Policies & Procedures


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GA Financial Policy Manual


Connect Carolina User Information

  GO LIVE! October 01 2014



Accounting Introduction

  Accounting Services Presentation
  Purchasing Guidelines Presentation
  UNC GA PeopleSoft Best Practices and Tips

Spending Guidelines by Fund Source

  All Fund Sources
  State Budget Codes - General Operating Funds
  Overhead Receipts Trust Funds
  Contract and Grants, Service Agreements, or Restricted Trust Funds
  "Fixed Price" Contract Trust Funds Residual Balances
  Gift and Endowment Income Trust Funds
  Endowment Principal Funds
  Agency Trust Funds
  Discretionary Trust Funds



Financial Record System (FRS) - NA as of OCT 2014

  FRS Description Policy 1.0
  Create FRS Account Procedure 1.0
  FRS Structure Policy 1.1
  FRS Account Code Structure Policy 1.2
  Fund Authority Document Exhibit 1.2
  Attributes Policy 1.3
  Transaction Types and Codes Policy 1.4
  Reference Numbers Policy 1.5
  Verification of FRS Input Procedure 3.2
  File Retention of FRS Reports Policy 9.0
  FRS Access Procedure
  FRS ID Request Form
  Reset FRS Password

   Code Descriptions


Accounts Payable

  Accounts Payable Policy 3.0
  Encumbering a Purchase Order Procedure 3.0
  Invoice Processing Procedure 3.1
  Distribution of Checks Procedure 3.3
  Student Stores Procedure 3.9

Accounts Receivable

  Accounts Receivable Write Off Policy 4.0


  Receipts Policy 2.0
  Receipts-State & Institutional Trust Funds Procedure Procedure 2.0
  Receipts-Endowments Procedure 2.1
  Departmental Receipts Procedure 2.2
  SunTrust Deposit Ticket Exhibit 2.1
  Wells Fargo Deposit Ticket Exhibit 2.2
  Cash Receipts Journal


  Escheat Funds Policy 5.0
  Holding Dormancy Report Exhibit 5.0

General Ledger Journal Entry

  Journal Entry Policy
  Journal Entry Form


  Membership Dues, Professional License, and Certification Fees Policy 12.0
  Membership Dues, Professional License and Certification Fees Procedure 12.0

Mobile Communication Devices

  Mobile Communication Device (MCD) Policy 14.0
  Agency Owned Mobile Communication Devices

Reports and Reconciliations

  Monthly and Quarterly Reports Policy 6.0
  Bank Statement and Outstanding Check Reconciliation Procedure 6.1

Study Participant Incentives

  SPIAF Form

Fiscal Year End Matters

  Fiscal Year End Close Policy 7.0
  Fiscal Year End Activities Policy 7.1
  Fiscal Year End Transactions Policy 7.2
  Fiscal Year End Reports Policy 7.3
  Fiscal Year End Transactions Procedure 7.2
  Fiscal Year End Reports Procedure 7.3

Other Accounting Forms

  EPA Temporary Employee Invoice
  Dual Employment Invoice
  Budget Flexibility Form




  UNCGA Web Travel Cheat Sheet
  Web Travel Manual
  Web Travel Outline
  Travel - State Employees Policy 4.0
  Travel Authorization/Advances Procedure 4.0a
  Travel Reimbursement Policy 4.0b
  Travel - State Officials Policy 4.1
  Travel - Members of State Boards, Commissions, Committees, and Councils (Other than Licensing Boards and Members of the General Assembly) Policy 4.2
  Travel - State Employees as Board Members Policy 4.3
  Travel - Non-State Employees Policy 4.4

Travel Forms

  Travel Authorization Form 4.0a
  Travel Reimbursement Form 4.0b
  Non-Employee Travel Reimbursement Form
  State Vehicle Not Available Certification Form
  American Express Corporate Card for Travel

Financial Reporting Links



  Budget Policy 8.0
  Budget Procedure 8.0

Budget Forms

  Budget Flex Form
  FRS Budget Entry Form

Conference/Meeting Approval

  Conference/Meeting Approval Policy 11.0
  Conference/Meeting Approval Process Procedure 11.0
  Conference/Meeting Payment Process Procedure 11.1
  Conference/Meeting Approval Form Exhibit 11.0

Contracts and Grants

  Contracts and Grants Introduction 4.0

4.1 Compliance Responsibilities

  Compliance Responsibilities Policy 4.1
  Compliance Responsibilities Procedure 4.1
  Compliance Responsibilities Exhibit 4.1
  Disposition of Fixed Price Contracts/Awards (3-XXXXX) Accounts

4.2 Establishing Contract and Grant Accounts

  Establishing a Contract and Grant Accounts Policy 4.2
  Establishing a Contract and Grant Account Procedure 4.2

4.2.1 Post-Award Monitoring and Account Reconciliation

  Post-Award Monitoring and Account Reconciliation Policy 4.2.1
  Post-Award Monitoring and Account Reconciliation Procedure 4.2.1

4.3 Revised Budget

  Revised Budget Policy 4.3
  Revised Budget Procedure 4.3

4.4 Direct Costs


   4.4 Direct Costs - Unallowable and Allowable


   4.4.1 Direct Cost - Transfers and Adjustments


   4.4.2 Over Expenditures


   4.4.3 Direct Costs - Participant Support Costs


4.5 Facilities and Administrative Costs

  Facilities and Administrative Costs Policy 4.5
  Facilities and Administrative Costs Procedure 4.5

4.6 Prior Approval/Rebudgeting

  Prior Approval/Rebudgeting Policy 4.6
  Prior Approval/Rebudgeting Procedure 4.6

4.7 Deposits

  Deposits Policy 4.7

4.8 Cost Sharing

  Cost Sharing Policy 4.8
  Cost Sharing Procedure 4.8
  Cost Sharing Exhibit 4.8

4.8.1 Time and Effort Reporting

  Time and Effort Reporting Policy 4.8.1
  Time and Effort Reporting Procedure 4.8.1
  Time and Effort Set-Up / Change Form 4.8.1
  Time and Effort Reporting Exhibit 4.8.1

4.9 Contract and Grant Modifications/Amendments

  Contract and Grant Modifications/Amendments Policy 4.9
  Contract and Grant Modifications/Amendments Procedure 4.9

4.10 Reporting Responsibilties

  Reporting Responsibilities Policy 4.10
  Reporting Responsibilities Procedure 4.10

4.11 Subrecipent Monitoring

  Subrecipient Monitoring Policy 4.11
  Subrecipient Monitoring Procedure 4.11
  Subrecipient Monitoring Exhibit 4.11
  Sponsored Program Resources-UNC System Wide



Purchase Requisition

  Purchasing Requisitions Policy 1.0
  Purchasing Requisitions Procedure 1.0
  Purchase Requisition Form Exhibit 1.0
  Price Quote Requirements Policy 6.0

Purchase Order

  Purchase Order Policy 2.0
  Blanket Purchase Order Policy 3.0
  Emergency Purchase Order Policy 4.0

Purchasing Forms

  Vender Selection Form
  Phone Service Request Form
  Contract Routing Slip
  Employee vs. Independent Contract Checklist

Special Purchases

  Purchase from State Employees Policy 10.0
  Computer Purchases Policy 17.0

   Student Stores

  Refreshment Policy 13.0
  Exemptions, Exceptions, Sole Source Policy 25.0


  State Contracts Policy 9.0
  Contractual Services Policy 22.0
  Equipment Maintenance Contracts Policy 24.0


  Printing and Duplicating Policy 19.0
  UNC Chapel Hill Print Shop Request Form

Other Purchasing Guidelines

  Encumbrances Policy 5.0
  Unauthorized Purchases Policy 7.0
  State Property Policy 8.0
  Taxes Policy 15.0
  Gasoline Policy 14.0
  Motor Pool
  Enterprise Contact Account Information


  Fiscal Year End Policy 12.0
  Health and Safety Purchasing Review Policy 18.0



Fixed Assets

  Fixed Assets Policy 10.0
  Fixed Asset: Threshold for Inventory and Capitalization Procedure 10.1
  Add Fixed Assets to the Fixed Asset System Procedure 10.2
  Conduct Monthly Fixed Asset Reconciliation Procedure 10.3
  Fixed Asset Disposal Procedure 10.4
  Process Transfer for Fixed Assets Procedure 10.5
  Process Missing or Temporarily Displaced Fixed Assets Procedure 10.6
  Conduct Annual Fixed Assets Inventory Procedure 10.7

Fixed Asset Forms

  Fixed Asset Record Adjustment Form

Misuse of State Property/Personal Use Policies

  Reporting and Investigating the Misuse of State Property INT 13.0
  Personal Use Policy 14.0
  State Property Incident Report

Real Property (Land) Transaction

  Real Property (Land) Transaction Policy 25.0
  Real Property (Land) Transaction Procedure 25.0

Debarred Vendors

  Debarred Vendors
  Retention Schedules
  Vendor Forms