Part 1. Business and Financial Administration
1.1. Business and Financial Functions
1.2. Information Access and Security
1.3. Financial Accountability
1.3.1. Internal Controls
1.3.2. Signature Authority
1.3.3. Financial Records Retention
Part 2. Fund Accounting
2.1. Account Structure
2.2. Types of Funds
2.2.1. Education and General Funds—14- and 20-Accounts
2.2.2. Service Center Funds—18-Accounts
2.2.3. Designated Funds—19-Accounts
2.2.4. Contracts and Grants—26-Accounts
2.2.5. Auxiliary Enterprise Funds—29-Accounts
2.2.6. Gift Funds—30-Accounts
2.2.7. Loan Funds—32-Accounts
2.2.8. Unexpended Plant Funds—36-Accounts
2.2.9. Investment in Plant—39-Accounts
2.2.10. Agency Funds—41-Accounts
2.2.11. Endowment Funds—57-Accounts
2.2.12. Annuity and Life Income Funds—58-Accounts
2.2.13. Retirement of Indebtedness—87-Accounts
2.3. New Account Requests
2.4. Balance Forwards
2.5. Account Reconciliation
2.6. Overdraft Approval
Part 3. Budget
3.1. Operating Budget
3.2. Budget Concepts and Terminology
3.3. Budget Adjustments and Changes
3.4. Disposition of Fiscal Year-End Account Balances
Part 4. Fund Transfers and Corrections
4.1.
Guiding Principles
4.1.2.
VT2 Guidelines
4.2. Interdepartmental Transfer Guidelines
4.2.1. Budget Transfers
4.2.2. Expense and Income Transfers and Corrections
Part 5. Sales of Goods and Services
5.1. Internal
5.2. External
5.3. Accounts Receivable
5.3.1. Centralized Receivables
5.3.2. Sponsored Receivables
5.3.3. Other Receivables
5.4. Unrelated Business Income Tax (UBIT)
5.5. Sales Tax
5.6. Sales and Services NSF Checks
Part 6. Cash Handling
6.1. Cash Handling Introduction and Resources
6.2. Cash Collections
6.3. Check Collections
6.4. Credit Card Collections
6.5. Deposits
6.6. Petty Cash Funds
6.7. Imprest Funds
Part 7. Purchasing — Faculty
and Staff Handbook
Part 8. Contracts Administration—see the Business
Contracts/Agreements page
8.1. Business Contracts and Agreements Introduction and Resources
8.2. Responsibilities
8.3. Contract Processing Requirements
Part 9. Expenditure Policy
See also Accounts
Payable
9.1. Expenditure Policy Introduction and Resources
9.2. Expenditure Policies
9.2.1. Entertainment and Official Occasions Expenses
9.2.2. Other Reimbursements
9.2.3. Bottled Water Purchase
9.2.4. Prepayments
9.2.5. Communication Device Allowance
9.2.6. Use of Credit Cards for Official University Business
9.2.7. Advances for Research Subjects and Survey Participants
9.3. Payment Process
9.3.1. Vendor Identification
9.3.2. Purchase Order Vouchers
9.3.3. Nonpurchase Order Vouchers
9.3.4. Invoices
9.3.5. Discounts and Credits
9.3.6. Freight
9.3.7. Payment Generation and Distribution
9.3.8. Payments on Hold
9.3.9. Unclaimed Property
9.3.10. Refunds
9.4. Other Payment Methods
9.4.1. Payments to Other State Agencies
9.4.2. Wire Transfers
9.4.3. Procard
Part 10. Costing
10.1. Cost Guidelines
10.2. Facilities and Administrative Rate
10.3. Service Centers
Part 11. Travel
11.1. Travel Introduction and Resources
11.2. Travel Authorizations
11.3. Travel Arrangements
11.4. Cash Advances for Travel
11.5. Travel Reimbursements
11.5.1. General Information for Travel Reimbursements
11.5.2. Transportation
11.5.3. Meals and Lodging
11.5.4. Other Expenses
11.5.5. Receipts
11.5.6. Nonemployee Travel Reimbursement Procedures
Part 12. Independent Contractors
12.1. Introduction and Resources
12.2. Authorizations
12.3. Classification of Independent Contractors Versus Employees
12.4. International Visitors
12.5. Payments, Including Honoraria and Stipends
12.6. Taxes
Part 13. Payroll and Fringe Benefits
13.1. Collection by Payroll and Other Deductions
13.2. Payroll Disbursements
13.3. Benefit Accounts
Part 14. Scholarships and Fellowships
Part 15. Student Accounting
15.1. Tuition and Fees
15.2. Loans
15.3. Tuition and Fees Returned Payments
15.4. Collection of Past Due Accounts
Part 16. Inventory Control and Property Management
16.1. Inventory Control and Property Management Introduction and Resources
16.2. Acquisition of Equipment
16.3. Removal of Equipment from the Inventory
16.4. Other Transactions Relating to Equipment
16.5. United States Government-Owned Equipment Table of Contents
16.5.1. Introduction
16.5.2. Acquisition of Equipment
16.5.3. Care, Maintenance, and Utilization
16.5.4. Disposition of Government-Owned Equipment
16.5.5. Records
16.6. Procedures of Resale Merchandise
Part 17. Office of Sponsored Projects/Sponsored Projects Award Administration
17.1. Sponsored Projects Award Administration Introduction and Resources
17.2. Types of Awards
17.3. Origination of Awards and Credit Policy
17.4. Salary Clearing Accounts
17.5. Sponsored Projects Closeout
Part 18. Investments
18.1. Investment Introduction and Resources
18.2. Investment Policy
Part 19. Risk Management
19.1. Insurance
19.1.1. Insurance Introduction and Resources
19.1.2.
Vehicle Insurance and Related Claims
19.1.3. Charter Bus Insurance Requirements
19.1.4. Equipment and Ocean Cargo Insurance and Related Claims
19.1.5. Fine Arts Insurance and Related Claims
19.1.6. Property Insurance and Related Claims
19.1.7. General Liability Insurance
19.1.8. Special Events Insurance
19.1.9. Camp Insurance
19.1.10. General Contract Insurance Requirements
19.1.11. TULIP
19.2. UT Driver
19.3. Audit Liason
19.4. Enterprise Risk Management (ERM)
Part 20. Records Management — Records Management Services
20.1. Records Management Introduction and Resources
20.2. Electronic Records
Part 21. Notary Public Appointments
21.1. Notary Public Appointments Introduction and Resources
21.2. Guidelines
Part 22. Open Records
Part 23. Campus Real Estate Office (CREO)
Part 24. HUB/SADBO Office—Small and Disadvantaged Business Organizations
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