Section 1: Business & Financial Administration
Section 1.1 - Business and Financial Functions
Section 1.2 - Business and Financial Manuals and Guides
Section 1.3 - Business Forms
Section 2: Approval of Documents
Section 2.1 - Signature Authority
Section 2.2 - Approval of Financial Documents
Section 2.3 - Signature Authority (Bank Accounts)
Section 3: Budget
Section 3.1 - Operating Budget
Section 3.2 - Budget Concepts and Terminology
Section 3.3 - Budget Adjustments and Changes
Section 3.4 - Disposition of Fiscal Year-End Account Balance
Section 4: A.S. Payroll
Section 4.1 - Payroll Administration
Section 4.2 - Payroll Time and Attendance
Section 4.3 - Payroll Operations
Section 4.4 - Payroll Deductions
Section 5: Revenue, Income and Receivables
Section 5.1 - Revenue and Income Function and Operations
Section 5.2 - Revenue Accounts
Section 5.2.1 - Recording of Operational Revenue
Section 5.3 - California Sales and Use Tax
Section 5.4 - Receivable Operations
Section 5.5 - Collection of Past-Due Accounts
Section 5.6 - Unredeemed Checks
Section 5.7 - Collection of Past-Due Accounts by Payroll or Other Deductions
Section 5.8 - Rental Fee Waiver Policy
Section 5.9 – Non Operating Revenue Collection
Section 6: Insurance
Section 6.1 - Insurance
Section 6.2 - Insurance Requirements
Section 7: Purchasing Policies & Procedures
Section 7.1 - Purchasing Operations
Section 7.2 - Purchasing Goods & Services
Section 7.3 - Purchase Orders
Section 7.4 - Cash Purchases
Section 7.5 - Emergency Purchases
Section 7.6 - The A.S. P-Card
Section 8: Check Requests and Payables
Section 8.1 - Payables Function
Section 8.2 - Check Requests
Section 8.3 - Payment Documents
Section 8.4 - Prompt Payment of Invoices
Section 8.5 - Payment for Purchases
Section 8.6 - Uncashed Checks
Section 8.7 - Electronic Disbursements
Section 8.8 - AP Voided Check Procedure
Section 9: Auditing and Internal Controls
Section 9.1 - Internal Control
Section 9.2 - Employee Responsibilities
Section 9.3 - Internal Auditing
Section 9.4 - External Auditing
Section 9.5 - Reporting Fraud
Section 10: Cash Handling
Section 10.1 - Cash Handling Function
Section 10.2 - Cash Collections and Deposits
Section 10.3 - Payments to A.S.
Section 10.4 - Petty Cash Funds
Section 10.5 - Change Funds
Section 11: Gifts
Section 11.1 - Private Gifts
Section 11.2 - A.S. Processing of Gifts
Section 11.3 - Farewell Events
Section 12: Property Accounting
Section 12.1 - Custodian of Property
Section 12.2 - Property Reports
Section 12.3 - Capitalization Policy
Section 12.4 - University Fixed Assets
Section 13: Accounting
Section 13.1 - General Accounting Function
Section 13.2 - Financial Reports
Section 13.3 - Chart of Accounts and Accounting Classifications
Section 13.4 - Accrual Accounting and Obligations
Section 14: Investments
Section 14.1 - Investment Function
Section 14.2 - Operating Funds
Section 14.3 - Authorization to Open/Close Bank Accounts
Section 15: Travel Policies
Section 15.1 - Travel Policies
Section 15.2 - Transportation
Section 16: Taxes
Section 16.1 - Foreign Nationals
Section 16.2 - Student Employee FICA Exception
Section 16.3 - Fringe Benefits
Section 16.4 - Sales and Use Tax
Section 16.5 - Tax Status and Exemption
Section 16.6 - Unrelated Business Income (UBIT)
Section 17: Consultants and Independent Contractors
Section 17.1 - Consultants and Other Contractors
Section 17.2 - Classification of Independent Contractors
Section 18: Business Information Technology
Section 18.1 - Information Security Policy
Section 18.2 - Financial Information Access and Security
Section 18.3 - Business Systems Development
Section 18.4 - Software Copyright Compliance
Section 19: Financing
Section 19.1 - Financing Transactions
Section 20: A.S. Trust Contract
Section 20 - Collection and Disbursement of Student Activity Fee Funds
Section 21: Campus / Community Relations
Section 21 - Campus / Community Relations
Section 22: A.S. Hospitality Policy
Section 22 - A.S. Hospitality Policy
Section 23: Delegation of Authority Policy
Section 23.1 - Delegation of Authority Policy |
