91´ó»ÆѼ

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91´ó»ÆѼ System

Policies - Finance

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Fiscal Responsibility and Internal Control

Fiscal Responsibility and Certification

Policy Number Policy Title Responsible Office Procedure
21101 Fiscal Responsibility 91´ó»ÆѼ System Controller’s Office  
21102 Monthly Closing & Reporting 91´ó»ÆѼ System Controller’s Office  
21103 Financial Accounting & Reporting Basis 91´ó»ÆѼ System Controller's Office  
21104 Component Units 91´ó»ÆѼ System Controller's Office  
21105 Internal Control - Sub-Certification Process 91´ó»ÆѼ System Controller's Office  
21106 Campus Financial Sub-Certification 91´ó»ÆѼ System Controller's Office  

Code of Ethics

Policy Number Policy Title Responsible Office Procedure
21201 Code of Ethics 91´ó»ÆѼ System Finance Office  

Internal Controls

Policy Number Policy Title Responsible Office Procedure
21301 Internal Controls 91´ó»ÆѼ System Controller's Office  
21302 Segregation of Duties Every Employee  
21303 Security Access Validation 91´ó»ÆѼ System Controller's Office  
 
 

Accounting

Accounting Structure

Policy Number Policy Title Responsible Office Procedure
22101 Finance Account Code Structure 91´ó»ÆѼ System Controller's Office Chartfield Usage
22102 Transfers 91´ó»ÆѼ System Controller's Office  
22103 Feeders 91´ó»ÆѼ System Controller's Office  
22104 Service Centers 91´ó»ÆѼ System Controller’s Office  

Revenues and Income

Policy Number Policy Title Responsible Office Procedure
22201 State Appropriations 91´ó»ÆѼ System Budget & Planning  
22203 Tuition and Fee Refunds 91´ó»ÆѼ System Controller's Office  
22205 Gifts and Gift Pledges Campus Advancement Office  
22207 Sales of Products and Services 91´ó»ÆѼ System Controller’s Office  
22209 Summer Session Deferrals 91´ó»ÆѼ System Controller's Office  
22210 Collections, Write-offs, and Allowance of Accounts Receivables 91´ó»ÆѼ System Controller’s Office  
22212 Sales Tax 91´ó»ÆѼ System Controller's Office  
22213 Nonresident Entertainers Tax 91´ó»ÆѼ System Controller's Office  
22214 Foreign Gift and Contract Reporting 91´ó»ÆѼ System Compliance Office  
22215 Student Financial Holds - Delinquent Indebtedness Campus Cashier's Office  

Expenditures

Policy Number Policy Title Responsible Office Procedure
22300 Sanctions and Restricted Parties Office of Finance
Research Security and Compliance		  
22301 1099 Reporting 91´ó»ÆѼ System Controller's Office  
22303 Payroll Verification 91´ó»ÆѼ System Controller’s Office  
22304 Recording Vacation Accrual 91´ó»ÆѼ System Controller's Office  
22307 Awards, Gifts & Prizes 91´ó»ÆѼ System Controller's Office  
22308 Gift Cards 91´ó»ÆѼ System Controller's Office  
22310 Expense Reimbursements 91´ó»ÆѼ System Controller's Office  
22311 Moving Expenses 91´ó»ÆѼ System Controller's Office  
22312 Business Meals 91´ó»ÆѼ System Controller's Office  

Capital Purchases

Policy Number Policy Title Responsible Office Procedure
22401 Capital Assets 91´ó»ÆѼ System Controller's Office  
22405 Depreciation 91´ó»ÆѼ System Controller’s Office  

Debt

Policy Number Policy Title Responsible Office Procedure
22501 Internal Loans 91´ó»ÆѼ System Treasurer’s Office  
22502 Accounting for Leases 91´ó»ÆѼ System Controller's Office  

Travel

Policy Number Policy Title Responsible Office Procedure
22601 Travel Authorization 91´ó»ÆѼ System Controller's Office  
22602 Methods of Transportation and Allowances 91´ó»ÆѼ System Controller’s Office  
22603 Allowable Travel Expenses 91´ó»ÆѼ System Controller's Office  
22604 Cash Advances in Travel Status 91´ó»ÆѼ System Controller's Office  
22605 Guest Travel 91´ó»ÆѼ System Controller's Office  
 
 

Records Management

Policy Number Policy Title Responsible Office Procedure
23001 Records General Policy Records Management  
23002 Storage and Disposal of University Records Records Management  
 

Property and Real Estate

Policy Number Policy Title Responsible Office Procedure
24001 Design & Construction Delegation of Authority and General Policies Facilities Planning and Development  
24002 Fees for Use of University Facilities Facilities Planning and Development  
24003 Keys to University Buildings Facilities Planning and Development  
24004 Use of University Equipment & Resources 91´ó»ÆѼ Real Estate & Business Services  
24005 Use of Employee Personal Property 91´ó»ÆѼ Real Estate & Business Services  
24006 Vehicles Risk & Insurance Management  
24007 Inventory of Moveable Property and Equipment 91´ó»ÆѼ System Supply Chain – Asset Management  
24009 Required Review of Potential Real Estate Gifts Office of Real Estate and Business Services  
24010 Real Estate - General 91´ó»ÆѼ Real Estate & Business Services  
24012 Equipment, Leases, and Rentals 91´ó»ÆѼ System Supply Chain  
24013 Resale, Sale or Disposal of University Property 91´ó»ÆѼ System Supply Chain  
 

Cash Handling

Administration

Policy Number Policy Title Responsible Office Procedure
25101 Cash Administration Campus Cashiers Office  

Receipts

Policy Number Policy Title Responsible Office Procedure
25201 Receipts 91´ó»ÆѼ System Treasurer’s Office  

Deposits and Banking

Policy Number Policy Title Responsible Office Procedure
25301 Deposits and Banking 91´ó»ÆѼ System Treasurer's Office  
25302 Check Cashing 91´ó»ÆѼ System Treasurer's Office  
25303 Bank Deposits, Reconciliations, and Corrections 91´ó»ÆѼ System Controller's Office  

Disbursements

Policy Number Policy Title Responsible Office Procedure
25401 Distribution of Checks 91´ó»ÆѼ System Controller's Office  
25402 Wire Transfers 91´ó»ÆѼ System Treasurer's Office  
25403 Stop Pay and Replacement Payments 91´ó»ÆѼ System Controller's Office  
25404 Cash Refunds 91´ó»ÆѼ System Controller's Office  

Cash Funds

Policy Number Policy Title Responsible Office Procedure
25501 Cash Funds 91´ó»ÆѼ System Treasurer's Office  

Reporting

Policy Number Policy Title Responsible Office Procedure
25601 Loss of Money and Securities 91´ó»ÆѼ System Treasurer's Office  

Security

Policy Number Policy Title Responsible Office Procedure
25701 Cash Security 91´ó»ÆѼ System Treasurer's Office  
25702 Transportation, Escorts and Guards 91´ó»ÆѼ System Treasurer's Office  
 
 

Procure to Pay

Authority

Policy Number Policy Title Responsible Office Procedure
26101 Procurement Authority 91´ó»ÆѼ System Supply Chain  

Bids and Proposals

Policy Number Policy Title Responsible Office Procedure
26201 Bids and Proposals 91´ó»ÆѼ System Supply Chain  
26202 Preferential Consideration 91´ó»ÆѼ System Supply Chain  

Suppliers

Policy Number Policy Title Responsible Office Procedure
26301 Suppliers 91´ó»ÆѼ System Supply Chain/91´ó»ÆѼ System Controller’s Office  

Expenditure Limits and Procure to Pay Methods

Policy Number Policy Title Responsible Office Procedure
26401 Incidental Expenses 91´ó»ÆѼ System Supply Chain  
26402 Special Purchases 91´ó»ÆѼ System Supply Chain  
26403 Surplus Property 91´ó»ÆѼ System Supply Chain  
Policy Number Policy Title Responsible Office Procedure
26404 One Card 91´ó»ÆѼ System Supply Chain  
 

Grants

Policy Number Policy Title Responsible Office Procedure
27001 Establishing an Award 91´ó»ÆѼ System Controller’s Office  
27002 Allowable Costs and Cost Principles 91´ó»ÆѼ System Controller’s Office  
27003 Cost Sharing/Matching 91´ó»ÆѼ System Controller’s Office  
27006 Cash Management – Federal Drawdowns 91´ó»ÆѼ System Controller’s Office  
27007 Cash Management – Non-Letter of Credit Invoicing 91´ó»ÆѼ System Controller’s Office  
27009 Uncollectible Grants Receivable 91´ó»ÆѼ System Controller’s Office  
27010 Effort Verification Reports 91´ó»ÆѼ System Controller’s Office  
27011 Payments to Research Study Participants 91´ó»ÆѼ System Controller’s Office  
27012 Participant Support Costs 91´ó»ÆѼ System Controller’s Office  
27015 Period of Availability 91´ó»ÆѼ System Controller’s Office  
27016 Award Closeout 91´ó»ÆѼ System Controller’s Office  
27017 Institutional Base Salary 91´ó»ÆѼ System Controller’s Office  
27018 Federal Fringe Rate 91´ó»ÆѼ System Controller’s Office  
27019 Program Income 91´ó»ÆѼ System Controller’s Office  
27020 Federally Sponsored Construction Projects 91´ó»ÆѼ System Controller’s Office  
27021 Federally Funded Assets 91´ó»ÆѼ System Controller’s Office  
27022 Reporting 91´ó»ÆѼ System Controller’s Office  
27023 Procurement, Suspension, and Debarment 91´ó»ÆѼ System Controller’s Office  
27024 Subrecipient Monitoring 91´ó»ÆѼ System Controller’s Office  
27025 Facilities and Administrative Costs 91´ó»ÆѼ System Controller’s Office  
 

Reviewed 2024-08-22