Fiscal Rules-Effective July 1, 2009

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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

  • 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 

Chapter 4: Projects 

  • Capital Construction Administration

  • Capital Construction Projects

  • Capital Construction Project Retainage

Chapter 5: Travel 

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

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