Purpose, Statutory Authority, Definitions, Applicability, Responsibility, and Administrative Hardship

Table of Contents

Chapter 1: Accounting

• Accounting Principles and Standards
• Use of the State Financial System
• Access to the State Financial System
• Automated Interfaces with the State Financial System
• State Financial System Security
• State Agency Accounting Systems
• Delegated Signature Authority
• Pre-Audit Responsibility for Accounting Documents and Financial Transactions
• Reporting Theft or Embezzlement
• Accountability and Capitalization of Equipment

Chapter 2: Disbursement

• Propriety of Expenditures
• Commitment Vouchers
  • Appendix A - Purchase Order Terms and Conditions 
• Receiving Reports
• Purchase Discounts
• Interest Payment on Delinquent Payables
• Interagency Purchases and Payments
• Official Functions and Training Functions
• Miscellaneous Compensation and Other Benefits (Perquisites)
• Moving and Relocation
• Procurement Cards

Chapter 3: Contracts

• State Contracts
  • Appendix A - Special Provisions

Chapter 4: Projects

• Capital Construction Administration
• Capital Construction Projects
• Capital Construction Project Retainage

Chapter 5: Travel

• Per Diem Rates

Chapter 6: Cash

• Cash Receipts and Deposits
• Change Funds and Petty Cash Funds
• Imprest Cash Accounts and Bank Accounts
• Entertainment Expense Bank Accounts
• State Treasury Loans and Advances
• Refunds and Reimbursements
• Checks Returned for Insufficient Funds
• Federal Cash Management

Chapter 7: Budget

• Cash and Custodial Funds
• Expiration and Rollforward of Appropriations
• Overexpenditures and Required Reporting

Chapter 8: Reporting

• Financial Statements
• Quarterly Financial Reporting
• Cost Allocation Plans

Chapter 9: Payroll

• Use of the State Payroll System
• Direct Deposit Payroll for State Employees Paid on the State Payroll System
• Final Pay for a Terminating State Employee
• Overpayments

Index

• State Fiscal Rule Index