Topic index
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
| Absolute title | 30.10.50 |
| Accessibility requirements - minimum | 50.50.60 |
| Accidents - automobile | 12.30.20; 12.30.40 |
| Accounting - basis of | 80.20.50; 80.30.20; 50.30.65 |
| 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 |
| 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 |
| Administration costs for nonfinancial federal programs | 50.30.85 |
| Advances - travel | 10.80.60 |
| Advertisement - sole source contracts | 15.20.60; 15.30.30.b.(5) |
| Advisory, coordinating or planning capacity member - meal and lodging | 10.70.20 |
| AFRS (Agency Financial Reporting System) | 90.10.40 |
| Aircraft | 70.50 |
| Acquiring aircraft services | 70.50.20 |
| Aircraft rental | 70.50.20 |
| Commercial lodging - Pilots | 70.50.80 |
| Dry charter flight | 70.50.50 |
| Fee schedules - Aircraft | 70.50.20.a |
| Maintaining aircraft | 70.50.60 |
| Piloting services | 70.50.40.b |
| Purchase aircraft | 70.50.20; 70.50.30 |
| Standby periods | 70.50.80 |
| State Pilot standards, qualifications, and training | 70.50.40 |
| System of Control over use of air services | 70.50.20.b |
| Airline tickets | 10.50.40; 10.50.45; 10.50.50 |
| Airplanes | 70.50 |
| 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 |
| Amendments to personal service contracts | 15.20.90; 15.30.10.e; 15.30.20; 15.30.30.b.(6); 15.30.40.c.(5); 15.30.50; 15.30.60.b.(6) |
| Americans with Disabilities Act (ADA) - compliance | 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 |
| 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 |
| Architectural contracts | 15.10.20.g; 15.30.95 |
| 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 non-current investments in permanent funds | 85.65.26 |
| 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 |
| Food stamp inventories | 85.65.48 |
| 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 |
| Automobile | |
| Accidents | 12.30.40 |
| Disposal | 12.50.60 |
| Leases | 12.50.50 |
| Purchases | 12.50.10; 12.50.20 |
| Rentals | 10.50.35; 12.50.30; 12.50.40 |
| Repairs | 12.20.40 |
| Barrier-free facilities | 50.50.40 |
| Basis of accounting | 80.20.50; 80.30.20; 50.30.65 |
| 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; 85.72.50.d |
| 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 | 85.38.20.a |
| Capital assets | |
| Accounting for the construction of capital assets | 85.60.90; 85.65.64 |
| Accounting for the transfer of vehicles to the State Motor Pool | 85.60.95 |
| Accounting - GAAP | 80.20.60 |
| Acquisitions | 85.60.30; 85.65.52 |
| Adjustments | 85.60.60 |
| Asset valuation | 30.20.10; 85.60.20 |
| Capital asset disclosure forms | 90.40.38; 90.40.40; 90.40.45 |
| Capital leases - acquired through | 30.20.40; 85.60.70; 85.65.62; 85.72.30 |
| Certificates of participation - assets acquired through | 30.20.50; 85.60.80 |
| Class and location codes | 30.50 |
| Construction | 85.60.90; 85.65.64 |
| Depreciation | 30.20.70; 85.60.40; 85.65.56 |
| Disposals of capital assets | 85.60.50; 85.65.58 |
| Non-capitalized | 30.20.22; 85.60.30.d ;85.65.54 |
| Policy | 30.20; 80.30.45 |
| Reconciliation of capital asset management system to AFRS | 85.60.60 |
| Trade-in | 85.65.60 |
| Valuation | 30.20.10; 85.60.20 |
| Capital assets inventory policy | |
| Addition of capital assets to inventory | 30.40.40 |
| Conducting and verification of physical inventory | 30.45.20 |
| Inventoriable capital assets | 30.40.10 |
| Inventory records requirements | 30.40.30 |
| Lost or stolen property | 30.40.80 |
| Physical inventory frequency | 30.45.10 |
| Physical inventory instructions | 30.45.30 |
| Physical inventory reconciliations | 30.45.40 |
| Records retention | 30.45.50 |
| Removal of capital assets from inventory | 30.40.45 |
| Small and attractive assets | 30.40.20 |
| Surplus property | 30.40.50 |
| Capital assets - marking and identifying | 30.30 |
| Exceptions | 30.30.30 |
| How to mark capital assets | 30.30.20 |
| Identification of capital assets | 30.30.10 |
| Inventoriable capital assets | 30.30.10 |
| Inventory officer's responsibilities | 30.30.50; 30.45.40 |
| Inventory tags | 30.30.40; 30.30.50 |
| State Printer's responsibilities | 30.30.40 |
| Capital assets policies | 30.10 |
| Absolute title | 30.10.50 |
| Agency inventory officer | 30.10.40 |
| Agency responsibilities | 30.10.40 |
| Applicability | 30.10.30 |
| Authority | 30.10.20 |
| Minimum requirements | 30.10.10 |
| Residual title | 30.10.50 |
| Subtenant agencies | 30.10.60 |
| Capital assets - valuing, capitalizing, depreciating, and impaired | 30.20 |
| Accounting for capital leases | 30.20.40 |
| Ancillary costs | 30.20.10.c |
| Assets not capitalized | 30.20.22 |
| Bulk purchase | 30.20.20.e |
| Capital assets for income purposes | 30.20.10.e |
| Capital leases | 30.20.30; 85.65.62 |
| Capitalizing assets | 30.20.20 |
| Certificates of Participation - assets acquired through | 30.20.50; 85.60.80; 85.72.40 |
| Collections | 30.20.20.f |
| Depreciation | 30.20.70; 30.20.80 |
| Donated assets | 30.20.10.d |
| How to value capital assets | 30.20.10 |
| Impaired | 30.20.90; 90.40.75 |
| Infrastructure | 30.20.60 |
| Intangibles | 30.20.10; 30.20.20 |
| Internally developed computer software | 30.20.10.b |
| Modified approach to depreciation - transportation infrastructure | 30.20.80 |
| Purchased assets | 30.20.10.a |
| Replacement | 30.20.20.d |
| Self-constructed assets | 30.20.10.b |
| Trade-in | 85.65.60 |
| Useful lives | 30.20.70.c |
| Capital leases | |
| Accounting for assets acquired | 30.20.40; 85.60.70 |
| Accounting for obligations | 85.72.30 |
| Policy | 30.20.30 |
| Cars | 12.20 |
| 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 45.10.10; 45.20.10; 85.36.20 |
| Purchase cards | 40.20.20; 40.30.40; 45; 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 |
| Client service contracts | 16 |
| Account codes | 16.10.65 |
| Additional information | 16.10.70 |
| Audit and investigative findings | 16.10.60 |
| Authority | 16.10.10 |
| Contractor selection | 16.10.25 |
| Definitions | 16.10.15 |
| Formal contracts required | 16.10.30 |
| Guide to Client Service Contracting | 16.10.20 |
| Industrial insurance | 16.10.40 |
| Liability insurance | 16.10.35 |
| Managing and monitoring contracts | 16.10.42 |
| Reporting | 16.10.50 |
| Risk-based audits | 16.10.55 |
| Training | 16.10.45 |
| 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 |
| Cognizant agency | 50.30.30 |
| Collection and deposit of receipts | 85.20.10 |
| Collection procedures - receivables | 85.54.50 |
| Commissions, committees or boards | 10.70 |
| 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 |
| Commuter ride sharing | 12.20.55; 12.20.60 |
| Compensated absences | |
| Accounting policy | 80.30.55 |
| Accounting procedures | 85.72.50; 85.72.60 |
| Competitive contracts | 15.30.40 |
| Competitive procurement requirements (Personal service contracts) | 15.20 |
| Advertising sole source contracts | 15.20.30; 15.20.60 |
| Amendments | 15.20.90; 15.30 |
| Competitive procurement requirements | 15.20.10 |
| Evaluation criteria | 15.20.30.f |
| Evidence of competition - informal competition | 15.20.20 |
| Exceptions to the competitive procurement requirements | 15.20.50 |
| Exemptions from the competitive procurement requirements | 15.20.80 |
| Managing and monitoring contracts | 15.20.70 |
| Master personal service contracts | 15.20.40 |
| Request for Proposal (RFP) | 15.20.30.d |
| Request for Qualifications/Quotations (RFQQ) | 15.20.30.d |
| Compliance with Federal Single Audit Act | 50.30 |
| Accounting - nonfinancial federal awards | 50.30.85 |
| Accounting - federal assistance received from another nonfederal entity | 50.30.90 |
| Administration costs | 50.30.85.a |
| Basis of accounting | 50.30.65 |
| CFDA number | 50.30.75 |
| Cognizant federal agency | 50.30.30 |
| Cognizant state agency | 50.30.30 |
| Donated inventory programs | 50.30.85.b |
| Entitlements | 50.30.70.a |
| Federal financial assistance | 50.30.30 |
| Federal surplus property | 50.30.85.d |
| Food stamp program | 50.30.85.c |
| Monitoring subrecipients | 50.30.55 |
| OFM responsibilities | 50.30.35 |
| Pass-through entity responsibilities | 50.30.50; 50.30.55; 50.30.60 |
| Purpose of this policy | 50.30.10 |
| Recognize revenue (How to) | 50.30.70 |
| Requirements of the Single Audit Act | 50.30.25 |
| State agencies responsibilities | 50.30.45 |
| State Auditor responsibilities | 50.30.40 |
| Vendor vs. subrecipient determinations | 50.30.60 |
| Waiver | 50.30.20 |
| Component Unit | 90.40.75 |
| Comprehensive Annual Financial Report (CAFR) | 80.20.40; 90.10.10 |
| 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 |
| Contracts - Client Service | 16 |
| Contracts - Personal Service | 15 |
| Control activities | 20.15.40.c; 20.25 |
| COP (see 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 | 50.20.40; 50.20.50.f |
| Statewide central services - cost allocation plan | 50.20.60 |
| Statewide central services - billed | 50.20.60 |
| Circular A-122 | 50.20.50.c |
| Circular A-21 | 50.20.50.b |
| Circular A-87 | 50.20.50.a; 50.20.50.f |
| Cost allocation | 50.20.10 |
| Cost allocation plan | 50.20.60 |
| Cost reimbursement | 50.20.50.a |
| Federal assistance | 50.20.30 |
| Federal awards | 50.20.40 |
| Fringe benefits activities | 50.20.75 |
| Grants | 50.20.50.a |
| Illustrations of central services cost allocation | 50.20.90 |
| Indirect cost recoveries | 50.20.10 |
| Indirect costs - federal | 50.20.50 |
| Indirect costs - interagency | 50.20.50.f, 50.20.85 |
| Indirect rate cost | 50.20.40; 50.20.50 |
| Institutions of higher education | 50.20.50.b |
| Interagency indirect costs | 50.20.85 |
| Internal service activities | 50.20.65 |
| Non-profit organizations | 50.20.50.c |
| OMB Circulars | 50.20.40; 50.20.50 |
| Publicly-owned hospitals | 50.20.50.d |
| Responsibilities | 50.20.65; 50.20.70; 50.20.75; 50.20.80 |
| Self-insurance fund activities | 50.20.70 |
| Federal 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 checks | 85.22 |
| Documentation for deposit adjustments | 85.22.20 |
| Local accounts | 85.22.40 |
| 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 |
| Central travel account | 85.36.20 |
| Check register | 85.36.40 |
| Disbursement mechanisms | 85.36.20 |
| Electronic benefit transfer (EBT) payments | 85.36.20 |
| Electronic funds transfer (EFT) payments | 85.36.20 |
| Journal vouchers | 85.36.20 |
| Local account requirements | 85.36.40 |
| Local checks | 85.36.20; 85.36.40 |
| Outstanding warrant record | 85.36.30 |
| 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 |
| Warrant register (A1) | 85.36.30 |
| Disclosure reporting | |
| Federal assistance | 95.20 |
| State | 90.40 |
| Disposal - vehicles | 12.50.60 |
| 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 | 40.40.10 |
| Responsibilities - OST | 40.10.50 |
| Emergency contracts | 15.30.60 |
| Employee interview expenses | 70.20 |
| Encumbrances | 85.30 |
| Endorsement - forged | 85.38.30.a |
| Endorsement not forged | 85.38.30.b |
| Engineering contracts | 15.30.95 |
| Entitlements | 50.30.95 |
| Equity | 80.30.65; 85.80 |
| Escrow agreement | 85.74.20.b |
| Establish accounts | 80.30.80 |
| Estimates, accounting | 90.20.55 |
| Shortages in estimated accruals | 90.20.47 |
| Unliquidated estimated accruals | 90.20.45 |
| Evidence of competition - personal service contracts | 15.20.20 |
| 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 (not canceled or redeemed) | 85.42.90 |
| 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 | 85.42.85 |
| 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 Activity and Balances | 95.20.60 |
| Federal Nonfinancial Assistance | 95.20.40 |
| Federal Nonfinancial Assistance Inventory Balances | 95.20.50 |
| Federal Statewide Central Services Cost Allocation Plan (SWCAP) | 95.20.30 |
| Federal assistance reporting | 95.10; 95.20 |
| CFDA number | 95.10; 95.20.10; 95.20.20; 95.20.30; 95.20.70 |
| Clusters | 95.10.40 |
| Applicability | 95.10.20 |
| Federal financial assistance | 95.10.10.b |
| Federal program title | 95.20.20.a |
| 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 | 95.10.10.a |
| Reporting requirements | 95.20.10 |
| Revenues | 95.10.30 |
| Federal financial assistance | 50.30.30; 50.30.60; 50.30.75; 50.30.90; 95.10.10.b |
| Federal grants | 50.30.65 |
| Federal Single Audit Act (refer to Single Audit Act) | |
| 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; 90.20.35; 90.20.40 |
| 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 |
| Phase 3 - SAO adjustment activity | 90.20.80 |
| Phase 4 - OFM compilation activity | 90.20.90 |
| 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 |
| Deferred 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 | 90.30.30 |
| Unearned revenues | 90.30.20 |
| Vendor payments transactions | 90.30.50 |
| Foreign lodging, subsistence and mileage rates | 10.90.10.c |
| Forged endorsement | 85.38.40.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 |
| 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 |
| Basis of accounting | 80.20.50 |
| Budgetary requirements | 80.20.70 |
| Comprehensive annual financial report (CAFR) | 80.20.40 |
| 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; 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; 80.20.50.c.(1) |
| Grants | 50.20.50 |
| High cost lodging, subsistence and mileage rates | 10.90.10.b; 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; 20.20.70; 20.25 |
| Control environment | 20.15.40.a |
| COSO | 20.15.10 |
| Definition | 20.15.20 |
| External risks | 20.20.60.a |
| 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 | 20.25.50 |
| Internal control officer | 20.15.30.b; 20.15.50.a |
| Internal risks | 20.20.20.a |
| Monitoring | 20.15.40.e; 20.20.60.d |
| Potential limitations | 20.25.40 |
| 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 | 20.25.30 |
| 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 |
| Last-In, First-Out (LIFO) | 35.10.45.d |
| Livestock | 35.10.40.a |
| Lost or stolen property | 20.30 ;35.10.75 |
| 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; 35.10.65.b; 85.56.20.a; 85.56.30.a |
| Perpetual inventory | 35.10.35; 35.10.50; 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; 85.65.26 |
| 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 | 85.74.30 |
| Lease accounting | 85.72.30.b; 12.50.50 |
| 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.d |
| Escrow agreement | 85.74.20.b |
| Initial advance | 85.74.10.b |
| Investment of monies in escrow | 85.74.20.c |
| 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 |
| Reservation of fund balance | 85.85.70 |
| 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 |
| Maximum allowable lodging costs--exceptions | 10.30.20 |
| 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; 10.90.10.d |
| 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 | 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 | 20.30 |
| Lost or destroyed warrants | 85.38.30 |
| Lost or stolen | |
| Capital assets | 30.40.80 |
| Inventory | 35.10.65; 35.10.75 |
| Procedures | 20.30 |
| 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 |
| 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 |
| Three hour rule | 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 |
| Motor vehicle emergency | 12.30.20; 12.30.40 |
| Motor vehicle management and use | 12 |
| Agency responsibilities | 12.20 |
| Commute Trip Reduction | 12.20.55 |
| Insurance liability | 12.40.10; 12.40.20 |
| Non-compliance | 12.10.20 |
| Official state business use | 12.20.05 |
| Operator responsibilities | 12.10.20; 12.20.20 |
| Permanently assigned motor vehicles | 12.20.30 |
| Report of traffic accidents | 12.30.40 |
| Use of private car for official state business | 12.30.30 |
| Use of state car between duty station and home | 12.20.35 |
| Use of state car for commuter ride sharing | 12.20.60 |
| Valid driver's license | 12.30.10 |
| Motor vehicles - acquisition, maintenance and disposal | 12.50 |
| Accident and insurance report forms | 12.30.20; 12.30.40 |
| Average trade-in value | 12.50.60.d |
| Car - Auction | 12.50.60.c.3 |
| Car rental | 12.50.30 |
| Credit card - Agency | 12.30.20 |
| Disposing of motor vehicles | 12.50.60 |
| Emergency instructions - Vehicle | 12.30.20; 12.30.40 |
| Lease a motor vehicle | 12.50.50 |
| Maintenance and repair | 12.20.40 |
| NADA values | 12.50.60.c; 12.50.60.d |
| Operator’s responsibilities | 12.30.20 |
| Purchase a motor vehicle | 12.50.20 |
| Purchase requisition | 12.50.20 |
| Rent a motor vehicle | 12.50.30 |
| Rental vehicle | 12.50.30 |
| Specifications & requirements | 12.20.10 |
| State motor pool vehicles | 12.30.40 |
| State repair and servicing facilities | 12.30.20 |
| Surplus sale | 12.50.60.c |
| Vehicle damage due to an accident | 12.30.40 |
| 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 |
| General Administration 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 |
| NADA values | 12.50.60.c; 12.50.60.d |
| Non-capitalized capital assets | 30.20.22; 85.60.30.d; 85.65.54 |
| Non-current investments | 85.52.30 |
| Non-deliverable warrants | 85.38.10 |
| Nonfinancial assistance - federal | 95.20.50; 95.20.52; 95.20.54; 95.20.56; 50.30.85 |
| 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 |
| OMWBE requirements | 15.10.50 |
| Operating transfers | 85.90.50 |
| Other post employment benefits | 85.74.55; 90.40.70 |
| Outside consultants - personal serve contracts | 15.10 |
| Pass-through - federal assistance | 95.20.70 |
| Pass-through entities | 50.30.50; 50.30.55 |
| 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; 85.52.50 |
| Perpetual inventory method | 85.56.20.b; 85.56.30.b |
| Personal care attendant services | 10.60.30 |
| Personal service contracts | 15 |
| Account codes | 15.10.60 |
| Audit and investigative findings | 15.10.85 |
| Authority | 15.10.10 |
| Client services | 15.10.15; 15.10.20.f |
| Competitive procurement requirements | 15.20 |
| Definitions | 15.10.15 |
| Exemptions | 15.10.20 |
| Expert witness | 15.10.20.h |
| Filing, record keeping and reporting | 15.30 |
| Formal contracts are required | 15.10.45 |
| Guide to Personal Service Contracting | 15.10.80 |
| Industrial insurance | 15.10.55 |
| Liability insurance | 15.10.50 |
| Limitations | 15.10.30 |
| Non-compliance | 15.10.35 |
| OMWBE requirements | 15.10.65 |
| Outside consultants - general policies | 15.10 |
| Public resources | 15.10.40 |
| Responsibilities - Agency | 15.10.25 |
| Risk-based audits | 15.10.75 |
| Sole source | 15.10.15 |
| Training | 15.10.70 |
| Personal service contracts - competitive procurement requirements | 15.20 |
| Advertisement - sole source contracts | 15.20.50 |
| Amendments | 15.20.80 |
| Competitive procurement requirements | 15.20.10 |
| Competitive solicitation | 15.20.20 |
| Evidence of competition | 15.20.10.a |
| Exceptions | 15.20.40 |
| Exemptions | 15.20.70 |
| Managing and monitoring contracts | 15.20.60 |
| Master contracts | 15.20.30 |
| Personal service contracts - filing, record keeping, and reporting | 15.30 |
| Amendments | 15.30.10.e; 15.30.20; 15.30.30.b(6); 15.30.40.c(4); 15.30.50; 15.30.60.b(6) |
| Architectural and engineering contracts | 15.30.95 |
| Competitive contract filing requirements | 15.30.40 |
| Contracts awarded by Higher Education institutions | 15.30.10.g |
| Emergency contracts | 15.30.60 |
| Emergency justification | 15.30.60.b |
| Filing periods | 15.30.10.b |
| Filing requirements | 15.30.10; 15.30.20 |
| Late filing | 15.30.80 |
| OFM response to filings | 15.30.70 |
| OFM review/approval | 15.30.30.a; 15.30.40.a; 15.30.40.b; 15.30.50.a |
| Reporting and record keeping requirements | 15.30.90; 15.30.95 |
| Sole source advertisement | 15.30.30.b.(5) |
| Sole source contract amendments | 15.30.30.b.(6) |
| Sole source contract filing requirements | 15.30.30; 15.30.30.a |
| Sole source criteria | 15.30.30.b.(3) |
| Sole source filings | 15.30.30.a |
| Sole source justification | 15.30.30.b |
| Substantial amendment filings | 15.30.50 |
| Substantial amendment justification | 15.30.50.c |
| Petty cash | |
| Abolishment | 85.50.50.f; 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 |
| Pilot - airplanes | 70.50.40 |
| 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 | 70.40.45 |
| Proceeds from sale of property | 85.20.40; 85.60.50 |
| Procurement requirements | 15.20 |
| 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 - automobile | 12.50.10; 12.50.20 |
| Purchase cards | 45 |
| Acceptable use | 45.10.40 |
| Agency responsibilities | 45.10.60 |
| Applicability | 45.10.30 |
| Audit | 45.20.60 |
| Authority | 45.10.20; 85.32.70 |
| Card issuance, changes and cancellation | 45.20.15 |
| Controls | 45.20.20 |
| Department cards | 45.10.65 |
| Disputed items | 45.20.45 |
| Individually assigned cards | 45.10.65 |
| Lost or stolen cards | 45.20.55 |
| Minimum requirements | 45.20.10 |
| Misuse | 45.20.25 |
| Payments | 45.20.35 |
| Prohibitions | 40.10; 40.20.20; 40.30.40; 45.10.50 |
| Purpose | 45.10.10 |
| Rebate/incentive programs | 45.20.40 |
| Reconciliation, documentation, and records retention | 45.20.50 |
| Reporting requirements | 45.10.60.b |
| Roles and responsibilities | 45.10.70 |
| Transaction log | 45.20.30 |
| Unacceptable use | 45.10.50 |
| 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 |
| Estimated accruals GL 6560 | 90.20.30; 90.20.40 |
| Fiscal year-end reconciliations | 90.20.70 |
| Inventory - periodic | 35.10.50.b |
| Inventory - perpetual | 35.10.65 |
| Investments - subsidiary ledgers | 85.52.90.b |
| 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 |
| Purchase cards - department cards | 45.10.70.e |
| Purchase cards - general | 45.20.50 |
| Purchase cards - individually assigned cards | 45.10.70.g |
| Receivables - subsidiary ledgers | 85.54.65.b |
| Recovery of prior appropriation expenditures | 85.20.30 |
| Redeemed warrants reported as lost or destroyed | 85.38.40 |
| 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; 12.50.30 |
| Repairs - automobile | 12.20.40 |
| 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 |
| Request for Proposal (RFP) | 15.20.20.a |
| Request for Qualifications/Quotations (RFQQ) | 15.20.20.a |
| 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 |
| RFQQ (refer to Request for Qualifications/Quotations) | 15.20.30.c |
| Ride sharing | 12.20.55 |
| 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 |
| Sole source contracts | 15.10.15; 15.20.50; 15.30.30 |
| Solicitation for personal service contracts | 15.20.10.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 |
| Cash on Hand and in the Bank Disclosure | 90.40.20 |
| Certificates of Deposit (Non-negotiable) Disclosure | 90.40.20 |
| Deferred and Unearned Revenues Disclosure | 90.40.50 |
| Financial Disclosure Certificate | 90.40.95 |
| Inventory Disclosure | 90.40.35 |
| Lease Disclosure | 90.40.45 |
| Liabilities by Major Class - Summary of Activity Disclosure | 90.40.45 |
| Long-Term Construction Commitments Disclosure | 90.40.40 |
| Miscellaneous Disclosure | 90.40.75 |
| Pension and OPEB Disclosure - Higher Education | 90.40.70 |
| Pension Disclosure - Courts | 90.40.70 |
| Pension Disclosure - DRS | 90.40.70 |
| State Disclosure Form Lead Sheet | 90.40.10 |
| Taxes Receivable Disclosure | 90.40.30 |
| Transfers Disclosure | 90.40.60 |
| State Motor Pool - accounting for the transfer of vehicles | 85.60.95 |
| Statewide Central Services Cost Allocation Plan (SWCAP) | |
| Policy | 50.20.60 |
| Reporting | 95.20.30 |
| Statutorily canceled checks | 85.38.40 |
| Stored value cards | 40.30.10; 40.30.30 |
| Subrecipients | 50.30.50; 50.30.55; 50.30.60 |
| 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 | 20.30 |
| Suspense items | 85.20.60 |
| Taxable fringe benefits | 25.30.40 |
| Taxes receivable | 85.54.15 |
| Taxpayer Information Numbers (TIN) | 50.10.40 |
| Three hour rule | 10.40.50 |
| Termination benefits | 85.72.70 |
| Time loss payments - worker's comp | 25.40.40 |
| Trade-in of capital assets | 85.65.60 |
| Traffic accident reports | 12.30.40 |
| 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 |
| Rental motor vehicle | 12.50.30 |
| 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.f |
| Unclaimed property | 85.74.30 |
| Uncollectible receivables | 85.54.55 |
| Undeposited receipts | 85.50.30 |
| Undistributed receipts | 85.20.50 |
| 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.i |
| Form 1042-S | 50.10.50.h |
| Form 1098's | 50.10.50.c |
| Form 1099's | 50.10.50 |
| Form W-2's | 50.10.50.a; 50.10.50.b |
| 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 | |
| Agency requirements | 12.20.10 |
| Basic driving safety program requirements | 12.20.15 |
| Commute trip reduction | 12.20.55 |
| Disposals | 70.30.70 |
| Driving safety program requirements for specified drivers | 12.20.20 |
| Driving safety program requirements for 15-passenger vans | 12.20.25 |
| Insurance programs | 12.40.10 |
| Insurance requirements and coverage | 12.40.20 |
| Lease procedures | 12.30.20; 12.50.50 |
| Official state business | 12.20.05 |
| Maintenance and repair of state vehicles | 12.20.40 |
| Permanent assignment of a state motor vehicle | 12.20.30 |
| Purchases | 12.30.20; 12.50.10; 12.50.20 |
| Rental restrictions and requirements | 10.50.35; 12.50.30; 12.50.40 |
| Restrictions and requirements for privately owned vehicles | 12.20.50 |
| Required documentation in a vehicle | 12.20.45; 12.30.20 |
| State Motor Pool - accounting for the transfer of vehicles | 85.60.95 |
| Surplus sale | 12.50.60.c |
| Use of a state vehicle between duty station and home | 12.20.35 |
| Use of state vehicles for commuter ride-sharing | 12.20.60 |
| 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 | 25.60.10 |
| 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 | 85.38.20.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 | 85.38.10 |
| 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 |
| Working days filing | 15.30.10.c |
| Write-offs of uncollectible receivables | 85.54.60.f |
| "X" warrants | 85.38.60; 85.38.70 |
| Year-end cut off procedures | 90.20 |
