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Organization of Financial Management Operational Guidelines

Section 1: Financial Administration

• 1.1 Overview
  • 1.1.1 Allowability and funding of certain expenditures
  • 1.1.2 Financial Stewardship and Fiscal Accountability
• 1.2 Tuition and Fees
• 1.3 Financial Assessment
• 1.4 Official Occasions:
  • 1.4.1 Entertainment/ Official Occasions Expenditures
  • 1.4.2 Gifts and Awards to Employees
  • 1.4.3 Alcoholic Beverages
• 1.5 Membership Dues
• 1.6 Records Retention

Section 2: University Controller

• 2.1 Chart of Accounts
  • 2.1.1 Account Number
  • 2.1.2 Fund Groups
    • 2.1.2.1 Educational & General Funds
    • 2.1.2.2 Service4 Centers
    • 2.1.2.3 Designated Funds
    • 2.1.2.4 Auxiliary Funds
    • 2.1.2.5 Restricted Funds:
      • 2.1.2.5.1 Grants and Contracts
      • 2.1.2.5.2 Gift Funds
    • 2.1.2.6 Loan Funds
    • 2.1.2.7 Unrestricted Plant Funds
    • 2.1.2.8 Invested in Plant
    • 2.1.2.9 Agency Funds
  • 2.1.2 Budget Categories (Sub-Account)
  • 2.1.3 Unit Hierarchy
  • 2.1.4 NACUBO Programs
• 2.2 Accounting Services
  • 2.2.1 Accounting for Financial Transactions
  • 2.2.2 Establishing and Closing an Operating Account
  • 2.2.3 Statement of Accounts
    • 2.2.3.1 Reconciliation Guidelines
  • 2.2.4 Accounting Treatment of Gifts
    • 2.2.4.1 Unrestricted Current Gifts
    • 2.2.4.2 Restricted Current Gifts
    • 2.2.4.3 Endowment Gifts
  • 2.2.5 Accrual Accounting, Obligations & Encumbrances
  • 2.2.6 Accounting for Prepaid Expenses
  • 2.2.7 Accounting for Deferred Revenue
  • 2.2.8 Capital Assets Depreciation Policy
  • 2.2.9 Federal Perkins Loan
  • 2.2.10 Other Institutional Long-Term Loans
  • 2.2.11 Year-end Closing and Accounting
• 2.3 Capital Project Accounting
• 2.4 Disbursements (Accounts Payable)
  • 2.4.1 Payment Process
    • 2.4.1.1 PO Payment Voucher (VP1)
    • 2.4.1.2 Reimbursement Process (VP2)
    • 2.4.1.3 Multi-Vendor Process (VP3)
    • 2.4.1.4 ProCard Process (VP7)
  • 2.4.2 Interdepartmental Transfer (VT5)
  • 2.4.3 Transfer of Expense Guide (VT6)
  • 2.4.4 Entertainment Expense Guide
    • 2.4.4.1 BEF
  • 2.4.5 Payment to Contractors
    • 2.4.5.1 1099's
    • 2.4.5.2 Service Agreements/Entertainer Contracts
  • 2.4.6 Vendor ID Set Up
    • 2.4.6.1 EID's/SS#'s
    • 2.4.6.2 W-9
    • 2.4.6.3 GGV Process
  • 2.4.7 Reimbursement Methods
    • 2.4.7.1 Direct Deposit
    • 2.4.7.2 Check
    • 2.4.7.3 Warrant
    • 2.4.7.4 Wire Transfers
  • 2.4.8 Check Pick Up Request
  • 2.4.9 Prompt Pay Act
  • 2.4.10 Prepayments
• 2.5 Grants and Contracts Financial Services
  • 2.5.1 Functions/Services Provided
  • 2.5.2 Facilities & Administrative (Indirect Cost) Recovery & Rate
  • 2.5.3 Accounting for Cost Sharing
  • 2.5.4 Cost Accounting Standards Service (Recharge) Centers
• 2.6 Payroll Services
  • 2.6.2 Payroll Administration
  • 2.6.3 Direct Deposit
  • 2.6.4 Emergency Checks
  • 2.6.5 Non Resident Alien Taxation
  • 2.6.6 Payroll Calendar
  • 2.6.7 Deductions
  • 2.6.8 Salary/Wage Transfers
  • 2.6.9 Savings Bonds
  • 2.6.10 Student FICA Tax Issues
  • 2.6.11 Tax Sheltered Annuity Program
  • 2.6.12 Faculty Pay
  • 2.6.13 Independent Contractors
• 2.7 Travel
• 2.7.2 Request for Travel Authorization - VE5
  • 2.7.2.1 Correction for Request to Travel - VE6
• 2.7.3 Student Travel - Please see HOP for detailed information
• 2.7.4 Foreign Travel
  • 2.7.4.1 Travel Arrangements
  • 2.7.4.2 SOS Program
  • 2.7.4.3 Mexico Travel
  • 2.7.4.4 Reimbursements
• 2.7.5 Prospective Employee Travel
• 2.7.6 Travel Advances
  • 2.7.6.1 Employee/Student Advances
  • 2.7.6.2 Participant Advances
• 2.7.7 Travel Reimbursement
  • 2.7.7.1 Receipt requirements
  • 2.7.7.2 Travel Advances
  • 2.7.7.3 Local Travel
• 2.7.8 Transportation
  • 2.7.8.1 Mileage rates
• 2.7.9 Meals and Lodging
  • 2.7.9.1 Meal per diem - GG1
• 2.7.10 State Contracted Vendors
• 2.7.11 Corporate Travel Card
  • 2.7.11.1 Central Billed Account
  • 2.7.11.2 Individual Billed Account
• 2.7.12 Direct Billing
  • 2.7.12.1 General Requirements
  • 2.7.12.2 Car Rental
  • 2.7.12.3 Hotel
  • 2.7.12.4 Travel Office CBA

Section 3: Budget Planning & Development

• 3.1 Budget Concepts and Terminology
• 3.2 Budget Development
  • 3.2.1 Budget Calendar
  • 3.2.2 Budget Advisory Committee
• 3.3 Budget Documents
• 3.4 Budget Maintenance
  • 3.4.1 Budget Approvals for Appointments
  • 3.4.2 Budget Pools
  • 3.4.3 Budget Transfers and Adjustments
    • 3.4.3.1 Request for Budget Changes (RBCs)
• 3.5 Overdrafting Accounts
• 3.6 Disposition of Fiscal Year-end Account Balances (Lapse Balances)

Section 4: University Bursar & Financial Services

• 4.1 Cash Management Handling
• 4.2 Revenue, Income and Accounts Receivable
  • 4.2.1 Collection of Past Due Accounts
  • 4.2.2 Write off of Accounts Receivable - Uncollectible Accounts
• 4.3 Credit Card Sales
• 4.4 Inventory Control of Resale Merchandise
• 4.5 Institutional Funds Investment Policy
• 4.6 Petty Cash Fund Policy
• 4.7 Returned Checks
• 4.8 Stop Payment and Check Cancellation
• 4.9 Unredeemed Checks
• 4.10 ACH Payments/Electronic and Online Payments
• 4.11 1098-T Processing
• 4.12 Unrelated Business Income Tax (UBIT)

Section 5: Asset Management and Control

• 5.1 Definitions
• 5.2 Property Accounting
• 5.3 Surplus Property

Section 6: Management Reporting & DEFINE Administrative System

• 6.1 Financial Information Access and Security
  • 6.1.1 DEFINE Access and EID Assignment
  • 6.1.2 Social Security Numbers
  • 6.1.3 Cognos Access
• 6.2 DEFINE Training
• 6.3 DEFINE Help Desk
• 6.4 Management Reporting

 

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