Policies

State agency resources

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FIACCT 02-01_00 General accounting overview

FIACCT 02-02_00 General accounting- account code structure

FIACCT 02-03_00 General accounting- Cost accounting-components overview

FIACCT 02-04_00 General accounting- Monthend closing-overview

FIACCT 02-04_10 General accounting- Monthend closing-transactions

FIACCT 02-04.20 General accounting- system closing functions

FIACCT 02-05_00 General accounting- Journal vouchers

FIACCT 02-05_10 General accounting- Journal vouchers- situations requiring a JV

FIACCT 02-05_11 General accounting- Journal vouchers-reclassifying accounting distribution

FIACCT 02-05_12 General accounting- Journal vouchers-setting up recuring JVs

FIACCT 02-06_00 General accounting- Interfaces-overview

FIACCT 02-07_00 General accounting- Investment of restricted funds and trust funds

FIACCT 02-08_00 General accounting – Employee theft or financial impropriety

FIACCT 02-09_00 General accounting- recycling incentives

FIACCT 02-11_00 General accounting- System access-overview

FIACCT 02-11_01 General accounting- System access-digital certificate

FIACCT 03-00_00 Budgets- overview

FIACCT 03-01_10 Budgets – creating

FIACCT 03-01_11 Budgets- modifying an appropriation budget

FIACCT 03-01_12 Budgets- deactivating/reactivating appropriation budgets

FIACCT 03-01_13 Budgets- Appropriation budgets – control

FIACCT 03-02_00 Budgets – detail revenue/expense budgets – overview

FIACCT 03-02_11 Budgets – detail revenue/expense budgets – modifying

FIACCT 03-02_12 Budgets – detail revenue/expense budgets – deactivating/reactivating

FIACCT 03-03_00 Budgets – revenues and revenue transfers

FIACCT 05-00_00 Payments – General payment overview

FIACCT 05-01_00 Payments – Vendor payment overview

FIACCT 05-02_00 Payments – Proper review and approval of FINET payments

FIACCT 05-03_00 Payments – Employee reimbursements – general policies

FIACCT 05-03_01 Payments – Travel fringe benefits – mass transit

FIACCT 05-03_02 Payments – Employee reimbursements – landline telephone reimbursement

FIACCT 05-03_03 Payments – Employee reimbursements – relocation reimbursement

FIACCT 05-03_04 Payments – Employee reimbursements – educational assistance

FIACCT 05-03_05 Payments – Employee reimbursements – employee overtime meal allowance (non-travel)

FIACCT 05-03_06 Employee reimbursements – incentive awards & bonuses

FIACCT 05-03_09 Payments – Employee reimbursements – uniform allowance

FIACCT 05-03_10 Payments – Employee reimbursements – retirement refreshments

FIACCT 05-04_00 Payments – Finder System – overview

FIACCT 05-04_01 Payments – Finder System – personal income tax intercepts

FIACCT 05-04_02 Payments – Outstanding Court Arrest Warrants

FIACCT 05-04_04 Payments – Finder System – non-wage (tax) garnishments

FIACCT 05-05_00 Payments – Cell phone and home internet service – state-provided, employee allowances or reimbursements

FIACCT 05-06_00 Payments – Payment discounts and late fees overview

FIACCT 05-06_01 Payments – Payment discount procedure

FIACCT 05-07_00 Payments – Payment of meeting compensation (per diem) to boards

FIACCT 05-08_00 Payments – Payment of professional dues and license fees

FIACCT 05-09_00 Payments – Expenditure of state funds for holidays and life events

FIACCT 05-10_01 Payments – Payment document credit memo

FIACCT 05-11_00 Payments – Post – audit of payments

FIACCT 05-12_00 Payments – Payment scheduling

FIACCT 05-14_00 Payments – Sales tax exception

FIACCT 05-16_00 Payments– Prior year payments – overview

FIACCT 05-16_01 Payments – Prior year payment – reporting

FIACCT 05-17_00 Payments – Vendor overview

FIACCT 05-17_01 Payments – Request new/change

FIACCT 05-19_00 Payments – 1099 Miscellaneous Income Reporting

FIACCT 05-21_00 Payments – Archiving Payment Documents

FIACCT 05-23_00 Payments – Agency Cash Funds

FIACCT 05-23_01 Payments – Agency Cash Funds – Petty Cash Funds

FIACCT 05-23.02 Payments – Agency Cash Funds – Cash Change Funds

FIACCT 05-23.03 Payments – Agency Cash Funds – Travel Advance Funds

FIACCT 05-24_00 Payments – Checks/warrants – overview

FIACCT 05-24_00 Payments – Checks/Warrants – Overview

FIACCT 05-24_10 Payments – Check/Warrants – Undeliverable Warrants

FIACCT 05-24_20 Payments – Checks/Warrants – Canceling FINET, State Tax, and Payroll Warrants

FIACCT 05-24_30 Payments – Checks/Warrants – Canceling and replacing FINET, State Tax, and Payroll Warrants

FIACCT 05-24_40 Payments – Checks/Warrants – Canceling Agency Warrants

FIACCT 05-24_50 Payments – Checks/Warrants – Manual Warrant/Hand Typed Checks

FIACCT 05-25_00 Payments – Payment – Electronic Funds Transfer (EFT) – Overview

FIACCT 05-25_10 Payments – Payment – EFT – Through Payment Tracking System

FIACCT 05-25_20 Payments – EFT – Processed Through FINET

FIACCT 05-25_30 Payments– EFT – Processed Through State Treasurer

FIACCT 05-25_40 Payments – Payment Plus – Processed Through FINET

FIACCT 05-26_00 Payments – Payment Tracking System (PTS) – Overview

FIACCT 06-00_00: Receivables Overview

FIACCT 06-00_01: Recognition of Receivables

FIACCT 06-00_02: Requirements for Recording Receivables

FIACCT 06-00_03: Requirements for Recording Federal Invoices

FIACCT 06-01_00 – Receivables – FINET system overview

FIACCT 06-01_01 – FINET – Definition of Terms

FIACCT 06-01_03 – FINET – Setting Up Billing Profile Codes

FIACCT 06-01_04: FINET – Setting up customers

FIACCT 06-01_07: Overview of Correcting Receivable Errors

FIACCT 06-01_12: FINET – Non-Sufficient Funds Checks

FIACCT 06-01_13: Past Due Receivables

FIACCT 06-01_14 – FINET – Write-offs and allowances

FIACCT 06-02_00 – FINET – exempt agencies – overview

FIACCT 06-02_01 – FINET – exempt agencies – recording receivables on FINET

FIACCT 06-02_02 – Rec. – FINET – Exempt Agencies – Non-Sufficient Funds Checks

FIACCT 06-02_03 – Receivables – FINET – exempt agencies – past due receivables

FIACCT 06-02_04 – Receivables – FINET – exempt – write-offs and allowances

FIACCT 07-00_00 Revenues – Overview Revenue Recognition

FIACCT 07-01_00 Revenues- Revenue Database

FIACCT 07-02_00 Federal Revenues- Overview

FIACCT 07-02_11 Federal Revenues- Receipt of Federal Funds

FIACCT 07-02_12 Federal Revenues- Transfer of Federal Funds

FIACCT 07-02_13 Federal Revenues – Department Acting as Collecting Agent

FIACCT 07-02_14 Federal Revenues – Contract Services with Outside Agency

FIACCT 07-02_15 Federal Revenues- Federal Revenues at Fiscal Year End

FIACCT 07-02_16 Federal Revenues- Single Audit Reporting Requirements

FIACCT 07-02_17 Federal Revenues- Refund of Federal Funds

FIACCT 07-02_18 Federal Revenues – Correcting Federal Invoice Errors

FIACCT 07-03_00 Revenues- Dedicated Credits- Budgeting, Monitoring, and Lapsing

FIACCT 07-04_00 College and University Draws- Overview

FIACCT 07-04_10 College and University Draws – Making State Draws

FIACCT 07-05_00 Pass- Thru Funds- Overview

FIACCT 07-06_00 Capital Construction/Remodel and Transfer to DFCM- Overview

FIACCT 07-07_00 Revenue – Internal Transactions – Overview

FIACCT 07-07_10 Revenue- Internal Transactions- IAT Process

FIACCT 07-07_11 Revenue – Internal Transactions-PV Type 3 Process

FIACCT 07-08_00 Revenue- Credit Cards

FIACCT 07-08_01 Revenue- Credit Cards Mobile Payment Applications

FIACCT 07-09_00 Revenue Accounting- Fees Related to GRAMA

FIACCT 07-10_00 Revenues- Cost Formula for Fees

FIACCT 08-00_00 Inventory – Inventory Control – Overview

FIACCT 08-01_00 Inventory – Inventory Control – Transfer Method Overview

FIACCT 08-01_02 Inventory – Inventory Control – Pick and Issue (PI) Procedure

FIACCT 08-01_03 Inventory – Inventory Control – Stock Transfer Issue (TI) Process

FIACCT 08-01_04 Inventory – Inventory Control – Stock Transfer Receipt (TR) Process

FIACCT 08-02_00 Inventory – Direct Charge Method Overview

FIACCT 08-02_00 Inventory – Inventory Control – Transfer Request (TQ) Process

FIACCT 08-02_01 Inventory – Direct Charge – Over the Counter (OC) Process

FIACCT 08-02_02 Inventory – Direct Charge – Stock Requisition (SRQ) Process

FIACCT 08-02_03 Inventory – Inventory Control – Pick and Issue (PI) Process

FIACCT 08-02_04 Inventory – Inventory Control – Stock Issue Confirmation (CI) Process

FIACCT 08-03_00 Inventory – Inventory Control – Stock Return (SN) Process – Overview

FIACCT 08-03_01 Inventory – Inventory Control – Stock Return – Internally Manufactured Items

FIACCT 08-03_02 Inventory – Inventory Control – Stock Return (SR) Process

FIACCT 08-03_03 Inventory – Inventory Control – Donated Item

FIACCT 08-04_00 Inventory – Inventory Control – Inventory Adjustments

FIACCT 08-05_00 Inventory – Inventory Control – Replenishment Process

FIACCT 08-06_00 Inventory – Inventory Control – Reorder Point Process/Set-Up Process

FIACCT 08-07_00 Inventory – Inventory Control – Physical Inventory Reconciliation Process

FIACCT 08-08_00 Inventory – Inventory Control – Surplus/Obsolete Stock Items Process

FIACCT 08-10_00 Inventory – Inventory Control – Reports – Overview

FIACCT 09-00_00 Fixed Assets – Definitions, Policy, Overview

FIACCT 09-01_00 Fixed Assets – Adding FA from Payment Vouchers and Scratch Adds

FIACCT 09-02_00 Fixed Assets – Betterments

FIACCT 09-03_00 Fixed Assets – Component Units, Modular Furniture & Grouped Assets

FIACCT 09-04_00 Fixed Assets – Splitting an Asset

FIACCT 09-05_00 Fixed Assets – Merging Assets

FIACCT 09-06_00 Fixed Assets – Transferring Assets Between Agencies

FIACCT 09-07_00 Fixed Assets – Asset Cost Adjustment

FIACCT 09-08_00 Fixed Assets – Changing Asset Number/Type Not Allowed

FIACCT 09-10_00 Fixed Assets – Dispositions

FIACCT 09-10_01 Fixed Assets – Sold Through Surplus Property

FIACCT 09-10_02 Fixed Assets – Lost or Stolen Assets

FIACCT 09-11_00 Fixed Assets – Internal Service Funds

FIACCT 09-12_00 Fixed Assets – Information-Only Assets

FIACCT 09-14_00 Fixed Assets – Construction in Progress

FIACCT 09-15_00 Fixed Assets – Assets Purchased with Federal Funds

FIACCT 09-16_00 Fixed Assets – Controls

FIACCT 09-16_01 Fixed Assets – Monthly Reconciliation and Out of Balance Corrections

FIACCT 09-16_02 Fixed Assets – Annual Physical Inventory

FIACCT 09-17_00 Fixed Assets – Depreciation

FIACCT 09-17_01 Fixed Assets – Standard Useful Life Table

FIACCT 09-18_00 Fixed Assets – Reports

FIACCT 09-19_00 Fixed Assets – Accounting for Computer Software Obtained or Developed for Internal Use

FIACCT 09-21_00 Fixed Assets – Leases

10-1: Who should book travel through the contracted travel agency

10-2: Requirements for agency travel policy

10-3: Accommodating employees with disabilities

10-4: Travel requests

10-5: Cash advances for business travel

10-6: Reimbursement requests

10-7: Meals and incidental expenses

10-8: Lodging

10-9: Use of personal vehicles for state business

10-10: Rental vehicles

10-11: Air travel

10-12: Ground transportation

10-13: Conference and training registration fees

10-14: Parking

10-15: Adding personal travel days to a business trip

10-16: Reimbursement by a third party

10-17: Exception requests

FIACCT 11-01_00 Payroll – Employee Income Tax Withholding

FIACCT 11-02_00 Payroll – Utah Income Tax Withholding – Authorization Form FI 41

FIACCT 11-03_00 Payroll – PayBreeze Software – How to Use

FIACCT 11-04_00 Payroll – Paper Time Sheet Requirements

FIACCT 11-05_00 Payroll – Social Security Card Verification

FIACCT 11-06_00 Payroll – Direct Deposit

FIACCT 11-10_00 Payroll – Pay Advance Payroll Deduction

FIACCT 11-11_00 Payroll – Request for Pay Advance Payroll Deduction Form FI 23

FIACCT 11-12_00 Payroll – W-2 Replacements

FIACCT 11-15_00 Payroll – Honorariums

FIACCT 11-16_00 Payroll – Employee Name Changes

FIACCT 11-17_00 Payroll – Payroll Review and Independent Approval Process

FIACCT 11-18_00 Payroll – Dual Employment

FIACCT 11-19_00 Payroll – Payroll Warrant Requests – Off-Cycle Check Requests

FIACCT 11-20_00 Payroll – Employee Self Service – Time Entry

FIACCT 11-21_00 Payroll – Use of Pre-2006 Sick and Converted Sick Leave Balances

FIACCT 12-00_00 Internal Service Funds – Overview

FIACCT 12-01_00 Internal Service Funds – Establishing

FIACCT 12-02_00 Internal Service Funds – Establishing Budget Requests and Compliance

FIACCT 12-03_00 Internal Service Funds – ISF – Fixed Asset Funding and Deficit Working Capital

FIACCT 12-04_00 Internal Service Funds – Fixed Asset Acquisition

FIACCT 12-05_00 Internal Service Funds – Rate Setting

FIACCT 12-06_00 Internal Service Funds – Federal Retained Earnings Requirements

FIACCT 14-00_00 Grant Accounting

FIACCT 14-06_00 Grant Accounting – Cash Management Improvement Act (CMIA) – Overview

FIACCT 14-06_10 Grant Accounting – CMIA – Major Federal Assistance Program

FIACCT 14-06_11 Grant Accounting – CMIA – definition of state

FIACCT 14-06_12 Grant Accounting – CMIA – U.S. Treasury-State Agreement

FIACCT 14-06_13 Grant Accounting – CMIA – Funding Techniques

FIACCT 14-06_14 Grant Accounting – CMIA – Federal and State Interest Liabilities

FIACCT 14-06_15 Grant Accounting – CMIA – Check Clearance Patterns

FIACCT 14-06_16 Grant Accounting – CMIA – Required Use of Reporting Categories

FIACCT 14-06_17 Grant Accounting – CMIA – Reimbursement of Direct Costs of Implementation

FIACCT 14-06_18 Grant Accounting – CMIA – Records Retention

FIACCT 14-06_19 Grant Accounting – CMIA – Annual Report to the U.S. Treasury

FIACCT 14-06_20 Grant Accounting – CMIA – Annual Report to Federal Management Service

FIACCT 15-00_00 Project Accounting – Section Overview

FIACCT 15-01_00 Project Accounting – Functional Overview

FIACCT 15-01_10 Project Accounting – Hierarchy/ Structure

FIACCT 15-01_11 Project Accounting – Controls

FIACCT 15-01_12 Project Accounting – Budgets

FIACCT 15-01_13 Project Accounting – Multi-Year/Full Cost

FIACCT 15-02_10 Project Accounting – Project Status Entry & Modification

FIACCT 15-02_11 Project Accounting – Project Phase Entry & Modification

FIACCT 15-02_12 Project Accounting – Charge Class Entry & Modification

FIACCT 15-04_00 Project Accounting – Project Transactions

FIACCT 15-04_10 Project Accounting – Project Master Initial Entry

FIACCT 15-04_11 Project Accounting – Project Master Modification

FIACCT 15-04_12 Project Accounting – Project Charge Entry

FIACCT 17-00_00 Labor Distribution – Overview

FIACCT 17-01_00 Labor Distribution – Payroll Benefit Allocation Tables

FIACCT 17-02_00 Labor Distribution – Excess/Comp Pool (Payroll System)

FIACCT 17-02_10 Labor Distribution – Excess/Comp Pool – Processing

FIACCT 17-02_11 Labor Distribution – Excess/Comp Pool – Department Benefit Rate

FIACCT 17-02_12 Labor Distribution – Excess/Comp Pool – Yearend Liability

FIACCT 17-02_13 Labor Distribution – Excess/Comp Pool – Employee Transfer

FIACCT 17-03_00 Labor Distribution – Termination Pool (Payroll System)

FIACCT 17-03_10 Labor Distribution – Termination Pool – Pool Funding

FIACCT 17-03_11 Labor Distribution – Termination Pool – Termination

FIACCT 17-03_12 Labor Distribution – Termination Pool – Retirement

FIACCT 17-04_00 Labor Distribution – Leave Usage Additive Process

FIACCT 17-05_00 Labor Distribution – Indirect Cost Additive Process

FIACCT 19-00_00 Bank Accounts – Overview

FIACCT 19-01_00 Bank Accounts – Depository Bank Accounts

FIACCT 19-01_01 Bank Accounts – Depository Bank Accounts and FINET Bank Codes – Reconciliation

FIACCT 19-02_00 Bank Accounts – Trust Accounts

FIACCT 19-02_01 Bank Accounts – Trust Bank Accounts – Reconciliation

FIACCT 19-03_00 Bank Accounts – Deposits in Lieu of Surety Bonds & Similar Accounts