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AAccount Codes
Budgeting, 12-11
Fixed Assets, 10-3
General Ledger, 3-5
Account Reconciliations. See General Ledger
Accounts Payable. See Section 5
Advances, 5-11
Board Policy, 5-1
Check Requests, 5-7
Checks - Printing, Signing, Issuing, 5-20
Financial Assistance Checks, 5-20
Forms, 5-28
Manual Checks, 5-20
Mileage, 5-8
Office Supplies, 5-6
Payment of Invoices, 5-18
Petty Cash Purchases, 5-5
Process Maps, 5-27
Purchase Orders, 5-7
Purchase Requisitions, 5-7
Purchasing Guidelines, 5-5
Receiving Invoices, 5-17
Receiving Merchandise, 5-17
Refunds, 5-20
Reimbursements, 5-15
Responsibilities, 5-1
Scope, 5-1
Tax Exemptions, 5-2
Travel - In-District, 5-8
Travel - Out-Of-District, 5-11
Travel Advances, 5-11
Travel Reimbursements, 5-15
Unclaimed Checks, 5-21
Void Checks, 5-23
Vouchering, 5-19
Year End Procedures, 5-24
Ad Valorem Taxes
Budgeting, 12-4
General Ledger, 3-13
Advances
Accounts Payable, 5-11
Audit. See Section 9
Audit Report, 9-5
Audit Schedule, 9-4
Board Policy, 9-1
External Audit, 9-3
Internal Audit, 9-3
Internal Control Procedures, 9-2
Process Map, 9-6
Responsibilities, 9-2
Scope, 9-1
Auxiliary Operations. See Section 16
Board Policy, 16-1
Description of Auxiliary Operations, 16-2
Food Service Procedures, 16-3
Forms, 16-8
Learning Resource Center (LRC)
Procedures, 16-5
Print Shop Procedures, 16-6
Process Maps, 16-7
Scope, 16-1
Auxiliary Services
General Ledger, 3-15
BBoard Policy
Accounts Payable, 5-1
Audit, 9-1
Auxiliary Operations, 16-1
Budgeting, 12-1
Facilities, 13-2
Facilities - Use of College Vehicles, 13-6
Financial Assistance, 15-1
Fixed Assets, 10-1
General Ledger, 3-1
Grants and Contracts, 14-1
Payroll, 7-1
Personnel, 8-1
Purchasing, 6-1
Student Financial Records, 4-1
Treasury - Investments, 11-1
Budgeting. See Section 12
Account Codes, 12-11
Board Policy, 12-1
Budget Building Process, 12-3
Budget Preparation, 12-3
Calendars, 12-2
Classifications/Definitions of
Expenditures, 12-7
Expenditures, 12-5
Financial Planning, 12-5
Location Allocations, 12-4
Process Map, 12-6
Reporting, 12-5
Responsibilities, 12-2
Revenue Sources, 12-3
Scope, 12-1
Staffing Plans, 12-5
Strategic Plans, 12-3
CCheck Requests
Accounts Payable, 5-7
Checks
Accounts Payable - Printing,
Signing, Issuing, 5-20
Accounts Payable - Unclaimed, 5-21
Accounts Payable - Void, 5-23
Accounts Payable Manual, 5-20
Financial Assistance, 5-20, 15-7
Payroll - Issuance and Distribution, 7-9
Payroll - Manual, 7-9
Payroll - Void, 7-9
Refunds, 5-20
Commodity Codes
Purchasing, 6-10
EEncumbrance Accounting.
See General Ledger
Expenses
Budgeting, 12-5
Budgeting - Expenditures Classifications, 12-7
General Ledger, 3-15
FFacilities. See Section 13
Application for Use, 13-4
Board Policy, 13-2
Building Use Restrictions, 13-3
Forms, 13-9
Groups Permitted To Use, 13-2
Payment for Use, 13-4
Process Map, 13-8
Responsibilities, 13-2
Scope, 13-1
Facilities - Use of College Vehicles.
See Section 13.5
Board Policy, 13-6
Forms, 13-9
Maintenance of Vehicles, 13-7
Procedures for Check-Out, 13-7
Process Map, 13-8
Responsibilities, 13-6
Financial Assistance. See Section 15
Accounts Payable, 5-20
Applications, 15-1
Awarding Priorities, 15-6
Board Policy, 15-1
Determination of Need, 15-1
Disbursements and Checks, 15-7
Inquiries for Financial Assistance, 15-7
Process Map, 15-9
Responsibilities, 15-1
Scope, 15-1
Standards of Academic Progress, 15-2
Types of Assistance - Grants, 15-2, 15-3
Types of Assistance - Loans, 15-2, 15-4
Types of Assistance -
Work Programs, 15-2, 15-5
Verification, 15-2
Veteran Benefits, 15-2
Financial Statements
General Ledger, 3-16
Fixed Assets. See Section 10
Account Codes, 10-3
Bar Codes, 10-4
Board Policy, 10-1
Description of Fixed Assets, 10-2
Forms, 10-11
Grant Funds, 10-6
Movement of Fixed Assets, 10-6
Physical Identification, 10-4
Physical Inventory, 10-8
Process Maps, 10-10
Purchases, 10-5
Replacement or Repair Fund, 10-5
Responsibilities, 10-1
Sale or Disposal of Fixed Assets, 10-6
Scope, 10-1
Theft or Loss, 10-8
Food Service.
See Auxiliary Operations
Forms
Accounts Payable, 5-28
Auxiliary Operations, 16-8
Facilities, 13-9
Facilities - Use of College Vehicles, 13-9
Fixed Assets, 10-11
General Ledger, 3-19
Grants and Contracts, 14-10
Payroll, 7-15
Purchasing, 6-24
Student Financial Records, 4-19
Treasury - Investments, 11-8
Fund Accounting. See General Ledger
GGeneral Ledger. See Section 3
Account Codes, 3-5
Account Reconciliations, 3-9
Board Policy, 3-1
Encumbrance Accounting, 3-3
Expense Recognition, 3-15
Financial Statements, 3-16
Forms, 3-19
Fund Accounting, 3-2
Journal Entries, 3-15
Monthly Closing, 3-13
Process Maps, 3-18
Responsibilities, 3-1
Revenue Recognition, 3-13
Scope, 3-1
Year End Closing, 3-16
Gifts, Contracts and Grants
General Ledger, 3-14
Grants and Contracts. See Section 14
Applications, 14-3
Auditing, 14-8
Board Policy, 14-1
Closure, 14-7
Forms, 14-10
Grant Funding Sources, 14-3
Grant Implementation, 14-3
Grant Managers, 14-3
Grant Proposals, 14-3
Payment of Grant expenses, 14-5
Points of Contact, 14-4
Process Maps, 14-9
Reporting, 14-5, 14-6
Requests for funds, 14-5
Responsibilities, 14-1
Revisions, Changes and Overages, 14-6
Scope, 14-1
Setting up a grant, 14-4
Year End Procedures, 14-7
HHuman Resources
Personnel. See Section 8
IInterest Income
Budgeting, 12-4
General Ledger, 3-15
Introduction. See Section 1
JJournal Entries
General Ledger, 3-15
LLearning Resource Center (LRC).
See Auxiliary Operations
MMiscellaneous Receipts.
See Student Financial Records
Monthly Closing. See General Ledger
PPayments. See Student Financial Records
Payroll. See Section 7
Benefits, 7-5
Bi-Monthly Procedures, 7-7
Board Policy, 7-1
Changing Employee Information, 7-4
Checks - Issuance and Distribution, 7-9
Comp Time, 7-12
Deductions, 7-5
Direct Deposit, 7-9
Forms, 7-15
Full-time, 7-3
Hiring Employees, 7-4
Leave of Absence, 7-12
Leave without pay, 7-12
Manual Checks, 7-9
Monthly Reporting, 7-12
Part-time, 7-3
Payroll Calendar, 7-2
Process Map, 7-14
Quarterly Reporting, 7-13
Record Retention, 7-13
Responsibilities, 7-1
Scope, 7-1
Sick Leave, 7-12
Supervisor's Payroll Manual, 7-1
Terminations, 7-4
Types of Payroll, 7-3
Vacation, 7-12
Void Checks, 7-9
Year End Procedures, 7-13
Personnel. See Section 8
Benefits, 8-3
Board Policy, 8-1 |