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Chapter 1 - Financial Management & Reporting

This section includes information related to internal control, asset reporting, and audit information.

Chapter 2 - Chart of Accounts

This section includes information on the current program structure and accounting string chartfields.

Chapter 3 - Budgeting Functions

This section includes information on the annual budgeting process, requesting federal funding (including the Legislative Advisory Commission Approval), and items related to intragovernmental transactions.

Chapter 4 - Grants, Projects & Jobs

This section includes information on Federal Cash Management and the Single Audit, including responsibilities concerning sub-recipients of federal assistance.

Chapter 5 - Accounts Receivable

This section includes information on Accounts Receivable in the SWIFT environment, to include details on collections, write-offs, and quarterly reporting.

Chapter 6 - Revenue & Receipts

This section includes information related the receipting of cash by state agencies, and includes information related to Electronic Funds Transfers (EFTs), gifts, sales taxes collected, and imprest cash, among other topics.

Chapter 7 - Procurement

This section includes information on encumbrances, grant contracts, and prompt payment processing.

Chapter 8 - Expenditures

This section includes information on a variety of topics when state agencies expend money and include maintaining vendore file information, warrants, payment of sales tax, and various other expenditures.

Chapter 9 - Fiscal Year Closing

This section includes information on year end closing procedures related to encumbrances and entering correct record dates for expenditures.

Chapter 10 - Reporting

This section includes information related to accessing, training, and using the SWIFT and IA data warehouses.

Chapter 11 - System Administration

This section includes information and guidelines on accessing statewide financial systems.

Chapter 12 - Specific Agency Policies

This section includes information on policies related to specific governmental subdivisions, specifically interactions with school districts and counties.