Financial Services Manual

Page last updated

11/09/2017

Table of Contents

• Financial Services Manual
  • 1.00 Introduction
    • 1.01 Guide to the Manual
  • 2.00 Account Structure
    • 2.01 Structure of the Accounting System
  • 6.00 General Policies & Procedures
    • 6.10 Account Management
    • 6.11 Audit Management
    • 6.16 Component Unit Affiliates
  • 7.00 Budgets
    • 7.01 Budget Overview
  • 8.00 Cash & Non-cash Receipts
    • 8.10 Cash Receiving
    • 8.11 Sales Tax
    • 8.12 Gifts
      • 8.12.1 Soliciting and Publicizing Gifts
      • 8.12.2 Reviewing and Accepting Gifts
      • 8.12.3 Reporting Gifts
      • 8.12.4 Processing and Acknowledging Gifts
      • 8.12.5 Gift Types
      • Addendum: Considerations for Routing Proposals and Awards
    • 8.13 Endowments
    • 8.14 Merchant (Bank Card/Credit Card) Acceptance
    • 8.15 Change Fund
    • 8.20 Invoicing and Accounts Receivable
    • 8.32 Dishonored (Returned) Checks
    • 8.33 University Development Fund Policy and Procedure
  • 9.00 Expenditure Policy and Procedures
    • 9.01 Determining Purchasing Method
      • Purchasing Methods
        • Restricted Consumer Quantities List
        • Transportation, Handling, and Storage Requirements
    • 9.10 General Expenditure Policy
      • Allowable Expenditure Summary by Fund Source
      • Unallowable Expenditures Table
    • 9.11 Employee Recognition
    • 9.12 Independent Contractor Services
    • 9.13 Business Meals
    • 9.14 Relocation Policy for Employees
    • 9.15 Operational Advances
    • 9.16 Payments to Nonresident Aliens
      • Payments Allowed, Documentation Required Under Various Visa Classifications
    • 9.17 Technology Allowances
    • 9.19 Petty Cash Funds
    • 9.20 Financial Compliance Purchasing Card (PCard) Violations
    • 9.21 Apparel
    • 9.55 Nonresident Alien Forms
  • 13.00 Student & Postdoctoral Payments
    • 13.01 Introduction to Methods of Student Payments
    • 13.10 Student Scholarship Awards
    • 13.31 Processing Fellowship Awards for Postdoctoral Fellows
  • 14.00 Travel
    • 14.10 Travel Authorization
    • 14.11 Travel Funding
    • 14.12 Accountable Plan
    • 14.13 Meal Reimbursement
    • 14.14 Lodging
    • 14.15 Transportation
    • 14.16 Preparing a Travel Expense Report
    • 14.17 Travel Changes and Cancellations
    • 14.71 Meals/Lodging Cost Index
    • 14.72 Out-of-State Sales Tax Exemptions
  • 18.00 Service Centers
    • 18.10 Service Center Policy
  • 19.00 Payroll
    • 19.10 Payroll
  • 20.00 Tax
    • 20.10 Unrelated Business Income Tax
  • Topical Index
  • FSM Revision Log