Write the check number and date on the bill for more accuracy and ease
in tracking.
 Attach backup documentation to the invoice.
Gains – Increases in net assets from peripheral or incidental transactions

and from all other transactions and other events and circumstances
affecting the district except those that result from revenues.
Losses – Decreases in net assets from peripheral or incidental transactions

and from all other transactions and other events and circumstances
affecting the district except those that result from expenses.
Gains or losses occur when the district sells a fixed asset or writes off as
worthless a fixed asset with remaining book value, such as a piece of
equipment with no use.
General Ledger – A group of accounts (QuickBooks) or categories

(Quicken) with transactions that support the information shown in the
major financial statements. The general ledger is used to accumulate all
financial transactions of the district, and is supported by additional
documentation that provides details for certain accounts in the general
ledger, the foundation for the accumulation of data and reports. Note:
These are NOT the bank accounts the district uses; they are the accounts or
categories used by the accounting software to categorize transactions.
Chart of Accounts/Categories – See Appendix A, page 47, for a

complete listing of the Chart of Accounts. This is the framework for the
general ledger system, and therefore the basis for the district’s accounting
system. General ledger accounts are used to accumulate transactions and
the impact of these transactions on each asset, liability, net asset, revenue,
expense and gain and loss account, and ultimately the budget.
Chart of Accounts/Categories offers:
 Understandability with a clear trail which is made from the initial

transaction to the ledgers. When others (auditors, board of supervisors,
field representatives, etc.) review the books, there is consistency and a clear
audit trail.
 Completeness – No transaction is ever to be omitted. EVERY

TRANSACTION in EVERY BANK ACCOUNT and EVERY CASH
TRANSACTION should be entered into the accounting software and
REPORTED.
 Timeliness – Since transactions occur daily, prompt daily entry is a

necessity to keep books accurate.

 Standardization – The system of accounting should be the same in every
district in the commonwealth.
How the chart of accounts functions:
 Each transaction is first designated as:
o Revenue or Receipt signified by the letter R
o Expenditure or Expense signified by the letter E
 Next, the main account/category is determined
 Each transaction made is assigned an account (QuickBooks) or category

(Quicken).
Example: (Landowner Incentive Payment) LIP money received goes

under:
 Main heading R20000 Federal Funds

 Sub account/subcategory R20400 Grant Funds
 Sub account/subcategory R20403 Landowner Incentive Payment
(LIP)
 R21410 Funds for Landowner
 R21412 Administrative Allowance.
The software general ledger would look like this:
Num Payee Memo Payment Deposit
4/1/2006 DEP DOC/DFW LIP $750.00
Account/Category
R20000 Federal Funds; R20400 Grant Funds; R20403

LIP; R21410 Funds for Landowner
R20000 Federal Funds; R20400 Grant Funds; R20403

LIP; R21410 Administrative Allowance
Make sure to refer to the most recent Chart of Accounts, page 47

when entering transactions into your financial software to make sure they
are placed in the correct accounts/categories and
subaccounts/subcategories to get the greatest amount of detail in reporting.
The detail of the checkbook ledger will make work easier when planning the
budget, doing annual financial reports and preparing for audits.
Distribution of the chart of accounts is from the Division of Conservation in

Frankfort. As the chart has accounts/categories added, an updated copy of
the chart of accounts will be distributed to the districts. This chart is
monitored and controlled by the Division of Conservation. Any additions or
deletions of accounts/categories should be done by Division office
personnel in order to keep financial accounting in all districts in the

Commonwealth consistent.
Note: If your district needs additional accounts/categories

or an updated Chart of Accounts, please contact the Division
office in Frankfort, 502-573-3080, for assistance. Do not
add or change any of the accounts/categories.
Petty Cash - Petty cash is properly documented (with a ―paper trail‖)

when:
 A check is written from the general account to petty cash to deposit

money into the petty cash fund.
 In QuickBooks/Quicken this may done with the transfer process.
 A ledger is kept on all outgoing money and deposits.
 NO checks or cash from incoming receipts should ever be entered

directly into the petty cash fund.
 Paychecks or personal checks are NEVER to be cashed out of petty cash.
 All receipts from money used out of the petty cash are to be kept and
reconciled monthly, just like a bank account by someone other than the
custodian of petty cash.
 Petty cash should have a limit as to the maximum amount of individual

disbursement.
 Petty cash account should have a maximum amount to be transferred. It

is suggested that a petty cash account/category never have more than $100-
$200, depending on how it is to be used.
Credit Cards – Credit card debt should be paid in full monthly and on
time to avoid any interest or late fees.
 Any credit card(s) should be locked up any time not in use.
 Credit card(s) should only be used by those authorized by the board as

specified in the board meeting minutes.
 All receipts should be promptly turned in by the user so that the bill and
receipts can be reconciled each month. This will verify that there are no
mistakes by the credit card company and that there is no misuse of the
card(s).
 There should be a credit card account in the accounting software and all
expenses, including any interest paid should be recorded.
 Credit card bills should be paid off monthly so as not to incur any
interest charges.

 The treasurer should also review the credit card statement monthly, by:
 Checking the billing period for the statement
 Matching all receipts to charges and make sure the receipts and
charges on the credit card match
 If something is irregular, research the problem. If no cause can be

determined, call the credit card company as soon as possible to trace the
problem.
 The credit card(s) should NEVER be taken home with an employee

overnight or on the weekend, unless needed for district activities.
 Someone from the district should know at all times where any
district credit card is and who has possession of the credit card(s).
Cash Receipts – Cash, including checks payable to the organization and

electronic transfers, is the most liquid asset an organization has. Therefore,
the objective of the district is to establish and follow the strongest possible
internal controls in this area of their finances. Receipts create a trail from
the transaction origination to whom or what entity the money is paid, when
and which individual received it. After a receipt is recorded and issued, the
cash should be locked up until deposited into the bank.
Processing of Checks and Cash Received in the Office or by Mail –

For funds that are received directly at the district office, cash receipts
must be issued, and recorded on a receipt in the computer software to
ensure that cash received is appropriately recorded, locked up at all times
while still in the office and then deposited on a timely basis, daily, if at all
possible.
 All blank checks must be locked up at all times.
 When mail is opened, the administrative personnel assigned to this duty

should make copies of received checks in the presence of other employees
(if there are other employees).
 All checks should immediately be stamped with a restrictive endorsement

that includes: a) For Deposit Only, b) bank name and c) bank account
number of the district.
 On the receipt the following items should be filled in with:
 Date
 Amount
 Who paid the money--Payer
 What the money was paid for
 Cash or check—if check, add the check number
 Who received the money--Payee
 If paid on an open account, put amount before the receipt, amount
received on debt and then new balance.
 Once specific funds are deposited, make a note on the receipt copy of
when the money was deposited and into which account/category deposited.
 When funds are deposited, make an entry into the ledger of the
appropriate account. A deposit can have individual transactions for each

receipt or split deposits. If the district is using QuickBooks Pro Accounting
software, sales receipts can be completed in the software.
Deposits - A deposit slip should be prepared with the first receipt of

funds each day and each cash receipt should be added to the deposit slip
throughout the day so the funds may be deposited on a daily basis. This
function may be performed in the accounting software as part of a ―blue
deposit bag‖ and then printed out to use with or as a deposit slip. This is a
strong recommendation from the auditors and a major part of internal
control.
Transfers – A transfer of money between bank accounts or between

accounts/categories is NOT ―Revenue‖ or ―Expense‖ and should not be
recorded or reported as such!!! QuickBooks and Quicken software
have a transfer recording function. This function should be used to
record a transfer of funds between banks, bank accounts, or
accounts/categories.
 Make sure the cash and checks are deposited to the proper bank
accounts.
 Do not hold large checks, such as Millage tax checks. Deposit them
immediately.
 Do not hold producer checks for a long period of time. Cash deposits of
all funds should be made daily.
 When completing deposit slips, include the following:
 Bank account number

 Name of person who paid the money and check number
 (With cash deposits, you may need to refer back to the receipts, and
that is one reason to place the deposit date on every receipt.)
 Record deposits, including electronic funds transfers (EFTs), into the

accounting software. The following should be recorded about each deposit:
 Received from
 If check, check number
 Proper account/category from chart of accounts (why received)
 Amount
 Date deposited into the bank
Check Signing Authority – By definition this is the person(s) who has

legal authority and is on record at the bank to sign checks. The district
board should make the initial decision for the person(s) who should sign
checks and document in the minutes of a board meeting.
 Ideally, anyone with check signing authority should not have access to:
 Accounting records and entries

 Cash receipts
 Petty cash funds

 There should be at least two board members with check signing
authority. When a check needs to be signed and one is not available, the
other authorized board member can sign.
 A current list of authorized check signers at the bank(s) should always be
available and up-to-date.
 Normally the treasurer is the main authorized check signer and another
board member should be named as back up. This could be rotated through
the board members.
 Ideally, the secretary should not be the signer of checks. This is a
commonly reported audit problem with the potential for misappropriation
of funds or the appearance of misappropriation.
 Blank checks should not be signed in advance.
 Anyone having access to district accounts shall be bonded.
 Bonding is an insurance policy that protects employers against employee
misappropriation of funds or theft.
 According to KRS 65.067, all officials who handle public funds are to be
bonded for an amount covering the maximum amount that they will have
under their control at any one time.
 Those who need to be bonded: administrative secretary, treasurer and
the back-up check signer.
 Elected officials who post bond and employees covered under a blanket
policy (e.g. Kentucky Association of Counties (KACo) are in compliance
with KRS 65.067.
 A collateral security agreement is necessary if the district ever has more
than $100,000 in one bank at any one time because the bank is only
insured for accounts up to $100,000 by the Federal Deposit Insurance
Corporation (FDIC).
 Blank checks should be properly controlled by keeping them under lock
and key when not in use.
 The sequence of checks should be accounted for when doing bank
reconciliations to make sure no checks are missing or stolen.
 Voided checks and cancelled checks should be properly marked and kept
for 7 years.
 Have stamps printed or stamped with the wording of “VOID AFTER
90 DAYS.”
 Any check outstanding for 90 days
 Should be investigated by calling the payee and reminding them of the
check to determine what the intentions are.
 If the check is lost or payment of the check stopped, then the amount
should be restored into the same account/category in the ledger in the
accounting software.
Bank Statement and Checks Reconciliation – These must be

reconciled promptly every month. This allows for the quick finding of
any errors or irregularities that can be tracked more easily sooner
rather than later. A good method for reconciling is to:
 In the checkbook,
 Add to the balance

 Interest earned
 Deposits not recorded
 Automatic credits not previously recorded.
 Subtract from the bank balance
 Service charges
 Checks not recorded

 Payments not recorded
 Mark off
 All checks paid against statement
 Amount of all deposits shown on statement
 List and total

 All deposits made but not shown
 All checks written and not shown on previous or current statements.
 To get the balance

 Enter bank statement balance.
 Add to the balance all and other credits not shown on previous or
current statements.
 Subtract all outstanding checks or payments.
 Once these steps are completed, the total on the bank statement should
agree with the district checkbook balance.
 If not in balance:
 Check addition and subtraction.

 Check amounts recorded in district checkbook against amounts recorded
on the bank statement.
 Look for outstanding checks (not cashed by the payee) from previous
statements.
 Check the amount the balance is off and see if it matches any deposit or
check amount.
 Make sure a deposit or check was not added in the subtraction process or
subtracted in any addition process.
 Once bank reconciliation is completed and in balance, the treasurer

should review and sign the bank reconciliation.
NOTE: The reconciliation process should be done in the software

program the district is using, either QuickBooks or Quicken.
Procurement – Purchases must fall into some aspect of the yearly

budget and all purchases should be regularly compared with budgeted
amounts.
 The district’s objective in purchasing should be to purchase the best

products, materials and services at the lowest cost.
 The board should approve all purchases and document in the minutes.
 Tax exemption should be used on all purchases.
 Districts need to make efforts to use the bidding process for necessary
services and products above a certain amount (set by the board).
 This will allow for possible discounts.

 It is suggested that districts get at least 3 bids for any purchase at the set
amount of $20,000.00 or more. (Note: This does NOT include Revolving
Fund Equipment!)
 Bids are not necessary for:
 Supplies, unless above the set amount

 Materials, unless above the set amount
 When services are a monopoly such as electricity, water, phone service.
 Bids should be properly advertised with:
 Description in general terms such as materials, supplies or services to be

purchased.
 Time of opening of sealed bids.
 Award to the lowest responsible bidder with letters to award contracts

and letters of notification to those not receiving a contract.
 Bids should not be awarded to companies or individuals where a conflict

of interest could arise, including family of district board members of district
employees. Districts should avoid any appearance of favoritism in the
process of bidding, either by supervisors or staff.
Procurement is the theme behind the cost of materials and goods the
district purchases, whether for resale or for use by the district, and should
be “the best product for the least amount of money.” These costs
must be tracked to provide the basis for ongoing planning and program
funding needed in the future. For all government programs, excluding
Equipment Loan Program purchases, the costs as well as the revenues must
be tracked and reported.
KRS 45A.345-385 - An act relating to contracts and purchases by local

governments (special districts-which include conservation districts and
watershed conservancy districts) has the following requirements:
For Procurement Purchases:
0- $ 500.00 Go and Buy It
$ 500 - $ 1000.00 3 Bids or Quotes
Over - $ 1000.00 Public Bid
For Construction or Maintenance of Construction:
0 - $3,000.00 Only Get One Bid
$3,000 - $10,000.00 3 Bids or Quotes
Over - $10,000.00 Public Bid

KRS 45A.365
 All contracts or purchases shall be awarded by competitive sealed

bidding, except as otherwise provided by KRS 45A.370-385
 The invitation for bids shall state whether the award shall be made on
the basis of the lowest bid price or the lowest evaluated bid price.
 The public shall be given notice of the invitation for bids for
advertisement in the newspaper of largest circulation in the local
jurisdiction at least once not less than seven (7) days nor more than twenty-
one (21) days before the date set for the opening of the bids. The
advertisement shall include the time and place where the bids will be
opened and the time and place where the specifications may be obtained.
 The bids shall be opened publicly at the time and place designated in the
invitation for bids. Each bid, together with the name of the bidder, shall be
recorded and be open to public inspection.
 A contract shall be awarded with reasonable promptness by written

notice to the responsive and responsible bidder whose bid is the lowest bid
price or the lowest evaluated bid price.
 The local public agency may allow the withdrawal of a bid where there is
a patent error on the face of the bid document, or where the bidder presents
sufficient evidence, substantiated by bid worksheets, that the bid was based
upon an error in the formulation of the bid price.
Each conservation district and watershed conservancy district will need to

decide the purchasing limits set for district employees and for certain
purchases. Also, each conservation district will need to decide how and
when purchases are to be made.
Certain items within the budget may or may not be purchased with prior
approval of the board. Certain items may or may not need to have quotes or
bids before purchased.
When conservation districts and watershed conservancy districts are setting

limits on check writing, it should be remembered that any check written for
an amount over $299.99, and spent inappropriately is considered a felony.
It includes any funds stolen from the district and from the citizens of the
county and state.
Inventory – Districts may have items kept for resale and the inventory of
these should be kept up to date. Some examples of items kept for resale
include:
 Filter fabric
 Seed
 Mulch netting
 Flags
 Erosion control blankets
Inventory can be updated daily with the financial software as products are
sold by keeping track of the following:
 Amount held before sale

 Amount sold
 Amount left at end of a sale.
As an example, filter fabric is sold by the foot, so that is the way it would be
recorded. The following would need to be included:
 Date beginning amount purchased

 Amount purchased initially
 Amount of current sale
 Daily inventory should include name of person buying, date sold, amount
sold, sales price and amount remaining.
With this information, proper reconciliation of deposits and receipts

can be performed and amounts on hand can be controlled. Each type
of product should be kept separate in the accounting software
inventory.
Accounts Payable and Cash Disbursements – When invoices or bills

are paid, the following information should be noted:
 Statements are usually a listing of invoices; therefore, owed money

should be paid from an invoice if there is one, not a statement,
with the invoice for backup. If a statement is used, the possibility for
double payment exists. An exception might be utility bills or others when
there is not an invoice or bill sent, only a statement.
 There should be on the invoice a detailed list of goods and/or services

that were provided.
 There should be a list of all costs or an itemized bill.
 Invoices should be received as soon as product is purchased if payment

is not made at time of pick-up, delivery, or when services are complete.
 Special attention should be paid to invoices as soon as they are received:
 Date stamp each invoice when it is received.
 Check to make sure all items listed on the invoice are received. Do an
inventory when products are received for verification.
 Check for discounts. Some companies offer discounts if paid by a certain

time.
 At the time an invoice is paid, mark it as PAID with the check number
and the date payment is made on the invoice for quick reference.
 The invoice should be retained in the proper file for at least 2

years after payment.
Tax Collection – Some districts collect sales tax on items sold, if the
buyer or item is not tax exempt. Keep good records on the amount
collected so the appropriate agency may be paid at the appropriate time.
Recordkeeping – Good records are a must to:

 Effectively carry out programs
 Document previous actions and policies
 Secure legal and financial rights of districts
 Protect the rights of citizens directly or indirectly affected by the actions
of the district
 Record the history and intent of public policy
 Respond to any Open Records Request
There is a special responsibility under Kentucky statutes for employees of

the conservation district to see that information created in the course of
daily business, public records, (whatever format-paper, electronic, or
other) as defined by statute, is maintained, organized and available for use.
This is emphasized in the language of the state’s Open Records Act (KRS
61.870), and that of the state Archives and Records Act (KRS
171.740). The intent is ―…to ensure efficient administration of
government and to provide accountability of government activities, public
agencies are required to manage and maintain their records according to
the requirements of these statutes.‖
Public records are recorded information (in paper, electronic and other
format) created or received by the conservation district board of supervisors
and employees that document a transaction or activity by or with any public
official or employee of that agency. As defined by KRS 171.410, public
records are ―all books, papers, maps, photographs, cards, tapes, disks,
diskettes, recordings and other documentary materials, regardless of
physical form or characteristics, which are prepared, owned, used, in the
possession of, or retained by a public agency.‖
Records Management is the systematic control of recorded information,

regardless of format, from the time a record is created until its ultimate
disposition. The system’s goal is to provide the right information to the
right person, at the right time, at the lowest possible cost. Records
management planning and schedules are essential for several reasons:
 To help the district legally decide which records to keep and which to
destroy
 To help the district evaluate documentation of its functions, policies,
decisions, procedures and essential transactions
 To permit the identification and proper control of records’ continuing
value.
 To give a district the economy and efficiency it needs to operate effectively
 To be able to locate the proper records in case needed for any purpose.
 A records retention schedule is essential for management of the many
records generated by a district.
There should be no more than three fiscal years of information in a district’s

regular filing system. The rest should be archived either in protective boxes
or filing cabinets, and a specific time of each year should be set aside to
archive and update the filing system.
Chairman of the Board of Supervisors for each district, by the terms

of KRS 171.680, should establish and maintain an active, continuing
program for the economical, efficient management of the district records.
It is recommended that the chair’s program should include:

 Effective control over the creation, maintenance, use and disclosure of
records in the conduct of current business,
 Cooperation with Kentucky Division of Conservation and field

representative working with your area in applying standards, procedures,
and techniques designed to improve the management of records,
 Promotion of the maintenance and security of records considered

appropriate for preservation and facilitation of the segregation and disposal
of records of temporary value,
 Following the provisions of the Commonwealth’s public records

management statutes, KRS 171.410-171.740 and the rules and regulation
of the Division of Conservation and your local district and
 Quick response to every Open Records Request as set forth in statute.
Forms – There are forms that a district must use for most of the various
activities and reporting in each district. Most of those forms are listed in
Appendix B and samples are available either in Appendix B or on Forms
Library page of the Division of Conservation Web site. If you need a form
that is not on the Forms Library page, contact your field representative or
the Division of Conservation office.
Annual Report – An annual report should highlight the goals (from

the annual work plan filed) and accomplishments of the district for the
past fiscal year. The summary financial statement may be included
with the report; however, this will not meet the KRS statute for
printing the legal notice.
 This is an excellent way for a district to ―brag‖ on themselves for the

things accomplished during the year. Conservation districts are a ―well-
kept secret‖ and should let people in their county know the good things that
are going on.
 A conservation district’s annual report can be published:
 In the local newspaper

 In a district newsletter
 In a district brochure
 Or, a district may just do a written report and forward copies to the
appropriate parties.
 Information and photos for the annual report are collected throughout
the fiscal year.
 At the end of the fiscal year the information is compiled.
 From the end of the fiscal year (June 30) the conservation district has
60 days to complete the annual report and send it to the appropriate
parties.
 The annual report is then sent to the following:
 Kentucky Division of Conservation

 Local county fiscal court(s)
 Division of Conservation field representative for your district

 Anyone else the district feels should receive it, such as landowners,
schools, other districts, etc.)
Annual Budget – The governing body of each district shall annually

prepare a budget after the work plan is completed. A budget is required,
essential and should be sufficient to carry out the Annual Plan of Work
and:
 Should be developed in conjunction with development of the annual plan

of work,
 NO FILING, NO SPENDING until the budget is filed with Fiscal

Court
 Is required to justify requests for funding to the Kentucky Soil and Water
Conservation Commission and to Fiscal Court,
 To be prepared by the district board with the assistance of the Kentucky

Division of Conservation Field Representative,
 A copy should be submitted to the Division of Conservation.
 A budget form is available in Appendix B - Forms, on the Division of

Conservation Web site or on Government Office of Local Development,
GOLD, Web site.
 If a budget must be amended, follow the same format but show original
and amended amounts and send copies to the local fiscal court(s) and
Division of Conservation.
 Annual Financial Report – This report for each district is to be

completed by the field representative (assigned to each district) at the
end of each fiscal year and is due to the Division of Conservation office by
September 1. The field representative is to prepare this report from
financial data from the bookkeeping files of the district, bank statements
and other data required and furnished by district personnel. This is a
helpful tool in monitoring bookkeeping practices, efficiency and
correctness. There is a sample form in Appendix B – Forms, page 62.
Summary Financial Statement – A sample form for this statement is

available in Appendix B – Forms. This statement may be used as an
annual report prepared by the district personnel or legal notice to be
published instead of a more detailed financial report required by fiscal
courts, GOLD and Division of Conservation.
Payroll – Records may be kept in QuickBooks, Quicken, a ledger, an Excel

ledger, or by an accounting firm hired by the district. However, the
summaries of payroll records must be entered into the software program in
order for district reports and records to be complete.
Payroll taxes must be paid with the appropriate form and on time.

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Módulo 3

Materia: Inglés técnico

En primer lugar, tenemos los diccionarios bilingües que son de utilidad

Antes de analizar la forma en que debemos usarlos, citaremos los nombres

Cambridge Essential English Dictionary

Collins Cobuild Intermediate Dictionary of American English + CD-ROM

Dictionary of Contemporary English for Advanced Learners + DVD ROM

Longman Business English Dictionary with CD-ROM - New Edition

Longman Dictionary of English Language and Culture New Edition

MacMillan English Dictionary for Advanced Learners - with CD-ROM.

Merriam-Webster´s Advanced Learner´s Dictionary

Merriam-Webster´s Collegiate Dictionary – 11th Edition

Materia: Inglés Técnico – Profesora: Patricia Rivera | 2

Larousse Diccionario Standard + CD-ROM - Español/Inglés Inglés/Español

Oxford Spanish Dictionary + CD-ROM – 4th Edition

Materia: Inglés Técnico – Profesora: Patricia Rivera | 3

(si desea comprarlo)

Materia: Inglés Técnico – Profesora: Patricia Rivera | 4

Frecuentemente, buscamos palabras aisladas. La entrada en el diccionario,

Guía para entender una entrada Inglés-Español (I)

bridge1 n [brɪdʒ] brew2

Oxford Language Dictionaries Online – Dictionary Skills Resource Pack

Como podemos observar, el término ―bridge‖ tiene numerosas

Materia: Inglés Técnico – Profesora: Patricia Rivera | 5

una amable oferta La miró comprensivo

Oxford Language Dictionaries Online – Dictionary Skills Resource Pack

El diccionario bilingüe también nos muestra la función gramatical que el

Recordemos que cuando hablamos de función gramatical, nos referimos a si

Ahora veamos la sección de Español – Inglés de un diccionario bilingüe.

Materia: Inglés Técnico – Profesora: Patricia Rivera | 6

deber1 More on this word Avisos sobre trucos de traduc-

En términos generales, cuando deber se emplea como…

© Oxford University Pre ss 2007

Oxford Language Dictionaries Online – Dictionary Skills Resource Pack

En las versiones online, por ejemplo de este diccionario, se encuentran links

En el caso del español también muestran los sustantivos con su género,

Este diccionario online, agrega la característica de un link que conduce

Cuando el diccionario bilingüe es de buena calidad, recoge una

Y, citando a Silvia Montero Martínez1:

―El COLLINS y el OXFORD suelen indicar las colocaciones

Materia: Inglés Técnico – Profesora: Patricia Rivera | 7

Figura 3.15: Entrada del COLLINS correspondiente a 'fiery'

Figura 3.16: Entrada del OXFORD correspondiente a 'fiery'

Figura 3.17: Entrada del COLLINS correspondiente a 'acérrimo'

Figura 3.18: Entrada del OXFORD correspondiente a 'acérrimo'

La colocación aparece como ejemplo en negrita, seguida de su equivalente

Figura 3.19: Entrada del COLLINS correspondiente a 'raw'

Figura 3.20: Entrada del OXFORD correspondiente a 'raw material' ―

Materia: Inglés Técnico – Profesora: Patricia Rivera | 8

Muchas palabras tienen más de una forma:

Los adjetivos (pretty, expensive) pueden ser:

Los verbos pueden ser conjugados en diferentes tiempos.

Algo a tener en cuenta al momento de buscar una entrada de diccionario,

Encontrar la palabra clave

Cuando se desea buscar un término compuesto por varias palabras, por

La palabra clave es normalmente un sustantivo o un verbo.

Materia: Inglés Técnico – Profesora: Patricia Rivera | 9

1.m. Repertorio de palabras difíciles o dudosas con su explicación:

la novela cuenta con un glosario de los lugares geográficos en los que se

2.Vocabulario de términos de una misma disciplina, de un mismo campo de

un glosario de términos de telecomunicaciones.

glosario de poesía popular.

En nuestro caso, la que aplica es la segunda acepción. El glosario puede ser

Accounting, Banking and Financial