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Financial Management Operational Guidelines

What's New
03/06/2014: Monitoring Plan for Segregation of Duties and Reconciliation of Accounts - Added section "E" to table of contents and expanded section.
01/23/2014: Financial Aid Set Asides - Updated Set Aside Requirements for Texas Public Education Grant (TPEG) and Designated Tuition Set Asides.
01/22/2014: Capital Asset Property Accounting - Removed printers from list of controlled equipment per the new state requirements.
01/06/2014: Travel Reimbursement - Update Travel Reimbursement FMOG to include new mileage rate for 2014.
11/08/2013: CASH HANDLING AND MANAGEMENT - Added exception when we started using TicketMaster at UTSA.
10/15/2013: Capital Projects Managed by the UT System Office of Facilities Planning and Construction - Update based on SB 215 (83rd legislature) that removed the Coordinating BoardÂ’s authority to approve construction projects and land acquisition.

Section 1: Internal Control

    1. Internal Control Overview (statement)
    2. Control Environment (statement)
    3. Risk Assessment (statement)
    4. Control Activities (statement)
    5. Information and Communication (statement)
    6. Monitoring Activities (statement)

Section 2: Data & Systems Integrity

    1. Security Access Management and Control: Texas Comptroller of Public Accounts - Fiscal Management System
    2. Financial Information Access and Security - DEFINE Access
    3. DEFINE Annual Certification
    4. Red Flag Rules

Section 3: Fund Accounting Principles

    1. Chart of Accounts
    2. Establishing, Modifying and Inactivating an Account
    3. Agency Accounts

Section 4: General Accounting

    1. Year-End Closing and Accounting
    2. Auxiliary Enterprise Administrative Overhead Charge
    3. Accounting Treatment of Gifts
    4. Accounting Treatment of Intangible Assets

Section 5: Capital Project Accounting

    1. Financial Management of Capital Assets

Section 6: Accounting for Grants and Contracts

    1. Grants and Contracts Accounting Practices
    2. Establishment and Financial Management of Authorized Service Centers and Specialized Service Facilities
    3. Accounting for Cost Sharing
    4. Cost Accounting Standards

Section 7: Non-Payroll Disbursements

    1. Business Related Hospitality and Entertainment Expenditures
    2. Memberships Paid by University Funds
    3. Payment Voucher (VP2)
    4. Procard Program
    5. Purchase Order Payment Request (VP1)
    6. Texas Prompt Payment Law

Section 8: Payroll and Fringe Benefits

    1. Emergency Checks

Section 9: Travel

    1. Request for Travel Authorization (VE5)
    2. Travel Advances
    3. Travel Cards
    4. Travel Reimbursement

Section 10: Budget Planning & Development

    1. Financial Aid Set Asides
    2. Budget Maintenance

Section 11: Cash and Investments

    1. Cash Handling and Management (Cash, Checks and Credit Cards)
    2. Petty Cash Funds Policy
    3. Returned Checks

Section 12: Revenue

    1. Tuition and Fees Process
    2. Laboratory Fees

Section 13: Accounts Receivable

Guidelines for section 13 are currently being written and are not yet posted.

Section 14: Property/ Equipment Management and Control

    1. Capital Asset Property Accounting
    2. Surplus Property

Section 15: Administrative Systems (DEFINE) and Management Reporting

    1. DEFINE and UTDirect Systems

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