The University System of Georgia (USG), an organizational unit of the State of Georgia, is comprised of twenty six (26) State-supported member institutions of higher education in Georgia and the University System Office (USO). All institutions within the USG and the USO operate under common statutory and policy requirements. Under Board of Regents’ policy, it is the responsibility of the Treasurer to “see that the institutions in the USG establish and maintain uniform and effective procedures of accounting, budgetary control, internal checks and audits, inventory controls, and business practices and shall advise institutions on all problems of a fiscal or business nature.”

Part of this responsibility is to prepare a business procedures manual to be followed by each institution. The USG Business Procedures Manual was created in 1978; since that time, the USG has grown significantly in both size and complexity. This growth has been attended by many changes in public accounting principles, federal and state requirements for higher education and new technical demands that have made the task of financial and human resources management more challenging in today’s environment. The Business Procedures Manual is updated as business requirements and processes change.

This manual serves several purposes. Primarily, it sets forth the essential procedural components that each institution within the USG must follow to meet both Board of Regents policy mandates and the statutory or regulatory requirements of the State of Georgia and the federal government. Secondly, it is designed to provide new financial and business professionals within the USG the necessary information and tools to perform effectively. Finally, it serves as a useful reference document for seasoned professionals at USG institutions who need to remain current with changes in Board of Regents policy and state law.

While much attention is given to general accounting principles and reporting requirements, the main emphasis of the manual is upon those financial and business procedures and practices that are unique or central to the State of Georgia and the USG.

This manual retains much of the information that existed in previous versions that are still applicable to current operations. The manual has been expanded significantly to address procedures formerly contained in separate documents. Thus, the manual, while focusing on USG procedures, also offers ready access to important policies, statutes and regulations that will aid the business officer in daily duties.