| Part
A (1) |
General
Provisions |
Purpose
of the Manual;
Distribution of Manual;
College and Department Responsibilities;
Appropriate Segregation of Duties;
Training and Review (of Procedures) Requirements;
Procedures for Suspected Fraud or Irregular Activity |
| Part
A (2) |
Fiscal
Management |
Safeguarding
of Assets;
Documenting and Recording of Transactions;
Timeliness of Financial Transactions;
Signature Stamps and Facsimile Signature Machines |
| Part
A (3) |
Banking
Relationships |
Managing
Bank Accounts;
Limitations on Accounts;
Bank Account Management;
Bank Deposits |
| Part
A (4) |
Operating
Environment |
Information
System Environment;
The Integrated Financial Management System (IFMS);
Student Account Update Program (SAUP);
Cash Flow Update Program (CFUP);
Student Account Billing Subsystem;
Traffic Fine (TFUP);
The Library System;
Office Processing Environments;
Depositing Revenue |
| Part
A (5) (A) |
Revenue
- Authorization |
Authority
to Establish Tuition and Fees;
Imposition and Collection of Tuition and Fees;
Recognition of Revenue by Revenue Source Code;
Interim Posting to the Grand Master;
Recognition of College Revenue by Revenue Source Code |
| Part
A (5) (B) |
Revenue
– Non-College Revenue |
Non-college
Revenue;
Resolution of Disputes;
Transfers to the Association |
| Part
A (5) (C) |
Revenue
– Definition, Terms and Conditions |
Vendor
and Rental Contracts;
Third party payees;
Contract Course and Continuing Education Course Fee Setting;
Fines, Fees, Assessment and Miscellaneous Charges;
Rental Income;
Grant Provisions on Revenue (limitations, indirect cost);
Refunds;
Tuition, Fees and Other Charges |
| Part
A (5) (D) |
Revenue
– Definition, Terms and Conditions |
|
| Part
A (5) (E) |
Revenue
– Billing and Collection |
College
Billing Policies;
Collection of Delinquent Accounts;
Dunning and Collections Procedures;
Write-Off Policy;
Use of College Facilities;
Delinquent Accounts;
Review of Delinquent Accounts |
| Part
A (5) (F) |
Revenue
– Refunds |
DELETED |
| Part
A (6) |
Accounting
for Revenue |
Posting
to the General Ledger;
Recording of Bank Deposit Information;
Bank Reconciliations;
Securing the Transit of Deposits;
Bank Account Management;
Bank Deposits;
Cash Deposits;
Campus Cash Receipts;
Financial Corrections, Changes and Adjustments;
|
| Part
A (7) |
Campus and
Central OfficePolicies
and Procedures
|
Central Office Policies and
Procedures;
Ammerman Campus Policies and Procedures;
Eastern Campus Policies and Procedures;
Western Campus Policies and Procedures;
Technicenter Policies and Procedures;
Library Policies and Procedures;
Rental of Facilities Policies and Procedures -- Collegewide |
