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Wisconsin Accounting Manual


Please see the WAM Revision Tracking worksheet below to determine which sections have been recently revised.

PRIMARY REPORTS - WiSMART to STAR Crosswalk
Primary STAR Reports (STAR SharePoint Site)

WAM Revision Tracking 

Popular Job Aids
Finding Suppliers

Regular Deposit (Direct Journal Payment)
Validating and Adjusting Payroll, Tax and Fringe Benefit Accounting
Inter Unit Billings


Section 01 - Introduction
01-01  Purpose
01-02  Basis of Accounting
01-03  Department of Administration Responsibilities
01-04  Manual Maintenance
01-05  STAR Processing Schedules

Section 02 - Chart-field Coding
02-01  Chart of Accounts
02-02  Business Unit Conversion Table
02-03  Account Sub-Classification Descriptions
02-04  Fund Table
02-05  Account Codes
02-06  Chart-field Maintenance  

Section 03 - Budgeting
03-01  Appropriations
03-02  Appropriation Types
03-03  Appropriation Increases and Decreases
03-04  Sum Sufficient Appropriations
03-05  Budget Loading
03-06  Operating Budgets
03-07  Non-Budget Appropriations
03-08  Appropriation Monitoring

Section 04 - Encumbrances
04-01  Requisitions
04-02  Encumbrances
04-03  Carryover of Encumbrances
04-04  Cancelation of Prior Year Encumbrances

Section 05 - Accounts Payable, Inter and Intra Unit Payments and Transfers
05-01  Supplier Table Maintenance
05-02  Prompt Payment
05-03  Invoice Review
05-04  Purchasing Card
05-05  Contingent Funds
05-06  ACH Payments
05-07  IAT Payments
05-08  Finding Suppliers (Vendors within STAR)
05-09  Accounts Payable Payments
05-10  Municipality Payments (Including LGIP-Direct Payments)
05-11  On-Demand Payments
05-12  Specialized Payments
05-13  InterUnit and IntraUnit Billings and Transfers (coming soon)
05-14  Payroll, Tax and Fringe Benefit Accounting
05-15  Refund of Revenue Payments Involving Projects


Section 06 - Expenditures and Travel
06-01  Appropriation Required
06-02  Requirement to Record Fees Collected and Retained by a Contractor
06-03  Employee Travel
06-04  Capital Expenditures
06-05  Credit-Debit Card Processing Fees
06-06  Employee Recognition Awards
06-07  Meetings, Breaks and Meals
06-08  Lump-Sum Payments for Unused Leave
06-09  Employee Taxable Fringe Benefits
06-10  1099 Reportin
06-11  Accounting for Leases (Coming Soon)
06-12  Debt Service

Section 07 - Revenues and Accounts Receivable
07-01  Accounts Receivable
07-02  Gifts and Donations
07-03  Incidental Receipts
07-04  Miscellaneous Receipts
07-05  Refund of Expenditures 
07-06  Sales Taxes
07-07  Insurance Losses
07-08  Indirect Cost Reimbursements
07-09  Surplus Property
07-10  Recording Deposits During the Year-End Closing Period
07-11  Refund of Expenditure Deposits Involving Projects


Section 08 - General Ledger, Adjustments and Closing
08-01  STAR Ledgers
08-02  Journal Entries

Section 09 - Treasury
09-01  Cash Deposits (Direct Journal Entry)
09-02  Automated Receipting Applications
09-03  Recording Cash Deposit Transactions for Automated Cash Receipting Applications
09-04  Cancel Payments (Stop Payments and Voids)
09-05  Stale-Dated Check (aka Canceled Drafts)

09-06  Cash Handling Procedures

09-07  Local Depository Accounts
09-08  Monitoring and Reconciling Electronic Lockbox Payments
09-09  Wire Transfer Payments


Section 10 - Contracts, Grants and Federal Draws
10-01  Central Federal Draw
10-02  Schedule of Expenditures of Federal Awards (SEFA)
10-03  Refunds of Expenditures - Federal Draw Related

Section 11 - Project Costing
11-01  Project Costing User Roles
11-02  Capital Project Appropriations
11-03  Establishing Capital Projects
11-04  Capital Project Budgets
11-05  Encumbering Capital Project Contracts
11-06  DFD Contract Payments
11-07  Capital Projects - Direct Payments
11-08  Closing Capital Projects
11-09  Capital Project Accounting

Section 12 - Reporting
12-01  Reports

Section 13 - Security
13-01  STAR System Security

Section 14 - Internal Controls
14-01  Internal Control Plans
14-02  Approval Audit Trail
14-03  Retention of Supporting Documentation Updated 06/01/2017
14-04  Internal Control Procedures for Accepting Credit-Debit Card Payments

Section 15 - Fiscal Year Supplements
15-01  FY 2015 - 13th Month Cash - Removed
15-02  FY 2015 - Splitting Federal Grant Award Authority Between FCM and STAR - Removed
15-03  FY 2015 - Vendor-Supplier Maintenance During the WiSMART-STAR Transition 
15-04  FY 2015 - Customer Maintenance During the WiSMART-STAR Transition 
15-05  FY 2016 - Final WiSMART Processing Schedule
15-06  FY 2016 - Initial Payroll and Fringe Benefit Accounting
15-07  FY 2016 - Early-October Payments
15-08  FY 2016 - Payroll Accounting for Pay Period 20B
15-09  FY 2016 - Corrections to the WiSMART GL Conversion 
15-10  FY 2016 - Year-End Appropriation Certification and Closing Schedule 
15-11  FY 2016 - New Fiscal Year Chartfield Requests Updated 06/01/2017

Section 16 - Inventory, Trackable Assets and Capital Assets
16-01  Inventory (coming soon)
16-02  Trackable Assets
16-03  Capital Assets

16-04  Capital Leases and Operating Leases
16-05 Asset Management Acquisition Report
16-06 Asset Management Definitions (e.g. Profiles, Categories, Types, etc)
16-07 Asset Net Book Value Report


Section 17 - Payroll
17-01  Supplements and Other Payroll Accounting Prior to R2 
17-02  Supplements and Other Payroll Accounting Post-R2 (2016 Payroll 1B and Later) 


Section 18 - Period-End
18-01 Monthly Pre-Closing Checklist 
Month-End Checklist Workbook (updated 6/28/2017)
18-02 Recording old and new year transactions during the Statutory throw-back period (update 6/28/2017)
18-03 AP/Expenses/PO Roll - Post Closing Process (update 7/26/2017)
18-04 Between-Year Expenditure and Revenue Adjustments (update 7/26/2017)
18-05  FY 2017 Form 78 Calculations/Adjustments (new 8/29/2017)

See FY 2017 Closing Page for additional year-end information!