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Financial Management Operational Guidelines

What's New
10/22/2014: Travel Advances - Updated Section D Funds and Account IDs to be Charged. Update to Section E Travel Advance Request (TAR). Updated REFERENCES/LINKS section.
10/07/2014: Timekeeping - Updated Related Forms/Worksheets section to include Departmental User Access form.
10/07/2014: Inventory for Resale: Management Guidelines for Service Centers - Replaced all “recharge center” with “service center.”
10/01/2014: Monitoring Plan for Segregation of Duties and Reconciliation of Accounts - Updating References/Links section with new purchasing with UTSHare/PeopleSoft Link.
09/23/2014: Agency Cost Centers - Updated verbage for accounts to cost centers.
09/23/2014: Chart of accounts - Update to Chart of Accounts section B.

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. Red Flag Rules

Section 3: Fund Accounting Principles

    1. Chart of Accounts
    2. Establishing, Modifying, and Inactivating a Department ID and SpeedChart/Cost Center
    3. Agency Cost Centers

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 Recharge 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. Procard Program
    4. Texas Prompt Payment Law

Section 8: Payroll and Fringe Benefits

    1. Work Schedule Change Request
    2. Off-Cycle Payroll Checks
    3. Timekeeping

Section 9: Travel

    1. Travel Authorization
    2. Travel Advances
    3. Travel Cards
    4. Travel Reimbursement

Section 10: Budget Planning & Development

    1. Financial Aid Set Asides from Tuition Revenue
    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

 


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