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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
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 30.50.30
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
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
Compensated absences
Accounting policy 80.30.55
Accounting procedures 85.72.50; 85.72.60
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
Control activities 20.15.40.c; 20.25
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
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
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 95.10.10.a
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
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.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 20.25.50
Internal control officer 20.15.30.b; 20.15.50.a
Internal risks 20.20.20
Monitoring 20.15.40.e
Potential limitations 20.25.40
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.c
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
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.b
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 10.50.10
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
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
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
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
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
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