|
Introduction |
| 1.10 |
About the Manual |
| 1.20 |
How to Use This Manual |
|
Data and Systems Access |
| 5.10 |
About Data and Systems Access Policies |
|
Travel |
| 10.10 |
Travel Management Requirements and Restrictions |
| 10.20 |
Travel Reimbursement Principles |
| 10.30 |
Lodging |
| 10.40 |
Meals |
| 10.50 |
Travel Arrangements and Reimbursements |
| 10.60 |
Miscellaneous Travel Expenses |
| 10.70 |
Boards, Commissions, or Committees |
| 10.80 |
Travel Expense Claims, Payments, Reimbursements and Advances |
| 10.90 |
Travel Rates |
|
Transportation |
| 12.10 |
About Transportation Policies |
| 12.20 |
Agency Motor Vehicle Management |
| 12.30 |
State Motor Vehicle Driver Requirements |
| 12.40 |
Insurance Coverage and Related Requirements |
| 12.50 |
Acquisition, Rental, and Disposal of Motor Vehicles |
| 12.60 |
Van Management |
|
Client Service Contracts |
| 16.10 |
General Policies for Client Service Contracting |
| 16.20 |
Client Service Contracts - Contract Award, Management, and Monitoring |
|
Internal Control and Auditing |
| 20.10 |
About Internal Control and Auditing Policies |
| 20.15 |
Internal Control Basics |
| 20.20 |
Risk Assessment |
| 20.25 |
Control Activities |
| 20.30 |
Suspected Losses of Public Funds or Property |
| 20.40 |
Internal Auditing Policies |
|
Payroll |
| 25.10 |
About the Payroll Policies |
| 25.20 |
Payroll Accounting Requirements |
| 25.30 |
Wage Computations |
| 25.40 |
Leave |
| 25.50 |
Payroll Deductions and Reductions |
| 25.60 |
Garnishments and Wage Assignments |
| 25.70 |
Payment Methods |
| 25.80 |
Salary Overpayment Recoveries |
|
Capital Asset Policies |
| 30.10 |
About the Capital Asset Policies |
| 30.20 |
Valuing, Capitalizing and Depreciating Capital Assets |
| 30.30 |
Marking and Identifying Capital Assets |
| 30.40 |
Capital Asset Inventory Records Policy |
| 30.45 |
Capital Asset Physical Inventory Policy |
| 30.50 |
Capital Asset Class and Location Code Tables |
|
Inventories |
| 35.10 |
Inventories |
|
E-Commerce: Electronic Acceptance and Disbursement of State Funds/Benefits |
| 40.10 |
General Provisions |
| 40.20 |
Acceptance of Electronic Funds by State Agencies |
| 40.30 |
Disbursement of Electronic Funds/Benefits by State Agencies |
| 40.40 |
Economic Feasibility Study (EFS) |
| 40.50 |
Privacy Issues |
|
Purchase Cards |
| 45.10 |
Purchase Card Programs |
| 45.20 |
Required Procedures for Purchase Card Programs |
|
Federal Compliance |
| 50.10 |
Annual U.S. Information Returns |
| 50.20 |
Cost Allocation and Indirect Cost Recoveries |
| 50.30 |
Compliance with Federal Single Audit Act |
| 50.40 |
Cash Management Improvement Act (CMIA) |
| 50.50 |
Compliance with the Americans with Disabilities Act |
|
Audit Tracking |
| 55.10 |
Audit Tracking |
|
Moving Expenses |
| 60.10 |
Moving Expenses Policies |
| 60.20 |
Allowable Moving Expenses |
| 60.30 |
Paying Moving Costs |
|
Financial Services Agreements |
| 65.10 |
Financial Services Agreements |
|
Other Administrative Regulations |
| 70.10 |
Coffee and Light Refreshments |
| 70.15 |
Meals with Meetings |
| 70.20 |
Prospective Employee Interview Expenses |
| 70.40 |
Higher Education Enrollment Reporting |
| 70.50 |
Aircraft |
| 70.60 |
Unified Business Identifier (UBI) |
| 70.70 |
Child Care Services for Children of State Employees |
|
Uniform Chart of Accounts |
| 75.10 |
Coding Structures |
| 75.20 |
Agency Codes and Authorized Abbreviations |
| 75.30 |
Fund / Account Codes |
| 75.40 |
General Ledger Account Codes |
| 75.50 |
Expenditure Authority Codes |
| 75.60 |
Statewide Program Codes |
| 75.65 |
Statewide Project Type Codes |
| 75.70 |
Object / Subobject / Sub-subobject Codes |
| 75.80 |
Revenue Source Codes |
|
Accounting Policies |
| 80.10 |
About Accounting Policies, Roles and Responsibilities |
| 80.20 |
Generally Accepted Accounting Principles |
| 80.30 |
State Accounting and Reporting Policies |
|
Accounting Procedures |
| 85.10 |
Budgetary Accounting Procedures |
| 85.15 |
Budgetary Accounting - Illustrative Entries |
| 85.20 |
Revenue and Cash Receipts |
| 85.22 |
Deposit Adjustments And Returned Checks |
| 85.24 |
Revenue and Cash Receipts - Illustrative Entries |
| 85.30 |
Encumbrances |
| 85.32 |
Goods and Services Expenditures |
| 85.34 |
Payroll and Other Related Activities |
| 85.36 |
Disbursement Processing |
| 85.38 |
Other Warrant Procedures |
| 85.40 |
Belated and Sundry Claims |
| 85.42 |
Expenditures, Expenses, and Cash Disbursements - Illustrative Entries |
| 85.50 |
Cash |
| 85.52 |
Investments |
| 85.54 |
Receivables |
| 85.56 |
Inventories |
| 85.58 |
Prepaid Expenses |
| 85.60 |
Capital Assets |
| 85.65 |
Assets - Illustrative Entries |
| 85.70 |
Short-Term Liabilities |
| 85.72 |
Long-Term Obligations |
| 85.74 |
Special Liabilities |
| 85.80 |
Fund Equity |
| 85.85 |
Liabilities and Equity - Illustrative Entries |
| 85.90 |
Interfund/Interagency Activities |
| 85.95 |
Interfund/Interagency Activities - Illustrative Entries |
|
State Reporting |
| 90.10 |
General State Reporting Policies |
| 90.20 |
Fiscal Year End Cut Off Procedures |
| 90.30 |
Fiscal Year End Cut Off - Illustrative Entries |
| 90.40 |
State Disclosure Forms |
|
Federal Assistance Reporting |
| 95.10 |
Federal Assistance Reporting Policies and Procedures |
| 95.20 |
Federal Assistance Disclosure Reporting Structure |
