PART 1: BUDGET AND ALLOTMENT
CHAPTER 1: BUDGET AND ALLOTMENT INSTRUCTIONS (1.1)
Section 1: Budget Instructions (1.1.1)
Section 2: Allotment Instructions (1.1.2)
PART 2: ACCOUNTING
CHAPTER 1: ACCOUNTING POLICIES (2.1)
Section 1: Introduction (2.1.1)
Section 2: General State Accounting System (2.1.2)
CHAPTER 2: ACCOUNTING PROCEDURES (2.2)
Section 1: Budgetary Accounting (2.2.1)
Section 2: Revenues and Cash Receipts (2.2.2)
Section 3: Expenditures, Expenses and Cash Disbursements (2.2.3)
Section 4: Assets (2.2.4)
Section 5: Liabilities and Equity (2.2.5)
Section 6: Interfund/Interagency Transactions (2.2.6)
PART 3: INVENTORIES AND FIXED ASSETS
CHAPTER 1: INVENTORIES (3.1)
Section 1: Policies (3.1.1)
Section 2: Procedures (3.1.2)
CHAPTER 2: FIXED ASSETS (3.2)
Section 1: Policies (3.2.1)
Section 2: Procedures (3.2.2)
Section 3: Fixed Asset Code Tables (3.2.3)
PART 4: GENERAL ADMINISTRATION
CHAPTER 1: ADMINISTRATIVE POLICIES
Section 1: Introduction (4.1.1)
CHAPTER 2: TRAVEL AND TRANSPORTATION REGULATIONS (4.2)
Section 1: Travel Regulations - General (4.2.1)
Section 2: Travel Regulations - Expenses and Reimbursement (4.2.2)
Section 3: Travel Regulations - Other (4.2.3)
Section 4: Moving Expense Regulations (4.2.4)
Section 5: Motor vehicle Regulations (4.2.5)
Section 6: Aircraft Regulations (4.2.6)
Section 7: Definitions and Schedules (4.2.7)
CHAPTER 3: OTHER ADMINISTRATIVE REGULATIONS (4.3)
Section 1: Personal Service Contracts (4.3.1)
Section 2: Payroll (4.3.2)
Section 3: Cost Allocation and Indirect Cost Recoveries (4.3.3)
Section 4: Payment of Assessments Against State-Owned Land (4.3.4)
Section 5: Payment of Tort Claims Against the State (4.3.5)
Section 6: Cash Management (4.3.6)
Section 7: Annual U.S. Information Returns (4.3.7)
Section 8: Compliance with Federal Single Audit Act (4.3.8)
Section 9: Unified Business Identification (4.3.9)
Section 10: Compliance with the Americans with Disabilities Act
(4.3.10)
Section 11: Child Care Services for Children of State Employees
(4.3.11)
PART 5: REPORTS AND STATEMENTS
CHAPTER 1: STATE REPORTING POLICIES AND PROCEDURES (5.1)
Section 1: Reporting (5.1.1)
Section 2: Fiscal Year End Cut Off Procedures (5.1.2)
Section 3: Fiscal Year End Supplemental Reporting (5.1.3)
CHAPTER 2: FEDERAL REPORTING POLICIES AND PROCEDURES (5.2)
Section 1: Fiscal Year End Supplemental Reporting (5.2.1)
PART 6: INTERNAL CONTROL AND AUDITING
CHAPTER 1: INTERNAL CONTROL AND AUDITING POLICIES (6.1)
Section 1: Internal Control (6.1.1)
Section 2: Internal Auditing (6.1.2)
CHAPTER 2: INTERNAL CONTROL AND AUDITING PROCEDURES (6.2)
Section 1: Introduction (6.2.1)
Section 2: Internal Control Procedures (6.2.2)
Section 3: Internal Auditing Programs (6.2.3)
Section 4: Risk Assessment and Internal Control Checklists (6.2.4)
PART 7: UNIFORM CHARTS OF ACCOUNTS
CHAPTER 1: CODING AND CLASSIFICATION POLICIES (7.1)
Section 1: General (7.1.1)
CHAPTER 2: UNIFORM STATEWIDE CODES (7.2)
Section 1: Agency Codes and Authorized Abbreviations (7.2.1)
Section 2: Fund/Account Codes (7.2.2)
Section 3: General Ledger Account Codes (7.2.3)
Section 4: Appropriation Codes (7.2.4)
Section 5: Statewide Program Codes (7.2.5)
Section 6: Object/SubObject Codes (7.2.6)
Section 7: Revenue Source Codes (7.2.7)
APPENDICES
APPENDIX A: GLOSSARY OF TERMS
APPENDIX B: ALPHABETICAL INDEX BY TOPIC
APPENDIX C: NUMERICAL INDEX