Main Navigation

Home » Business Procedures Manual

Business Procedures Manual

Note: All manual files are Adobe PDF format. Adobe Reader version 5 or above is recommended for viewing these files.

  • Cover Page (2028k) - October 13, 2005
  • INTRODUCTION (106k) - April 16, 2009
  • 1.0 ACCOUNTING PRINCIPLES AND DEFINITIONS (133k) - June 21, 2005
    • 1.1 GASB COMPLIANCE
    • 1.2 FULL ACCRUAL BASIS OF ACCOUNTING
      • 1.2.1 Current versus Non-Current
      • 1.2.2 Exchange versus Non-Exchange
      • 1.2.3 Operating versus Non-Operating
    • 1.3 GAAP AND BUDGETARY ACCOUNTING
      • 1.3.1 GAAP Accounting
      • 1.3.2 Budgetary Accounting in Georgia
    • 1.4 ENCUMBRANCES
      • 1.4.1 General
      • 1.4.2 Encumbrance Policies
    • 1.5 ACCOUNTING PERIODS
      • 1.5.1 Accounting Year
      • 1.5.2 Monthly Closing of Account Records
      • 1.5.3 Year End Closing of Accounting Records
    • 1.6 RECORDS MAINTAINED TO FACILITATE REQUIRED REPORTING
      • 1.6.1 Georgia Budgetary Expense Reporting
      • 1.6.2 Capital Assets with Depreciation
      • 1.6.3 Ledger for Adjusting Entries
      • 1.6.4 Combinations of Ledgers versus Reporting Requirements
    • 1.7 RECONCILIATIONS
      • 1.7.1 Human Resources/Payroll Systems
      • 1.7.2 Student Information Systems
      • 1.7.3 Other Systems
      • 1.7.4 Bank Accounts
      • 1.7.5 Accounts Payable
      • 1.7.6 Accounts Receivable
      • 1.7.7 Capital Assets
  • 2.0 CHART OF ACCOUNTS (449k) - July 17, 2008
    • 2.1 ACCOUNT CODING SCHEME
      • 2.1.1 Fund Group
      • 2.1.2 Function Code
      • 2.1.3 Funding Source Code
      • 2.1.4 Department
      • 2.1.5 Project Indicator
      • 2.1.6 Account
      • 2.1.7 Budget Period
    • 2.2 FUND GROUP
      • 2.2.1 Current Funds
      • 2.2.2 Public Trust Funds
      • 2.2.3 Plant Funds
      • 2.2.4 Agency Funds
    • 2.3 FUNCTION AND SUB-FUNCTION (PEOPLESOFT FINANCIALS - PROGRAM) CODES
      • 2.3.1 Function and Sub-Function Codes for All Fund Groups except Auxiliary Enterprises
      • 2.3.2 Function and Sub-Function Codes for the Auxiliary Enterprises Fund Group
    • 2.4 FUNDING SOURCE (PEOPLESOFT FINANCIALS - CLASSIFICATION) CODES
      • 2.4.1 General Operations (1xxxx)
      • 2.4.2 Continuing Education
      • 2.4.3 Departmental Sales and Services
      • 2.4.4 Sponsored Operations
    • 2.5 DEPARTMENTS
    • 2.6 PROJECT INDICATOR (PEOPLESOFT FINANCIALS - PROJECT ID)
    • 2.7 GENERAL LEDGER ACCOUNTS - BALANCE SHEET ACCOUNTS
      • 2.7.1 Asset Accounts (1)
      • 2.7.2 Liability Accounts (2)
      • 2.7.3 Net Assets and Reserves (3)
    • 2.8 GENERAL LEDGER ACCOUNTS - REVENUE ACCOUNTS
      • 2.8.1 Operating Revenues (40xxxx - 47xxxx)
      • 2.8.2 Non-Operating Revenues (48xxxx - 49xxxx)
    • 2.9 GENERAL LEDGER ACCOUNTS - EXPENDITURE ACCOUNTS
      • 2.9.1 Personal Services (5)
      • 2.9.2 Travel (6)
      • 2.9.3 Operating Supplies and Expenses (7)
      • 2.9.4 Equipment/Capital Outlay (8)
      • 2.9.5 Transfers (9)
  • 3.0 PURCHASING AND CONTRACTS (145k) - April 16, 2009
    • 3.1 REQUESTS FOR PURCHASE (RFPs)
      • 3.1.1 Cost Limits and Related Processing Rules
      • 3.1.2 Exemptions from the Competitive Procurement Procedure
    • 3.2 VEHICLES
      • 3.2.1 Purchasing Vehicles
      • 3.2.2 Disposing of Vehicles
      • 3.2.3 Transferring Vehicles
      • 3.2.4 Assigning Vehicles
      • 3.2.5 Using Vehicles To and From Employee's Residences
      • 3.2.6 Record Keeping Requirements
    • 3.3 PURCHASING CARDS
      • 3.3.1 Authorized Uses of Purchasing Cards
      • 3.3.2 Prohibited Uses of Purchasing Cards
      • 3.3.3 Program Administration
      • 3.3.4 Purchasing Card Account Code
      • 3.3.5 Purchasing Card Reports
      • 3.3.6 Purchasing Card Program Objectives and Internal Controls
      • 3.3.7 Purchasing Card Program Compliance
      • 3.3.8 Purchasing Card Program Safeguarding of Assets
      • 3.3.9 Purchasing Card Program Effectiveness and Efficiency
    • 3.4 CONTRACTS
      • 3.4.1 Authority to Execute Contracts
    • 3.5 PERSONAL USE OF INSTITUTIONAL PROCUREMENT CHANNELS
    • 3.6 SALES TAXES ON INSTITUTIONAL PURCHASES
  • 4.0 TRAVEL (207k) - April 16, 2009
    • 4.1 DEFINITIONS
      • 4.1.1 Agency
      • 4.1.2 Commercial Transportation
      • 4.1.3 County and Municipal Excise Tax
      • 4.1.4 DOAS Vehicles
      • 4.1.5 Employee Travel Expense Statement
      • 4.1.6 Federal Per Diem Rate
      • 4.1.7 High Cost Area
      • 4.1.8 Lodging
      • 4.1.9 Per Diem for Meals
      • 4.1.10 Miscellaneous Travel Expense
      • 4.1.11 Normal Commuting Miles
      • 4.1.12 Personal Motor Vehicle
      • 4.1.13 Point of Departure
      • 4.1.14 Travel Advance
      • 4.1.15 Travel Advance Authorization Form
      • 4.1.16 Travel Exception
      • 4.1.17 Travel Expenses
    • 4.2 AUTHORIZATION FOR TRAVEL
      • 4.2.1 General Provisions
      • 4.2.2 Exceptions to Travel Regulations
      • 4.2.3 Employee Authorization for Travel
    • 4.3 PER DIEM ALLOWANCE FOR MEALS
      • 4.3.1 Per Diem Allowance for Meals Associated with Overnight Travel Within Georgia
      • 4.3.2 Per Diem Allowance for Meals Associated with Overnight Travel Within High Cost Areas in Georgia
      • 4.3.3 Per Diem Allowance for Meals Associated with Overnight Travel Outside Georgia
      • 4.3.4 Per Diem Allowance for Meals not Associated with Overnight Travel
      • 4.3.5 Meal Expenses Incurred While Taking Leave
      • 4.3.6 Required Documentation of Meal Expenses
    • 4.4 LODGING EXPENSES
      • 4.4.1 General Provisions
      • 4.4.2 Employee Responsibilities
      • 4.4.3 Reimbursement of Lodging Expenses for Overnight Travel Outside Georgia
      • 4.4.4 Lodging Associated with a Meeting or Seminar
      • 4.4.5 Authorization for Lodging Within the 50 Mile Radius
      • 4.4.6 Shared Lodging
      • 4.4.7 Taxes Associated with Lodging Expenses
      • 4.4.8 County and Municipal Excise Tax Not Applicable to State and Local Government
      • 4.4.9 Lodging Expenses Incurred While Taking Leave
      • 4.4.10 Required Documentation of Lodging Expenses
      • 4.4.11 Georgia's "Green Hotel" Program
    • 4.5 TRAVEL BY STATE-OWNED OR PERSONAL VEHICLES
      • 4.5.1 General Provisions
      • 4.5.2 Use of Agency-Owned or DOAS Vehicles
      • 4.5.3 Mileage Reimbursement Rate for Use of Personal Vehicles
      • 4.5.4 Prohibited Mileage Reimbursements
      • 4.5.5 Reimbursement for Parking Fees and Tolls
      • 4.5.6 Required Documentation of Mileage, Parking and Toll Expenses
    • 4.6 TRAVEL BY RENTED OR PUBLIC TRANSPORTATION
      • 4.6.1 General Provisions
      • 4.6.2 Commercial Air Transportation
      • 4.6.3 Upgrades to Non-Coach Travel
      • 4.6.4 Indemnification Received Due to Travel Inconveniences Imposed by Airlines
      • 4.6.5 Recent Changes in Airline Ticketing Policies
      • 4.6.6 Rental of Motor Vehicles
      • 4.6.7 Travel by Railroad
      • 4.6.8 Travel by Mass Transportation, Taxi, or Airport Vans
      • 4.6.9 Reimbursement for Baggage Handling Services
      • 4.6.10 Required Documentation of Expenses
    • 4.7 TRAVEL BY PRIVATE AIRCRAFT
    • 4.8 MISCELLANEOUS TRAVEL EXPENSES
      • 4.8.1 Telephone/Telegraph/FAX Expenses
      • 4.8.2 Stationary/Supplies/Postage Expenses
      • 4.8.3 Registration Fees
      • 4.8.4 Internet Usage Charges
      • 4.8.5 Visa/Passport Fees
      • 4.8.6 Unallowable Expenses
    • 4.9 CORPORATE CHARGE CARDS AND TRAVEL ADVANCES
      • 4.9.1 General Provisions
      • 4.9.2 Purpose of Travel Advances
      • 4.9.3 Corporate Charge Cards
      • 4.9.4 Authority to Advance Cash for Travel
      • 4.9.5 Approval of Cash Advances for Travel
      • 4.9.6 Amount of Cash Advance
      • 4.9.7 Employee and Institution Accountability of Funds Advanced
      • 4.9.8 Recovery of Cash Advances Made for Specific Trips
      • 4.9.9 Recovery of Cash Advances for Continuous Travel
    • 4.10 REIMBURSEMENT PROCEDURES
      • 4.10.1 Required Documentation of Travel Expenses
      • 4.10.2 Frequency of Reimbursement
      • 4.10.3 Institution Responsibility
  • 5.0 PAYROLL (464k) - May 28, 2008
    • 5.1 BENEFITS
      • 5.1.1 Reports and Reconciliation
      • 5.1.2 Health Care Reporting and Premium Remittance
      • 5.1.3 Life Insurance Reporting and Premium Remittance
      • 5.1.4 Withholding Schedules for 10 Month Contract Employees
      • 5.1.5 COBRA/Retiree Billing
      • 5.1.6 Retirement System Reporting and Deduction Remittance
      • 5.1.7 Discontinuing Benefits for Retired Employees
      • 5.1.8 Leave Accrual for Summer Faculty
    • 5.2 TAXES
      • 5.2.1 Submission of Georgia Withholding Amounts
      • 5.2.2 Submission of Federal Withholding Taxes and OASDI and FICA/Medicare Taxes
    • 5.3 EMPLOYEE PAY
      • 5.3.1 Method of Payment for Compensation and Expense Reimbursement
      • 5.3.2 Extra Compensation
      • 5.3.3 Joint Staffing
      • 5.3.4 Limitation of Summer Faculty Pay
      • 5.3.5 Salary Expense Charges for Summer Session Payroll Expenses
      • 5.3.6 Overtime and Compensatory Time
      • 5.3.7 Relocation Expenses
    • 5.4 REPORTING
      • 5.4.1 Georgia State Department of Labor
      • 5.4.2 IRS 941
      • 5.4.3 IRS W-2 & W-3
      • 5.4.4 Georgia Department of Revenue Annual Reporting
      • 5.4.5 Teachers Retirement System (TRS)
      • 5.4.6 Employee Retirement System (ERS) and Georgia Defined Contributions (GA DefCon)
      • 5.4.7 Department of Audits and Accounts – Continuous Audit/Payroll
    • 5.5 DETERMINATION OF STATUS – EMPLOYEE VS. INDEPENDENT CONTRACTOR
      • 5.5.1 Factors in Determining Whether a Person is considered an Employee or Independent Contractor under Common Law
      • 5.5.2 Continuing Education
      • 5.5.3 Additional Compensation for University System of Georgia Employees
      • 5.5.4 Independent Contractors
  • 6.0 ACCOUNTS PAYABLE (48k) - Jan. 1, 2005
    • 6.1 CONTROLS, DOCUMENTATION, AND ASSEMBLY OF DOCUMENTS
      • 6.1.1 Documentation
      • 6.1.2 Assembly of Documents
    • 6.2 PAYMENT SCHEDULING
    • 6.3 CREDIT MEMOS
  • 7.0 CAPITALIZATION (477k) - May 6, 2008
    • 7.1 CAPITAL ASSET DEFINITIONS AND GUIDELINES
      • 7.1.1 Capital Asset Classification
      • 7.1.2 Capitalization Thresholds
      • 7.1.3 Capital Asset Acquisition Cost
      • 7.1.4 Capital Asset Donations
      • 7.1.5 Leased Land, Buildings, and/or Equipment
      • 7.1.6 Calculation of Leased Asset and Liability Amounts
      • 7.1.7 Depreciating Capital Assets
      • 7.1.8 Residual Value
      • 7.1.9 Sale of Capital Assets
      • 7.1.10 Computation of Gain and Loss from Sale of Assets
      • 7.1.11 Assets Acquired by the Exchange of Other Assets
      • 7.1.12 Assets Held in Trust
      • 7.1.13 Controlled Assets
    • 7.2 ACCOUNT NUMBER REFERENCE FOR CAPITAL ASSETS
    • 7.3 LAND AND LAND IMPROVEMENTS
      • 7.3.1 Land Definition
      • 7.3.2 Land Improvement Definition
      • 7.3.3 Depreciation Methodology
      • 7.3.4 Capitalization Threshold
    • 7.4 BUILDINGS AND BUILDING IMPROVEMENTS
      • 7.4.1 Building Definition
      • 7.4.2 Building Improvement Definition
      • 7.4.3 Depreciation Methodology
      • 7.4.4 Capitalization Threshold
      • 7.4.5 Building Maintenance Expense
    • 7.5 FACILITIES AND OTHER IMPROVEMENTS
      • 7.5.1 Facilities Definition
      • 7.5.2 Other Improvements Definition
      • 7.5.3 Depreciation Methodology
      • 7.5.4 Capitalization Threshold
    • 7.6 INFRASTRUCTURE
      • 7.6.1 Infrastructure Definition
      • 7.6.2 Infrastructure Improvements
      • 7.6.3 Jointly Funded Infrastructure
      • 7.6.4 Maintenance Costs
      • 7.6.5 Preservation Costs
      • 7.6.6 Additions and Improvements
      • 7.6.7 Depreciation Methodology
      • 7.6.8 Capitalization Threshold
    • 7.7 EQUIPMENT
      • 7.7.1 Equipment Definition
      • 7.7.2 Jointly Funded Equipment
      • 7.7.3 Depreciation Methodology
      • 7.7.4 Capitalization Threshold
    • 7.8 LIBRARY BOOKS AND REFERENCE MATERIALS
      • 7.8.1 Library Books and Reference Materials Definition
      • 7.8.2 Library Characteristics
      • 7.8.3 Depreciation Methodology
      • 7.8.4 Capitalization Threshold
    • 7.9 WORKS OF ART AND HISTORICAL TREASURES
      • 7.9.1 Works of Art and Historical Treasures Definition
      • 7.9.2 Depreciation Methodology
      • 7.9.3 Capitalization Threshold
    • 7.10 COMPUTER SOFTWARE
      • 7.10.1 Colleges and Universities (AICPA SOP-98-1)
      • 7.10.2 Depreciation Methodology
      • 7.10.3 Capitalization Threshold
    • 7.11 CONSTRUCTION IN PROGRESS
      • 7.11.1 Construction in Progress Definition
      • 7.11.2 Depreciation Methodology
      • 7.11.3 Capitalization Threshold
    • 7.12 AUXILIARY ENTERPRISES RENEWAL AND REPLACEMENT (R&R) RESERVE
    • 7.13 CAPITAL ASSET IMPAIRMENT
    • 7.14 APPENDICES
      • 7.14.1 Building Classes of Construction
      • 7.14.2 Building Useful Life by Type and Class of Construction
      • 7.14.3 Useful Lives of Capital Assets
      • 7.14.4 Pro-Forma Depreciation - Total Books
  • 8.0 BUDGET PROCESS (98k) - September 2, 2008
    • 8.1 THE UNIVERSITY SYSTEM OF GEORGIA BUDGET
      • 8.1.1 The "A" Budget
      • 8.1.2 The "B" Budget
      • 8.1.3 The "C" Budget
      • 8.1.4 The "D" Budget
    • 8.2 ANNUAL BUDGET REQUEST
      • 8.2.1 Formula Earnings
      • 8.2.2 Enhancement Request
      • 8.2.3 Zero Base Budget Request
      • 8.2.4 Capital Budget Request
      • 8.2.5 Board Approval of Budget Request
    • 8.3 TUITION AND FEES
      • 8.3.1 Tuition - Revenue Projections from Institutions
      • 8.3.2 Mandatory Fees
      • 8.3.3 Housing and Food Service Fees
      • 8.3.4 Miscellaneous Fees
      • 8.3.5 Approval of All Tuition and Fees
    • 8.4 INSTITUTIONAL BUDGET REQUEST
      • 8.4.1 Budget Allocations
      • 8.4.2 Institutional Budget Conferences
    • 8.5 ORIGINAL BUDGET
      • 8.5.1 Salary and Wage Increases
      • 8.5.2 Budget Allocations
      • 8.5.3 Budget Preparation at the Institution Level
      • 8.5.4 Submission of Proposed Budget
      • 8.5.5 Board Approval of Institution's Original Budget
    • 8.6 BUDGET AMENDMENT
      • 8.6.1 Identification of Funding Sources
      • 8.6.2 Revenue Adjustments
      • 8.6.3 Appropriation Amendments
      • 8.6.4 Organization Amendments
      • 8.6.5 Budget Amendment Submission
      • 8.6.6 Budget Amendments Greater than $1 Million
      • 8.6.7 Budget Confirmation Report
      • 8.6.8 Final Cleanup Amendment
  • 9.0 BANKING AND INVESTMENTS (98k) - March 9, 2009
    • 9.1 BANKING
      • 9.1.1 Original Budget Development
      • 9.1.2 Selection of Banks for General Operating and/or Payroll Accounts
      • 9.1.3 Placement of Cash in Time Deposits
      • 9.1.4 Recording of Interest Earned on Bank Accounts
      • 9.1.5 Bank Depositories
      • 9.1.6 Service on Bank Governing Boards
    • 9.2 INVESTMENTS
      • 9.2.1 Investment Policy
      • 9.2.2 Pooled Investment Funds
    • 9.3 RELEVANT GEORGIA CODES
      • 9.3.1 Georgia Code 50-17-2
      • 9.3.2 Georgia Code 50-17-59
      • 9.3.3 Georgia Code 50-17-63
  • 10.0 ACCOUNTS RECEIVABLE (191k) - May 14, 2007
    • 10.1 TYPES OF ACCOUNTS RECEIVABLE
      • 10.1.1 Student Receivables
      • 10.1.2 Employee Receivables
      • 10.1.3 State, Federal, and Similar Receivables Billing
      • 10.1.4 Sponsored Students Deferred Fees
      • 10.1.5 Auxiliary and Service Enterprises
      • 10.1.6 Other Receivables
    • 10.2 GRANTING CREDIT
    • 10.3 BILLING, COLLECTION, AND ANALYSIS
    • 10.4 UNCOLLECTIBLE AMOUNTS
      • 10.4.1 Provision for Bad Debts
      • 10.4.2 Death of a Debtor
      • 10.4.3 Other - Accounting Issues for Uncollectible Accounts
      • 10.4.4 Assigning Receivables to Third Party Collection Agencies
    • 10.5 ANALYSIS OF RECEIVABLES
    • 10.6 CONTROL STANDARDS
      • 10.6.1 Maintenance of Records
      • 10.6.2 Reconciliation and Review
      • 10.6.3 Division of Responsibility
    • 10.7 APPENDICES
      • 10.7.1 Past Due Notices – Employees and the General Public
      • 10.7.2 Past Due Notices – Student Bills
      • 10.7.3 Sample Bad Check Demand Letter
      • 10.7.4 Collection Efforts
      • 10.7.5 Accounts Receivable Report for Vice Chancellor for Fiscal Affairs
      • 10.7.6 Sample Request for Write-off
      • 10.7.7 Sample Request for Establishment of Reserve
  • 11.0 INVENTORY (79k) - May 23, 2006
    • 11.1 STATE REQUIREMENTS FOR EQUIPMENT INVENTORY
    • 11.2 INSURANCE REQUIREMENTS FOR PROPERTY INVENTORY
    • 11.3 INSTITUTIONAL USE
    • 11.4 MANDATORY PHYSICAL EQUIPMENT INVENTORY REQUIREMENTS
    • 11.5 ANNUAL REPORTING OF INVENTORY DATA TO DOAS
    • 11.6 STATE AUDIT REQUIREMENTS
    • 11.7 INSTITUTIONAL PROCEDURES
      • 11.7.1 New Equipment
      • 11.7.2 Off-Site Use of Equipment
      • 11.7.3 Transfer of Equipment
      • 11.7.4 Lost, Stolen, or Damaged Equipment
      • 11.7.5 Disposal of Surplus Property
      • 11.7.6 Recovered Property
      • 11.7.7 Inventory for Resale
      • 11.7.8 Consumables Inventory
  • 12.0 PROTECTION AND SECURITY OF RECORDS (108k) - Jan. 1, 2005
    • 12.1 PURPOSE
      • 12.1.1 Scope and Restrictions
      • 12.1.2 Institutional Data Definition
      • 12.1.3 System Data Definition
    • 12.2 DATA MANAGEMENT STRUCTURE
      • 12.2.1 Data Owner
      • 12.2.2 Data Trustees
      • 12.2.3 Data Stewards
      • 12.2.4 Data Managers
      • 12.2.5 Data Users
    • 12.3 DATA CLASSIFICATION
      • 12.3.1 Unrestricted Data
      • 12.3.2 Sensitive Data
      • 12.3.3 Confidential Data
    • 12.4 DATA ACCESS
      • 12.4.1 Data Access
      • 12.4.2 Data Documentation
    • 12.5 PRIVACY AND SECURITY
      • 12.5.1 Family Education Rights and Privacy Act (FERPA)
      • 12.5.2 Health Insurance Portability and Accountability Act of 1996 (HIPPA)
      • 12.5.3 Electronic Communications Privacy Act (ECPA)
      • 12.5.4 USA Patriot Act
      • 12.5.5 TEACH Act
      • 12.5.6 Gramm – Leach – Bliley Act (GLBA)
      • 12.5.7 Computer Fraud and Abuse Act (CFAA)
  • 13.0 FINANCIAL MANAGEMENT AND INFORMATION SYSTEMS (76k) - January. 18, 2008
    • 13.1 IMPLEMENTATION OF SOFTWARE CHANGES TO FINANCIAL ACCOUNTING SYSTEMS
    • 13.2 THIRD PARTY SOFTWARE POLICY
    • 13.3 GEORGIAFIRST INSTITUTIONS
    • 13.4 DESCRIPTION OF GEORGIAFIRST PEOPLESOFT FINANCIAL SOFTWARE MODULES
      • 13.4.1 Accounts Payable
      • 13.4.2 Accounts Receivable
      • 13.4.3 Asset Management
      • 13.4.4 Budget Prep
      • 13.4.5 General Ledger (including Budgets)
      • 13.4.6 Purchasing
      • 13.4.7 Query
    • 13.5 GEORGIAFIRST PEOPLESOFT HRMS
    • 13.6 BANNER STUDENT INFORMATION SYSTEM
    • 13.7 FINANCIAL REPORTING SYSTEM/DATA WAREHOUSE
  • 14.0 AGENCY FUNDS (68k) - June 19, 2008
    • 14.1 Overview
    • 14.2 Use of Agency Funds
    • 14.3 Agency Account Services
    • 14.4 Terms and Conditions of Agency Accounts
    • 14.5 Agency Fund Groups
      • 14.5.1 Fund 60000 - Funds Held on Deposit
      • 14.5.2 Fund 61000 - Agency - Designated Scholarship
      • 14.5.3 Fund 62000 - Payroll Operations
    • 14.6 Accounting Principles for Agency Funds
  • 15.0 AUXILIARY ENTERPRISE FUNDS (69k) - March 9, 2009
    • 15.1 MANAGERIAL RESPONSIBILITY
    • 15.2 AUXILIARY ENTERPRISE ACTIVITIES
      • 15.2.1 Housing Operations
      • 15.2.2 Food Services
      • 15.2.3 Stores and Shops
      • 15.2.4 Health Services
      • 15.2.5 Campus Transportation and Parking
      • 15.2.6 Other Service Units
      • 15.2.7 Intercollegiate Athletics
    • 15.3 AUXILIARY REVENUES AND EXPENDITURES
      • 15.3.1 Revenues
      • 15.3.2 Expenditures
    • 15.4 AUXILIARY ASSETS AND LIABILITIES
      • 15.4.1 Assets
      • 15.4.2 Liabilities
    • 15.5 AUXILIARY REVENUES AND NET ASSETS
  • 16.0 AUDITS (124k) - Jan. 1, 2005
    • 16.1 INSTITUTION AUDIT STAFF, BOARD OF REGENTS AUDIT STAFF, STATE DEPARTMENT OF AUDITS AND ACCOUNTS, AND THIRD-PARTY AUDITS
      • 16.1.1 Institutional Audit Staff
      • 16.1.2 Board of Regents Audit Staff
      • 16.1.3 State Department of Audits and Accounts
      • 16.1.4 Third-Party Audits
    • 16.2 TYPES OF AUDITS
      • 16.2.1 Operational
      • 16.2.2 Financial
      • 16.2.3 Compliance
      • 16.2.4 Asset Verification
      • 16.2.5 Loss/Fraud
      • 16.2.6 Presidential Transition
      • 16.2.7 Information Technology
      • 16.2.8 Consultant Services
    • 16.3 AUDIT PROCESS
      • 16.3.1 Audit Planning
      • 16.3.2 Audit Selection
      • 16.3.3 Audit Scheduling and Notification
      • 16.3.4 Conducting the Audit
      • 16.3.5 Exit Conference
      • 16.3.6 Closing the Audit
      • 16.3.7 Follow-Up Review
      • 16.3.8 Exception Ratings
      • 16.3.9 State Department of Audits and Accounts Report Ratings
    • 16.4 FRAUD, WASTE, AND ABUSE
      • 16.4.1 General Definitions of Fraud, Waste, and Abuse
      • 16.4.2 Duties and Responsibilities
      • 16.4.3 Investigation
      • 16.4.4 Campus Triage Committees
      • 16.4.5 Relationship between Campus Triage Committees and the Associate Vice Chancellor for Internal Audits
  • 17.0 AFFILIATED ORGANIZATIONS (128k) - Jan. 1, 2005
    • 17.1 DEFINITION
    • 17.2 MEMORANDUM OF AGREEMENT
    • 17.3 FINANCIAL REPORTING
    • 17.4 ADJUSTMENTS REQUIRED TO CONVERT FOUNDATION DISPLAY TO GASB REQUIREMENTS
      • 17.4.1 Adjustments Required for the Balance Sheet/Statement of Net Assets
      • 17.4.2 Adjustments Required for the Statement of Revenues, Expenditures, and Changes in Net Assets
      • 17.4.3 Other Adjustments
      • 17.4.4 Eliminations
      • 17.4.5 Footnote Disclosures
  • 18.0 MAJOR REPAIR AND REHABILITATION FUNDS AND GSFIC PROJECTS MANAGED BY INSTITUTIONS (65k) - July 16, 2007
    • 18.1 MRR FORMULA AND ALLOCATIONS
      • 18.1.1 MRR Formula
      • 18.1.2 MRR Allocations
    • 18.2 PROJECT DEVELOPMENT PROCESS
    • 18.3 PROJECT PAYMENT PROCESS
      • 18.3.1 State Appropriated MRR
      • 18.3.2 GFSIC-Funded MRR and Institution-Managed Projects
    • 18.4 PROCEDURES FOR YEAR-END ENCUMBRANCES
  • 19.0 MISCELLANEOUS (123k) - April 16, 2009
    • 19.1 UNCLAIMED PROPERTY
      • 19.1.1 Definition
      • 19.1.2 Contacting the Owner
      • 19.1.3 Reporting to the Commissioner of Revenue
      • 19.1.4 Institutional Responsibilities
    • 19.2 GIFTS AND DONATIONS
    • 19.3 PAYMENT OF DUES TO A CHAMBER OF COMMERCE
    • 19.4 AUTOMATED SYSTEM FOR DELIVERING STATE APPROPRIATIONS TO INSTITUTIONS AND PUBLIC LIBRARIES
      • 19.4.1 Cash Draws from the Treasury to Institutions
      • 19.4.2 Cash Draws from the Treasury to Libraries
    • 19.5 INTERNAL CONTROL PROCEDURES FOR WIRE TRANSFERS
      • 19.5.1 Transfer In
      • 19.5.2 Transfer Out
    • 19.6 SALES TAX COLLECTION AND REPORTING
    • 19.7 Employee Group Meals
      • 19.7.1 Employee Group Meals within an Institution
      • 19.7.2 Employee Group Meals Involving Multiple Institutions
    • 19.8 Purchase of Food Using Institutional Funds
      • 19.8.1 Food for Students
      • 19.8.2 Food for Volunteers
      • 19.8.3 Food for Employees
      • 19.8.4 Documentation Requirements and Enforcement of Per Diem Limits at Group Events
    • 19.9 Non-Employee Travel
  • 20.0 REQUIRED REPORTS (82k) - May 27, 2008
    • 20.1 ANNUAL FINANCIAL REPORTS
      • 20.1.1 Annual Financial Report
      • 20.1.2 Annual Expenditure Report
      • 20.1.3 Cooperative Organization Financial Statement
      • 20.1.4 Annual Report of Gifts, Bequests, Agreements, and Declarations of Trust
      • 20.1.5 DOAS Inventory Report
      • 20.1.6 Changes in Investment Policy
      • 20.1.7 Investment Performance
      • 20.1.8 Non-Lapsing Funds
    • 20.2 PERIODIC REPORTS
      • 20.2.1 Data Warehouse Financial Information
      • 20.2.2 Gifts Valued Over $100,000
      • 20.2.3 IPEDS (Integrated Postsecondary Education Data System) Reports
      • 20.2.4 Small and Minority Vendor Quarterly Report
      • 20.2.5 Grants and Contracts with Nonprofit Organization Reports
      • 20.2.6 ICAPP Project Compliance Report
      • 20.2.7 ICAPP Final Evaluation Report
    • 20.3 PAYROLL REPORTS
      • 20.3.1 Health Care Reporting and Premium Remittance
      • 20.3.2 Teachers Retirement System Reporting and Deduction Remittance
      • 20.3.3 Employees Retirement System Reporting and Deduction Remittance
      • 20.3.4 Georgia Defined Contribution Program Reporting and Deduction Remittance
      • 20.3.5 Submission of Georgia Income Tax Withheld to the Georgia Department of Revenue
      • 20.3.6 Submission of Quarterly Reporting to the Georgia Department of Labor
      • 20.3.7 Submission of Annual Reporting to the Georgia Department of Labor
      • 20.3.8 Submission of Annual Reporting to the Department of Audits and Accounts
    • 20.4 FACILITIES AND ENVIRONMENTAL SAFETY REPORTS
      • 20.4.1 Report on Rented Space
      • 20.4.2 Housing Leases Report
      • 20.4.3 MRR, Capital, and Construction Projects Status Report
      • 20.4.4 A/E Contract Report
      • 20.4.5 Actual MMR Expenditures Report
      • 20.4.6 Facilities Inventory Report
      • 20.4.7 RTK Chemical Inventories Report
      • 20.4.8 Emergency Action Plans
  • 21.0 STUDY ABROAD PROGRAMS (60k) - February 8, 2007
    • Section 21.1 Establishment, Approval, and Budgeting
    • Section 21.2 Registration and Fee Payment
    • Section 21.3 Accounting
    • Section 21.4 Acquiring Goods and Services Abroad

return to top

Search the manual:

News & Announcements

  • Updated Sections Posted
    Sections 03.0 - Purchasing and Contracts, Section 04.0 - Travel, and 19.0 - Miscellaneous have been   more »
    [04-16-2009]
  • Updated Sections Posted
    Sections 09.0 - Banking and Investments and 15.0 - Auxiliary Enterprise Funds have been revised. The   more »
    [03-09-2009]
  • Updated Section Posted
    Section 4.0, Travel, has been updated and the revised PDF file has been posted. Please update your m   more »
    [02-02-2009]
  • Updated Section Posted
    Section 8.0, Budget Process, has been updated and the revised PDF file has been posted. Please updat   more »
    [09-02-2008]
  • Updated Section Posted
    Section 4.0, Travel, has been updated and the revised PDF file has been posted. Please update your m   more »
    [08-01-2008]
  • Updated Sections Posted
    Sections 02.0 - Chart of Accounts and 04.0 - Travel have been revised, and the Introduction and Tabl   more »
    [07-17-2008]
  • Updated Sections Posted
    Sections 03.0 - Purchasing and Contracts, 14.0 - Agency Funds, and 19.0 - Miscellaneous have been re   more »
    [06-20-2008]
  • Updated Sections Posted
    Sections 05.0 - Payroll and 20.0 - Required Reports have been revised, and the Introduction and Tabl   more »
    [06-16-2008]
  • Updated Sections Posted
    Section 07.0 - Capitalization has been revised, and the Introduction and Table of Contents has also   more »
    [05-16-2008]
  • Updated Section Posted
    Section 4.0, Travel, has been updated and the revised PDF file has been posted. Please update your m   more »
    [04-04-2008]