SOU Fiscal Procedures

Fiscal Procedures for Campus Distribution

Purpose: Provides the procedures for operational processes required to implement policy.

Helpful links:
Forms Library: Business Services Accounting Page (Forms tab
Procedures Library: Search by Category, Name, Numeric
Internal Procedures Library

Page Index:

100 Accounting Index Page
200 Bursar and Student Receivables Index Page
300 Payroll Index Page

100 Accounting
Business Services Website: Acounting Index PageProposed Anchors for Accounitng Page:

Policy Repository

Proposed for Discussion

Number	Procedure Descriptoin
Accounting
100.000	Introduciton to Financial Services (FIS)
100.001	Accounting & SOU Financial Reporting
100.010	Account Coding and Definitions
100.050	Banner Finanical System
100.075	Banner (Cognos) Financial Reports & Analysis
100.100	General Operations & Records Management
100.150	Ethics & Decision-Making
100.200	Transactions & FIS Banner Internal Controls
100.225	Purchases & Personal Reimbursement
100.250	Travel
100.275	Lease Agreements
100.300	Auxiliaries Enterprises & Other Activities
100.375	Budgeting
100.400	Fixed Asset Administration
100.500	Grants and Compliance
100.550	Procurement and Contracting (Electronic Commerce)
100.600	FIS Allocations, Assessments & Gifts
100.650	FIS Accounting Reconciliations
100.675	FIS Accounting & Internal Maintenance
100.700	Fringe Benefits
100.800
100.900	Tax Filings & Licensing
100.925

+ Introduction to Financial Services 100.01

SOU Title	Procedure Refereence	Related Links
Formulation, Issuance, and Revision of System Fiscal Policies	100.00	SOU IT Policy Repository
SOU Published Records		Public Records tab
Introduction to Financial System	100.001	VP Fin&Admin
Definitions	100.001-1	DebJ list
SOU Organizational Overview & Culture	100.002	President page
SOU Basis of Accounting & Hierarchical Reports Structure	100.003
SOU Tax-Identifying Number for paying SOU (A/R)	100.004	BSV Accct PubRec
SOU Delegated Signature Authority	100.005	pdf
SOU Code of Ethics	100.006	Internal Audit
SOU Doing Business with SOU	see procurement	SOU Bid Opps/Sole source
SOU Organizational Learning & Improving		Knowledge/CService
SOU Financial System Access		FIS Processing

+ Accounting & Financial Reporting 100.05

SOU Title	Procedure Reference	Related Links
Accounting & Financial Reporting

SOU Roles & Responsibilities - Accounting & Financial Reporting		SOU Annual Report
GAAP Financial Reporting & Basis of Accounting	100.001	Statement Single Audit
Receivables - Revenue	100.000b	[or GL Bal S]
Payables - Expenditures, Expenses	100.000c	[for OL YTD change]
Managerial Ethics		Training pptx
Description of Accounting Periods		pdf
Chart of Accounts Administration		Coding GL OL Tr & Hierarchical Structure
Cash and Fund Balances	100.006	Report
Accounting for Assets		See also FIS Bann Internal MTC
Accounting for Receivables
Accounting for Leases	100.006a
Accounting for Facilities & Administrative Cost Recoveries (F&A)	100.007
Accounting for Designated Operations	100.008
Fiscal Operations of Service Centers		[Bud Ops and All Except Bud Ops
Accounting for Capital Projects
Budgeted Operations Fund Balances		Bud Ops vs All Except
	100.009a
SOU Year--end Closing of the Books & Audit requirements		link
Roles, Responsibilities; Timeline

SOU Accounting Audit - GASB
SOU Coordination of External Audit	100.112
SOU Interface with Internal Auditor	100.113

SOU Public Financial Reporting - FASB
SOU North Campus Village Housing	100.409

+ Audit & Internal Controls 100.10

Roles & Responsibilities - Auditing & Controls		Dual admin; approvals etc
SOU Property Loan; Employee Property
Finanical Irregularities [Fraud, Waste, Abuse Reporting]		bsv index page / ia site
Records Retention & Disposal		overall schedule
Acquiring Assets
Disposal of Assets
Transaction Documentation Required		Revenue, Expenditures, Receiving
Cash
Revenues
Expenditures
Internal Sales Reimbursments
Procurement Card Use
Personal Reimbursements
Hosting Guests (Non-Travel) Meals & Refreshments
Timesheet Signature

+ Account Coding and Definitions 100.11

SOU Title	Procedure Reference	Sub-Procedure
Coding Structure
FOAPAL Elements & Account Coding	100.010
Baseline Account Code Hierarchy	100.010a
Baseline Fund Hierarchy	100.010b
Baseline Program Hierarchy	100.010c
Index Codes	FASOM - 1
Activity Codes	FASOM - 2
Account Codes with Transfers	FASOM - 2a
General Accounting Index	FASOM - 6
Account Code Changes	100.011
Account Codes by Category
Revenue Account Codes	100.011-0
Labor Account Codes	100.011-1
Services and Supplies	100-011-2
Travel and Subcontract Codes	100.011-3
Activity Codes for use with Athletics Bus Travel	100.011-3a List
Capital Codes	100.011-4
Student Aid Codes	100.011-5
Merchandise for Resale Codes	100.011-6
Internal Sales Codes	100.011-7
Depreciation/Amortization & Student Loan Account Codes	100.011-8
Transfer Account Codes	100-011-9
Activity Codes for Use with Transfer Transactions	100.011-9a List
General Ledger Assets Account Codes	100.011-A
General Ledger Liability Account Codes	100.011-B
General Ledger Control Account Codes	100.011-C
General Ledger Fund Balance Account Codes	100.011-D

+ Accounting General Office, Records Retention, FIS Banner 100.12

SOU Title	Procedure Reference	Sub-Procedure
Records Management
Records Retention Schedule	100.101
Rotating out disposable Files	100.102

General Office Operations
Work Order Requests	100.103
Mail Handling	100.104
Copy Machine usage & Detail Codes	100.105
Supply orders and other routines	100.106
Entry/Exit	100.107
Recycle - ink cartridges	100.108
Office Guidelines - Email, Fax, Workstations; etc.	100.109
Office Tools - Qualtrics; Joomla; Formstack; Docu sign	100.110
Print and Copy Services	100-111
Procedure Wrting Guidelines	100.115
Procedure Form Template - How to use	100-115a	Procedure Form - BSV

Financial System - (FIS) Banner
FIS Banner Navigation	100.120
FIS Banner - Printing & Saving FIS FOAPAL Hierarchy Reports	100.121
My Banner - User Preference settings	100.122
Commonly Used Banner Forms & Querying	100.123
Index Code FOAPAL (qualitative) Elements Grouping	100.124
Banner - Forms Library (referenced by functional area)	100.125
Banner - Cognos Report Dashboard	100.126
Banner - Training Access	100-127

Task & Process Parameters
Web Tour - Policy Guidelines & Forms Library, Procedures Listing
Banner - Monthly Close Calendar	100.130
Banner - Close month, Open new month	100.131
Communication: FIS-Talk List Serve Maintenance	100.132
Information out: Website Maintenance by Month	100.133
Ethics in Decision-Making	100.135

+ Banner Financial Reports (FIS Reports Cognos) 100.12- Dashboard

SOU Title	Preferences	Links

+ Banner Transactions 100.13

SOU Title	Procedure Reference	Sub-Procedure
Accounting and Business Processes
W-9 Vendor Set up and Payment W-9 Process
Mass Journal Voucher Electronic Feed	100.221
New Vendor Direct Deposit Set-up	100.234
Deposits - E-Market = ASC Courses	100.243
Gift Certificates	100.246
Gift Accounts & SOUF Accounts	100.293
Recording of Real Property Records	100.305
Retrieve Monthly Financial Reports (Cognos)	100.317
Cognos - How to set File View Preferences	100.330
Budget Status Reporting	100.405

Sources of Income:
Roles & Responsibilites - Sales & Collection Process
Accounting for Receivables	100.210
Revenue Recognition	100.212
Bad Debt Allowance	100.214	Uncollectable Accounts
Use of Funds:
Roles & Responsibilities - Acquisition & Payment Process
Payables Transactions	100.226
Reimbursement Transactions	100.228
Personal
Travel & Transportation Expenses
Moving Expenses
Procurement Card Transactions (PCard)	100.229
PCard Administration
PCard Guidelines
Data Integrity:
Internal Controls Process
Dual Administration Matrix	100.230
Fraud Prevention Training	100.240	See Staff (1) & Mgt piece (2)
Reconciliations
General Ledger - Expection Reports
FIS=SIS Reconciliation
Month/Quarter End - Closing of Period
Fiscal Year End - Closing of Books


Finanical Reports & Decision-Making	100.250
Compliance Related
Custom Reports
Cognos Report Dashboard

Student Financial Aid	100.270
Fee Remissions

+ Banner - Accounting Reconciliations 100.14

SOU Title	Procedure Reference	Sub-Procedure
FIS Reconciliations
SIS-FIS Reconciliation	100.300	cd vs id?
FiS and subsidary ledgers
FIS non-integrated
Gift Certificates
Invoices
Correct Funds Code 050315
Reconciliatons Federal & State
Reconcile Banner - SIS Gov5 Title IV
NSSE Incentive Winners

Periodic Closing	100.
Description of Accounting Periods & Closing of Month	100.
Internal Controls Managements & Reports
Month-End Clsoing of Books Checklist	100
Quarterly Closing of Books Checklist	100.
	100.
Annual Closing of the Books	100.
Annual Closing of the Books & Closing Calendar	100.
Period 14 Closing Adjustments	100
Audit Manangment	100.
Published Reports	100.
	100.
Revenue, Expenditures, Receiving	100.

+ Auxiliary Enterprises 100.15

Role & Respnosibilities - Auxiliary & Other
Service Accounts
Indirect Cost Allocation









g

+ Budgeting 100.20

SOU Title	Procedure	Links

+ Procurement and Contracting 100.30

SOU Title	Procedure Reference	Sub-Procedure
Purchasing
Manual Encumbrances 1	100.572
Manual Encumbrances 2	100.573
PCard Purchase Guidelines	100.576	SC 200.500
Non-Travel Meals, Refreshments, Hospitality Expenses	100.586
Vendor Payment of Regular Invoices
Vendor Payment to Nonresident Aliens	100.555
Purchase Orders and Payment	100.591

Contracting
Doing Business w/SOU - Bid Opportunities & Sole Source	100.027
Personal Services Contract vs. Irregular Employment Agreements
Short Term Services Guidelines
Long Term Services Guidelines

+ Travel 100.35

SOU Title	Procedure	Links

+ Grants and Compliance 100.40

SOU Title	Procedure Reference	Sub-Procedure
Grants Roles and Responsibilities Flow Chart	100.500
Federal Grants	100.500a
Grant Process Pre-Award Phase	100.501
Notice of Award
Grant Process Post-Award Phase	100.502
Implementation	100.515
Reporting
Programmatic and financial reporting procedures/metrics
Grant - Time & Effort Reports
Grant Close-out
Auditing of Grants (Uniform Guidance)
Advance Payments and Reimbursements
Allowable Costs
Conflicts of Interest
Procurement standard

+ FIS Banner Internal Maintenance

SOU Title	Procedure Reference	Sub-Procedure
FIS Banner Maintenance
Chart of Accounts - SOU Baseline	100.602
Index Code Requests - Setting Up a New Index Code	100.624
Index Code Request-Foundation Scholarship Request (need form?)	100.625
Accounting Maintenance
Accounting for Insurance Reimbursements	100.628	review 100.031 and 05.281
Accounting for Leases	100.629
Accounting Procedures for Compensated Absences	100.630
Accounting for Other Post-Employement Benefits (OPEB)	100.631
Accounting for Facilities & Administrative (F&A) Cost Recoveries	100.632
Accounting for Interfund Transactions	100.633
Budgeted Operations Fund Balances	10.634
Accounting for Designated Operating Funds	100.635
Fiscal Operation of Service Centers	100.636
Accounting for Venture Development Funds	100.637

+ Fixed Asset Administration 100.55

SOU Title	Procedure Reference	Sub-Procedure
Reconcile Assets(in Audited Financial Statements to Banner)	100.451
Capital Work-in-Progress (CIP)	100.452
Reimbursements	100.453
Retainage	100.454
Fixed Asset Accounting Practices	100.455	Library, Building components/Deprec
Fixed Asset Approval Queue	100.456
Fixed Asset Type Codes	100.457
Fixed Asset Library Accounting	100.458
Fixed Asset Building Component Depreciation	100.459
Fixed Asset Equipment Purchases	100.460
Fixed Asset Disposal - All Campus	100-460a
Extracting Fixed Asset Tags	100.461
Fixed Asset Conversion of OTAG to PTAG	100.462
Annual Equipment Inventory	100.463
Equipment Building Reserves (pptx)	100.464
Personal Property	100.465
Non Expendable Personal Property	100.466
Expendable Property	100.467
Real Property - General Process Description and Recording	100.468
Real Property - Standards Pertaining to Records	100.469
Library/Museum	100.470
Property Related Reports	100.471
User Agreements	100.472
Accounting for Leases	100.473

+ Fringe Benefits 100.66

+ OPEN

SOU Title	Procedure Reference	Sub-Procedure

+ FIS Banner (Financial) Reports & Analysis

+ FIS Banner Allocations, Assessments & Gifts

SOU Title	Procedure Reference	Sub-Procedure
Early Retirement Liability	100.704
Tuition Revenue - Bud Ops Report	100.709
Transfer - PEAK Program Accounting Procedures	100.711
Transfer - Campus Recreation Center	100.712
Bookstore Buy-Back	100.717
Gift Accepting and Receipting Gifts	100.718

+ Tax Filings & Licensing

SOU Title	Procedure Reference	Sub-Procedure
SOU Tax Identifying Number	100.006
Music Licensing
Unrelated Business Income Tax (UBIT)	100.903
UBIT - Campus Survey due annually on June 15th	100.905

200 Bursar and Student Accounts
Business Services Website: Bursar Index Page

+ Student Accounts Receivable

SOU Title	Procedure Reference	Sub-Procedure
PCI Compliance	200.080
Department Cash Drawers	200.100
Cash Handling Department Manual	200.101

300 Payroll Services
Business Services Website : Payroll Index Page

+ Campus Payroll Processing

SOU Title	Procedure Reference	Sub-Procedure
Payroll Processing System
Payroll Positions - Roles and Responsibilities	300.001
Payroll Timesheet Audit procedures	300.002
Payroll Direct Deposit	300.011	See 300.212 link SVC procedure?
Payroll Stub - Deductions Explanation	300.012
Payroll Leave Reporting & Use	300.014
Payroll Labor Re-distribution	300.015
Payroll Time Entry & Timesheet Processing	300.016
Payroll Timesheet Flow Chart	300.017
Payroll Forms Use (link to PR Index page)	300.018	link to Web PR Forms Library

Payroll Calendar: Processing & Reporting	300.100	FASOM section 10
Payroll Disbursement Process	300.101

Payroll Benefits Processing

Manual Check Processing

Employment Hiring Forms	300.213
Supervisor Checklist
Timesheet Processing
Mass Transit
Employee Housing

Payroll Office -Opening and Closing	300.300

Employee Housing	300.350
Lost and Unclaimed Property	300.401	link policy 400.56.400

Overpayment Recovery	300.420
Student Focus: Payroll Process
Student On-Campus Search	300.004
College Work Study Program
Student Referral Process	300.013
Using Leave	300.014a
Student Self-Service W-2 Statements	300.911a
Faculty / Staff Focus: Payroll Process
Deferred Pay Plan Election	300.760	FAD 300.760a Policy link & Form
Manual Checks - No Benefits / With Benefits	300.830
Payroll Processing Manual	300.870	300.840 or 300.860
Payroll Processing - May "triples"	300.899
Payroll Disbursement Overview	300.900
Payroll Dispostiion Overview	300.901
Employee Self-Service W-2 Statements	300.910
Student Self-Service W-2 Statements	300.911
Employee Self-Service Earnings Statements	300.912
Employee Self-Service Leave Balances	300.913
Payroll Advance Procedure	300.950	FAD 035

+ Payroll Processing

400 Risk Management and Insurance
Business Services Website : Risk Management Page

+ Risk Management

500 Student Financial Aid

Business Services Website : Student Financial Aid

+ Student Financial Aid

600 SOU Foundation & Endowment Management
Business Services Website : SOU Foundation

+ SOU Foundation

700 xxx Services
Business Services Website

+ 700 xxx Services

800 xxx Services
Business Services Website

+800 xxx Services

clipped out for Innteral Policy Section? >>

Auditing
Configuraton Managment
Cost Accounting
Debt Financing and Managment
Facilities Managment
Human Resources
Legal Issues
Research and Sponsored Programs
Treasury Management

Fiscal Procedures for Campus Distribution

100 Accounting Business Services Website: Acounting Index PageProposed Anchors for Accounitng Page:

200 Bursar and Student AccountsBusiness Services Website: Bursar Index Page

300 Payroll ServicesBusiness Services Website : Payroll Index Page

400 Risk Management and InsuranceBusiness Services Website : Risk Management Page