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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 èßäappSystem Controller’s Office  
21102 Monthly Closing & Reporting èßäappSystem Controller’s Office  
21103 Financial Accounting & Reporting Basis èßäappSystem Controller's Office  
21104 Component Units èßäappSystem Controller's Office  
21105 Internal Control - Sub-Certification Process èßäappSystem Controller's Office  
21106 Campus Financial Sub-Certification èßäappSystem Controller's Office  

Code of Ethics

Policy Number Policy Title Responsible Office Procedure
21201 Code of Ethics èßäappSystem Finance Office  

Internal Controls

Policy Number Policy Title Responsible Office Procedure
21301 Internal Controls èßäappSystem Controller's Office  
21302 Segregation of Duties Every Employee  
21303 Security Access Validation èßäappSystem Controller's Office  
 
 

Accounting

Accounting Structure

Policy Number Policy Title Responsible Office Procedure
22101 Finance Account Code Structure èßäappSystem Controller's Office Chartfield Usage
22102 Transfers èßäappSystem Controller's Office  
22103 Feeders èßäappSystem Controller's Office  
22104 Service Centers èßäappSystem Controller’s Office  

Revenues and Income

Policy Number Policy Title Responsible Office Procedure
22201 State Appropriations èßäappSystem Budget & Planning  
22203 Tuition and Fee Refunds èßäappSystem Controller's Office  
22205 Gifts and Gift Pledges Campus Advancement Office  
22207 Sales of Products and Services èßäappSystem Controller’s Office  
22209 Summer Session Deferrals èßäappSystem Controller's Office  
22210 Collections, Write-offs, and Allowance of Accounts Receivables èßäappSystem Controller’s Office  
22212 Sales Tax èßäappSystem Controller's Office  
22213 Nonresident Entertainers Tax èßäappSystem Controller'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 èßäappSystem Controller's Office  
22303 Payroll Verification èßäappSystem Controller’s Office  
22304 Recording Vacation Accrual èßäappSystem Controller's Office  
22307 Awards, Gifts & Prizes èßäappSystem Controller's Office  
22308 Gift Cards èßäappSystem Controller's Office  
22310 Expense Reimbursements èßäappSystem Controller's Office  
22311 Moving Expenses èßäappSystem Controller's Office  
22312 Business Meals èßäappSystem Controller's Office  

Capital Purchases

Policy Number Policy Title Responsible Office Procedure
22401 Capital Assets èßäappSystem Controller's Office  
22405 Depreciation èßäappSystem Controller’s Office  

Debt

Policy Number Policy Title Responsible Office Procedure
22501 Internal Loans èßäappSystem Treasurer’s Office  
22502 Accounting for Leases èßäappSystem Controller's Office  

Travel

Policy Number Policy Title Responsible Office Procedure
22601 Travel Authorization èßäappSystem Controller's Office  
22602 Methods of Transportation and Allowances èßäappSystem Controller’s Office  
22603 Allowable Travel Expenses èßäappSystem Controller's Office  
22604 Cash Advances in Travel Status èßäappSystem Controller's Office  
22605 Guest Travel èßäappSystem 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 èßäappReal Estate & Business Services  
24005 Use of Employee Personal Property èßäappReal Estate & Business Services  
24006 Vehicles Risk & Insurance Management  
24007 Inventory of Moveable Property and Equipment èßäappSystem Supply Chain – Asset Management  
24009 Required Review of Potential Real Estate Gifts Office of Real Estate and Business Services  
24010 Real Estate - General èßäappReal Estate & Business Services  
24012 Equipment, Leases, and Rentals èßäappSystem Supply Chain  
24013 Resale, Sale or Disposal of University Property èßäappSystem 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 èßäappSystem Treasurer’s Office  

Deposits and Banking

Policy Number Policy Title Responsible Office Procedure
25301 Deposits and Banking èßäappSystem Treasurer's Office  
25302 Check Cashing èßäappSystem Treasurer's Office  
25303 Bank Deposits, Reconciliations, and Corrections èßäappSystem Controller's Office  

Disbursements

Policy Number Policy Title Responsible Office Procedure
25401 Distribution of Checks èßäappSystem Controller's Office  
25402 Wire Transfers èßäappSystem Treasurer's Office  
25403 Stop Pay and Replacement Payments èßäappSystem Controller's Office  
25404 Cash Refunds èßäappSystem Controller's Office  

Cash Funds

Policy Number Policy Title Responsible Office Procedure
25501 Cash Funds èßäappSystem Treasurer's Office  

Reporting

Policy Number Policy Title Responsible Office Procedure
25601 Loss of Money and Securities èßäappSystem Treasurer's Office  

Security

Policy Number Policy Title Responsible Office Procedure
25701 Cash Security èßäappSystem Treasurer's Office  
25702 Transportation, Escorts and Guards èßäappSystem Treasurer's Office  
 
 

Procure to Pay

Authority

Policy Number Policy Title Responsible Office Procedure
26101 Procurement Authority èßäappSystem Supply Chain  

Bids and Proposals

Policy Number Policy Title Responsible Office Procedure
26201 Bids and Proposals èßäappSystem Supply Chain  
26202 Preferential Consideration èßäappSystem Supply Chain  

Suppliers

Policy Number Policy Title Responsible Office Procedure
26301 Suppliers èßäappSystem Supply Chain/èßäappSystem Controller’s Office  

Expenditure Limits and Procure to Pay Methods

Policy Number Policy Title Responsible Office Procedure
26401 Incidental Expenses èßäappSystem Supply Chain  
26402 Special Purchases èßäappSystem Supply Chain  
26403 Surplus Property èßäappSystem Supply Chain  
Policy Number Policy Title Responsible Office Procedure
26404 One Card èßäappSystem Supply Chain  
 

Grants

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

Reviewed 2023-01-26