The design phase consultant submits documents to FAC.

The DECA Project Manager reviews and approves,

The Capital Projects Manager approves,

The State Buyer publishes bid.

After bid closes, State Buyer, design consultants, DECA Project Manager, and Capital Projects Manager review bids and select contractor (low bid).

State Buyer awards contract.

The selected contractor commences the project.

Capital Projects Manager holds progress meetings semimonthly with DECA Project Manager during construction phase.

Fixed Assets Accountant tracks capital project expenses.

Obtain invoice copies from Capital Projects Manager; contractors submit invoices which are approved and paid directly by the state.

Record construction in Progress (CIP) costs during construction as invoices are received, or transfers occur, at least weekly.

Journal voucher type CR05 to Bank 29, DR capital expense

Record transfers to/from Banner state accounts.

Journal voucher DR capital project fund, CR Bank 29

Reconcile Banner CIP expenses to eMARS statements monthly to ensure all CIP has been recorded.

■ DR CIP,

■ CR state capital grant revenue, grant revenue, or prepaids for amounts remitted to 132Y account, or payable to state for moneys to be sent to state 132Y

Grant Accountant draws down funds spent on capital construction projects.

Determine the amount of capital expenses to be reimbursed by the grant.

Post grant receivable invoice.

Draw to draw funds from grantor (G-5 or other grant invoice).

Notify cashier to expect payment and apply to receivable (see Cash Receipts section for posting of grant payments).

Capital Projects Manager wraps up the construction phase when the contractor completes the project.

Complete punch lists with construction contractor to ensure final project meets all specifications.

Obtain appropriate occupancy certificates.

Ensure total project costs have been entered into eCOMM and paid by the state.

Request OSBD to submit a form SAS-5 to transfer the unobligated balance of the project budget back to the funding source.

Submit a form SAS-14 to inactivate the project account.

Fixed Assets Accountant capitalizes the project when the capital construction project is completed, all expenses have been paid, and OSBD has inactivated the project account.

Reconcile the total project cost between the final eMARS report from the state and the Banner CIP account.

Summarize and document all expenses in the document management system.