Business and Financial Policies and Procedures
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 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 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 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 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 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 20: A.S. Trust Contract
Section 21: Campus / Community Relations
Section 22: A.S. Hospitality Policy
Section 23: Delegation of Authority Policy