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
1.4. Business System Development
Part 2. Accounting and General Ledger Maintenance
2.1. Accounting and General Ledger Maintenance Introduction and Resources
2.2. Types of Funds
2.2.1. Education and General Funds—14 and 20 Accounts
2.2.2. Service Center Revolving Funds—18 Accounts
2.2.3. Designated Funds—19 Accounts
2.2.4. Contracts & Grants—26 Accounts
2.2.5. Auxiliary Expenses—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. Invested 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
2.2.14. Budget Category Standards
2.3. Chart of Accounts and Accounting Classifications
2.4. Journal Entries and Typical Transactions
2.4.1. Balance Forwards
2.5. Account Reconciliation
2.5.1. Accounts Receivable
2.5.2. Benefit Accounts
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
3.5. New
Account Requests
3.6. Overdraft Authority
Part 4. Fund Transfers
4.1.
Guiding Principles
4.1.2.
VT2 Guidelines
4.2. Allowable Fund Transfers
4.3. Unallowable Fund Transfers
Part 5. Revenue, Income, and Receivables
5.1. Revenue and Income Function and Operations
5.2. Self-supporting Accounts
5.3. Retail Operations
5.3.1. Sales of Goods and Services
5.3.2. Credit Card Sales
5.3.3. Sales Tax
5.3.4. Inventory Control and Procedures of Resale Merchandise
5.4. Collection of Past Due Accounts
5.5. Collection by Payroll and Other Deductions
5.6. Insufficient Funds Checks
5.7. Unredeemed Checks
Part 6. Cash Handling — Table of Contents
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. Business Contracts and Agreements — 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 — Table of Contents
See also Accounts
Payable
9.1. Expenditure Policy Introduction and Resources
9.2. Payment of Goods and Services
9.2.1. Vendor Identification
9.2.2. Invoices
9.2.3. Payments to Independent Contractors and Speakers
9.2.4. Business Contracts and Agreements
9.2.5. Purchase Order Vouchers
9.2.6. Non-Purchase Order Vouchers
9.2.7. Use of Credit Cards for Official University Business
9.2.8. Prepayments
9.2.9. Communication Device Allowance
9.2.10. Discounts and Credits
9.2.11. Freight
9.3. Entertainment and Official Occasions Expenses
9.4. Payments to Other State Agencies
9.5. Reimbursements
9.6. Refunds
9.7. Cash Advances
9.7.1. Advances for Travel
9.7.2. Advances for Research Subjects and Survey Participants
Part 10. Funds Disbursements
10.1 Vendor Payments
10.1.1 Vendor Checks
10.1.2 Wire Transfers
10.2 Payroll Disbursements
Part 11. Travel — Table of Contents
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. Non-Employee Travel Reimbursement Procedures
Part 12. Independent Contractor Payments
12.1. Consultants and Other Contractors for Professional Services
12.2. Classification of Independent Contractors Versus Employees
12.3. Honoraria and Related Expenses
Part 13. Payroll and Fringe Benefits
Part 14. Gifts and Fellowships
Part 15. Tuition and Fees
Part 16. Inventory Control and Property Management — Table
of Contents
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
Part 17. Contracts and Grants Accounting Function — Table
of Contents
17.1. Contracts and Grants Introduction and Resources
17.2. Types of Awards
17.3. Origination of Awards
17.4. Budgets
17.5. Recordkeeping
17.6. Clearing Accounts
17.7. Cost Guidelines
17.8. Indirect Cost
17.9. Cost Transfers
17.10. Closeout
Part 18. Investments — Table of Contents
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
19.1.3.
Equipment Insurance
19.1.4. Fine Arts Insurance
19.1.5. Health Insurance — see the Human
Resource Services page
19.2. Driver Training
Part 20. Records Management — Records Management Services
20.1. Records Management Introduction and Resources
20.2. Electronic Records
Part 21. Notary Public Appointments — Table of Contents
21.1 Notary Public Appointments Introduction and Resources
21.2 Guidelines
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