**Documents are supplied in PDF format and require the free Acrobat Reader for viewing or printing. If you need an alternate format, please contact us via email or phone (207-626-8420).

Please visit the Accounting FAQ section for additional information regarding journals.

Notes:

• COAJ Documents:
  • Please make sure that COAJ documents are still prepared using the Journal Document Template. These documents, along with proper backup, are still sent for scanning into Fortis.
• Please make sure to check the document comments regarding rejected documents before contacting OSC. If you still have questions about the reject after reading the comments, you can inquire further.
• Please make sure to check document catalog for the status of journal processing. It is up to each agency to monitor their own journals. Especially during month, quarter and year end processing.
• Please make sure to include Accounting Period on paper journals, especially during month, quarter and year end processing.

Header Information

Please make sure to complete the header tab on your documents. This is very important during month, quarter and year end processing.

Section Objectives:

• Understand the new chart of account elements in Advantage
• Identify and configure key chart of account tables
• Understand interrelationships and dependencies among the chart of account elements
• Create an accounting template
• Understand and use event types and posting codes
• Understand the relationship between event types and required chart of account elements
• Understand budget structures and their corresponding components, controls and their related chart of account elements
• Create general accounting documents
• Process Journal Voucher (JV)
• Process Internal Exchange Transaction (IET)
• Process Accounting Based Spending Adjustments (ABSJ)

Advantage's Chart of Accounts functionality provides an account structure to classify financial information according to the dimensions needed to support the various uses of the State of Maine's (SoM) financial information. In this way, you can measure where monies are collected and spent. You can categorize each transaction using independent characteristics so that you can record and report on financial activity. Another aspect of the chart of accounts is the consolidation of information into rollups that you can use for reporting and budgeting. The chart of accounts can accommodate many discrete elements, sub elements and multiple associations for establishing hierarchies and rollups.

Advantage addresses reporting needs - fund accounting, adherence to budget and other management tracking activities. Using its flexible coding structure, you can produce sets of financial reports in which the same dollar amounts can be classified in different ways: program managers receive reports that cut across organizational lines pertaining to specific programs; department managers receive reports for their organizations and programs; legislators receive appropriations reports. Advantage produces these reports from the same common database.

**Documents are supplied in PDF format and require the free Acrobat Reader for viewing or printing. If you need an alternate format, please contact us via email or phone (207-626-8420).

Section Objectives:

• Establish a fixed asset
• Describe the shell generation process
• Discuss system criteria to allow shell generation and review the policy for a missing shell
• Create a Fixed Asset Acquisition (FA) Document manually
• Add a Betterment to an existing fixed asset (FA)
• Process adjustments to fixed assets by establishing Fixed Asset Documents (FD, FI, FP, FE, FX, FM, ME)
• Transfer a Fixed Asset (FT)
• Cancel a Fixed Asset (FC)
• Dispose of a Fixed Asset (FD) (Acquisition/Disposition is validated against the Fixed Asset Disposition Method (FADM) table)
• Review the Construction-in-Progress process and understand its relationship with Fixed Asset Documents
• Review fixed asset inquiry tables (Fixed Asset Registry (FAR) Header, FAR Registry, FAR Accounting, FAPR, and Fixed Asset History (FAHIST))
• Review fixed asset validation tables: Fixed Asset Disposition Method (FADM), Fixed Asset Group (FAGRP), Fixed Asset Group Class (FAGCS), Custodian (CUSD), Fixed Asset Capitalization Criteria (FACC), Fixed Asset Type (FATP), Location (LOC), and Location Class (LCLS)
• Review System tables: Commodity (COMM) and Commodity Threshold Fixed Assets (COMMFA)
• Review the approval process for fixed assets
• Review fixed asset reports
• Work with error messages and handling

This section will introduce you to how the State of Maine uses Advantage to run the Fixed Assets process. A fixed asset (FA) is an asset with a useful life of more than one year which is not consumed. An asset of an organization is classified as a fixed asset for accounting purposes.

Advantage Fixed Asset processes enable users to manage and control their organization's fixed assets throughout the life cycle of the asset. The tracking of a fixed asset begins with the acquisition of the asset, includes any maintenance transactions to record asset changes (such as improvements, modifications and transfers) and ends with asset disposal.

This section will also introduce you to the improvements made in the Fixed Assets business processes with the implementation of Advantage.

**Documents are supplied in PDF format and require the free Acrobat Reader for viewing or printing. If you need an alternate format, please contact us via email or phone (207-626-8420).

BGPDR / BGPHR

This message is to inform users of a change in workflow related to budget documents (BGPDR and BGPHR).  Any budget document where the default action code is set to ‘Reject’ will workflow to the Controller’s Office to be rejected.  This is to prevent decentralized budget structures from having constraints that cannot be overridden by the Controller’s Office when necessary (i.e. budget errors on interfaced payroll and stacap).  The only exceptions to this new workflow rule are for “Pre-Encumbered >=0” and/or “Encumbered >= 0

 

This change is necessary to allow the Controller's Office to process transactions that include detail accounting, but for which budget errors are thrown; without this change, detail accounting would have to be removed manually and the transaction processed without detail accounting.

Section Objectives:

• Define the chart of accounts cost accounting attributes
• Describe the purpose of cost accounting reimbursable budget structures
• Setup a Major Program structure and establish reimbursable budgets
• Process accounting transactions that affect reimbursable budget structures
• Describe the Cost Accounting transactions approval process
• Review and correct validation and submission error messages
• Describe the specific conventions adopted by Maine in each business area

Cost Accounting is the tracking of accounting events that are associated with a special purpose. The purpose could be defined by funding received from an outside entity like a Federal award or third-party award. Also, the purpose could be grouping costs together for internally defined reasons (for a special spending initiative or specific costs incurred to provide a service). In many cases, Cost Accounting activity is tracked for the purposes of billing an outside entity to reclaim some or all of the costs. In the State of Maine, Cost Accounting functionality is used primarily for grants and Federally-funded projects. It is similar to the Grant Accounting and Project Accounting modules in MFASIS in that it allows for the establishment of funding agreements, identification of costs and revenues by grant and project, and automated reimbursement of grant and project costs.

This section will introduce you to the use of the Major Program structure in the Cost Accounting business area of Advantage.

For Cost Allocation and STACAP information, please visit our Stacap page located in the Administration Section.

Effective May 11, 2015, MaineCare providers must access the Maine Integrated Health Management System (MIHMS) at the following link  https://mainecare.maine.gov/ProviderHomePage.aspx to register for Electronic Funds Transfer (EFT).  EFT Registration For MaineCare providers is now only available as part of Provider Enrollment or Provider Maintenance on the MIHMS Portal.

**Documents are supplied in PDF format and require the free Acrobat Reader for viewing or printing. If you need an alternate format, please contact us via email or phone (207-626-8420).

**If you are having trouble downloading the form in Internet Explorer, please try using either Chrome or Firefox.

This section is intended for State of Maine employees who are required to travel. The State Controller is required, with the approval of the Commissioner of Administrative & Financial Services, to establish policies for travel expense reimbursements. 

All Travel Forms can be located on the Forms page of this website under the heading "Travel".

• Looking for travel policy? Please see Chapter 10 of the SAAM Manual.
• Looking for the mileage rate? Please see Mileage & Other Information. 
• Looking for per diem and lodging rates? Please see General Services Administration.
• Looking for maps? Please see Travel Resources page of this section.
• Looking for an expense or advance form? Please see Forms page.
• Have a question? Try our FAQ section for commonly asked questions.

State of Maine government is involved in a large number of diverse activities, spread out over a large geographic area. The State is responsible for government functions that must continue because they are essential to an orderly and reasonably safe society. Any level of loss can become significant, especially when those losses compromise the State's ability to carry out its organizational missions.

This is where Risk Management comes in. The risk management process is a specialized version of traditional problem solving. It addresses the set of business asset management that deal with losses and exposures to loss.

Who are we?

We are insurance, claims and loss control professionals. We pride ourselves on integrity, innovation, dedication to protection of lives and property, and good stewardship of the State's assets. We are committed to providing high-quality insurance, loss control and claims services to all state agencies, the State's higher educational institutions and some quasi-state agencies all at the lowest possible cost. This website will provide you with access to some of our services. Please check our site often, as we intend to keep it current and useful.

Need to contact us? Call 1-800-525-1252 or 287-3351

Risk Management Insures:

Examines and audits all State payrolls; reviews and reconciles all payroll deduction accounts; coordinates with insurance and deferred compensation carriers; processes all garnishments and all court ordered payments; and processes all special payroll payments to employees and all retroactive payments. In an ongoing effort to provide timely information on central payroll and personnel issues, this site will highlight topics that are useful in State Departments day-to-day payroll and personnel operations.

All Payroll Forms can be found on the Forms page of this website.

*PLEASE NOTE: New IRS Withholding Tables Frequently Asked Questions

Upcoming Holiday Processing Schedules 2024

Cycle A - Early Payroll schedule for the July10th pay date

• Monday, July 1 Pay forms must be in Central Payroll by 12:00 p.m.
• Tuesday, July 2 MS-TAMS Agencies must complete lockdown by 2:00 p.m. Payroll officers who may need additional time to process time and attendance entries should contact Central Payroll before noon on Tuesday.
• Wednesday, July 3 OSC processes edits. Batch Pay processing will begin at 6:00 p.m.
• Thursday, July 4 Holiday - Independence Day
• Friday, July 5 Holiday - Day after Independence Day
• Monday, July 8 - Payroll Reports ready by 10:00 a.m.

Reviews statewide and agency level internal controls to manage risk of loss or misuse of assets, risk of inaccurate financial reporting and risk of non-compliance with applicable laws and regulations. Assists in the implementation of the internal control law (5 MRSA, §1541,sub-§10-A) and continued monitoring of compliance with this law. All findings resulting from external audits are followed up by this division to ensure that appropriate corrective action has been planned and implemented. The division performs information system audits on State systems that have direct effect or influence on the risks mentioned above. The division also pursues issues of potential financial impropriety and associated internal control implications.

The Financial Reporting & Analysis Division welcomes you to our website, which provides information for citizens, financial analysts, investors and State of Maine employees. We invite you to explore and make use of the information available on our website. The Financial Reporting & Analysis Division prepares and distributes numerous financial reports, including:

• Maine's Comprehensive Annual Financial Report, which is prepared in accordance with generally accepted accounting principles (GAAP);
• Maine's Schedule of Expenditures of Financial Awards (SEFA), which is prepared in accordance with the United States Office of Management & Budget (OMB) Uniform Guidance;
• The State's Monthly Undedicated Revenue Reports for the General and Highway Funds; and,
• Selected budgetary financial information, prepared on the State's modified cash basis of accounting.

This Division is responsible for coordinating the annual financial closing process with all State agencies and Component Units; coordinating the annual financial audit and Statewide Single Audit with the State Auditor. This Division also coordinates reporting governmental capital assets, as well as trust and proprietary fund assets.

Members of our staff act as Agency Liaisons to provide technical assistance, training and information to CFO's and other financial personnel statewide. Our continuing goal is to help State agencies develop sound internal controls, properly record financial transactions, and comply with all applicable laws and rules relating to financial matters.

The State of Maine has been awarded the Government Finance Officers Association's (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the FY19 Comprehensive Annual Financial Report marking the 13th consecutive year of recognition.

We are committed to providing comprehensive and useful financial information for the State of Maine. We hope you will find the information and services available on the website informative and useful. If you have suggestions or comments regarding the website, please send your comments to us at: financialreporting@maine.gov.

The ERP (Enterprise Resource Planning) Business Operations division is responsible for the day-to-day business operations and functional development and support of the Controller’s Office enterprise systems, including the Advantage Financial System and Data Warehouse Systems. The Division is also responsible for researching and analyzing business needs, formulating and defining scope, objectives and enhancements to existing OSC systems to meet the business needs of all departments using those enterprise systems.