| Absolute title |
30.10.50 |
| Accessibility requirements - minimum |
50.50.60 |
| Accounting - basis of |
80.20.50; 80.30.20; 50.30.50 |
| Accounting for federal assistance activity between state agencies |
50.30.85 |
| Accounting for federal expenditures |
50.30.80 |
| Accounting forms - use of |
80.30.86 |
| Accounting or reporting systems - requirements |
80.30.88 |
| Accounting policies - state |
|
| Applicability |
80.10.30 |
| Authority |
80.10.20 |
| Budgetary policies - general |
80.30.25 |
| Capital assets policy |
30; 80.30.45 |
| Chart of accounts |
75; 80.30.82 |
| Compensated absences policy |
80.30.55 |
| Conformance with GAAP |
80.30.05 |
| Establish accounts |
80.30.80 |
| Fund equity policy |
80.30.65 |
| Fund/account structure |
80.30.10 |
| Insurance activities policy |
80.30.70 |
| Interfund activities policy |
80.30.75 |
| Internal control requirement |
20; 80.30.92 |
| Inventories policy |
35; 80.30.40; 85.56 |
| Long-term obligations policy |
80.30.60; 85.72 |
| Maintenance of budgetary data |
80.30.90 |
| Measurement focus and basis of accounting |
80.30.20 |
| Pooled cash and investment policy |
80.30.30 |
| Purpose |
80.10.10 |
| Receivables policy |
80.30.35 |
| Reporting entity |
80.30.28 |
| Reporting policies |
80.30.27 |
| Required accounting steps |
80.30.84 |
| Requirements for agencies implementing, maintaining or modifying accounting or reporting systems |
80.30.88 |
| Revenues and expenses policy |
80.30.67 |
| Short-term liabilities policy |
80.30.50 |
| Standard and other accounting forms |
80.30.86 |
| Subsidiary accounts |
80.30.15 |
| Uniform charts of accounts |
75; 80.30.82 |
| Accounting roles and responsibilities |
|
| Role of administering agencies |
80.10.90; 90.10.40.d |
| Role of Joint Legislative Audit and Review Committee |
80.10.70 |
| Role of Legislative Evaluation and Accountability Program Committee |
80.10.80 |
| Role of OFM |
80.10.40 |
| Role of State Auditor |
80.10.60 |
| Role of State Treasurer |
80.10.50 |
| Accounting steps, required |
80.30.84 |
| Accounting systems requirements |
80.30.88 |
| Accounts - establishing |
80.30.80 |
| Accounts - subsidiary |
80.30.15 |
| Accounts payable |
85.70.30 |
| ADA (refer to Americans with Disabilities Act) |
|
| General |
50.50 |
| Travel |
10.10.40 |
| Administering agencies |
|
| Roles and responsibilities |
80.10.90; 90.10.40.d |
| Advances - travel |
10.80.60 |
| Advisory, coordinating or planning capacity member - meal and lodging |
10.70.20 |
| AFRS (Agency Financial Reporting System) |
90.10.40 |
| Aircraft, privately-owned, reimbursement |
10.50.23; 10.90.20 |
| Airline tickets |
10.50.40; 10.50.45; 10.50.50 |
| Allotments |
|
| Allotments for budgeted accounts |
85.15.15 |
| Estimated budgeted expenditures for non-appropriated/allotted accounts |
85.15.10 |
| Reallotment of amounts placed in reserve |
85.15.35 |
| Revert unobligated allotments to unallotted status |
85.15.40 |
| Transfer legislative appropriations placed in reserve to unallotted status |
85.15.50 |
| Transfer unallotted legislative appropriations to reserve |
85.15.45 |
| Transfer unobligated allotments to reserve |
85.15.30 |
| Allowable per diem - travel |
10.20.30 |
| Americans with Disabilities Act (ADA) |
50.50 |
| Accessible Meeting Facility Checklist |
50.50.50 |
| ADA of 1990 |
50.50.10 |
| Agency responsibilities |
50.50.70 |
| Applicability |
50.50.30 |
| Barrier-Free facilities |
50.50.40 |
| Certification statement |
50.50.70 |
| File an ADA complaint |
50.50.95 |
| Governor's Committee on Disability Issues and Employment |
50.50.90 |
| Minimum accessibility requirement |
50.50.60 |
| Noncompliance consequences |
50.50.80 |
| Purpose |
50.50.20 |
| Ancillary costs |
30.20.10.c |
| Annual Comprehensive Financial Report |
80.20.40; 90.10.10 |
| Appropriations |
|
| Abolish or decrease |
85.15.55 |
| Approved unanticipated receipts |
85.15.10 |
| Original or supplemental |
85.15.10 |
| Transfer legislative appropriations placed in reserve to unallotted status |
85.15.50 |
| Transfer unallotted legislative appropriations to reserve |
85.15.45 |
| Assets - illustrative entries |
85.65 |
| Accounting for deferred compensation |
85.65.28 |
| Accounting for earnings and costs associated with non-current investments |
85.65.20 |
| Accounting for fair value adjustment to non-current investments |
85.65.22 |
| Accounting for the acquisition of non-current investments |
85.65.18 |
| Accounting for the construction of capital assets |
85.65.64 |
| Accounting for the sale of non-current investments |
85.65.24 |
| Acquisition of capital assets |
85.65.52 |
| Capital assets acquired through capital lease |
85.65.62 |
| Consumable inventories - periodic inventory method |
85.65.38 |
| Consumable inventories - perpetual inventory method |
85.65.40 |
| Deposit of cash revenues |
85.65.12 |
| Depreciation |
85.65.56 |
| Disposal of capital assets |
85.65.58 |
| Donations of consumable inventories |
85.65.46 |
| Due from federal government |
85.65.34 |
| Long-term loans |
85.65.36 |
| Merchandise inventories in proprietary fund type accounts-periodic inventory method |
85.65.42 |
| Merchandise inventories in proprietary fund type accounts-perpetual inventory method |
85.65.44 |
| Non-capitalized assets |
85.65.54; 85.65.62 |
| Petty cash - local accounts |
85.65.16 |
| Petty cash - treasury and treasury trust accounts |
85.65.14 |
| Prepaid expenses |
85.65.50 |
| Receivables |
85.65.32 |
| Taxes receivable |
85.65.30 |
| Trade-in of capital assets |
85.65.60 |
| Audit resolution |
55.10.10 |
| Audit tracking |
55.10 |
| Agency responsibilities |
55.10.20 |
| Audit resolution |
55.10.10 |
| Audit tracking information report |
55.10.30 |
| Corrective action plan |
55.10.20; 55.10.30 |
| OFM responsibilities |
55.10.10 |
| Auditing - internal |
20.40 |
| Automated Clearing House (ACH) transfers |
|
| Acceptance |
40.10; 40.20 |
| Disbursement |
40.10; 40.30; 85.36.20 |
| Responsibilities - OST |
40.10.50; 65.10.40 |
| Returned AFRS ACH payments |
85.22.50.b |
| Reversals of AFRS ACH payments |
85.22.50.c |
| Automobile |
|
| Rentals |
10.50.35 |
| Barrier-free facilities |
50.50.40 |
| Basis of accounting |
80.20.50; 80.30.20; 50.30.50 |
| Belated claims |
85.40.10 |
| Boards, Commissions, or Committees |
10.70 |
| Coffee and light refreshments |
10.70.70 |
| Exceptions to meal reimbursement rates |
10.70.50 |
| Expenses other than meals and lodging costs |
10.70.60 |
| Lodging taxes |
10.70.40 |
| Meal and lodging reimbursement - advisory, coordinating or planning capacity member |
10.70.20 |
| Meal and lodging reimbursement - rule making capacity member |
10.70.30 |
| Types of boards, commissions or committees |
10.70.10 |
| Bonds |
85.72.20 |
| Accounting procedures |
85.72.20 |
| Fund bond debt |
85.72.20.c; 85.85.30 |
| General bond debt |
85.72.20.c; 85.85.35 |
| General obligation bonds |
85.72.20.a |
| Refunding bonds (current and advance) |
85.72.20.a; 85.72.50.d |
| Revenue bonds |
85.72.20.a |
| Zero-coupon general obligation bonds |
85.72.20.a |
| Budgetary accounting |
85.10 |
| Budgetary accounting requirements |
85.10.20 |
| Budgeted accounts |
85.10.10 |
| Budgetary accounting - illustrative entries |
85.15 |
| Abolish or decrease legislative appropriations |
85.15.55 |
| Allotments for budgeted accounts |
85.15.15 |
| Approved unanticipated receipts |
85.15.10 |
| Close of accounting period |
85.15.60 |
| Decrease estimated revenues |
85.15.25 |
| Estimated budgeted expenditures for non-appropriated/allotted accounts |
85.15.10 |
| Estimated revenues |
85.15.20 |
| Illustrative purposes |
85.15.05 |
| Original and supplemental appropriations |
85.15.10 |
| Reallotment of amounts placed in reserve |
85.15.35 |
| Revert unobligated allotments to unallotted status |
85.15.40 |
| Transfer legislative appropriations placed in reserve to unallotted status |
85.15.50 |
| Transfer unallotted legislative appropriations to reserve |
85.15.45 |
| Transfer unobligated allotments to reserve |
85.15.30 |
| Budgetary policies |
|
| GAAP requirements |
80.20.70 |
| State policy |
80.30.25; 80.30.90 |
| Canceled warrants/checks - liability |
85.38.50 |
| Cancellation of warrants |
85.38 |
| Capital assets |
|
| Acquisition of capital assets |
85.60.30; 85.65.52 |
| Agency responsibilities |
30.10.40 |
| Ancillary costs |
30.20.10.c |
| Asset valuation |
30.20.10 |
| Authority for these policies |
30.10.15 |
| Capital asset inventory system requirements |
30.40.30 |
| Capital leases |
30.20.30; 30.20.40; 85.60.70; 85.65.62; 85.72.30 |
| Capitalization policy |
30.20.20 |
| Certificates of Participation (COPs), capital assets acquired though |
30.20.50; 85.60.80; 85.72.40 |
| Class codes and useful life schedule (Schedule A) |
30.50.10 |
| Construction of capital assets |
30.20.50; 85.60.90; 85.65.64 |
| Definition of a capital asset |
30.10.30 |
| Depreciation and amortization |
30.20.70; 85.60.40; 85.65.56 |
| Disclosure form for capital assets |
90.40.38 |
| Disposals of capital assets |
85.60.50; 85.65.58 |
| Donated assets |
30.20.10.d |
| Non-capitalized assets |
30.20.22; 85.60.30.c ;85.65.54 |
| Impairments |
30.20.90; 85.60.45 |
| Infrastructure |
30.20.60; 30.20.80 |
| Intangible capital assets |
30.20.10; 30.20.20 |
| Internally developed computer software |
30.20.10.b |
| Location (county) codes (Schedule B) |
30.50.20 |
| Lost or stolen property |
30.40.80 |
| Marking and identifying capital assets |
30.30.10 |
| Physical inventory |
30.45 |
| Purchased assets |
30.20.10.a |
| Reconciliation of capital assets systems to AFRS |
30.20.95; 85.60.60 |
| Self-constructed assets |
30.20.10.b |
| Small and attractive assets |
30.40.20 |
| Surplus property |
30.40.50 |
| Trade-ins |
85.60.50.c; 85.65.60 |
| Transfer of capital assets between state agencies |
85.60.97.a |
| Transfer of vehicles to the state motor pool |
85.60.95 |
| Useful life for capital assets |
30.20.70.c |
| Useful life schedule (Schedule A) |
30.50.10.a |
| When to capitalize assets |
30.20.20 |
| Capital leases |
|
| Accounting for assets acquired |
30.20.40; 85.60.70; 85.65.62 |
| Accounting for obligations |
85.72.30 |
| Capital lease policy |
30.20.30 |
| Cash |
85.50 |
| Abolishment of local petty cash accounts |
85.50.70.d |
| Abolishment of treasury petty cash accounts |
85.50.60.f |
| Authorized uses of treasury petty cash accounts |
85.50.60.b |
| Authorized uses, disbursement, and reconciliation procedures of local petty cash accounts |
85.50.70.b |
| Deposit of local receipts |
85.50.20 |
| Deposit of treasury and treasury trust receipts |
85.50.10 |
| Disbursement and reconciliation procedures for treasury petty cash accounts |
85.50.60.d |
| Establishing local petty cash accounts |
85.50.70.a |
| Establishing treasury petty cash accounts |
85.50.60.a |
| Petty cash- general information |
85.50.50 |
| Petty cash in local accounts (including treasury trust accounts) |
85.50.70; 85.65.14; 85.65.16 |
| Petty cash in treasury accounts |
85.50.60; 85.65.14 |
| Pooled cash and investments policy |
80.30.30 |
| Reconciliation of cash receipts and deposits |
85.50.40 |
| Reimbursement of local petty cash accounts |
85.50.70.c |
| Reimbursement of treasury petty cash accounts |
85.50.60.e |
| Undeposited receipts |
85.50.30 |
| Cash Management Improvement Act (CMIA) |
50.40 |
| Direct Costs |
50.40.70 |
| Drawdown Method |
50.40.20 |
| Interest Calculations |
50.40.60 |
| Purpose of CMIA |
50.40.10 |
| Responsibilities--Administering agencies |
50.40.50 |
| Responsibilities--Non-Administering agencies |
50.40.80 |
| Responsibilities--OFM |
50.40.40 |
| Treasury-State Agreement |
50.40.20 |
| Cash over and short |
85.20.10.d |
| Cash receipts - reconciliation |
85.20.10.c |
| Cash revenues - deposit |
85.65.12 |
| Celebrations |
70.10.30 |
| Central services |
50.20.60 |
| Central services agency charges - payment procedures |
85.90.40 |
| Certificates of Participation (COPs) |
|
| Accounting procedures |
85.72.40 |
| Capitalization of assets |
30.20.50; 85.60.80 |
| Equipment COPs - illustrative entries |
85.85.45 |
| Real Estate COPs - illustrative entries |
85.85.50 |
| Refunding COPs |
85.72.40.f; 85.85.52 |
| Refunding COPs (real estate) - illustrative entries |
85.85.52 |
| Charge cards |
|
| Credit and debit cards |
40.10; 40.20 |
| Fuel cards |
40.30.60; 85.36.20 |
| One cards |
10.10.45; 85.36.20 |
| Purchase cards |
40.20.20; 40.30.40; 85.32.70 |
| Stored value cards |
40.30.10; 40.30.30 |
| Travel cards |
10.10.45; 40.30.50; 85.36.20 |
| Chart of accounts |
75; 80.30.82 |
| Child care facilities |
70.70 |
| Child care services for children of state employees |
70.70 |
| Business plan |
70.70.40 |
| Child care facility |
70.70.20 |
| Child care provider’s responsibility |
70.70.40; 70.70.50 |
| Contracting requirements |
70.70.40; 70.70.50 |
| Minimum requirements |
70.70.10 |
| Renovation and/or modifications of facility |
70.70.40 |
| Rental rate |
70.70.30 |
| State-leased building |
70.70.20 |
| State-owned building |
70.70.20 |
| Subsidy |
70.70.40 |
| Suitable space |
70.70.20 |
| Child support - wage assignment |
25.60.20 |
| Claims and judgments |
85.74.40 |
| Close of accounting period - budget entries |
85.15.60 |
| Closing procedures - fiscal year end cut off |
90.20; 90.30 |
| CMIA (refer to Cash Management Improvement Act) |
|
| Coffee and light refreshments |
70.10 |
| Celebrations |
70.10.30 |
| Coffee and/or light refreshments |
70.10.10; 10.70.70 |
| Documentation required |
70.10.40 |
| Hosting |
70.10.30 |
| Integral part of a meeting |
70.10.20 |
| Official state business |
70.10.20 |
| Public meetings |
70.10.20 |
| Receptions |
70.10.30 |
| Refreshments |
70.10.10 |
| Collection and deposit of receipts |
85.20.10 |
| Collection procedures - receivables |
85.54.50 |
| Committees, commissions or boards |
10.70 |
| Commodity Class and Location Code Tables |
30.50 |
| Capital assets commodity class codes - Schedule A |
30.50.10 |
| Commodity Class - Schedule A |
30.50.10 |
| Counties |
30.50.20 |
| Location (County) Codes - Schedule B |
30.50.20 |
| Useful life schedule |
30.50.10 |
| Common carriers - non-air |
10.50.65 |
| Compensated absences |
|
| Accounting policy |
80.30.55 |
| Accounting procedures |
85.72.50; 85.72.60 |
| Component Unit |
90.40.75 |
| Construction of capital assets - accounting |
85.60.90; 85.65.64 |
| Consumable inventories |
85.56.20; 80.56.40 ;85.65.38 ; 85.65.40 |
| Continental USA Reimbursement rates for lodging, subsistence and mileage |
10.90.20 |
| Control activities |
20.15.40.c; 20.24 |
| COP (refer to Certificate of Participation) |
|
| Corrective Action Plan |
55.10.20; 55.10.30 |
| Certificate of completion of correction action |
55.10.40 |
| Cost allocation and indirect cost recoveries |
50.20 |
| Applicability |
50.20.30 |
| Authority |
50.20.20 |
| Central services - allocated |
50.20.60 |
| Central services - billed |
50.20.60 |
| Circular A-122 |
50.20.50.a |
| Circular A-21 |
50.20.50.a |
| Circular A-87 |
50.20.50.a |
| Cost allocation |
50.20 |
| Cost allocation plan |
50.20.60 |
| Federal assistance |
50.20.50 |
| Fringe benefits activities |
50.20.75 |
| Indirect cost recoveries |
50.20 |
| Indirect costs - interagency |
50.20.85 |
| Indirect rate cost |
50.20.50 |
| Interagency indirect costs |
50.20.85 |
| Internal service activities |
50.20.65 |
| OMB Circulars |
50.20.50.b |
| Self-insurance fund activities |
50.20.70 |
| State awards |
50.20.80 |
| Statewide Central Services Cost Allocation Plan (SWCAP) |
50.20.60 |
| Cost allocation plan |
50.20.60 |
| County Codes |
30.50.20 |
| Credit and debit cards |
|
| Acceptance |
40.20.20 |
| Applicability |
40.10.30 |
| Approval |
40.40.60; 40.40.70 |
| Authority |
40.10.20 |
| Economic feasibility study (EFS) |
40.10.40; 40.40 |
| Minimum standards |
40.10.10 |
| Responsibilities - OFM |
40.10.40 |
| Responsibilities - OST |
40.10.50 |
| Debt collection - payroll |
25.60.40 |
| Deceased employees |
|
| Accounting for amounts due |
85.34.30 |
| Payroll policy |
25.70.30 |
| Declaration of emergency purchase (A16-E) |
85.32.30.a |
| Deductions - payroll |
25.50 |
| Deferred compensation |
|
| Accounting |
85.65.28 |
| Plans |
85.52.60 |
| Deferred revenues |
85.70.40 |
| Deposit |
|
| Cash receipts |
85.20.10.e |
| Interest distribution |
85.20.90 |
| Deposit adjustments and returned payments |
85.22 |
| Documentation for deposit adjustments |
85.22.20 |
| Local accounts |
85.22.40 |
| Returns and reversals of AFRS ACH payments |
85.22.50 |
| Treasury and trust accounts |
85.22.30 |
| Depreciation |
30.20.70; 85.60.40; 85.65.56 |
| Direct Cost - CMIA |
50.40.70 |
| Disbursement processing |
85.36 |
| Agency disbursement processes |
85.36.10 |
| Agency payment register |
85.36.30.b |
| Automated Clearing House (ACH) |
85.36.20 |
| Central travel account |
85.36.20 |
| Check register |
85.36.40.a |
| Disbursement mechanisms |
85.36.20 |
| Electronic benefit transfer (EBT) payments |
85.36.20 |
| Journal vouchers |
85.36.20 |
| Local account requirements |
85.36.40 |
| Local checks |
85.36.20; 85.36.40.a |
| Outstanding warrant record |
85.36.30.b |
| Purchase card |
85.36.20 |
| Recording |
85.36.50 |
| Treasury account requirements |
85.36.30 |
| Vendor's remittance advice |
85.36.30; 85.36.40 |
| Warrant |
85.36.30 |
| Disclosure reporting |
|
| Federal assistance |
95.20 |
| State |
90.40 |
| Disposal of capitalized capital assets |
30.40.45; 30.40.50; 85.60.50; 85.65.58 |
| Donations of capital assets |
85.65.52 |
| Donations of consumable inventories |
85.56.40; 85.65.46 |
| Donations, pledges |
85.54.42 |
| Drawdown method - CMIA |
50.40.20 |
| Due from |
|
| Federal government |
85.54.20; 85.65.34 |
| Other accounts |
85.54.30 |
| Other agencies |
85.54.35 |
| Other governments |
85.54.25 |
| Economic feasibility study |
40.10.40; 40.40 |
| Acceptance of electronic funds |
40.20 |
| Analytical worksheets and supporting documentation |
40.40.50 |
| Approval |
40.40.60; 40.40.70 |
| Business case |
40.40.30 |
| Cover letter |
40.40.20 |
| Disbursement of electronic funds |
40.30 |
| Elements |
40.40.40 |
| Purpose and components |
40.40.10 |
| Responsibilities - OFM |
40.10.40 |
| Electronic benefit transfers (EBT) |
40.10.10; 40.30.30; 85.36.20 |
| Electronic checks |
40.20.10 |
| Electronic commerce (E-commerce) |
40 |
| Electronic funds |
|
| Acceptance |
40.20 |
| Applicability |
40.10.30 |
| Approval |
40.40.60; 40.40.70 |
| Authority |
40.10.20 |
| Disbursement |
40.30 |
| Economic feasibility study (EFS) |
40.10.40; 40.40 |
| Minimum standards |
40.10.10 |
| Responsibilities - OFM |
40.40.40 |
| Responsibilities - OST |
40.10.50 |
| Eleven Hour Rule |
10.40.50 |
| Employee interview expenses |
70.20 |
| Encumbrances |
85.30 |
| Endorsement - forged |
85.38.30.a |
| Endorsement not forged |
85.38.30.b |
| Entitlements |
50.30.60 |
| Equity |
80.30.65; 85.80 |
| Escrow agreement |
85.74.20.d |
| Establish accounts |
80.30.80 |
| Estimates, accounting |
90.20.55 |
| Shortages in estimated accruals |
90.20.47 |
| Unliquidated estimated accruals |
90.20.45 |
| Expenditures, expenses, and cash disbursements - illustrative entries |
85.42 |
| Amounts due deceased employees |
85.42.60 |
| Encumbrances |
85.42.20 |
| Expenditure/expense disbursement |
85.42.30 |
| Forged endorsement |
85.42.95 |
| Illustrative purposes |
85.42.10 |
| Lost or destroyed warrants |
85.42.80 |
| Non-deliverable warrant cancellations |
85.42.80 |
| Prepaid |
85.65.50 |
| Recording payroll |
85.42.40 |
| Recording shared leave |
85.42.50 |
| Salary overpayment recoveries |
85.42.70 |
| Statutorily canceled warrants |
85.42.80 |
| External investment pool |
85.52.40.b |
| Federal assistance certification |
95.20.90 |
| Federal Assistance Disclosure Forms |
95.20 |
| Federal Assistance Certification |
95.20.90 |
| Federal Assistance Disclosure Form Lead Sheet |
95.20.10 |
| Federal Assistance Received from Nonfederal Sources (Pass-Through) |
95.20.70 |
| Federal Financial Assistance - Direct |
95.20.20 |
| Federal Identification Numbers |
95.20.80 |
| Federal Loan Balances |
95.20.60 |
| Federal Nonfinancial Assistance |
95.20.40 |
| Federal Nonfinancial Assistance Inventory Balances |
95.20.50 |
| Federal assistance reporting |
95.10; 95.20 |
| CFDA number |
95.10; 95.20.10; 95.20.20; 95.20.70 |
| Clusters |
95.10.40 |
| Applicability |
95.10.20 |
| Federal financial assistance |
95.10.10.b |
| Federal program title |
95.20.10.b |
| Federal Single Audit Act |
95.10.10.a |
| Instructions |
95.20.10 |
| Policies and procedures |
95.10 |
| Purpose and scope |
95.10.10 |
| Reporting package |
50.30.35 |
| Reporting requirements |
95.20.10 |
| Revenues |
95.10.30 |
| Federal financial assistance |
50.30; 95.10 |
| Federal grants |
50.30 |
| Federal Single Audit Act |
50.30 |
| Accounting – federal assistance activity between state agencies |
50.30.85
|
| Accounting - federal expenditures |
50.30.80 |
| Accounting - from another nonfederal entity |
50.30.90 |
| Administration costs for nonfinancial programs |
50.30.80.b |
| Basis of accounting |
50.30.50 |
| CFDA number |
50.30.70 |
| Donated inventory programs |
50.30.80.c |
| Entitlements |
50.30.60 |
| Federal surplus property |
50.30.80.d |
| Office of the State Auditor responsibilities |
50.30.40 |
| OFM responsibilities |
50.30.35 |
| Purpose |
50.30.10 |
| Recognize revenue |
50.30.60 |
| Requirements |
50.30.25 |
| State agencies responsibilities |
50.30.45 |
| Waiver |
50.30.20 |
| Fiduciary funds |
80.20.35.c; 80.20.50.c.(3) |
| Field order (A17-A, A17-1A) |
85.32.30.a |
| Fifty (50) mile rule |
10.30.30.b |
| Financial reporting entity |
80.20.45; 80.30.28 |
| Financial reporting requirements |
80.20.40 |
| Financial services agreements |
65 |
| Applicability |
65.10.20 |
| Authority |
65.10.10 |
| Responsibilities - Agency |
65.10.50 |
| Responsibilities - OFM |
65.10.30 |
| Responsibilities - OST |
65.10.40 |
| Fiscal year-end cut-off procedures |
90.20 |
| Accounting estimates |
90.20.55 |
| Adjustments required |
90.20.70 |
| Agency funds |
90.20.65 |
| Cash cut-off date and policies |
90.20.10 |
| Deferred revenues |
90.20.20 |
| Encumbrances |
90.20.30.c; 90.20.35.c; 90.20.40.c; 90.20.40.d |
| End of biennium accruals |
90.20.40 |
| Expenditure/expense recognition |
90.20.25 |
| Immaterial prior period adjustments |
90.20.15; 90.30.35 |
| Interagency accruals |
90.20.50 |
| Interfund accruals |
90.20.60 |
| Material prior period adjustments |
90.20.15; 90.30.30 |
| Mid biennium accruals |
90.20.35 |
| Phase 1 - accrual activity |
90.20.20 through 90.20.65 |
| Phase 2 - adjustment activity |
90.20.70 |
| Prior period adjustments, immaterial |
90.20.15; 90.30.35 |
| Prior period adjustments, material |
90.20.15; 90.30.30 |
| Revenue accruals |
90.20.20 |
| Shortages in estimated accruals |
90.20.47 |
| Single year operating appropriations accruals |
90.20.30 |
| Unearned revenues |
90.20.20 |
| Unliquidated estimated accruals |
90.20.45 |
| Fiscal year end cut off procedures - illustrative entries |
90.30 |
| Accrued revenues |
90.30.40 |
| Cash revenues |
90.30.20 |
| Encumbrance transactions |
90.30.60 |
| Interagency reimbursements (Object S) |
90.30.70 |
| Intra-agency reimbursements (Object T) |
90.30.80 |
| Prior period adjustments, material |
90.30.30 |
| Prior period adjustments, immaterial |
90.30.35 |
| Unavailable and unearned revenues |
90.30.40 |
| Vendor payments transactions |
90.30.50 |
| Foreign lodging, subsistence and mileage rates |
10.90.10.d |
| Forged endorsement |
85.38.30.a |
| Form 1099's |
50.10.50 |
| Forms - Accounting use |
80.30.86 |
| Fringe benefit - payroll formula |
25.40.10.j |
| Full time equivalent (FTE) |
25.10.40.b |
| Fund accounting |
80.20.30 |
| Fund bond debt |
85.72.20.c; 85.85.30 |
| Fund capital assets |
80.20.60; 80.30.45 |
| Fund categories |
80.20.35 |
| Fund equity policy |
80.30.65 |
| Fund long-term obligations |
80.20.60; 80.30.60; 85.72.10.a |
| Fund/account structure |
80.30.10 |
| GAAP (refer to Generally Accepted Accounting Principles) |
80.20 |
| State policy |
80.20.10 |
| Garnishments and Wage Assignments |
25.60 |
| Bankruptcy |
25.60.40.a |
| Child Support |
25.60.20 |
| Educational loans |
25.60.40.c |
| Garnishments and levies |
25.60.10 |
| Tax collection |
25.60.40.b |
| Writs of garnishment |
25.60.50 |
| General bond debt |
85.72.20.c; 85.85.35 |
| General capital assets |
80.20.60.a; 80.30.45 |
| General long-term obligations |
80.20.60; 80.30.60; 85.72.10.b |
| General state reporting policies |
90.10 |
| Administering agencies responsibilities |
90.10.40.d |
| Agency Financial Reporting System (AFRS) |
90.10.40 |
| Agency generated reports |
90.10.60 |
| Agency responsibilities |
90.10.40.c |
| Applicability |
90.10.30 |
| Authority |
90.10.20 |
| Batch interface agencies responsibilities |
90.10.40.e |
| Compliance with reporting due dates |
90.10.70 |
| Component unit reporting requirements |
90.10.50 |
| DES responsibilities |
90.10.40.b |
| OFM responsibilities |
90.10.40.a |
| Generally Accepted Accounting Principles (GAAP) |
80.20 |
| Accounting for capital assets and long-term obligations |
80.20.60 |
| Adoption of Generally Accepted Accounting Principles (GAAP) |
80.20.10 |
| Annual Comprehensive Financial Report |
80.20.40 |
| Basis of accounting |
80.20.50 |
| Budgetary requirements |
80.20.70 |
| Fiduciary funds |
80.20.35.c; 80.20.50.c.(3) |
| Financial reporting entity |
80.20.45 |
| Financial reporting requirements |
80.20.40 |
| Fund accounting |
80.20.30; 80.20.35 |
| Fund categories |
80.20.35 |
| Governmental funds |
80.20.35.a; 80.20.50.c.(1) |
| Hierarchy |
80.20.20 |
| Measurement focus |
80.20.50 |
| Measurement focus and basis of accounting |
80.20.50 |
| Proprietary funds |
80.20.35.b; 80.20.50.c.(2) |
| Goods and services expenditures |
85.32 |
| Declaration of emergency purchase (A16-E) |
85.32.30.a |
| Field order (A17-A, A17-1A) |
85.32.30.a |
| Invoice voucher (A19-1A) |
85.32.30.a |
| Journal voucher (A7-A) |
85.32.30.a |
| Payment authorization |
85.32.20 |
| Payment process documentation |
85.32.30 |
| Payment processing |
85.32.40 |
| Printing requisition (A-21-A) |
85.32.30.a |
| Purchase card |
85.32.70 |
| Purchase order (A16, A16-A) |
85.32.30.a |
| Purchase requisition (A15 -A) |
85.32.30.a |
| Rapid invoice processing |
85.32.60 |
| Receiving report--Partial delivery (A18, A18-A) |
85.32.30.a |
| Timing of payment |
85.32.50 |
| Travel expense voucher (A20-A, A20-2A) |
85.32.30.a |
| Voucher distribution form (A19-2, A19-2A) |
85.32.30.a |
| Waste recycling procedures |
85.32.80 |
| Governmental funds |
80.20.35.a; 80.20.50.c.(1) |
| Grants |
50.20.50 |
| High cost lodging, subsistence and mileage rates |
10.90.10.c |
| Hosting |
70.10.30 |
| Illustrative entries |
|
| Assets |
85.65 |
| Budgetary accounting |
85.15 |
| Expenditures, expenses, and cash disbursements |
85.42 |
| Fiscal year-end cut off procedures |
90.30 |
| Interfund/Interagency activities |
85.95 |
| Liabilities and equity |
85.85 |
| Revenue and cash receipts |
85.24 |
| Immaterial period adjustments |
90.20.15; 90.30.35 |
| Indirect cost recoveries |
|
| Federal |
50.20; 95.10.30; 95.20.30 |
| Indirect costs |
|
| Federal |
50.20.50 |
| Interagency |
50.20.85 |
| Infrastructure |
30.20.60 |
| Insurance activities policy |
80.30.70 |
| Interagency |
|
| Indirect costs |
50.20.85 |
| Reimbursements |
85.90.60 |
| Interest calculations - CMIA |
50.40.60 |
| Interfund activities policy |
80.30.75 |
| Interfund/interagency activities |
85.90 |
| Agency vendor payment revolving account charges |
85.90.70 |
| Interagency reimbursements |
85.90.60 |
| Interfund loans |
85.90.20 |
| Interfund services provided and used |
85.90.30 |
| Intra-agency reimbursements |
85.90.60 |
| Payment procedures for selected central services agency charges |
85.90.40 |
| Reimbursements |
85.90.60 |
| Transfers |
85.90.50 |
| Interfund/interagency activities - illustrative entries |
85.95 |
| Agency vendor payment revolving account |
85.95.70 |
| Interagency reimbursements |
85.95.60 |
| Interfund services provided and used |
85.95.40 |
| Intra-agency reimbursements |
85.95.50 |
| Operating transfers |
85.95.30 |
| Special budgeted allocation transfers |
85.95.35 |
| Transfers of equity |
85.95.20 |
| Internal auditing policies |
|
| Applicability |
20.10.30 |
| Authority |
20.10.20 |
| Basic requirements of internal auditing |
20.40.40 |
| Difference between internal and external auditing |
20.40.30 |
| Internal audit function |
20.40.10 |
| Internal auditing defined |
20.40.20 |
| Purpose |
20.10.10 |
| Internal control policies |
|
| Accounting requirement |
80.30.92 |
| Annual assurance |
20.15.50.a |
| Annual certification of compliance |
20.15.50.b |
| Applicability |
20.10.30 |
| Authority |
20.10.20 |
| Basic internal control requirements |
20.15 |
| Control activities |
20.15.40.c; 20.25 |
| Control environment |
20.15.40.a |
| COSO |
20.15.10 |
| Definition |
20.15.20 |
| External risks |
20.20.20 |
| Framework components |
20.15.40 |
| Information and communication |
20.15.40.d |
| Inherent risk |
20.20.30.b |
| Internal control defined |
20.20.10 |
| Internal control documentation |
20.24.50 |
| Internal control officer |
20.15.30.b; 20.15.50.a |
| Internal risks |
20.20.20 |
| Monitoring |
20.15.40.e |
| Potential limitations |
20.24.40 |
| Purpose |
20.10.10 |
| Risk analysis |
20.20.30 |
| Risk assessment |
20.20 |
| Risk identification |
20.15.40.b |
| Risk response |
20.20.40 |
| Segregation of duties |
20.24.30 |
| Internal investment pools |
85.52.40.a |
| Interview expenses, prospective employee |
70.20 |
| Intra-agency reimbursements |
85.90.60 |
| Inventories |
35.10; 85.56 |
| Accounting policy |
80.30.40 |
| Agency Inventory Officer |
35.10.25; 30.10.40 |
| Agency responsibilities |
35.10.25 |
| Alternatives |
35.10.35 |
| Applicability |
35.10.20 |
| Authority |
35.10.15 |
| Consumable inventories |
35.10.40.b; 85.56.20; 85.65.38; 85.65.40; 85.65.46 |
| Donated inventories |
35.10.40.a; 85.56.40 |
| First-In, First-Out (FIFO) |
35.10.45.c |
| Last-In, First-Out (LIFO) |
35.10.45.d |
| Livestock |
35.10.40.a |
| Lost or stolen property |
35.10.75; 70.75 |
| Management and control procedures |
85.56.10 |
| Merchandise inventories |
35.10.40.a; 85.56.30; 85.65.42; 85.65.44 |
| Periodic inventory |
35.10.35; 35.10.50.b; 35.10.65.b; 85.56.20.a; 85.56.30.a |
| Perpetual inventory |
35.10.35; 35.10.50.a; 35.10.65.a; 85.56.20.b; 85.56.30.b |
| Physical inventory |
35.10.25; 35.10.50; 35.10.55; 35.10.60; 35.10.65 |
| Reconciliation and documentation |
35.10.65 |
| Reporting requirements |
35.10.40 |
| Retaining inventory records |
35.10.70 |
| Systems |
35.10.50 |
| Valuation methods |
35.10.35; 35.10.45 |
| Waiver |
35.10.20 |
| Weighted Average (W.A.) |
35.10.45.e |
| Investments |
85.52 |
| Deferred compensation plans |
85.52.60 |
| External investment pools |
85.52.40.b |
| Internal investment pools |
85.52.40.a |
| Investment pools |
85.52.40 |
| Non-current investments |
85.52.30; 85.65.18; 85.65.20; 85.65.22; 85.65.24 |
| Permanent funds |
85.52.50 |
| Reverse repurchase agreements |
85.52.80 |
| Securities lending |
85.52.70 |
| Short-term investments |
85.52.20 |
| Subsidiary ledgers |
85.52.90 |
| Investments and pooled cash policy |
80.30.30 |
| Invoice voucher (A19-1A) |
85.32.30.a |
| Journal voucher (A7-A) |
85.32.30.a |
| Judgments and claims |
85.74.40 |
| Lease accounting |
85.72.30.b |
| Lease-purchase agreements payable |
85.72.30 |
| Leave |
|
| Accounting policy |
80.30.55 |
| Accounting procedures |
85.72.50; 85.72.60 |
| Accrued sick leave buyout |
25.40.30 |
| Computation of shared leave transferred |
25.40.10.d |
| Donated leave transfer records |
25.40.10.e |
| Formula for fringe benefit rate |
25.40.10.j |
| Limitations on receipt of shared leave |
25.40.10.c.(4) |
| Shared leave program |
25.40.10 |
| Shared leave program requirements and restrictions |
25.40.10.c |
| Shared leave records |
25.40.10.f |
| Shared leave requester |
25.40.10.c.(2) |
| Time loss on shared leave |
25.40.40 |
| Time loss recovery |
25.40.40.b.(6); 25.40.40.c |
| Types and limitations on shared leave donations |
25.40.10.c.(3) |
| Unused shared leave |
25.40.10.g |
| Vacation leave buyout at termination |
25.40.20 |
| Workers' compensation time loss payments |
25.40.40 |
| Liabilities - short-term |
|
| Accounts payable |
85.70.30 |
| Deferred revenues |
85.70.40 |
| Establishing short-term liabilities |
85.70.20 |
| Policy |
80.30.50 |
| Liabilities - special |
85.74 |
| Biennial close out of vendor payment advance |
85.74.10.e |
| Claims and judgments |
85.74.40 |
| Deposits in interest bearing accounts |
85.74.20.c |
| Escrow agreement |
85.74.20.d |
| Initial advance |
85.74.10.b |
| Investment of monies in escrow |
85.74.20.d.(2) |
| Payment for goods and services |
85.74.10.c |
| Public works contracts-retention of payments |
85.74.20 |
| Reimbursements |
85.74.10.d |
| Unclaimed property |
85.74.30 |
| Vendor payment advance |
85.74.10 |
| Liabilities and equity - illustrative entries |
85.85 |
| Claims and judgments |
85.85.65 |
| Construction certificates of participation |
85.85.50 |
| Deferred revenues |
85.85.25 |
| Equipment certificates of participation |
85.85.45 |
| Establishment of short-term liabilities |
85.85.15 |
| Fund bonded debt issuance and servicing |
85.85.30 |
| General obligation bond debt issuance and servicing |
85.85.35 |
| Lease purchase agreements |
85.85.40 |
| Payment of short-term liabilities |
85.85.20 |
| Retention of payments |
85.85.60 |
| Vendor payment advances |
85.85.55 |
| Light refreshments |
70.10.10; 10.70.70 |
| Loans - long term |
85.65.36 |
| Local accounts |
|
| Acceptance of electronic funds |
40.20.30 |
| Accrued revenues |
90.30.40 |
| Cash and investments disclosure |
90.40.20 |
| Cash revenues |
90.30.20 |
| Cash type |
75.30.20 |
| Check control procedures |
85.38.90 |
| Deposit adjustments |
85.22.40 |
| Deposit of receipts |
85.50.20 |
| Disbursement of electronic funds |
40.30 |
| Disbursement requirements |
85.36.40 |
| Establishment |
80.30.80 |
| Petty cash |
85.50.70; 85.65.16 |
| Responsibilities - Agency |
65.10.50 |
| Local check control procedures |
85.38.90 |
| Location (Country) Code Tables |
30.50.20 |
| Lockbox services |
|
| Acceptance of electronic funds |
40.20.10; 40.20.30 |
| Responsibilities - OST |
40.10.50; 65.10.40 |
| Lodging |
10.30 |
| 50 mile rule |
10.30.30.b |
| Basis for reimbursement of lodging costs |
10.30.10 |
| Maximum allowable lodging costs--exceptions |
10.30.20 |
| Non-reimbursable lodging costs |
10.30.40 |
| Normal night return lodging expenses |
10.30.50 |
| Purchase lodging accommodations |
10.30.60 |
| Reimbursable lodging costs |
10.30.30 |
| Reimbursable lodging costs - board members |
10.70.20; 10.70.30 |
| Taxes - board members |
10.70.40 |
| Use of trailer or camper |
10.30.70 |
| Lodging, subsistence and mileage rates |
10.90 |
| Continental USA |
10.90.10.b |
| Foreign |
10.90.10.d |
| High cost lodging |
10.90.10.c |
| Long-term obligations |
|
| Accounting (GAAP) |
80.20.60 |
| Bond accounting |
85.72.20.c |
| Bond classification |
85.72.20.a |
| Bonds payable |
85.72.20 |
| Certificates of Participation (COPs) |
85.72.40 |
| Establishing vacation leave liability |
85.72.50.b |
| Establishing sick leave payable |
85.72.60.b |
| Fund long-term obligations |
85.72.10.a |
| General long-term obligations |
85.72.10.b |
| Lease accounting |
85.72.30.b |
| Lease-purchase agreements payable |
85.72.30 |
| Loans |
85.65.36 |
| Policy |
80.30.60 |
| Recording vacation leave expense/liability |
85.72.50.c |
| Recording sick leave expense/liability |
85.72.60.c |
| Refunding bonds |
85.72.20.d |
| Sick leave payable |
85.72.60 |
| State policy |
80.30.60 |
| Vacation leave payable |
85.72.50 |
| Loss of funds or property |
70.75 |
| Lost or destroyed warrants |
85.38.20 |
| Lost or stolen |
|
| Capital assets |
30.40.80 |
| Inventory |
35.10.65; 35.10.75 |
| Procedures |
70.75 |
| Maintenance Service Agreements |
85.32.50.b |
| Marking capital assets |
30.30 |
| Material prior period adjustments |
90.20.15; 90.30.30 |
| Meals |
10.40 |
| Basis for reimbursing meal costs |
10.40.10 |
| Documentation |
70.15.30 |
| Eleven hour rule |
10.40.50.b |
| Exceptions for meal allowances |
10.40.20 |
| Meals with meetings |
10.40.60; 70.15.20 |
| Non-reimbursable meal costs |
10.40.40 |
| Prohibitions |
10.40.40; 70.15.20 |
| Reimbursable meal costs |
10.40.50 |
| Types of costs |
10.40.30 |
| Meals & lodging reimbursement |
10.20.30 |
| Meals with meetings |
10.40.60; 70.15 |
| Measurement focus |
|
| GAAP |
80.20.50 |
| State policy |
80.30.20 |
| Meetings - refreshments |
70.10.20 |
| Merchandise inventories |
85.56.30; 85.65.42; 85.65.44 |
| Minimum accessibility (ADA) requirement |
50.50.60 |
| Modification of child care facilities |
70.70.40 |
| Modified approach to depreciation - transportation infrastructure |
30.20.80 |
| Moving expenses |
|
| Agency head responsibilities |
60.10.40 |
| Common carrier costs |
60.20.10.a |
| Damage claim procedure |
60.30.50 |
| Employee responsibilities |
60.30.10; 60.10.50 |
| Department of Enterprise Services responsibilities |
60.10.60 |
| Insurance |
60.20.10; 60.30.40 |
| Moving costs - allowable |
60.20.10 |
| Moving costs - unallowable |
60.20.20 |
| Payroll deduction |
60.30.30 |
| Qualified employees |
60.10.20; 60.10.30 |
| Reviewing, approving, and paying the invoice |
60.30.20 |
| Non-capitalized capital assets |
30.20.22; 85.60.30.c; 85.65.54 |
| Non-current investments |
85.52.30 |
| Non-deliverable warrants |
85.38.15 |
| Nonfinancial assistance - federal |
50.30.80; 95.20.40; 95.20.50 |
| Non-revenue receipts |
85.20.30 |
| Notes and loans receivable |
85.54.40 |
| NSF checks |
85.22; 85.54.52 |
| Object S Interagency Reimbursements |
85.90.60; 85.95.60 |
| Object T Intra-agency Reimbursements |
85.90.60; 85.95.50 |
| OFM responsibilities |
40.10.40; 50.40.40; 55.10.10; 80.10.40 |
| Operating transfers |
85.90.50 |
| Other post employment benefits |
85.74.55; 90.40.70 |
| Pass-through - federal assistance |
95.20.70 |
| Pay periods, workdays and rate computations |
25.30.30 |
| Pay dates |
25.30.20 |
| Payment |
|
| Advance - vendor |
85.74.10 |
| Authorization |
85.32.20 |
| Process documentation |
85.32.30 |
| Processing |
85.32.40 |
| State agencies - to |
85.90.40 |
| Timing |
85.32.50 |
| Payroll accounting requirements |
25.20 |
| College Clearing Account 790 |
25.20.10.b.(1) |
| Employee transfers between agencies |
25.20.50 |
| Other agencies with unique payroll systems |
25.20.10.b.(2) |
| Payment and reconciliation of deductions and employer costs |
25.20.40 |
| Payroll revolving accounts |
25.20.10 |
| Treasury Payroll Revolving Account |
25.20.10.a |
| Reconciliation |
25.20.40.c |
| Required payroll certifications |
25.20.30 |
| Required payroll records and reports |
25.20.20 |
| State Payroll Revolving Account 035 |
25.20.10.a.(1) |
| Payroll and other related activities |
85.34 |
| Amounts due deceased employees |
85.34.30 |
| Payroll |
85.34.10 |
| Salary overpayment recovery |
85.34.40 |
| Shared leave |
85.34.20 |
| Payroll certifications - required |
25.20.30 |
| Payroll computation |
25.30 |
| Payroll deductions |
25.20.40; 25.50 |
| Payroll deductions and reductions |
25.50 |
| Definition |
25.50.10 |
| Mandatory deductions |
25.50.20.a |
| Mandatory reductions |
25.50.20.b |
| Voluntary miscellaneous deductions |
25.50.30.b |
| Voluntary reductions |
25.50.30.a |
| Payroll payment methods |
25.70 |
| Agency deposit of employee's earnings |
25.70.20 |
| Amounts due deceased employees |
25.70.30 |
| Employee payment options |
25.70.10 |
| Payroll policies |
25.10 |
| Applicability |
25.10.30 |
| Authority |
25.10.20 |
| Definition of full time equivalent |
25.10.40.b |
| Definition of state employee |
25.10.40.a |
| Purpose |
25.10.10 |
| Payroll records and reports - required |
25.20.20 |
| Per diem - travel |
10.20.30; 10.70.20; 10.70.30 |
| Periodic inventory method |
85.56.20.a; 85.56.30.a |
| Permanent funds |
80.20.35.a; 85.52.50 |
| Perpetual inventory method |
85.56.20.b; 85.56.30.b |
| Personal care attendant services |
10.60.30 |
| Petty cash |
|
| Abolishment |
85.50.50.g; 85.50.60.f; 85.50.70.d |
| Disbursements |
85.50.60.d; 85.50.70.b |
| Establishment |
85.50.60.a; 85.50.70.a |
| General information |
85.50.50 |
| Local accounts |
85.50.70; 85.65.16 |
| Reconciliation |
85.50.60.d |
| Reimbursement |
85.50.60.e; 85.50.70.c |
| Treasury accounts |
85.50.60; 85.65.14 |
| Uses authorized of treasury petty cash accounts |
85.50.60.b |
| Phase 1 year end procedures |
90.20.20 through 90.20.65 |
| Phase 2 year end procedures |
90.20.70 |
| Phase 3 year end procedures |
90.20.80 |
| Phase 4 year end procedures |
90.20.90 |
| Physical inventory |
30.40; 30.45 |
| Pledges - donations |
85.54.42 |
| Pollution remediation |
85.74.50; 90.40.75 |
| Pooled cash and investment policy |
80.30.30 |
| Prepaid expenses |
85.58; 85.65.50 |
| Printing requisition (A-21-A) |
85.32.30.a |
| Prior period adjustments |
|
| Immaterial |
90.20.15; 90.30.35 |
| Material |
90.20.15; 90.30.30 |
| Privately-owned motor vehicles |
|
| Reimbursement |
10.50.20 |
| Restrictions |
10.50.25 |
| Use for official state business |
10.50.20 |
| Proceeds from sale of property |
85.20.40; 85.60.50 |
| Proprietary funds |
80.20.35.b; 80.20.50.c.(2) |
| Prospective employee interview expenses |
70.20 |
| Public meetings - refreshments |
70.10.20 |
| Public works contracts-retention of payments |
85.74.20 |
| Purchase order (A16, A16-A) |
85.32.30.a |
| Purchase requisition (A15 -A) |
85.32.30.a |
| Rapid invoice processing |
85.32.60 |
| Receipts |
|
| Deposit of local receipts |
85.50.20 |
| Deposit of treasury and treasury trust receipts |
85.20.10; 85.50.10 |
| Forms |
85.20.10.a |
| Reconciliation of cash receipts |
85.20.10.c; 85.50.40 |
| Undeposited |
85.50.30 |
| Undistributed |
85.20.50 |
| Receivables |
|
| Adjustments |
85.54.60.c; 85.65.32 |
| Collecting NSF checks |
85.54.52 |
| Collection efforts |
85.54.60.e |
| Collection procedures |
85.54.50 |
| Documentation |
85.54.60 |
| Donations, pledges |
85.54.42 |
| Due from federal government |
85.54.20; 85.65.34 |
| Due from other accounts |
85.54.30 |
| Due from other agencies |
85.54.35 |
| Due from other governments |
85.54.25 |
| Establishment of receivables |
85.54.60.a; 85.65.32.a |
| Notes and loans receivable |
85.54.40; 85.65.36 |
| Other receivables |
85.54.45 |
| Pledges, private donations |
85.54.42 |
| Policy |
80.30.35 |
| Records retention for write-offs |
85.54.60.g |
| Subsidiary ledgers |
85.54.65 |
| Taxes receivable |
85.54.15; 85.65.30 |
| Uncollectible receivables |
85.54.55; 85.65.32 |
| Valuation of receivables |
85.54.60.d; 85.65.32 |
| Write-offs of uncollectible receivables |
85.54.60.f; 85.65.32.d |
| Receiving report--Partial delivery (A18, A18-A) |
85.32.30.a |
| Receptions |
70.10.30 |
| Reconciliations, required |
|
| Capital assets - with capital asset management system |
85.60.60 |
| Capital assets - physical inventory |
30.45.40 |
| Cash in commercial institutions |
85.50.40.c |
| Cash in-process |
85.50.40.b |
| Cash receipts |
85.20.10.c; 85.50.40 |
| Current period clearing account |
90.20.70 |
| Estimated accruals GL 6560 |
90.20.30; 90.20.40 |
| Fiscal year-end reconciliations |
90.20.70 |
| Inventory - periodic |
35.10.65.b |
| Inventory - perpetual |
35.10.65.a |
| Investments - subsidiary ledgers |
85.52.90.b |
| Payables |
90.20.70 |
| Payroll activity and GLs |
25.20.10.d; 25.20.40.c; 85.34.10 |
| Petty cash - local accounts |
85.50.70.b |
| Petty cash - treasury accounts |
85.50.60.d |
| Receivables - Allowance for Uncollectible |
85.54.55.b |
| Receivables - subsidiary ledgers |
85.54.65.b |
| Recovery of prior appropriation expenditures |
85.20.30 |
| Redeemed warrants reported as lost or destroyed |
85.38.30 |
| Reductions - Payroll |
25.50 |
| Refreshments |
70.10.10 |
| Refunds of revenue |
85.20.70 |
| Reimbursable |
|
| Lodging costs |
10.30.30 |
| Meal costs |
10.40 |
| Miscellaneous travel costs |
10.60 |
| Moving costs |
60.20.10 |
| Transportation costs |
10.50 |
| Travel costs |
10.20.10 |
| Reimbursement rates - travel |
10.90 |
| Related organizations |
90.40.75 |
| Renovation and/or modification of child care facilities |
70.70.40 |
| Rental vehicles |
10.50.35 |
| Reporting |
|
| Due dates |
90.10.70 |
| Entity |
80.20.45; 80.30.28 |
| Policies |
80.30.27 |
| Requirements - federal |
95.20.10 |
| Requirements - financial |
80.20.40 |
| Requirements - state |
90 |
| Reporting systems requirements |
80.30.88 |
| Residual title |
30.10.50 |
| Revenues and cash receipts |
85.20; 85.65.12 |
| Cash over and short |
85.20.10.d |
| Collection and deposit of receipts |
85.20.10 |
| Deposit of cash receipts |
85.20.10.e |
| Deposit of interest distribution |
85.20.90 |
| Non-revenue receipts |
85.20.30 |
| Proceeds from sale of property |
85.20.40 |
| Prudent collection processes |
85.20.20 |
| Receipt forms |
85.20.10.a |
| Reconciliation of cash receipts |
85.20.10.c |
| Record of cash receipts |
85.20.10.b |
| Refunds of revenue |
85.20.70 |
| Subsidiary records |
85.20.80 |
| Suspense items |
85.20.60 |
| Undistributed receipts |
85.20.50 |
| Revenue and cash receipts - illustrative entries |
85.24 |
| Adjustment for non-sufficient funds checks |
85.24.50 |
| Cash over and short |
85.24.40 |
| Deposit of cash revenue |
85.24.30 |
| Estimated revenues |
85.24.20 |
| Illustrative purposes |
85.24.10 |
| Subsequent collections of non-sufficient funds checks |
85.24.60 |
| Suspense items |
85.24.80 |
| Undistributed receipts- account and/or revenue not identified |
85.24.70 |
| Revenues and expenses policy |
80.30.67 |
| Reverse repurchase agreements |
85.52.80 |
| Revolving accounts - payroll |
25.20.10 |
| Risk assessment |
20.20 |
| Rule making capacity member - meal and lodging |
10.70.30 |
| Salary overpayment recovery |
85.34.40 |
| Sale of property - proceeds |
85.20.40 |
| Segment |
90.40.75 |
| Shared leave |
|
| Accounting |
85.34.20 |
| Program |
25.40.10 |
| Short-term |
|
| Investments |
85.52.20 |
| Liabilities |
80.30.50; 85.70 |
| Sick leave |
|
| Accounting policy |
80.30.55 |
| Payable |
85.72.60 |
| Payroll policy |
25.40.30 |
| Single Audit Act |
|
| Policy |
50.30 |
| Reporting |
95.10.10.a |
| Special liabilities |
85.74 |
| Standard forms |
80.30.86 |
| State Disclosure Forms |
90.40 |
| Bond Debt by Major Class - Summary of Activity Disclosure |
90.40.55 |
| Bond Debt Refunding Activity Disclosure |
90.40.55 |
| Bonds Payable General Disclosure |
90.40.55 |
| Capital Assets - Summary of Activity Disclosure |
90.40.38 |
| Cash and Investments General Disclosure |
90.40.20.a |
| Cash on Hand and in the Bank Disclosure |
90.40.20.c |
| Certificates of Deposit (Non-negotiable) Disclosure |
90.40.20.d |
| Certificates of Participation Disclosure - OST |
90.40.45.d |
| Financial Disclosure Certificate |
90.40.95 |
| Inventory Disclosure |
90.40.35 |
| Lease Disclosure |
90.40.45.a |
| Liabilities by Major Class - Summary of Activity Disclosure |
90.40.45.b |
| Long-Term Construction Commitments Disclosure |
90.40.40 |
| Miscellaneous Disclosure |
90.40.75 |
| Pension and OPEB Disclosure - Higher Education |
90.40.70.b |
| Pension Disclosure - DRS |
90.40.70.a |
| State Disclosure Form Lead Sheet |
90.40.10 |
| Taxes Receivable Disclosure |
90.40.30 |
| Transfers Disclosure |
90.40.60 |
| Unavailable and Unearned Revenues Disclosure |
90.40.50 |
| State Motor Pool - accounting for the transfer of vehicles |
85.60.95 |
| Statewide Central Services Cost Allocation Plan (SWCAP) |
50.20.60 |
| Statutorily canceled checks |
85.38.40 |
| Stored value cards |
40.30.10; 40.30.30 |
| Subsidiary accounts, general capital assets and general long-term obligations |
80.30.15 |
| Subsidiary ledgers |
|
| Investments |
85.52.90 |
| Receipts |
85.20.80 |
| Receivables |
85.54.65 |
| Subtenant agencies |
30.10.60 |
| Suitable space for child care facilities |
70.70.20 |
| Sundry claims |
85.40.20 |
| Surplus property |
30.40.50 |
| Suspected loss of public funds or property |
70.75 |
| Suspense items |
85.20.60 |
| Taxable fringe benefits |
25.30.40 |
| Taxes receivable |
85.54.15 |
| Taxpayer Information Numbers (TIN) |
50.10.40 |
| Termination benefits |
85.72.70 |
| Time loss payments - worker's comp |
25.40.40 |
| Trade-in of capital assets |
85.65.60 |
| Transfer of vehicles to the State Motor Pool - accounting |
85.60.95 |
| Transfers |
85.90.50 |
| Travel Transportation |
10.50 |
| Airline contracts and limitations |
10.50.50 |
| Airport selection |
10.50.55 |
| Changes in itinerary |
10.50.70 |
| Limitations on non-air common carrier costs |
10.50.65 |
| Privately-owned motor vehicle use |
10.50.20; 10.50.25 |
| Purchase air fare |
10.50.45 |
| Purchase common carrier transportation from personal financial resources |
10.50.75 |
| Purchase of airline tickets in advance |
10.50.40 |
| Purchase transportation by other common carrier |
10.50.40; 10.50.65 |
| Refunds for unused transportation services |
10.50.80 |
| Reimbursable transportation costs |
10.50.10 |
| Restrictions and requirements on rental motor vehicle use |
10.50.35 |
| Transportation expenses, miscellaneous |
10.60 |
| Personal care attendant services |
10.60.30 |
| Reimbursable travel costs |
10.60.10 |
| Travel expenses greater than $50 |
10.60.20 |
| Travel card |
10.10.45 |
| Travel expense claims, payments, reimbursements and advances |
10.80 |
| Agency responsibilities |
10.80.30 |
| Boards, Commissions, or Committees |
10.70 |
| Documentation |
10.80.40 |
| Internal Revenue Service regulations |
10.80.70 |
| Payment to vendors |
10.80.55 |
| Purpose |
10.80.10 |
| Supplies exceeding $50 |
10.80.50 |
| Travel expense advances |
10.80.60 |
| Traveler responsibilities |
10.80.20 |
| Travel expense voucher (A20-A, A20-2A) |
85.32.30.a |
| Travel management requirements and restrictions |
10.10 |
| Agency responsibilities |
10.10.10 |
| Alternatives to travel |
10.10.25 |
| Compliance with ADA |
10.10.40 |
| Considerations with travel status |
10.10.30 |
| Health and safety of travelers |
10.10.35 |
| Preferences for meeting, conference, and training locations |
10.10.55 |
| Prior authorization |
10.10.50 |
| Selection & approval criteria |
10.10.20 |
| State travel charge card |
10.10.45 |
| Travelers responsibilities |
10.10.15 |
| Who must comply? |
10.10.05 |
| Travel rates |
10.90 |
| Lodging, meals, and mileage rates for the Continental USA |
10.90.10.b; 10.90.20 |
| High cost lodging and subsistence rates for the Continental USA |
10.90.10.c |
| Lodging and subsistence rates for the Non-Continental USA and Foreign locations |
10.90.10.d |
| Travel reimbursement principles |
10.20 |
| Eligibility for Reimbursements |
10.20.10 |
| Leave of Absence |
10.20.50 |
| Maximum Allowable Per Diem for meals and lodging |
10.20.30 |
| Non-Reimbursable Travel Costs |
10.20.20 |
| Non-State Reimbursement of State Travel |
10.20.60 |
| Travel for Convenience |
10.20.40 |
| Traveler's |
|
| Health and safety |
10.10.35 |
| Responsibilities |
10.10.15 |
| Treasury - State Agreement (CMIA) |
50.40.20 |
| Treasury - Treasury Trust Agreements |
|
| Acceptance of electronic funds |
40.20 |
| Accrued revenues |
90.30.40 |
| Cash and investments disclosure |
90.40.20 |
| Cash revenues |
90.30.20 |
| Cash type |
75.30.20 |
| Deposit adjustments |
85.22.30 |
| Deposit of receipts |
85.50.10 |
| Disbursement of electronic funds |
40.30 |
| Disbursement requirements |
85.36.30 |
| Establishment |
80.30.80 |
| Petty cash |
85.50.60; 85.65.14 |
| Responsibilities - OST |
65.10.40 |
| Treasury deposit income |
90.20.20.g |
| Unavailable Revenue |
85.70.40 |
| Unclaimed property |
85.74.30 |
| Uncollectible receivables |
85.54.55 |
| Undeposited receipts |
85.50.30 |
| Undistributed receipts |
85.20.50 |
| Unearned revenues |
85.70.45 |
| Uniform Business Identifier (UBI) |
70.60 |
| Applicability |
70.60.50 |
| Assignment |
70.60.40 |
| Business Entity |
70.60.20 |
| Exclusions |
70.60.20 |
| Purpose |
70.60.10 |
| UBI Usage |
70.60.20; 70.60.30 |
| Uniform charts of accounts |
75; 80.30.82 |
| U.S. Information Returns, annual |
50.10 |
| Definition |
50.10.10 |
| Form 945 |
50.10.50.l |
| Form 1042-S |
50.10.50.k |
| Form 1098's |
50.10.50.d |
| Form 1099's |
50.10.50 |
| Form W-2's |
50.10.50.a |
| IRS publications |
50.10.30 |
| Purpose |
50.10.20 |
| Reporting requirements |
50.10.20 |
| Taxpayer Information Numbers (TIN) |
50.10.40 |
| Timeframes |
50.10.30 |
| Training opportunities |
50.10.60 |
| Types |
50.10.50 |
| Useful lives - capital assets |
30.20.70.c; 30.50.10 |
| Vacation leave |
|
| Accounting policy |
80.30.55 |
| Buyout |
25.40.20 |
| Payable |
85.72.50 |
| Valuation of capital assets |
30.20.10; 85.60.20 |
| Vehicles |
|
| Rental restrictions and requirements |
10.50.35 |
| State Motor Pool - accounting for the transfer of vehicles |
85.60.95 |
| Vehicle driver Requirements |
|
| Accident reporting procedures |
12.30.40 |
| License requirements |
12.30.10 |
| Restrictions and responsibilities for privately owned vehicles |
12.30.30 |
| State driver requirements |
12.30.20 |
| Vendor payment advance |
85.74.10 |
| Voucher distribution form (A19-2, A19-2A) |
85.32.30.a |
| Wage assignments and garnishments |
25.60 |
| Bankruptcy |
25.60.40.a |
| Child support |
25.60.20 |
| Education loans |
25.60.40.c |
| Garnishments and levies |
25.60.10 |
| Mandatory wage assignments |
25.60.30.c |
| Miscellaneous debt collection procedures |
25.60.40 |
| Tax collection |
25.60.40.b |
| Voluntary wage assignments |
25.60.30.b |
| Wage assignments |
25.60.30 |
| Writs of garnishment |
25.60.10; 25.60.50 |
| Wage computations |
25.30 |
| Compensatory time - cash-out payments |
25.30.50 |
| Lagged payroll |
25.30.10 |
| Other compensation, performance pay, relocation payments, recruitment and retention premiums |
25.30.60 |
| Pay period, workdays, and rate computations |
25.30.30 |
| Pay dates |
25.30.20 |
| Taxable fringe benefits |
25.30.40 |
| Waiver to policy |
1.10.40 |
| Warrant processing and procedures |
|
| Cancellation of warrants |
85.38.10; 85.38.20.a; 85.38.40.a |
| Endorsement not forged |
85.38.30.b |
| Forged endorsement |
85.38.30.a |
| Liability for canceled warrants/checks |
85.38.50 |
| Local check control procedures |
85.38.90 |
| Lost or destroyed warrants |
85.38.20 |
| Lost or destroyed warrants (not redeemed) |
85.38.20.c |
| Lost or destroyed warrants (redeemed) |
85.38.20.b |
| Lost or destroyed warrants canceled |
85.38.20.a |
| Non-deliverable warrants |
85.38.15 |
| Redeemed warrants reported as lost or destroyed |
85.38.30 |
| Reissue of statutorily canceled warrants |
85.38.40.b |
| Statutorily canceled warrants |
85.38.40 |
| Warrant register |
85.36.30 |
| Warrant voiding and destruction procedures |
85.38.80 |
| "X" and blank state warrant stock control procedures |
85.38.70 |
| "X" warrants |
85.38.60 |
| Waste recycling procedures |
85.32.80 |
| Wire transfers |
|
| Acceptance |
40.20.10; 40.20.30 |
| Disbursement |
40.30.10; 40.30.20 |
| Responsibilities - OST |
65.10.40 |
| Workers' compensation time loss payments |
25.40.40 |
| Work study |
25.10.40.b |
| Write-offs of uncollectible receivables |
85.54.60.f |
| "X" warrants |
85.38.60; 85.38.70 |
| Year-end cut off procedures |
90.20 |
