Section 1 - Accounting Records & Reports

I. Overview

II. Introduction

III. Records and Reports

IV. Accounting System

 Section 2 - New Account Establishment

I. Overview

II. Introduction

III. Procedures for Establishing New Accounts

 Section 3 - Payment Process

I. Overview

II. Introduction

III. Procedures for the Payment of Goods and/or Services Requiring Purchasing Approval

IV. Procedures for Goods and/or Services Requiring Purchasing Approval: Prepayment Necessary

V. Procedures for Goods and/or Services Requiring Purchasing Approval: Other

VI. Procedures for Goods and/or Services Not Requiring Purchasing Approval

VII. Interest Paid to Vendors

VIII. Vendor Refunds

IX. Lost/Void/Duplicate Warrants

X. Expenditure Transfers

IX. Year End Disbursement and Encumbrance Process

 Section 4 - Administrative Overhead

I. Overview

II. Introduction

III. History

IV. Operating Accounts Assessed Administrative Overhead Charges

 Section 5 - Year-End Process

I. Overview

II. Introduction

III. The Year-End Process: The Sequence of Events

 Section 6 - Records Retention

I. Dean/Director Level Responsibilities

II. Overview

III. Determining Retention Requirements

IV. Requirements and Procedures For the Scheduling and Disposition of Public Records by the State of Florida

V. How to Destroy Scheduled Records

VI. Micrographic Standards

VII. Disposition of "Drafts" or Non-Record Materials

VIII. Records Volume Conversion to Cubic Foot Measurements

IX. Imaging

 Section 7 - Collection of Cash/Investments

I. Overview

II. Introduction

III. Requesting Approval to Collect Cash

IV. Procedures for Collecting and Depositing Cash

V. Requesting Approval for Petty Cash Funds

VI. Investments

VII. Returned Checks Procedures

VIII. Refund Procedures - Current Semester Registration System

IX. Internal Control Considerations

 Section 8 - Payroll Certification Process

I. Overview

II. Introduction

III. Unemployment Compensation

IV. The Appointment Process and Payroll Sign-up

V. Regular Bi-Weekly Payroll Process

VI. Deductions

VII. Miscellaneous Information

 Section 9 - Property

I. Overview

II. Introduction

III. Basic Property Terminology

IV. Classifications of Operating Capital Outlay Items

V. Property Responsibilities and Duties

VI. Property Acquisition Methods

VII. Property Tagging

VIII. Property Transfer, Relocation and Check Out

IX. Returns

X. Property Disposition and Accountability Release

XI. Property Inventory

XII. Missing/Stolen Property

 Section 10 - Construction Accounting

I. Overview

II. Introduction

 Section 11 - Travel

I. General

II. Travel Authorization

III. Travel Expenses

IV. Method of Travel

V. Per Diem and Meal Allowances

VI. In-State Travel

VII. Out-of-State Travel

VIII. Hotel/Motel Cost

IX. Mileage

X. Incidental Expenses

XI. Travel Definitions