Business Office
13th Annual How To… Session/
March AA Roundup
March 31, 2010
Spring Tea Time!
Table of Contents
1. Tea Tips……………………………………….Mary Elizondo
Comptroller
2. Fraud and Abuse Awareness and Internal
Controls....……………………………………Mary Elizondo
Comptroller
3.
Ethics…………………………………………Mary Elizondo
Comptroller
4.
Cashiers………….…………………………..Cashiers Staff
Table of Contents
5. Banner Finance & Access & Budget……………Myriam Lopez
Acct. Group Supervisor
6. Accounts Payable…………………………………..Mari Ramirez
Accountant
7. Travel……………………………………………….….Cynthia Prado
Accounting Assistant
8. Accounting Transactions…………………………Anabel Garza
Accounting Assistant
9. Grants………………….………………………………Norma Reyna
Accounting Specialist
Table of Contents
10. Budget Transfers……………………………………...Elena Jimenez
Budget Specialist
11. Payroll, Position Control &
TimeForce……………………………………………….Payroll Staff
12. Student Accounts Receivable……..……..…...……….Accounts
Receivable Staff
13. S.P.I.R.I.T. Office……………………………………….S.P.I.R.I.T. Office
Staff
14. Conference Procedures………………………..………Aaron Lara
Accountant
Business Office
“Count on Satisfaction”
INTRODUCTION
Paperless Initiative
Go Green
Components of Go Green
• Operationalize & promote communication through JagMail
student e-mail.
• Load tuition statements online to JagNet utilizing TouchNet
eBill.
 Purchased and implemented TouchNet Marketplace.
• Setup financial reports for Financial Managers on Banner
Self-Service (JagNet).
• Grant access to employee paystubs online through JagNet.
• Offer ACH payment for vendors and direct deposit for
employees (travel).
• Implement an employee pay card.
JagMail
• Send notifications when tuition bills
are available online and payment
reminders every semester.
• Allow faculty to communication about
coursework with students.
• Announce work study positions.
• Announce campus events to students.
• Send other communications to
students.
• Jagmail tab in JagNet
TouchNet Marketplace
• Initial implementation began December 2009.
• Implementation group
– Child Development Center
– Student Assessment Center
– Health & Wellness Center
• Types of Payments
– Faculty/Staff - wellness center, child development center
– Non-tuition student - wellness center, assessment center
– Conferences & Events
• Go live date was February 22, 2010.
TouchNet Marketplace
• Future development
– Public Relations & Marketing (Alumni & Friends
and Donations)
– Professional Development Conferences
– Parking Services
– Library
– Nursing Allied Health Conferences
Employee paystub in JagNet
• Will be available March 31, 2010.
• Paystub notice for employees with direct
deposit online only starting April 30, 2010.
Objectives


To Learn “How To” Prepare and
Process Business Office
Documentation
To “Learn About” Business Office
Functions
South Texas College
Guidelines for
Reporting and Investigating
Suspected or Known Fraud, Abuse
and Other Improprieties
S
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http://rav4.southtexascollege.edu/hr/hrforms/quickdocs/fraud.pdf
1. Introduction

STC is committed to creating an
environment where fraud, abuse and
other improprieties are not tolerated

Responsibilities for educating employees

Responsibilities for internal controls

Responsibilities for identifying and
evaluating risks
2. Purpose
Procedures and responsibilities or
reporting and investigating
incidents
 Taking remedial actions
 Reporting evidence

3. General
•
•
•
•
•
•
Applies to all employees
Requires employees to detect and
report
College will pursue legal remedies
Texas Whistleblower Act
Requires employees to cooperate
Immediately contact appropriate
personnel
4. Examples of Acts of Fraud,
Abuse and Other Improprieties
•
•
•
ACFE – The use of one’s occupation for
personal enrichment through the deliberate
misuse or misapplication of the employing
organization’s resources or assets
Encompasses wide variety of conduct, such
as pilferage to sophisticated investment
swindles
Common violations – asset misappropriation,
corruption, false statements, false overtime,
petty theft and pilferage, use of common
property for personal benefits and payroll and
sick time abuses
4. Examples of Acts of Fraud,
Abuse and Other
Improprieties

Activity:
 Is done with the intent to conceal



Violates the employee’s fiduciary duties
to the College
Is committed for the purpose of direct
or indirect financial benefit to the
employee
Costs the College assets, revenues, or
reserves
5. Employee Responsibilities
•
•
•
•
•
Report the act to your immediate
supervisor
If the supervisor has participated in or
condoned the act, report the matter to the
next highest level of supervisor or
management
Director of Human Resources
Anonymous Fraud Hotline
State Auditor’s Hotline
5. Employee Responsibilities
•
•
Employee should prepare written report
• Department where the act is occurring
• What is occurring
• When it occurred
• Who is involved
• How is it occurring
Employee will refrain from further
examination
Question
What should you do if you
suspect fraud?
6. Restitution
•
Appropriate action will be taken to
recover assets lost
•
Will include cost of investigation,
recovery or other associated costs
7. Internal Control
Deficiencies
•
•
Identify areas or practices in College
that require modification
Internal Auditors will recommend
corrective actions and shall follow-up
on their recommendations
8. Employee Disciplinary
Actions
•
An employee •
•
•
•
found to have participated
who hinders a fraud inquiry or
investigation by making a false or
misleading statement
who has knowledge of fraud of a
dishonest act, but fails to report it
according to these guidelines
shall be subjected to disciplinary
action
9. Acting on Evidence of
Fraud
•
•
•
College is responsible to investigate acts
and to act on evidence
Appropriate personnel will gather facts
and evidence
Appropriate experts, consultants and law
enforcement will be engaged as required
9. Acting on Evidence of Fraud
•
•
•
Employee may be reassigned, relieved of
duties, etc, pending the outcome of the
investigation
A report will be prepared
Take appropriate action against the
employee found to have committed the
act
10. Employee Training and
Acknowledgement
Training related to reporting is
provided to all employees
11. Acting in Good Faith
• Anyone reporting acts, must act in good faith
and have reasonable grounds for believing
the information disclosed is valid
• Reports done unsubstantiated and proved to
be done maliciously, recklessly, or falsely, will
be viewed to as a serious disciplinary offense
and may result in discipline, up to and
including termination of employment
12.
Confidentiality
• Reports and investigations of reports of
incidents of fraud, shall be kept
confidential
• Disclosure of reports to individuals not
involved in the investigation will be
viewed as a serious disciplinary offense
and may result in discipline, up to and
including termination of employment
Doing What’s Right
• If you ever have a concern
regarding
– violation of policies
– illegal activities
– unsafe activities
Doing What’s Right
• Such as the following:
– Theft,
– misappropriation of funds,
– false request for reimbursement,
– unauthorized use of records or
access to information systems or
– fictitious vendor, employee, or
student payments
Doing What’s Right
• Don’t keep it to yourself.
• You have the responsibility to report it
to the appropriate personnel.
•
Report the act per normal channels:
• your immediate supervisor or
• if your immediate supervisor has
participated in or condoned the act,
report the matter to the next highest
level of supervision or management or
to
• the Director of Human Resources
Doing What’s Right
If you don’t feel comfortable
discussing the issue within normal
channels, you may call The Network,
an independent company which
provides an anonymous reporting
service for hundreds of companies
worldwide.
http://finance.southtexascollege.edu/businessoffice/forms/alerts/Alert_2006
_08.pdf
Doing What’s Right
•
•
This service is not intended as a
substitute for speaking directly with
management.
It is an option that is always
available if you want to help, but
prefer not to give your
name.
Doing What’s Right
THE NETWORK
1-800-482-5158
This toll-free number is staffed by The
Network, an independent organization
operating 24 hours a day, 7 days a week.
You do not have to give your name. An
Interview Specialist documents your
concern, assigns you a personal
reference number, and relays your
concerns to the company.
Fraud Hotline Flyer
http://finance.southtexascollege.edu/businessoffice/forms/Fraud_
Hotline_Flyer.pdf
Fraud Survey
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http://finance.southtexascollege.edu/businessoffice/survey.html
Questions
Internal Controls
What is Internal Control?
Internal Control means different things
to different people.
Definition of Internal Controls
“Internal control is a process - effected by an entity’s board of
directors, management, and other personnel - designed to provide
reasonable assurance regarding the achievement of objectives in the
following categories:
a) reliability of financial reporting
b) effectiveness and efficiency of
operations, and
c) compliance with applicable laws and
regulations.”
• The first relates to the
preparation of reliable published
financial statements, including
interim and condensed financial
statements and selected financial
data derived from such
statements.
• The second category addresses and
entity’s basic business objectives,
including performance goals and
safeguarding of resources.
Second Internal Control Category
• The third deals with complying
with those laws and regulations
to which the entity is subject.
Five Components of Internal
Controls
Five components of Internal Controls:
1) Control environment
2) Risk assessment
3) Control activities
4) Information and communication
5) Monitoring
Question
What is one component of internal
controls?
Control Environment
• This component includes the attitude
of management at all levels toward
operations in general and specifically
the concept of controls. This includes:
ethics,
competence,
integrity,
a demonstrated interest in the well­being of
the organization and
– organization structure and management's
policies and philosophy.
–
–
–
–
Risk Assessment
• This component is and has been a part of
progressive internal audit activity. It
involves:
– identifying the risks in all areas of the
organization
– establishing the vulnerability of the
organization through evaluating the risks.
• The objectives in all aspects of the
operation must be considered so as to
assure that all parts of the organization
are operating in concert.
Control Activities
• This component includes those activities that are
traditionally associated with the concept of internal
control. These activities include:
–
–
–
–
–
–
–
–
–
approvals,
responsibilities
authorities,
separation of duties,
documentation,
reconciliation,
competent and honest personnel,
internal check,
and internal auditing.
• These activities should be risk evaluated
throughout the entire organization considering the
organization as a universe.
Information and
Communication
• This component is an essential part of the
management process. Management cannot
function without current intelligence.
• The communication of information relative
to the operation of internal controls
provides substance on which management
can form its evaluations as to the control
process effectiveness and to manage its
operations.
Monitoring
• Monitoring is the provision of
dynamic rational evaluation of
the information supplied by the
communication of information
for the purpose of control
management.
Roles and Responsibilities
Everyone in an organization has responsibility
for internal control
1. Management
2. Board of Directors
3. Internal Auditors
4. Other Personnel
Question
SAS 99: Consideration of
Fraud in a Financial
Statement Audit
Overall Requirement
• An audit should be planned and
performed to obtain reasonable
assurance about whether the financial
statements are free of material
misstatements, whether caused by
error or fraud.
• An audit requires due professional
care, which in turn requires that the
auditor exercise professional
skepticism.
Two Types of Fraud
Considered in an Audit
• Fraudulent financial reporting
(“cooking the books”)--examples
– Falsification of accounting records
– Omissions of transactions
• Misappropriation of assets-examples:
– Theft of assets
– Fraudulent expenditures
Fraud Conditions
(“Fraud Triangle)
Incentive
(Pressure)
Opportunity
Rationalization
(Attitude)
Steps involved in Considering
the Risk of Fraud
•
•
•
•
•
•
•
•
Staff discussion
Obtain information needed to identify
risks
Identify risks
Assess identified risks
Respond to results of assessment
Evaluate audit evidence
Communicate about fraud
Document consideration of fraud
• According to the SAS 99 excerpt, entitled
Management Antifraud Programs and
Controls, management is responsible for
designing and implementing systems and
procedures for the prevention and detection
of fraud and, along with the board of
directors, for ensuring a culture and
environment that promotes honesty and
ethical behavior.
SAS 99
• It discusses these measures in the context of three
fundamental elements. Broadly stated, these
fundamental elements are (1) create and maintain a
culture of honesty and high ethics; (2) evaluate the
risks of fraud and implement the processes,
procedures, and controls needed to mitigate the risks
and reduce the opportunities for fraud; and (3)
develop an appropriate oversight process. The
College’s action plan was formulated using these
three elements.
F
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Fraud
• This excerpt identifies measures entities can
implement to prevent deter and detect fraud
Business Office
“Count on Satisfaction”
Manual of Policy
Policy 4000, Code of Ethics Policy
Statement
Policy 4001, Code of Professional Ethics
for the Administration, Faculty and Staff
Policy 4002, Standards of Conduct
Policy 4204, Reporting Suspected or
Known Fraud, Abuse and Other
Improprieties
Policy 4000
Policy 4000
Policy 4001
Policy
4001
Policy 4002
Policy 4002
Policy 4204
Policy 4204
Business Office
“Count on Satisfaction”
4. Cashiers’ Department
Cashiers’ Key Ingredients
I.
Customer Service
I.
II.
III.
IV.
Greet w/ a smile
Listen attentively
Promptness
Full Service
II. Cross Train
I. Training sessions
II. Knowledgeable
III. Consistent






Billing Inquires
Process payments
Payment Options
 Installments & Emergency
Loans
 Payment Arrangements
Departmental Deposits (need FOAPAL)
Refunds & Final Disbursements
Review student accounts
 Billing disputes/discrepancies
 Adjust student accounts accordingly
Student Guides
Now Available ONLINE!
http://www.southtexascollege.edu
The Business office distributes the student guide in an effort
to explain important student financial concerns.
About the Business Office
Student Guide
Student Guides are updated for each semester.
The following information can be obtained from them.
•Tuition charges (per credit hour)
•Mandatory Fees
•Course Fees
•Differential Tuition (per credit hour)
•Continuing Education Fees
•Other Non-Refundable Fees
•Refund Policies
•Payment Methods
•In-person
•Online
•Emergency Loan Program
•Installment Payment Plan
(Plans are available online)
•Installment Due Dates
•Third party Contracts and Scholarships
•Concurrent Enrollment
(Enrolled in two Texas Public Institutions
of Higher Education)
•Returned Checks/Stop Payments
•Payment Methods and Locations
•S.P.I.R.I.T Office
(Student Payment-Inquiry Resolution and Information Team)
Cashier Office Hours
A Cashier’s Schedule calendar is distributed on a monthly basis.
The calendar provides useful information such as;
•Date location is open
•Campus Office Hours of operation
•Contact Phone Number by campus
•This serves as a great planning tool.
• If you would like to view the monthly cashier schedule, it is under the STC home page.
STC home page Cashiers  Hours of Operation
DROP BOX:
Available at Pecan Campus next to the SPIRIT Office.
*Note: Non-CASH Payments ONLY
INSTALLMENT PLANS
SHORT ON TIME? … AVOID THE LINES!!!!!
Installment Plans Available ONLINE thru JAGNET
(http://jagnet.southtexascollege.edu or Cashier Offices)
AMOUNT DUE AT TIME OF ENROLLMENT:
•
A $30.00 Processing Fee plus
•
Initial down payment &
•
Non-deferrable fees
Installment Plan Options:
(Option 1) = 50% Down Payment,
(Option 2) = 25% Down Payment, or
(Option 3) = 10% Down Payment
(Remaining balance is divided in equal installments)
AVAILABILITY
The last day to enroll in an Installment Plan is the day BEFORE the first class day.
(“Class day” refers to STC’s scheduled class day, not the student’s class meeting days.)
Visit our Cashier’s Website for Installment availability processing periods.
STC home page Cashiers  Installment Plans
Enroll In A Plan - ONLINE
Installment Plans are available online thru JagNet
Login
to JAGNET: http://jagnet.southtexascollege.edu
Click: <Enroll in a PAYMENT PLAN> under Quick View Menu
Click: <View Plan> & make your selection (50%,25%,10%)
Click: <Display Payment Schedule>
Make a selection: <Yes/No >to set up Auto Pay (Optional)
Select payment method: <Credit Card/Check>
Enter payment information
Agreement Form: Is displayed, enter the last four digits of your
student ID at the bottom of the Agreement Form.
Print Agreement for your records
Click: <I Agree> to process enrollment
Logout
EMERGENCY LOANS
(subject to availability until funds exhaust)
Processing Periods:
Fall/Spring: First class day of the semester thru twelfth class day.
Summers: First class day of the semester thru fourth class day.
Initial Payment – 100%
o
o 50% Paid by Student and
50% Covered by the Emergency Loan
Emergency Loan Due date for Spring’10
 Due Date – April 14, 2010
Please note that the student is responsible for 100% of tuition and fees if
Emergency Loan funds are not available
HIGHER ONE - REFUNDS
STC has partnered with Higher One financial services to provide refund
disbursement services for students. ALL students need to select a
refund preference.
Student receives the card:
– Visit: https://www.stcjagcard.com
– Enter the card number in the “Get Started” box
– Student will need to select one of (3) refund options.
• Easy Refund
• Electronic Transfer ACH
• Paper Check
Question
What are the steps a student should
follow once they receive their Higher
One JagCard?
Jag
card
Replacement Fee:
January 1, 2010 & After,
•Active - $20.00
•Inactive - $10.00
Prior to January 1, 2010
•Active - $20.00
•Inactive - $20.00
Go Green, Spring 2010
Question
• Effective January 2010, _ _ _ _ _ _
_ will be the Business Office’s
official means of communication
with students.
Cashier’s Website
•
•
•
•
•
•
•
•
Hours of Operation
Payment Due Dates
EML/Installments
Book Allowances
Refunds
Tuition & Fee Tables
Contact Us
Student Guide
http://www.southtexascollege.edu
STC home page Cashier’s
Mass Notifications
The Cashiers’ Department has attempted to notify all registered students of
important payment deadlines, processing periods for Installments/EML, Going
Green (activating their STC JAGMAIL), and the importance of choosing a
Refund Preference.
We notify our students in the following manner:
• Mass notification via telephone number on Banner system
• Via STC Jag-Mail
• Flyers handed out on campus
• Advertisements on Plasma TV, Cashier’s Website, Student Guide
• Prior to Going Green, mail was sent out.
Requesting a Refund
Departments requesting a refund for a student must keep
the following in mind:
•
Normal check runs are on Thursdays
•
A refund request must be submitted by noon on Tuesday
Any requests received after the deadline (noon Tuesday) will be
issued until the following week.
•
TSICSRV
Customer Service Inquiry
• The customer service screen can be used to view student account status (Sum by
Effective date; will show effective dates on all transaction)
• This form is Detail Code driven (alpha-numeric)
• Various query methods
• Refunds Query by R%
– The refund Date is when the refund was picked up by the system to be
issued the following day.
– (Rule of thumb: Student receives refund on Jag Card 2 days after
refund date shown in Banner)
• Query by Term
• Query by Effective Date
• If a credit/balance is reflected on the account refer to Cashiers
Business Office
“Count on Satisfaction”
5. Banner Finance Access & Budget
Access to Banner Finance
• Access to Banner Finance is needed if you:
– Need to review budget status for organizations
under your department
– Need to input online requisitions for your
department
• To request access, complete Banner
Finance Access Request Form.
– Form is available to download on the Business
Office website
http://www.southtexascollege.edu/businessoffice/index.html
Banner Ledgers
• General Ledger – maintains
information relevant to the
organization’s balance sheet (asset,
liabilities, fund balance)
• Operating Ledger – contains
transaction data for college revenues
and expenses.
Banner Chart of Accounts “S”
Chart of
Accounts
“S”
F
O
A
P
A
L
Fund
Orgn
Acct
Prog
Actv
Locn
(6 digits)
(6 digits)
(6 digits)
(4 digits)
General
Ledger
Required
Used by
Not used Fixed
Assets
Operating
Ledger
Required
Used by
Not used Fixed
Assets
Fund
• Where funds are coming from (funding
source).
• Banner Fund Structure:
•
•
•
•
•
•
•
•
•
1xxxxx – Unrestricted Funds
2xxxxx – Restricted Funds
3xxxxx – Auxiliary Funds
4xxxxx – Loan Funds
8xxxxx – Agency Funds (Clubs)
91xxxx – Plant – Unexpended Funds
92xxxx – Plant – Renewal & Replacement Funds
93xxxx – Plant - Retirement of Indebtedness Funds
94xxxx – Plant – Net Investment Fund
Organization
• Who is responsible (department).
• Structure is based on STC’s
Organizational Chart.
• Banner Organization Structure:
•
•
•
•
•
•
1xxxxx
2xxxxx
3xxxxx
4xxxxx
5xxxxx
6xxxxx
–
–
–
–
–
–
Office of the President
Instructional Services
Student Services and Development
Finance and Administrative Services
Information Services and Planning
Workforce and Resource Development
Finance Forms
FGIBAVL – Budget Availability Status
FGIBDST – Organization Budget Status
FGITRND – Detail Transaction Activity
FGIOENC – Organization Encumbrance
List
• FGIENCD – Detail Encumbrance Activity
•
•
•
•
Review Budget Status on FGIBAVL
FGIBAVL is the form
Banner uses to check
Non-Sufficient Funds
(NSF)
The available balance on FGIBAVL is reduced by
complete, incomplete, suspended, and unapproved
transactions (requisitions, POs, invoices and
journal entries)
Review Budget Status on FGIBDST
Unlike FGIBAVL, only
complete and fully
approved documents
post to FGIBDST
FGIBDST also provides a more
detailed summary by account code
while FGIBAVL shows a summary by
account pool.
Question
Form FGIBDST provides a detailed
view by
account code while form FGIBAVL
provides a
summary by account.
True or False?
Available Balance Calculation
on FGIBAVL and FGIBDST
Adjusted Budget
- Year-to-Date (YTD) Activity
- Commitments (Encumbrances)
= Available Budget Balance
Question
Incomplete and unapproved
transactions are
reflected in the available balance
on form
FGIBDST.
True or False?
Transaction Detail - FGITRND
The field column can help you determine the type of transaction.
• OBD – Budget transaction
• RSV – Encumbrance transaction from requisition
• ENC – Encumbrance transaction from PO
• YTD – Expense transaction from invoice, journal entry or feeds
from other system (Student, HR)
- “I” documents are Invoices, “J” documents are Journal Entries,
and “F” documents are feed transactions
FGIOENC
FGIOENC provide a list of all open
encumbrances (requisitions,
purchase orders) for the organization
and fund specified.
FGIENCD
FGIENCD provides detail transactions for
an encumbrance (requisition, purchase
order). For example, all invoices/change
orders done to the encumbrance.
Document Inquiry Forms
• FPIREQN – Requisition Query Form
• FPIPURR – Purchase Order Query Form
• FAIINVE – Invoice Query Form
• FGIDOCR – Document Retrieval Inquiry
FOIDOCH - Associated Documents
REQ – Requisition
PO – Purchase Order
INV – Invoice
CHK – Check
Enter
document
number
Query Data on Banner
•
•
Allows to separate specific
transactions
Steps to perform a query
1. Query / Enter or click
button
2. Query / Execute or click
button
3. To cancel a query – Query / Cancel
or click
button
•
Wild character “%” can be used in
queries
Business Office
“Count on Satisfaction”
6.
Accounts Payable
Accounts Payable Department
The Accounts Payable department is responsible for
processing payments for goods and services purchased by
the college and payments associated with employee
travel.
Maricarmen Ramirez-AP Accountant
956-872-4609
AP Fax #956-872-4648
Travel Fax#956-872-4630
Lydia Flores-Accounting Specialist
956-872-4628
Gabriela Gonzalez-Accounting Assistant
Station 1 (invoices-received)
956-872-4691
Marcy Gonzalez-Records Technician
Station 3 (invoices-research N-Z)
956-872-4673
Marcos Garcia-Accounting Assistant
Station 2 (invoices-data entry)
956-872-4611
Hector Longoria-Accounting Assistant
Station 4 (review invoices/mail checks)
956-872-4642
Beatriz Saldana – Accounting Assistant
Station 3 (invoices-research A-F)
956-872-4631
Yolanda Olivo – Travel Accounting Assistant
Audit travel documents
956-872-4618
Bertha Arriaga-Accounting Assistant
Station 3 (invoices – research G-M)
956-872-4659
Cynthia Prado – Travel Accounting Assistant
Audit travel documents
956-872-4656
Accounts Payable Do’s
o Do submit prepayment form to AP
o Do submit all itemized receipts for prepayment
purchases
o Do submit an agenda and sign in sheet for food
purchases for staff meetings
o Do advise vendors that STC is tax exempt
o Do submit completed Consultant Services
Rendered form after services are rendered
o Do keep track of open PO balances (FGIENCD)
o Do keep open communication with AP
o Do provide correct PO number to vendor
o Do refer to Business Office website for account
code listing
o Do meet all Accounts Payable deadlines, especially
end of fiscal year (see attached calendar)
Accounts Payable Calendar
Accounts Payable Don’ts
•
•
•
•
•
Don’t promise payment date to vendors. The College
follows net 30 day payment policy
Don’t request Emergency Hand Cut check every time a
deadline is missed (non-compliance notice will be
issued)
Don’t keep invoices/receipts in your office
Don’t alter total dollar amounts on invoices
Don’t contact consultant from another country without
verifying what paperwork is needed to set them up as
vendor
Question
1. You receive an original invoice, what do you
do?
Vendor Direct Deposit
(Electronic Funds Transfer – EFT)
o Part of the Business Office Go green initiative and
our commitment to pay vendors/employees promptly
o Used for both vendor payments and employee travel
per diem payments, tuition and mileage
reimbursements
o EFT payment allows funds to be transferred directly
to the vendor’s/employee’s financial institution
without the need to cash or deposit a printed check.
o No worries about check being lost in mail
o Vendor Direct Deposit Authorization Form #BO-5200
o http://finance.southtexascollege.edu/businessoffice/a
p.html
How To Process Documentation for
Allowable Employee Reimbursements
Alert Notice 2000-05
Employee reimbursements for expenditures or
services are NOT
allowed.
There are only four exceptions:
1. Meal Reimbursements (with approvals)
2. Employee Tuition Reimbursements
3. In-District Mileage Reimbursements
4. Travel Reimbursements requested on a travel
voucher
How to Process Documentation for an
Employee Meal Reimbursement
1. A manual requisition is completed and a memo stating the
reason not following the purchase order process. Both are
signed by the person requesting reimbursement, Financial
Manager and VP. Original itemized receipts/invoices must be
submitted and signed by the Financial Manager. Keep in
mind that Auxiliary organization accounts must be used for
food purchase reimbursements.
2. A manual requisition is submitted to the Accounts Payable
Department.
3. The requisition is reviewed by the Purchasing Director, and
forwarded for approval by the Comptroller and VP for FAS.
4. If approved, a check is processed and mailed to the
employee.
How to Process Documentation for an
Employee Tuition Reimbursement
1. The tuition and fee reimbursement application must be
properly submitted prior to enrolling in a particular
semester (refer to Human Resources Procedures).
2. When the semester is completed, a manual requisition
must be completed and submitted to Human Resources
for review and approval.
3. The approved requisition is submitted to the Accounts
Payable Office.
4. A check is processed and mailed to the employee.
How To Process Documentation
for a Pre-Payment
A prepayment is made when:
1. The vendor does not accept purchase orders.
2. The vendor requires payment prior to shipping an order.
1. The Department creates an on-line requisition.
(under comments please indicate pre-payment)
2. A Pre-payment form (with the requisition number) is
completed and submitted to the Accounts Payable
department.
1. Note: justification is not the description it is the
explanation why it is a pre-payment
2. Note: special instructions such as vendor/dept
pick up should be indicated on prepayment form
3. The Purchasing Department issues a purchase
order.
How To Process Documentation
for a Pre-Payment – Cont’d
4. The Accounts Payable Department signs and
matches the pre-payment form to the purchase
order. (pre-payment form must match exactly
with PO or payment will be delayed)
5. The check and a copy of the purchase order is
mailed to the vendor.
6.
A vendor receipt must be submitted to the
Accounts Payable Office no later than 3-5
working days after the purchase is made.
7. NOTE: DO NOT promise payment date to
vendors. The College follows net 30 payment
policy.
Question
2. What steps do you take to process a
prepayment?
How to Process Documentation for
a Receipt Required Purchase Order
1. The Department creates an on-line requisition.
2. The approval process is completed.
3. A purchase order is issued by the Purchasing Department.
4. The order is shipped to STC.
5. The department confirms the complete order and receiving is
updated on the system. (remember open communication is
essential - if you receive items at your office, contact the
Receiving Department to have them come review the items with
you).
6. The Accounts Payable Department receives an original invoice and
enters it into the system for payment process.
7. Only when the above steps are complete, the system generates a
check.
8. The check is then mailed to the vendor.
How to Process Documentation for a
Regular Purchase Order
1. The Department creates an on-line requisition.
2. The approval process is completed.
3. A purchase order is issued by the Purchasing
Department.
4. The Accounts Payable Department receives an
original invoice and enters the invoice into the
system. The invoice must be signed by Financial
Manager or the designated employee.
5. Once the above steps are complete, the system
generates a check.
6. The check is mailed to the vendor.
Departmental Signature
Authority Form
 Form (BO-1800) must be completed every new fiscal year.
Please list all organization name(s) and code(s) that pertain
to the financial manager.
 The Financial manager can designate on employee to sign
invoices under $1000.
 This form (BO-1800) must be updated each time a change
takes place such as a new organization is added to an
existing Financial manager or a New Financial manager has
been assigned to an organizational unit.
 Financial manager signatures must be their full name and
original signature, not initials.
 Accounts Payable does not accept the following signature types and
invoices will be returned:
 Rubber stamp signatures
 Signatures on prepared labels
 Initials
FOIDOCH (Document History)
*Enter doc. type and next
block.
Go to Options for details
on highlighted sections.
FGIENCD (Encumbrance Activity)
Business Office
“Count on Satisfaction”
7. Travel
Travel Forms
 Travel Authorization Form (BO-0600)
 Travel Voucher Form (BO-0500)
 In District Travel Authorization & Encumbrance
Form (BO-6200)
 Mileage Log (BO-6200, BO-0400)
 Standard Mileage Method Form (BO-6800)
 Travel Updates and Reminders for Fiscal Year 2010
Travel Authorization Form
•Complete form when attending a seminar or conference






Airfare – attach copy of flight itinerary
Registration – attach registration form/confirmation
Per Diem – if meals are included in conference agenda reduce them from per
diem total, please attach an agenda
Lodging – attach reservation confirmation from hotel (Exclude state taxes if
In-State travel)
Mileage - 100% advanced (attach copy of airfare quote) – Disbursement will
be lesser of calculated mileage or airfare quote
Signatures –






Employee, Supervisor, and Financial Manager always
Division VP Out-of-State Travel
President (Mexico, Canada and U.S Possessions)
International Travel (Please follow Travel Guide section 1.14 International
Travel)
 http://finance.southtexascollege.edu/businessoffice/forms/Travel_Procedur
es.pdf
Car Rental – provide requisition/purchase order number
Memberships – provide requisition/purchase order number
All employees must plan their travel to achieve maximum savings and
efficiency (Travel Guidelines Section 1.06 – Conservation of College funds.)
Travel Authorization Form

Submit form to Business Office within 15 working days prior to travel, keep in mind
the registration due date when submitting travel

Business Office will provide copy of form to Purchasing Department for airfare P.O.

Checks for registration and lodging are mailed according to specifications – if
overnight, provide physical address

Per diem checks are ready three days prior to the trip

Account Codes: (730005 in-state, 730025 out-of-state travel, 730015 mileage, 712004
registration, 730018 travel car rental)

City to city mileage when using personal vehicle provide odometer readings or
readings using website www.mapquest.com

Mileage Rate: $0.50 cents per mile (effective January 1, 2010)

Per Diem Rate: In-state $30 per day- Breakfast $6, Lunch $9, Dinner $15

Out of state rates refer to Business Office webpage travel section
 http://finance.southtexascollege.edu/businessoffice/travel.html
TRAVEL VOUCHER
For travel expenses incurred in connection with a previously
submitted Travel Authorization Form.
•
Complete form with employees name and address, organization number,
travel dates and destination, and description of the trip
•
Submit original receipts for authorized expenses: Airfare receipts/boarding
receipts, car rental, hotel, taxi, tolls, and regular parking (submit
justification if submitting valet parking receipts)
•
If no original receipts are available please submit copies approved by
Financial Manager
•
Meal receipts not required if travel is for more than 24 hours
•
Signatures: Employee, Supervisor, and Financial Manager always required
Vice President (Out of state travel)
President (Mexico, Canada and U.S Possessions)
TRAVEL VOUCHER
 If money is owed to STC, deposit funds within 3 working days at cashiers office
and attach receipts to the travel voucher
 Submit form to the Business Office within 15 working days after returning from
the trip
 If amount is owed to employee, a check will be issued by the Business Office and
mailed to the employee’s mailing address
 If employee returns early from trip – submit justification for early return
 Per diem will be adjusted by travel office
 Financial Manager will determine what fees employee will be responsible for
due to early departure (airfare adjustments, hotel early departure fee, etc)
 Travel procedure Section 1.13 (Trip Cancellation or Registration Cancellation)
 Travel Cancelled – The department cancels lodging/registration/airfare & car
rental reservations (notify Business office via email or department memo)
 As stated above – deposit unused monies with cashier within 3 working days
 Unused lodging/registration checks should be returned to the Business Office
Question
When must the Travel Voucher
Form be submitted to the
Business Office?
IN-DISTRICT Travel AUTHORIZATION &
Encumbrance Form
•
Department completes form with employee’s name and designated home
base, organizational unit number and estimated miles per semester or fiscal
year.
•
Staff – complete and submit form PRIOR to traveling at the beginning of
every fiscal year
•
Faculty – complete and submit form within 15 business days of the beginning
of classes
•
Form ser ves as authorization to travel in-district for STC related activities
•
•
NOTE: Forms need appropriate signature – employee, super visor, and
Financial Manager
•
NOTE: Attach current proof of insurance to encumbrance form.
Complete a travel voucher and a mileage log ever y time employee requests
mileage reimbursement
IN-DISTRICT Travel AUTHORIZATION &
Encumbrance Form (Cont’d)
•
Mileage log should be attached to travel voucher completed with
travel dates, destination, number of miles and purpose of travel.
•
Use STC mileage chart for locations available. Provide odometer
vehicle reading for locations not listed in the STC mileage chart
•
If odometer readings are not recorded, submit readings from
MapQuest © or Google © Maps
•
Total miles traveled must exceed 10 miles a day for
classified/professional support/administrative staff reimbursement
to be processed
•
Exceptions should be approved by Division Vice President
•
All reimbursements are sent to employee’s mailing address
STANDARD MILEAGE METHOD FORM
 Form should be completed when employees
first or last destination point is not their
homebase. Attach form to the Employee InDistrict Travel Authorization and
Reimbursement Form or to the Travel Voucher.
Pecan Campus
STANDARD MILEAGE METHOD
Example
2 Miles
7 Miles
Travel Commute
Residence
8 Miles
NAH (Home Base)
Example: Employee normal commute (residence to home base) is 16 miles round trip
and home base is NAH campus.
Employee travels from home to the NAH Campus, home base (8 miles), then travels to
Pecan Campus (7 miles), then to residence (2 miles)
Total Mileage Reimbursement:
1 miles
Total daily mileage traveled:
17 miles
Normal Commute (round trip)
16 miles
Miles reimbursed:
01 miles
Question
• When does an employee need to
submit an Standard Mileage
Method (SMM) form?
– When the beginning or ending
destination is not the employee’s
homebase.
1.0 ASSOCIATED TIMELINES AND DEADLINES:
(15 BUSINESS DAY RULE)
Please keep in mind department deadlines as well as registration
and airfare deadline notes.
•
•
•
•
Travel Authorizations must be submitted to and approved by the Financial Manager at
least 20 business days prior to the travel date to ensure timely payments. (Airfare is
lower, and assures timely payment)
Assuming that approvals are obtained timely and funds are available, all approved
travel authorizations must be submitted to the Business Office at least 15 business
days prior to travel processing.
Employee will be personally responsible for all travel expenses if Travel Authorization
not received at Business Office within 15 business days prior to travel.
Reimbursement of approved travel expenses incurred will be processed upon
employees return if all required receipts submitted with travel voucher.
Ti me l i n e s an d d ead l in es
1.14 International Travel (Excluding Canada,
Mexico and U.S. Possessions Travel)
1.
Prepare Justification form (BO-1100).
2.
Prepare Travel Authorization Form (BO-0600) – in US Dollars.
3.
Both forms approved by immediate supervisor, dean/director
& Division VP.
4.
Both forms and all conference information should be
forwarded to the Business Office for Travel Committee
Review.
5.
Travel committee reviews and forwards recommendation to
President for final approval.
6.
Passports, immunizations and other costs associated with
the international travel are the responsibility of the
employee.
End of fiscal year travel
deadlines
 All reimbursement requests for travel
that occurred before August 31st must
be submitted by September 10th (the
following Monday if it falls on Saturday
or Sunday)
 This includes travel voucher
reimbursements for mileage, travel,
incidentals, registrations, etc.
Travel Reminders FY 2010
 Submit all airline boarding passes with travel
voucher.
 When traveling to a conference in district – submit
a travel authorization form, DO NOT include this
mileage on mileage log form (BO-0400).
 If employee traveling is a Financial Manager,
please include Supervisor approvals on travel
authorization, travel voucher, mileage
encumbrance and mileage log.
Business Office
“Count on Satisfaction”
8. Accounting
Transactions
(A)
EXPENDITURE
TRANSFERS
Expenditure transfers
Expenditure Transfer
 Purpose
To provide a procedure to request an expenditure transfer
from one organization (Budget Unit) to another organization
(Budget Unit).
Expenditure transfer
Expenditure transfers are journal entries needed to
reclassify expenditures that were recognized and reported
correctly per documentation received and on-hand.
Financial manager requests an expenditure transfer
because the original documentation was submitted under
the incorrect fund code and organization code, late awards,
over charged expenditures, etc.
Expenditure Transfer
Cont’d
All requests to transfer expenditures from one FOAP
to another should be submitted on the Expenditure
Transfer Form (ET – BO8000) which can be obtained
on the Business Office web page.
Procedures
Form is available at the Business Office web page.
 Date – Indicate the date the item first appeared on the
computer-generated (Banner Form - FGITRND).
 Customer Organization (To) – Enter the fund, organization
and account codes to be charged.
 Provider Organization (From) – Enter the fund, organization
and account codes originally charged.
 Description – Provide purchase order number, check number,
date of check, vendor name and invoice number.
 Explanation Required – Describe why transfer is necessary,
i.e., over expenditure, wrong account used, etc.
p ro ce d u res
Procedures (Cont’d)
P
r
o
c
e
d
u
r
e
s
c
o
n
t
’
d
 Amount – Enter the amount to be transferred.
 Signature and date to certify acknowledgement between
financial managers must be provided.
 Submit Expenditure Transfer Form (ET) to the Business
Office – General Accounting Department.
Business Office follows accounting guidelines, State
comptrollers guidelines, IRS guidelines, grants and
contracts guidelines, internal control and
professional ethics.
Business Office will approve
or deny the request to
transfer expenditures.
Must provide a fund and
organization code. The
account code provided can
not be a pool number.
PO #, Checks #, Check Date
and Vendor Name must be
provided; otherwise, form
will be returned for
completion.
Explanation must be
provided to determine the
approval or denial of an
expenditure transfer.
form
Signatures are required.
(B)
CREATING NEW
FUNDS AND
ORGANIZATIONS
Ne w fu n d s& org
South Texas College
Request to Set Up a New Organization
ORGANIZATION NAME :_______________________________________ ORG CODE: ______________ EFFECTIVE DATE:___________
Request to Set Up a New
Organization
(BUSINESS OFFICE USE ONLY)
ORGANIZATION
PURPOSE:_________________________________________________________________________________________________________
FINANCIAL MANAGER:_______________________________________ JOB TITLE:__________________________________________
DIVISION/DEPARTMENT:______________________________________ TELEPHONE:___________________ E-MAIL:______________
VICE PRESIDENT:_____________________________________________
Purpose: (Please check one)
1005 Agriculture ____
1015 Bio. Physical Science, & Sci. Tech _____
1025 Career Pilot_____
1035 Computer & Information Sciences _____
1045 Consumer & Homemaking Education _____
1055 Engineering Related _____
1065 Foreign Languages _____
1075 Health Occup-Dental Hygiene _____
1085 Health Occup-Respiratory Therapy _____
1095 Mathematics _____
1105 Mechanics & Repairers-Diesel _____
1115 Physical Education and Fitness _____
1125 Psychology, Social Sci. and History _____
1135 Non-state funded _____
1150 Instruction – Other _____
4100 Library _____
4300 Faculty Development Leave _____
6100 Govt. of the Institution _____
6300 Bus & Fiscal Management _____
6500 Campus Security _____
6900 Other Institutional Support _____
7100 Plant Support Services _____
7300 Custodial Services _____
7500 Utilities _____
7700 Physical Plant – Construction _____
form
2000 Research _____
5000 Student Services _____
9000 Auxiliary Services _____
INSTRUCTION
1010 Arch & Precision Production Trades _____
1020 Bus. Mgt., Marketing, & Adm. Svcs. _____
1030 Communications _____
1040 Construction Trades _____
1050 Engineering _____
1060 Eng. Lang. Liter. Phil. & Interdisc _____
1070 Health Occup-Associate Degree Nurs _____
1080 Health Occup-Other _____
1090 Health Occup-Vocational Nursing _____
1100 Mechanics & Repairers-Automotive _____
1110 Mechanics & Repairers-Electronics _____
1120 Protective Svcs and Public Admin _____
1130 Visual & Performing Arts _____
1140 Instruction Allocated _____
ACADEMIC SUPPORT
4200 Instructional Administration _____
4400 Academic Support – Other _____
INSTITUTIONAL SUPPORT
6200 Executive Direction & Contr _____
6400 Admin Data Processing _____
6600 Human Resources _____
PHYSICAL PLANT
7200 Building Maintenance _____
7400 Grounds Maintenance _____
7600 Physical Plant – Other _____
OTHER
3000 Public Service _____
8000 Scholarships _____
9850 Agency Accounts _____
_____________________________________________
_____________________
Requested by (Print Name)
Date
_____________________________________________
_____________________
Financial Manager (Signature)
Date
_____________________________________________
_____________________
Vice President (Signature)
Date
===========================================================================================
Business Office Use Only
Fund Code:
______
Fund Type _____ Predecessor Fund Code_______________ Program Code ____________
Processed by Business Office:________________________________________
Business Office
03/2010
BO-4910
Date:_______________
South Texas College
`
Request to Set Up a Fund Code
Fund Name:____________________________________ *Fund Code:________________ Effective Date:____________
(Business Office Use Only)
Request to Set Up a
Fund Code
Fund
Purpose:____________________________________________________________________________________________
Financial Manager:__________________________________________ Division/Department:___________________
Telephone:____________________ E-mail:______________________ Vice President:___________________________
Please check one.
Restricted Fund: _____
Agency Fund:_____
Investment in Plant Fund:_____
Purpose:
Auxiliary Fund:_____
Loan Fund:_____
Unexpended Fund:_____
Renewal and Replacement Fund:_____
Retirement of Indebtedness Fund:_____
1000 Instruction ______
2000 Research ______
3000 Public Service______
4000 Academic Support_____
5000 Student Services______
6000 Institutional Support______
7000
8000
9000
9994
9995
Operation & Maint – Plant _____
Scholarships ______
Auxiliary Enterprises ______
Non Mandatory Transfers______
Mandatory Transfers_______
Comments:______________________________________________________________________
______________________________________________________________________________
Contact Person:______________________________
Telephone: _______________
_________________________________________
Requested by (Print Name)
__________________________
Date
_________________________________________
Fund code
Financial Manager (Signature)
__________________________
Date
_________________________________________
Vice President (Signature)
__________________________
Date
+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++
Business Office Use Only
Responsible Person:_______________________________________________
Fund Type:_____ Predecessor Fund:_________ Organization Code:____________ Program Code_______
_________________________________________
Processed by Business Office
Business Office
_________________________________
Date
Rev. 03/2010
BO-4900
(C)
CHANGING FINANCIAL
MANAGERS
Request to Change
Financial Managers
form
Business Office
“Count on Satisfaction”
INTERDEPARTMENTAL
TRANSFERS
The Interdepartmental Transfer (IDT) form should be
used between College departments when the provider
department needs to bill the customer department for
services or materials provided.
What is the purpose of an IDT?
 These forms are used by the Business Office to create
journal entries between the provider department and the
customer department to record services or materials
provided to other departments.
 The provider department is responsible for following up on
unpaid invoices (IDT).
 The provider and customer departments are responsible
for keeping copies of all billings (invoices) and reconciling
them to the departmental monthly transaction reports.
Interdepartmental Transfer Expenditure Form
(IDT) – PROCESS ( EXCEPT FOR FOOD SERVICES )
*Exxon Card (Gasoline), Business Cards, Xerox Copies (copier), Letter Heads-Envelopes & paper, Postage
usage.
Department
providing
services is to
obtain IDT
form from STC
web page.
(Business Office
Form # BO-5300)
Provider
Department
prepares and completes
IDT form soon AFTER
good(s) and service(s)
are provided to
Customer Department.
Customer
Department
submits IDT
form to Business
Office within
3 days that
goods/services
were received/
provided.
Provider
Department
must route
IDT to
Customer
Department
for signatures/
approvals.
Provider Dept. must provide:
DESCRIPTION :
• Proper justification of IDT
•Type of svcs or goods provided
•PO # where goods were
purchased and paid
•Title of event (i.e. Business
Cards for Alma Church)
•Price, PO number, Invoice
number, vendor name.
•Include back up documentation
•Total amounts
•Signatures/approvals
•Provider FOAP- (Fund Code,
Org Code, Acct. Code & Program
Code)
•Customer FOAP- (Fund Code,
Org Code, Acct. Code & Program
Code)
IDT FORM - Expenditures
Interdepartmental Transfer Revenue Form
(IDT) – PROCESS ( EXCEPT FOR FOOD SERVICES )
*Conference Registrations
Department
providing
services is to
obtain IDT
form from STC
web page.
(Business Office
Form # BO-5320)
Provider
Department
prepares and completes
IDT form at least three (3)
days before conference
Is held and summits to
Customer Department.
Customer
Department
submits IDT
form to Business
Office within
three (3) days
before conference
conducted
Provider
Department
must route
IDT to
Customer
Department
for signatures/
approvals.
Provider Dept. must provide:
DESCRIPTION :
•Justification of IDT
•Name of conference to be held
•Date and time of conference
•Conference place
•Employee’s name attending
conference
•Registration fee per employee
•Total amounts
•Signatures/approvals
•Provider FOAP- (Fund Code,
Org Code, Acct. Code & Program
Code)
•Customer FOAP- (Fund Code,
Org Code, Acct. Code & Program
Code)
IDT FORM –
Revenue
Food Service-Interdepartmental
Transfer Form (IDT) - Process
The Customer
Department (the one
needing services)
Emails Food Service
Department
to request a
Food Quote
(phwoodin@s...)
After completed
Food Quote is
ACCEPTED
the Food Service
Dept. will EMAIL
Food Quote to
Business Office
Business Office will
APPROVE the Event
Purpose &
Justification
The Food Service Dept.
Prepares a Food Quote Form
by providing the following
information
•Contact person
•Invoice number
•Event date & time
•Event Place
•Menu – in detail
•Cost
By returning the completed
Food Quote form to the
Food Service Dept. It IMPLIES
ACCEPTANCE to perform the
services
The Food Service
Department
Emails Food Quote
to Customer Dept.
The Customer Dept.
*MUST complete
the purpose
and justification
and then return
Food Quote to
The Food Service
Dept.
If there are problems with the Justification and
Purpose – The Business Office will inform all the
Departments involved via email
Food Service-Interdepartmental
Transfer Form (IDT) - Process
Justification:
1) Something that shows an action to be reasonable
or necessary.
2) A statement in explanation of some action or belief.
3) Explanation of why such services must be provided or
why event must be held.
Ex: Meeting to discuss possible partnerships for students
articulation agreements between STC and Instituto
Tecnologico de San Pedro
Incorrect justification ex. :
To provide breakfast…, to provide lunch…, etc.
Purpose:
1) The object toward which one strives or for which
something exists; an aim or a goal.
2) A result of effect that is intended or desired;
an intention.
Ex: To discuss possibilities for student
Articulation agreements to be implemented at STC.
Food Service-Interdepartmental
Transfer Form (IDT) - Process
The Customer
Department (the one
needing services)
prepares the IDT.
(Obtain form BO-5310
from web page)
Within 3 days of services
rendered
The Customer Department
provides the following
information on IDT:
•Department
•Contact person
•Telephone & Fax Number
•Event Name
•Justification
•Purpose
•Event Date & Time
The Customer
Department
routes the signed
IDT and Food Quote to the Vice
President for FAS
The VP-FAS Office
routes original
IDT & Food Quote to the
Business Office for review.
The Customer
Department
Also provides
• Fund Code,
• Organization Code
•Account Code
•Program Code
•Invoice number
•Amount
•Attaches the
Food Quote
After Customer
Department
Completes & Approves
IDT
Alert Notice 2005-18
Food Purchases
• With the exception of food supplies
purchased for travel, educational or
laboratory purposes, the only funds which
may be expended for food and/or beverage
shall be from Auxiliary Fund Accounts.
Expenditure of these funds for such purposes
must serve a legitimate public purpose or
furthers the educational function of the
College.
• The Purchase Requisition must indicate the
time and place of the function and must
identify the direct beneficiaries of the
function and must be approved by an
appropriate authorized Financial Manager.
IDT FORM –
Food Service
Food Quote FORM –
Food Service
Uses For Interdepartmental
Transfer Form (IDT)
DO’S
DONT’S
 FOOD SERVICES
 CHARGE BACK ACCOUNTS
-GAS CHARGES
-PRINTING SERVICES
-OVERNIGHT MAIL
-POSTAGE FOR MAIL
OUTS
-EQUIPMENT-SPECIAL
CASES ONLY
 Revenue for In-house
conferences
 Grant revenue
 BUDGET TRANSFERS
(Budget Transfers Form)
 CORRECTION OF AN ERROR
(Memo for Journal Entry)
 EXPENDITURE TRANSFER
BETWEEN ORGANIZATIONS
(See Expenditure transfer
Form.)
 TO MAKE A PROFIT
 TO INCREASE BUDGET
Question
Where can you find the most
updated IDT forms?