Table of Contents
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State Administrative & Accounting Manual Table of Contents |
| 1 | Introduction |
| 1.10 | About the Manual |
| 1.20 | How to Use This Manual |
| 10 | 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 |
| 12 | 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 |
| 15 | Personal Service Contracts |
| 15.10 | General Policies for Acquiring Personal Services from Outside Consultants |
| 15.20 | Personal Services Contracts - Competitive Procurement Requirements |
| 15.30 | Personal Services Contracts - Filing, Recordkeeping, and Reporting |
| 15.40 | Personal Services Contracts - Contract Award, Management, and Monitoring |
| 16 | Client Service Contracts |
| 16.10 | General Policies for Client Service Contracting |
| 16.20 | Client Service Contracts - Contract Award, Management, and Monitoring |
| 20 | 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 |
| 25 | 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 |
| 30 | 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 | Commodity Class and Location Code Tables |
| 35 | Inventories |
| 35.10 |
Inventories |
| 40 | 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 |
| 45 | Purchase Cards |
| 45.10 |
Purchase Card Programs |
| 45.20 |
Required Procedures for Purchase Card Programs |
| 50 | 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 |
| 55 | Audit Tracking |
| 55.10 |
Audit Tracking |
| 60 | Moving Expenses |
| 60.10 |
Moving Expenses Policies |
| 60.20 |
Allowable Moving Expenses |
| 60.30 |
Paying Moving Costs |
| 65 | Financial Services Agreements |
| 65.10 |
Financial Services Agreements |
| 70 | 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 |
| 75 | 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 |
| 75.70 | Object / Subobject / Sub-subobject Codes |
| 75.80 | Revenue Source Codes |
| 80 | Accounting Policies |
| 80.10 |
About Accounting Policies, Roles and Responsibilities |
| 80.20 |
Generally Accepted Accounting Principles |
| 80.30 |
State Accounting and Reporting Policies |
| 85 | 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 |
| 90 | 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 |
| 95 | Federal Assistance Reporting |
| 95.10 | Federal Assistance Reporting Policies and Procedures |
| 95.20 | Federal Assistance Disclosure Reporting Structure |