Welcome to the Michigan State University Year-End 2025 Cutoff Procedures web site. Outlined in the following links are the University’s accounting procedures for the end of fiscal year 2024-25. Please visit this web site frequently throughout the year end close process for the most up to date information. Please direct all questions to the Office of Financial Reporting at Financial.reporting@ctlr.msu.edu
Note: Documents on this page are in PDF format. In order to view PDFs you will need Adobe Acrobat Reader
Year End Cutoff
- Click for a complete download of the Year-End 2025 Cutoff Procedures.
- Click for Calendar of the Year-End 2025 Cutoff Dates.
- Click for the Fiscal Year End 2024 Accounting Cutoff Procedures Campus Forum Presentation - 2025 Presentation Upcoming
- Click to View a Recording of the 2024 Cutoff Town Hall Presentation - 2025 Presentation Upcoming
For a review of the individual Year-End 2025 Cutoff Procedures sections:
- Index: Year-End 2025 Cutoff Significant Dates Summary
- Index: Year-End 2025 Cutoff Significant Dates Summary (Excel version)
- What is New: Summary of New or Changed Year End Cutoff Procedures
- Section A: Finance System Close Dates and New Year Activation Dates
- Section B: Purchasing and Payments
- Section C: Cash Receipts and Departmental Receivables
- Section D: Intra-University Financial Documents
- Section E: Account Maintenance and Accounting String Elements.
- Section F: Human Resources and Payroll
- Section G: Capital Equipment/Assets
- Section H: Budget Reallocations and Organization of Interest (OOI)
- Section I: New Fiscal Year Information
- Section J: KFS Access/Role Review