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Year-End Resources for Judicial-Related Offices (JROs)

Year-End Presentation Information

Prior to the end of each fiscal year, the Justice Administrative Commission (JAC) conducts a courtesy meeting on behalf of all Judicial-Related Offices (JROs) administratively served by JAC to discuss Year-End requirements and deadlines. The Year-End Agenda and Presentation, which includes a comprehensive due-date calendar, and additional resources are provided below:

• 2022-2023 Year-End Agenda    New FY 2022-2023
•   2022-2023 Year-End Presentation -        FY 2022-2023
•   2022-2023 Year-End Calendar -        FY 2022-2023
•   2022-2023 Certified Forward Due Dates -        New FY 2022-2023
•   Updated JAC Lump Sum Certifications Form Example -        NEW
•   JAC Lump Sum Certifications Form -       
•   Budget Transfer Request Form (interactive PDF form: requires Acrobat Reader**) -       

Financial Statements Workshop Presentation and Resources

At the end of the fiscal year, the Financial Services Section conducts a Financial Statements Workshop, compiles the Financial Statements for all JROs served by JAC, and reports the Year-End financial data to the Department of Financial Services. The Financial Statements Presentation, which includes a comprehensive agenda, due-date calendar, financial statement forms, and additional resources for JROs are provided below:

• Financial Statements Presentation    FY 2022-2023
•   Financial Statement Workshop Q and A -       
•   Financial Statement Definitions -       

Financial Statement Forms for JROs served by JAC

The following forms will be discussed during the Financial Statements Workshop. They are listed in order by due date. The Financial Statements Checklist (updated 8/14/2023)  has been provided as a handy tool to assist with the timely remittance of required financial documentation.

Forms are unavailable until DFS finalizes the forms.

Financial Statements Checklist DOC Updated 10/02/23

Due 06/01/23 Declaration of Intent PDF

Due 07/06/23 Consideration of Fraud PDF

*Not Yet Set* Operating Leases Worksheet (P6) EXCEL

Due 07/14/23 Receivable Information EXCEL

Due 07/14/23 Capital Asset Inventory Information Due *

Due 07/18/23 Compensated Absences/Leave Liability Information Due *

Due 08/22/23 Agency Head Certification Form DOC

Due 10/11/23 Subsequent Events Form P4 PDF

Due 10/11/23 Certification of GASB 87 and 96 Form PDF

Due 11/03/23 Agency Representations for Annual Comprehensive Financial Report (ACFR) DOC

Due 11/03/23 Agency Representations for Schedule of Expenditures of Federal Awards (SEFA) PDF

*For these items, please provide either a BOMS report or a completed workbook that will be emailed to the office by JAC Financial Services.

Reference Guides and Examples

Compensated Leave Liability

Compensated Absences Leave Liability (CALLs) Workbook, including crosswalk to Trial Balance

BOMS Leave Liability Report, including crosswalk to Trial Balance

Capital Assets

BOMS Capital Assets Summary Compared to the Trial Balance Example

Job Aid for running the BOMS Year-End Inventory Report

Non-BOMS Capital Assets Summary Compared to the Trial Balance Example

Transfers In / Transfers Out and Due To / Due From

Due To & Due From Information EXCEL

Transfers In & Transfers Out Information EXCEL