Supporting The agency should retain sufficient supporting documentation to provide Documentation auditable records containing evidence of required coding elements, supervisory review and approval. GL Journal Coding See subtopic “ATA Structure for more information on required Cardinal coding Requirements” elements. The documentation should be labeled with the Cardinal generated Journal ID in order to easily tie the source documentation to the system. See subtopic for more information regarding entitled “Records Retention” retention requirements. While the use of the Cardinal GL Journal Entry Form on the Cardinal website, to provide documentation for entry coding and approval indicates adherence to Statewide requirements, its use is optional and substitute forms and procedures by individual agencies are allowed as long as sufficient documentation is maintained. ______________________________________________________________ Agencies that collect State Sales Tax are required to file a sales tax return State Sales Tax Returns with the Department of Taxation (Tax) on a monthly or quarterly basis (§58.1-615, See CAPP Cardinal Topic No. 20205, Code of Virginia). – for details on recording the collection of sales tax. Deposits, The agency should utilize Method 1, creating an AP voucher to disburse the money to Tax by their established due date. In order for Tax to properly account for the payments received, the paying agency must include their FEIN in the Account field on the Invoice Information “Customer Number” tab in the AP Module. Additionally, the tax account period must be noted in the field on the Payment tab in the AP Module. “Message” The agency will also need to electronically submit Form ST-9 Virginia Retail Sales and Use Tax Return to the Department of Taxation at unless they have filed a waiver. ______________________________________________________________
Supporting Documentation The agency should retain sufficient supporting documentation to provide auditable records containing evidence of required coding elements, supervisory review and approval. See subtopic “ATA GL Journal Coding Structure Requirements” for more information on required Cardinal coding elements. The documentation should be labeled with the Cardinal generated Journal ID in order to easily tie the source documentation to the system. See subtopic entitled “Records Retention” for more information regarding retention requirements. While the use of the Cardinal GL Journal Entry Form on the Cardinal website, to provide documentation for entry coding and approval indicates adherence to Statewide requirements, its use is optional and substitute forms and procedures by individual agencies are allowed as long as sufficient documentation is maintained. ______________________________________________________________ State Sales Tax Returns Agencies that collect State Sales Tax are required to file a sales tax return with the Department of Taxation (Tax) on a monthly or quarterly basis (§58.1-615, Code of Virginia). See CAPP – Cardinal Topic No. 20205, Deposits, for details on recording the collection of sales tax. The agency should utilize Method 1, creating an AP voucher to disburse the money to Tax by their established due date. In order for Tax to properly account for the payments received, the paying agency must include their FEIN in the “Customer Account Number” field on the Invoice Information tab in the AP Module. Additionally, the tax account period must be noted in the “Message” field on the Payment tab in the AP Module. The agency will also need to electronically submit Form ST-9 Virginia Retail Sales and Use Tax Return to the Department of Taxation at unless they have filed a waiver. ______________________________________________________________