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Table of contents

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State Administrative & Accounting Manual

1 - Introduction

1.10 - About the Manual
1.20 - How to Use This Manual

5 - Data and Systems Access

5.10 - About Data and Systems Access Policies

10 - Travel

10.10 - Travel Management Requirements and Restrictions
10.20 - Travel Reimbursement Principles
10.30 - Lodging
10.40 - Meals
10.50 - Travel Arrangements and Reimbursements
10.60 - Miscellaneous Travel Expenses
10.70 - Boards
10.80 - Travel Expense Claims
10.90 - Travel Rates

20 - Internal Control

20.10 - Internal Control Policies
20.15 - Internal Control Basics
20.20 - Control Environment
20.22 - Risk Assessment
20.24 - Control Activities
20.26 - Information and Communication
20.28 - Monitoring

22 - Internal Audit

22.10 - Internal Audit Policies
22.20 - Internal Audit Program Required and Elected
22.30 - Internal Audit Basics

25 - Payroll

25.10 - About the Payroll Policies
25.20 - Payroll Accounting Requirements
25.30 - Wage Computations
25.40 - Leave
25.50 - Payroll Deductions and Reductions
25.60 - Garnishments and Wage Assignments
25.70 - Payment Methods
25.80 - Salary Overpayment Recoveries

30 - Capital Asset Policies

30.10 - About the Capital Asset Policies
30.20 - Valuing
30.30 - Marking and Identifying Capital Assets
30.40 - Capital Asset Inventory Records Policy
30.45 - Capital Asset Physical Inventory Policy
30.50 - Capital Asset Class and Location Code Tables

35 - Inventories

35.10 - Inventories

40 - E-Commerce: Electronic Acceptance and Disbursement of State Funds/Benefits

40.10 - General Provisions
40.20 - Acceptance of Electronic Funds by State Agencies
40.30 - Disbursement of Electronic Funds/Benefits by State Agencies
40.40 - Economic Feasibility Study (EFS)
40.50 - Privacy Issues

50 - Federal Compliance

50.10 - Annual U.S. Information Returns
50.20 - Cost Allocation and Indirect Cost Recoveries
50.30 - Compliance with Federal Single Audit Act
50.40 - Cash Management Improvement Act (CMIA)
50.50 - Compliance with the Americans with Disabilities Act

55 - Audit Tracking

55.10 - Audit Tracking

60 - Moving Expenses

60.10 - Moving Expenses Policies
60.20 - Allowable Moving Expenses
60.30 - Paying Moving Costs

65 - Financial Services Agreements

65.10 - Financial Services Agreements

70 - Other Administrative Regulations

70.10 - Coffee and Light Refreshments
70.15 - Meals with Meetings
70.20 - Prospective Employee Interview Expenses
70.40 - Higher Education Enrollment Reporting
70.60 - Unified Business Identifier (UBI)
70.70 - Child Care Services for Children of State Employees
70.75 - Suspected Losses of Public Funds or Property

75 - Uniform Chart of Accounts

75.10 - Coding Structures
75.20 - Agency Codes and Authorized Abbreviations
75.30 - Fund / Account Codes
75.40 - General Ledger Account Codes
75.50 - Expenditure Authority Codes
75.60 - Statewide Program Codes
75.65 - Statewide Project Type Codes
75.70 - Object / Subobject / Sub-subobject Codes
75.80 - Revenue Source Codes

80 - Accounting Policies

80.10 - About Accounting Policies
80.20 - Generally Accepted Accounting Principles
80.30 - State Accounting and Reporting Policies

85 - Accounting Procedures

85.10 - Budgetary Accounting Procedures
85.15 - Budgetary Accounting - Illustrative Entries
85.20 - Revenue and Cash Receipts
85.22 - Deposit Adjustments And Returned Checks
85.24 - Revenue and Cash Receipts - Illustrative Entries
85.30 - Encumbrances
85.32 - Goods and Services Expenditures
85.34 - Payroll and Other Related Activities
85.36 - Disbursement Processing
85.38 - Other Warrant Procedures
85.40 - Belated and Sundry Claims
85.42 - Expenditures
85.50 - Cash
85.52 - Investments
85.54 - Receivables
85.56 - Inventories
85.58 - Prepaid Expenses
85.60 - Capital Assets
85.65 - Assets - Illustrative Entries
85.70 - Short-Term Liabilities
85.72 - Long-Term Obligations
85.74 - Special Liabilities
85.80 - Fund Equity
85.85 - Liabilities and Equity - Illustrative Entries
85.90 - Interfund/Interagency Activities
85.95 - Interfund/Interagency Activities - Illustrative Entries

90 - State Reporting

90.10 - General State Reporting Policies
90.20 - Fiscal Year End Cut Off Procedures
90.30 - Fiscal Year End Cut Off - Illustrative Entries
90.40 - State Disclosure Forms

95 - Federal Assistance Reporting

95.10 - Federal Assistance Reporting Policies and Procedures
95.20 - Federal Assistance Disclosure Forms

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Accounting
State Administrative & Accounting Manual