Statewide Policies Alphabetical Listing

OSC determines the GASB fund type based on information on the center request form and information provided by the agency...

For classification of governmental fund balances, the State assumes an expenditure to be made from the most restrictive resource when more than one fund balance classification is available for use...

The following requirements are to be adhered to in regards to funding for electronic payment costs...

To minimize the daily outflow of General Fund cash, agencies and institutions that requisition funds from the General Fund of the State must submit a separate requisition for each check write...

Each state agency is responsible for maintaining a complete general ledger and supporting subsystems for all funds and accounts for which it has responsibility...

General Obligation (GO) bond proceeds must be invested by the State Treasurer and Special Indebtedness (SI) and Two Thirds General Obligation Bonds (Two Thirds GO) proceeds must be held by the Trustee until they are required for expenditure...

All State entities should perform proper payroll reconciliations...

All State entities either through the Office of the State Controller or University must prescribe, develop, operate, and maintain a uniform payroll system...

All State employees shall fulfill certain responsibilities in regards to payroll...

State Agencies
State agencies should assess their capital assets at least annually to determine if they have any impaired capital assets with material carrying values...

Component Units
Component units should assess their capital assets at least annually to determine if they have any impaired capital assets with material carrying values...

Subscribe to Documents