Policies & Procedures


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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

  General Budget Purpose Code Description APP 1.0
  Revenue Object Code Description APP 1.1
  Object of Expenditure Code Description APP 1.3
  Account Control Code Description APP 1.2

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