Accounting Manual Vol. 1
Accounting Policies and Procedures
Sections are formatted in Miscrosoft Word unless otherwise noted.
Cover Page
Cover Page for Manual
Summary of Contents
Summary of Contents
Introduction
 1 - Purpose
2 - Basis of Accounting
3 - Department of Administration Responsibilities
4 - Manual Maintenance
Section I - Overview
1 - Account Codes
2 - Account Tables
3 - Chart of Account Maintenance
4 - Table Access
5 - WiSMART Security
6 - Approval Audit Trail
7 - Reports
8 - Processing
Section II - Budgetary Accounting
1 - Appropriations
2 - GFS Appropriation Types
3 - Appropriation Increases/Decreases
4 - Sum Sufficient Appropriations
5 - Calendar Year Appropriations
6 - Budget Loading
7 - WiSMART Budgets
8 - Non-Budget Appropriations
Section III - General Accounting
1 - WiSMART Journal Vouchers
2 - Journal Voucher Junior
3 - Recurring Payment Voucher
4 - Fiscal Year Accounting and Coding
5 - Monitoring Appropriations
Section IV - Encumbrances
1 - Requisitions
2 - Encumbrances
3 - Purchase Orders
4 - Purchase Order Printing
5 - Vendor File Maintenance
6 - Year-End Carryover
7 - Carryover of Encumbrance
8 - Fiscal Year-End Review
9 - Cancellation of Prior Year Encumbrances
Section V - Expenditures
1 - General
1a -Requirement for Recording Fees Collected and Retained by a Contractor
2 - Encumbrances
3 - Invoice Review
4 - Scheduling Payment Vouchers
5 - Holding a Payment
6 - Vendor Refund
7 - Prompt Payment
8 - Manual Warrant Check
9 - Contingent Funds (PDF)
10 - Employee Travel (07/2012)
11 - 1099 Reporting
12 - Capital Expenditures
13 - Purchasing Card (PDF)
14 - Electronic Funds Transfers (PDF)
14a International ACH Transactions (IAT) (PDF)
15 - Credit/Debit Card Processing Fees (PDF) (rev. 7-1-2003)
16 - Employee Recognition Awards (PDF) (rev. 1-1-2005)
17 - Meetings: Breaks & Meals (PDF) (rev. 3-15-1999)
18 - Lump-Sum Payments for Unused Leave (PDF) (rev. 3-15-1999)
19 - ARRA Grants - Special Accounting/Allotment Procedures (PDF)
20 - Employee Taxable Fringe Benefits (PDF)(7/2012)
Section VI - Revenues
1 - Cash Receipts (PDF)
2 - Gifts and Donations (PDF) (rev. 10-22-2009) DOA-6039 Form
3 - Accounts Receivable
4 - Incidental Receipts
5 - Miscellaneous Receipts
6 - Refund of Expenditures
7 - Non-sufficient Funds Payment (PDF)
8 - Sales Taxes (PDF) (rev. 7-1-2003)
9 - Insurance Losses (PDF) (rev. 7-1-2003)
10 - Indirect Cost Reimbursements (PDF) (rev. 7-1-2003)
11 - Surplus Property Proceeds (PDF) (rev. 2-21-2008)
Section VII - Project Accounting
1 - Project Table Maintenance
2 - Budget Appropriation
3 - Establish New Capital Project
4 - Modify Existing Capital Project
5 - Encumber Major Contracts
6 - DFD Contract Payments
7 - Agency Encumbrances to Capital Projects
8 - Subsection Removed
9 - Subsection Removed
10 - Subsection Removed
11 - Establish New Non-capital (Agency) Project
12 - Modify Existing Non-capital (Agency) Project
13 - Accounting Transactions Referencing Projects
Section VIII - Treasury and Cash Management
1 - Automatic Cash Receipts
2 - Credit/Debit Card Internal Control Procedures
3 - Federal Cash Management System
4 - Cash Handling Procedures
5 - Requests for Banking Services including Local Depository Accounts
6 - Monitoring and Reconciling Electronic Lockbox Payments
Appendix A
Phase I Report Inventory
Appendix B - Chart of Accounts
Chart of Accounts (PDF) (rev. 6-22-2010)
Statutory Fund Table (PDF) (rev. 4-19-2012)
GAAP Fund Table (PDF) (rev. 4-19-2012)
Agency Conversion Table (PDF) (rev. 4-19-2012)
Balance Sheet Codes (PDF) (rev. 1-10-2013)
Balance Sheet Account Definitions (PDF) (rev. 5-22-2008)
Expenditure Object Codes (PDF) (rev. 3-13-2013)
Expenditure Subobject Codes (PDF) (rev. 3-13-2013)
Expenditure Code Definitions (PDF) (rev. 3-13-2013)
Object Class/Category/Type/Group (PDF) (rev. 12-22-2005)
Revenue Codes (PDF) (rev. 4-5-2013)
Revenue Subrevenues Codes (PDF) (rev. 4-4-2013)
Revenue Source Definitions (PDF) (rev. 7-31-2008)
Chart of Accounts Maintenance (PDF) (rev. 1-9-2004)
Last Modified: 5/20/2013 2:44:46 PM
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