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Office of the Controller
  • Accounting
  • Cashiers
  • Financial Reporting
  • Payroll
  • Student Accounts
  • Tax Services
  • Travel
  • Receivables
  • Training

< Accounting

< Cashiers

  • eCommerce at MSU

< Financial Reporting

  • Financial Statements

< Payroll

< Student Accounts

  • Tuition Rates by Semester
  • Tuition And Fees Calculator
  • Net Price Calculator
  • Student Receivables
  • Sponsored Accounts
  • 1098-T FAQ

< Tax Services

< Travel

< Receivables

  • Loans Receivable
  • Delinquent Receivables
  • Returned Checks and ACH Payments

< Training

  • Students and Parents
  • Faculty and Staff
  • Fiscal Officers
  • Forms
Controller > Financial Reporting >

Year End Cutoff Procedures

Welcome to the Michigan State University Year-End 2026 Cutoff Procedures web site. Outlined in the following links are the University’s accounting procedures for the end of fiscal year 2025-26. 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 2026 Cutoff Procedures.
  • Click for Calendar of the Year-End 2026 Cutoff Dates.
  • Fiscal Year End 2026 Accounting Cutoff Procedures Campus Forum Presentation
  • Recording of the 2026 Cutoff Town Hall Presentation

For a review of the individual Year-End 2026 Cutoff Procedures sections:

  • Index: Year-End 2026 Cutoff Significant Dates Summary
  • Index: Year-End 2026 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

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