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Accounting Procedures and Supporting Documents
| Procedure Name | Description | Supporting Documents |
|---|---|---|
| ACCOUNTING FOR EDUCATIONAL OPPORTUNITY FUND |
The purpose of this procedure is to outline the process for best practices for accounting and reporting of EOF following state guidelines. Released 03/15/2019 |
|
| ACCOUNTING FOR EXPENSE RECOVERY |
Expense recoveries must only be used for internal transactions and either facilitated by an Internal Purchase Order (IPO) in RU Marketplace or a general ledger journal entry. Expense recoveries must net to zero. Released 07/01/2018 |
IPO Account Mapping |
| ACCOUNTING FOR FACULTY FUNDS |
Faculty Funds are resources that are allocated by University leadership. They may consist of start-up funds, revenue generated by the faculty, incentive funding, internal research awards or any other discretionary funding available to the faculty member. Released 07/01/2018 |
|
| ACCOUNTING FOR FUNDING TRANSFERS |
Ensures that internal transfers of funds do not increase the total University revenues or expenses, or misstate the operating results of any University unit. Released 06/26/2018 |
|
| ACCOUNTING FOR INTERNALLY DESIGNATED FUNDS- FUND 165 |
Records more accurate details about Unrestricted Net Position balances to support internal and external financial reporting. Released 04/01/2019 |
|
| ACCOUNTING FOR PRIOR YEAR BALANCES |
Addresses reporting and accounting requirements to reclassify net position balances following year-end close. Released 07/01/2019 |
|
| ACCOUNTING FOR SALARY & WAGE, FRINGE MANUAL ACCOUNTS |
Defines circumstances under which it is appropriate to create manual transactions, which impact Salary and Wage, Fringe and FICA/Medicare accounts directly in the general ledger or Projects. Released 04/15/2019 |