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Financial Management Operational Guidelines

Section 1: Financial Administration

• 1.1 Overview
  • 1.1.1 Allowability and Funding of Certain Expenditures
  • 1.1.2 Financial Stewardship and Fiscal Accountability
• 1.2 Tuition and Fees Process
  • 1.2.1 Laboratory Fees
  • 1.2.2 Tuition Reasonableness Testing
  • 1.2.3 Reconciliation of Banner and DEFINE for Tuition & Fee Revenues
• 1.3 Financial Management
  • 1.3.1 Monitoring Plan for Segregation of Duties and Reconciliation of Accounts
  • 1.3.2 Financial Assessment
• 1.4 Records Retention
• 1.5 Security Access Management and Control: Texas Comptroller of Public Accounts - Fiscal Management System

Section 2: University Controller

• 2.1 Chart of Accounts
  • 2.1.1 Account Number
    • 2.1.1.1 Establishing and Closing an Account
    • 2.1.1.2 Chart of Accounts - Naming Standards
    • 2.1.1.3 Chart of Accounts - Maintenance
  • 2.1.2 Fund Groups
    • 2.1.2.1 Educational & General Funds
    • 2.1.2.2 Service Centers
    • 2.1.2.3 Designated Funds
    • 2.1.2.4 Auxiliary Funds
    • 2.1.2.5 Restricted Funds:
      • 2.1.2.5.1 Grants and Contracts
      • 2.1.2.5.2 Gift Funds
    • 2.1.2.6 Loan Funds
    • 2.1.2.7 Unrestricted Plant Funds
    • 2.1.2.8 Invested in Plant
    • 2.1.2.9 Agency Funds
  • 2.1.3 Budget Categories (Sub-Account) and Object Codes
  • 2.1.4 Unit Hierarchy
    • 2.1.4.1 Unit Code Request for Additions and Modifications
  • 2.1.5 NACUBO Programs

• 2.2 Sub-Certification
• 2.3 Accounting Services
  • 2.3.1 Accounting for Financial Transactions
  • 2.3.2 Statement of Accounts - Reconciliation
  • 2.3.3 UTDirect Download
  • 2.3.4 Accounting Treatment of Gifts
    • 2.3.4.1 Current Gifts
    • 2.3.4.2 Endowment Gifts
  • 2.3.5 Accrual Accounting, Obligations & Encumbrances
  • 2.3.6 Accounting for Prepaid Expenses
  • 2.3.7 Accounting for Deferred Revenue
  • 2.3.9 Overdrafting Accounts
• 2.4 Year-end Closing and Accounting
• 2.5 Capital Project Accounting
  • 2.5.1 Capital Asset Procedures
  • 2.5.2 Capital Assets Depreciation
  • 2.5.3 Capitalization of Interest Expense
  • 2.5.4 Closing a Plant Fund Account
• 2.6 Disbursements (Accounts Payable)
  • 2.6.1 Payment Process
    • 2.6.1.1 PO Payment Voucher (VP1)
    • 2.6.1.2 Non-PO Payment Voucher (VP2)
    • 2.6.1.3 Multi-Vendor Payment Voucher (VP3)
    • 2.6.1.4 ProCard Payments (VP7)
  • 2.6.2 Interdepartmental Transfer (VT5)
  • 2.6.3 Transfer of Expense (VT6)
  • 2.6.4 Business Related Hospitality and Entertainment Expenditures
  • 2.6.5 Payment to Contractors
    • 2.6.5.1 1099's
    • 2.6.5.2 Service Agreements/Entertainer Contracts
  • 2.6.6 Vendor ID Set Up
    • 2.6.6.1 Employer Identification (EID) and Social Security Number's (SSN)
    • 2.6.6.2 W-9
    • 2.6.6.3 Department Vendor Identification Number Request (GGV)
  • 2.6.7 Reimbursement Methods
    • 2.6.7.1 Direct Deposit
    • 2.6.7.2 Check Pickup Request
    • 2.6.7.3 Warrant
    • 2.6.7.4 Wire Transfers
  • 2.6.8 Prompt Pay Act
  • 2.6.9 Prepayments
  • 2.6.10 Institutional Memberships
  • 2.6.11 Automated Stipend Process

• 2.7 Grants and Contracts Financial Services
  • 2.7.1 Grants and Contracts Accounting Practices
  • 2.7.2 Establishment and Financial Management of Authorized Service Centers and Specialized Service Facilities
  • 2.7.3 Inventory for Resale: Management Guidelines for Service Centers
  • 2.7.4 Accounting for Cost Sharing
  • 2.7.5 Cost Accounting Standards
• 2.8 Payroll Services
  • 2.8.1 Payroll Administration
  • 2.8.2 Faculty Pay
  • 2.8.3 Direct Deposit
  • 2.8.4 Emergency Checks
  • 2.8.5 Foreign National Payments
  • 2.8.6 Deductions
  • 2.8.7 Employee Relocation Reimbursements
  • 2.8.8 Salary and Wage Transfers
  • 2.8.9 Student FICA Tax Issues
  • 2.8.10 Gifts and Awards to Employees
  • 2.8.11 Payroll Vouchers
  • 2.8.12 Overtime
• 2.9 Travel
  • 2.9.1 Request for Travel Authorization (VE5)
  • 2.9.2 Correction for Request to Travel (VE6)
  • 2.9.3 Student Travel (see HOP for detailed information)
  • 2.9.4 Foreign Travel
    • 2.9.4.1 Travel Arrangements
    • 2.9.4.2 International SOS Program
    • 2.9.4.3 Mexico Travel
    • 2.9.4.4 Reimbursements
  • 2.9.5 Prospective Employee/Student Travel
    • 2.9.5.1 Travel Arrangements
    • 2.9.5.2 Reimbursement Process
  • 2.9.6 Travel Advances
    • 2.9.6.1 Employees and Students
    • 2.9.6.2 Participants
    • 2.9.6.3 Settlement Process
  • 2.9.7 Travel Reimbursement Requirements (VP5)
  • 2.9.8 Local Travel Reimbursement (VP2)
    • 2.9.8.1 Local Travel
  • 2.9.9 Transportation
    • 2.9.9.1 Mileage Rates
  • 2.9.10 Meals and Lodging Instate/Outstate Travel
    • 2.9.10.1 Meal Per Diem (GG1)
  • 2.9.11 State Contracted Vendors
    • 2.9.11.1 Travel Agencies
    • 2.9.11.2 Car Rental Agencies
    • 2.9.11.3 Hotels
  • 2.9.12 Corporate Travel Card
  • 2.9.13 Direct Billing
    • 2.9.13.1 General Requirements
    • 2.9.13.2 Car Rental
    • 2.9.13.3 Hotel
    • 2.9.13.4 Travel Office CBA - Airfare

Section 3: Budget Planning & Development

• 3.1 Budget Concepts and Terminology
• 3.2 Budget Development
  • 3.2.1 Budget Calendar
  • 3.2.2 Budget Advisory Committee
• 3.3 Financial Aid Set Asides
• 3.4 Budget Maintenance
  • 3.4.1 Budget Approvals for Assignments - HRMS Default Account Maintenance
  • 3.4.2 Budget Pools
  • 3.4.3 Budget Transfers and Adjustments
  • 3.4.4 Request for Budget Changes (RBCs)
• 3.5 Disposition of Fiscal Year-end Account Balances (Lapse Balances)

Section 4: University Bursar & Financial Services

• 4.1 Cash Handling and Management
  • 4.1.1 Processing Cash Payments
• 4.2 Revenue, Income and Accounts Receivable
  • 4.2.1 Collection of Past Due Accounts
  • 4.2.2 Write off of Accounts Receivable - Uncollectible Accounts
• 4.3 Inventory Control of Resale Merchandise
• 4.4 Institutional Funds Investment Policy
• 4.5 Petty Cash Fund Policy
• 4.6 Returned Checks
• 4.7 Stop Payment and Check Cancellation
• 4.8 Unredeemed Checks
• 4.9 ACH Payments/Electronic and Online Payments
• 4.10 1098-T Processing
• 4.11 Unrelated Business Income Tax (UBIT)
• 4.12 Red Flag Rules

Section 5: Asset Management and Control

• 5.1 Definitions
• 5.2 Property Accounting
• 5.3 Surplus Property

Section 6: Management Reporting & DEFINE Administrative System

• 6.1 Financial Information Access and Security
  • 6.1.1 DEFINE Access
  • 6.1.2 EID Assignment
  • 6.1.3 Cognos Access
• 6.2 DEFINE Training
• 6.3 DEFINE Help Desk
• 6.4 Management Reporting

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