1.01 Guide to the Manuallast updated: 1/22/97The FRS Departmental Manual is the authoritative source of University policies, procedures, forms and reports used by University departments in carrying out their functions related to the administration of overall financial matters. Manuals published by other departments of the University should be referred to for authoritative references on other topics. The Financial Services Office is assigned overall responsibility for the accounting records. However, various units are responsible for administering the policies and procedures documented in this manual. A "Contact List" is provided in this section to provide a current list of persons to contact in these offices. A summary contents is provided at the beginning of the manual. The summary contents lists the title and reference of each section. A table of contents is also provided at the beginning of each section of the manual, listing the titles and references of all subsections. Section contents are provided at the beginning of each subsection. The section number precedes the section title, followed by a decimal point and a two digit subsection reference. Subsections are referenced as follows ("xx" represents the section number):
Introduction xx.00 Miscellaneous Topics xx.01 to xx.09 Policies xx.10 to xx.29 Procedures xx.30 to xx.49 Exhibits xx.50 to xx.69 Attachments xx.70 to xx.89 Reserved xx.90 to xx.99The Policies and Procedures sections contain a brief introduction, which provides a brief summary of the contents of the section and identifies the unit responsible for administrating the policies and procedures discussed in the section. Policies detail the specific requirements for a type of activity to ensure compliance with Federal and State laws, generally accepted accounting principles, and other rules and regulations promulgated by authoritative sources. Procedures provide step-by-step instructions for performing a specific function. Exhibits display forms and reports used in carrying out those functions, with instructions for completing forms and descriptions of reports. Attachments may be included in a section to provide listings that must be referred to in carrying out the procedures, in completing the forms, or in interpreting reports. Miscellaneous topics may be included in a section to provide information not classified as or discussed in a policy, procedure, exhibit or an attachment. Updates will be made to the manual as they are approved. Users will be notified of the update through the FRS-News listserv.A complete list of updates is provided in the What's New section of the Manual.
last reviewed: 4/22/06 |