Accounting Procedures

A list of the major accounting topics are available in the list below. You can quickly select which topic you are interested in by selecting it from the list, or you can scroll down the page to view the entire table of contents.

• Account & Cash Handling Procedures
• Consultants (Engaging & Paying)
• Payroll Procedures
• Plant & Equipment Procedures
• Sponsored Projects & Research Procedures
• Tax Related Procedures
• Travel & Reimbursement Procedures
• Other Accounting Procedures

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Account & Cash Handling Procedures

GAP	Description
200.012	Reconciliation of Financial Transactions
200.020	Journal Vouchers
200.025	Procedures for Handling Cash and Check for Deposit
200.026	Deposits to the University
200.030	Petty Cash and Change Funds
200.031	Imprest Fund on Deposit
200.035	Accounts Receivable Control Procedures
200.136	Accounts Payable Check Request
200.240	Retention Periods for Accounting Records
200.250	Destruction of Accounting Records
200.400	Employee Monetary Awards (Gift Certificates, Gift Cards, Coupons, etc)
200.410	Faculty Discretionary Accounts Policy

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Consultants Procedures (Engaging & Paying)

GAP	Description
200.128	Guidance on the Independent Contractor Checklist (ICC)
200.129	Special Rules For Engaging And Paying Current And Former Employees As Independent Contractors
200.130	Engaging and Paying Guest Speakers And Conference Participants
200.131	Architects, Engineers, Contractors, Attorneys and Auditors
200.132	Engaging and Paying for Consulting Services Received from Corporations or Partnerships
200.133	Engaging and Paying Instructors or Lecturers (Non-Faculty)
200.134	All Other Payments to Individuals for Services
200.135	Acquisition of Goods and Services Overview
Related Documents:
Reference Chart of Forms Required for Obtaining and Paying for Outside Services Independent Contractor Checklist (ICC) form Outside Services Agreement (OSA) form Accounts Payable Check Request form

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Payroll Procedures

GAP	Description
101.0	Payroll Overview and Terminology
101.1	Employment - Payroll System
101.2	Staff Changes
101.3	Termination of Employees
101.4	Payroll Deductions
101.5	Time Reports - General
101.51	Time Reports - Workdays/Workweeks
101.52	Time Reports - Primary Time Report Payroll Personnel System
101.521	Time Reports - Night Shift Premium
101.522	Time Reports - Biweekly Supplement Report
101.523	Time Reports - Biweekly Direct Code Charge Report
101.524	Time Reports - Biweekly Gross Adjustment Form
101.53	Time Reports - Secondary
101.54	Time Reports - Overtime Hours Premium
101.55	Gross Pay Computations
101.56	Biweekly Leave/Gross Pay Computation/Distribution Report
101.6	Requisition for Payment Using The Supplemental Payment Form
102.1	DUHS – PTO for Monthly and Biweekly employees
102.500	DUHS – ReportXpress
200.350	Salary Transfers

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Plant, Property and Equipment Procedures

GAP	Description
200.040	Plant & Equipment Definitions, General Principles & Controls
200.050	Plant & Equipment Capitalization
200.070	Plant & Equipment Lease Agreements
200.075	Computer Software and Websites Developed or Obtained for Internal Use
200.090	Plant & Equipment Depreciation
200.120	Surplus Federal Government Property Donated Through State Agencies
200.125	University, Medical Center and Government Surplus Property
200.260	Building Identification Numbers

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Sponsored Projects & Research Procedures

GAP	Description
200.032	Sponsored Programs/Research Short-Term Cash Funds
200.080	Equipment Screening & Shared Use on Sponsored Projects
200.100	Capital Equipment Purchases On Sponsored Projects
200.110	Excess Federal Government Property - Use by Sponsored Projects
200.140	Cost Sharing On Sponsored Projects
200.150	Cost Transfers On Federal Sponsored Projects
200.160	Rebudgeting Funds on Grants & Contracts
200.170	Effort Reporting
200.180	Closeout of Sponsored Project
200.280	Monitoring Subrecipients - Federal Funds
200.290	Program Income - Federal Grants and Contracts
200.300	Service Center Administration
200.310	Compensation of Graduate Students on Sponsored Research Projects
200.320	Direct Costing on Sponsored Projects
200.330	Facilities and Administrative (Indirect) Costs on Sponsored Projects
200.340	Cost Accounting Standards (CAS) on Sponsored Projects
200.360	Charging Clerical and/or Administrative Expenses to Federally Funded Projects
200.420	Processing Payments to Research Participants

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Tax Related Procedures

GAP	Description
200.028	Request for Taxpayer Identification Number and Certification (W-9)
200.230	Sales and Use Tax

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Travel & Reimbursement Procedures

GAP	Description
200.021	Miscellaneous Reimbursements to Employees and Students
200.022	Travel Expenses - Employees and Students
200.023	Travel Advances

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Other Accounting Procedures

GAP	Description
200.101	Sole Source Justification for Purchases
200.010	Fiscal Calendar
200.024	Corporate Card Purchases
200.036	Commitments
200.200	Unemployment Compensation Insurance Program
200.210	Work-Study Program
200.220	Amortization of Premium and Discount on Fixed Income Securities
200.380	Endowment Expendable Funds

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