Table of Contents
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1.1 - Purpose of Manual


10.10 - College administrative systems and the SBCTC-IT
10.10.10 - Administrative Systems 2006-03-02
10.10.10.a How does college data get reported to the state?
10.10.10.b Do colleges have options recording and classifying accounting information?
10.10.10.c Where can I find state accounting policies?
10.10.20 - How job scheduling controls the systems. 2004-11-30
10.10.20.a Schedule Job Groups Screen
10.10.20.b Schedule Jobs Screen
10.10.20.c Inquire About Scheduled Jobs
10.10.20.d Prioritize Today’s Schedule
10.10.20.e Maintain Report Formatting Defaults
10.10.20.f Maintain Parameter Defaults
10.10.20.g The Job Group Definition Screen
10.10.20.h What are valid statuses for entering jobs or job groups?
10.10.20.i Coordination of scheduled jobs.
10.10.30 - What is the purpose of application security? 2004-11-30
10.10.30.a What are the responsibilities of the application security manager?
10.10.30.b System Menu Screen (ZX9000)
10.10.30.c Which screens are used to add a new user to the system?
10.10.30.d User-Terminal Maintenance Screen (ZX0203)
10.10.30.e Available Application Security Reports
10.10.30.f What is the database for Application Security?
10.10.40 - Database Reports 2004-11-30
10.10.40.a What software is used to produce Reports?
10.10.40.b Procedures created using DataExpress can:
10.10.40.c When running a procedure, the extracted report data can be directed to:
10.10.40.d Downloading Extracted Report Data
10.10.50 - Archival Purge Process 2004-11-30
10.10.50.a Types of batch processes
10.10.50.b Annual Subledger Purge Process
10.10.50.c Accounts Payable Purge Process
10.10.50.d Control Tables
10.10.50.e Customer Accounts Archival Process
10.10.50.f Customer Accounts Purge Process
10.10.50.g Cashiering POS Purge
10.10.60 - Online Storage Management Screen (ZX0050) 2004-11-30
10.10.60.a What are the fields on the online storage management screen used for?
10.10.70 - System Interfaces with SMS, PPMS, MIS 2004-11-30
10.10.70.a How does the student management systems interface with the financial management system?
10.10.70.a.1 Fee Calculation Process
10.10.70.a.2 Where can I get the results of the fee calculation process?
10.10.70.a.3 What are tuition calculations based upon?
10.10.70.a.4 What is a fee pay status?
10.10.70.a.5 What are tuition and fees based upon?
10.10.70.a.6 How is the fee code determined?
10.10.70.a.7 Additional fee codes
10.10.70.a.8 Where does fee calculation interface to FMS?
10.10.70.a.9 Refunding
10.10.70.a.10 Overriding refund percentiles
10.10.70.a.11 When are student records updated by fee calculation?
10.10.70.b MIS - SBCTC's Management Information System
10.10.70.b.1 What is MIS reporting?
10.10.70.b.2 MIS Calendar
10.10.70.b.3 What does SBCTC do with the MIS data?
10.10.70.b.4 Why must class data be verified?
10.10.70.c PPMS/FMS Interface
10.10.70.c.1 Payroll Banking: The Payroll Personnel Management System
10.10.70.c.2 How is money transferred into the central payroll account?
10.10.70.c.3 How do I verify individual payroll dollars to be transferred?
10.10.70.c.4 Payroll Accounting Options
10.10.70.c.5 Benefit Costs
10.10.70.c.6 FMS transaction codes used in payroll processing
10.10.70.c.7 FMS batch id's for payroll
10.10.70.c.8 FMS FAPC codes for payroll
10.10.70.c.9 Determining the FMS year/quarter (YRQ) of the Financial Aid Earnings
10.10.70.c.10 FMS Payroll Clearing and Liability Account (FUND 790)
10.10.70.c.11 Reconciling the Payroll Clearing Account
10.10.70.c.12 FMS Payroll Prepaid Account
10.10.70.c.13 What is the FMS batch post period?
10.10.70.c.14 When is the FMS batch post period?
10.10.70.c.15 What is the FMS batch date?
10.10.70.c.16 Payroll EFT Accounting

10.20 - Fund Accounting
10.20.10 - Funds 2003-08-15
10.20.10.a What is a fund?
10.20.20 - Fund Categories 2011-12-28
10.20.20.a Governmental Funds
10.20.20.a.1 General Funds
10.20.20.a.2 Special Revenue Funds
10.20.20.a.3 Debt Service Funds
10.20.20.a.4 Capital Projects Funds
10.20.20.a.5 Permanent Funds
10.20.20.b Proprietary Funds
10.20.20.b.1 Enterprise Funds
10.20.20.b.2 Internal Service Funds
10.20.20.c Fiduciary Funds
10.20.20.c.1 Pension (and other employee benefit) Trust Funds
10.20.20.c.2 Investment Trust Funds
10.20.20.c.3 Private-Purpose Trust Funds
10.20.20.c.4 Agency Funds
10.20.20.d Subsidiary Accounts
10.20.20.d.1 The General Capital Assets Subsidiary Account
10.20.20.d.2 The General Long Term Obligations Subsidiary Account
10.20.30 - Measurement Focus and Basis of Accounting 2003-08-15
10.20.30.a What is measurement focus?
10.20.30.a.1 What is meant by “flow of economic resources focus”?
10.20.30.a.2 What is meant by “flow of current financial resources focus”?
10.20.30.b What is basis of accounting?
10.20.30.b.1 Accrual Basis
10.20.30.b.2 Modified Accrual Basis
10.20.30.c Measurement Focus and Basis of Accounting by Fund Type
10.20.30.c.1 Governmental Funds
10.20.30.c.2 Proprietary funds
10.20.30.c.3 Fiduciary funds
10.20.30.d Fund Basis Matrix
10.20.40 - Application of Fund Accounting using FMS 2011-12-28
10.20.40.a Budgeted or Nonbudgeted Funds
10.20.40.b Fund Type Codes
10.20.40.b.1 FMS Type 1
10.20.40.b.2 FMS Type 2
10.20.40.b.3 FMS Type 3
10.20.40.b.4 FMS Type 4
10.20.40.b.5 FMS Type 5
10.20.40.c FMS Classification Matrix

10.30 - Chart of Accounts
10.30.10 - FMS 2003-08-15
10.30.10.a What is the account structure of the FMS?
10.30.10.b Cross-walk to AFRS
10.30.20 - Funds 2011-12-28
10.30.20.a Funds Currently used in FMS
10.30.20.b FUNDS by Group and Title
10.30.25 - General Ledgers 2006-01-10
10.30.25.a Where can I get a list of general ledgers?
10.30.25.b General Ledger Codes Defined
10.30.25.b.1 0000 - Staff Months
10.30.25.b.2 1000 - Current Assets
10.30.25.b.3 1200 - Investments
10.30.25.b.4 1300 – Short-Term Receivables
10.30.25.b.5 1400 – Inventories
10.30.25.b.6 1500 - Prepaid Expenses
10.30.25.b.7 1600 – Long-Term Receivables
10.30.25.b.8 1800 – General Long-Term Obligations Valuation Accounts
10.30.25.b.9 1900 - Other Assets
10.30.25.b.10 2000 – Fixed Assets
10.30.25.b.11 3000 - Revenues
10.30.25.b.12 4300 – Cash In Custody Of State Treasurer
10.30.25.b.13 5000 – Liabilities
10.30.25.b.14 5200 – Long-Term Obligations
10.30.25.b.15 6000 – Expenditures
10.30.25.b.16 7100 – In-Process Control Accounts
10.30.25.b.17 8100 – Federal Student Loan Offset
10.30.25.b.18 9000 – Fund Equity Accounts
10.30.25.b.19 9800 – General Fixed Assets Subsidiary Accounts – Fund 997 Only
10.30.25.b.20 9900 – Clearing Accounts
10.30.25.c How are general ledgers entered into FMS?
10.30.30 - Appropriations and Appropriation Indexes 2003-08-15
10.30.30.a What is an appropriation?
10.30.30.b What funds are subject to the appropriation process?
10.30.30.c How is an appropriation classified?
10.30.30.d What is the appropriation index code?
10.30.30.e Where can I get a list of appropriation index codes?
10.30.30.f How are appropiation index codes determined?
10.30.40 - Program Code/Program Index 2003-08-15
10.30.40.a What are program codes used for?
10.30.40.b What is the program index?
10.30.40.c Where can I get a list of program indexes?
10.30.40.d What are major programs?
10.30.40.e What are subprograms?
10.30.40.f What is an organization index?
10.30.40.g Coding Conventions for the Organization Index
10.30.40.h Coding Conventions for Grants/Contracts/Capital Projects Organization Indexes
10.30.50 - Object/Subobject of Expenditure 2011-12-28
10.30.50.a What is an object and a subobject?
10.30.50.b Where can I find subObject codes?
10.30.50.c What are the major objects?
10.30.50.d Subobject Definitions
10.30.50.d.1 Exempt Classifications
10.30.50.d.2 Faculty Classifications
10.30.50.d.3 Stipends, Moonlighting and Overload Payments
10.30.50.d.4 Administrative Responsibility Payments or Stipends
10.30.50.d.5 Classified Staff Classifications
10.30.50.d.6 Other Employee Classifications
10.30.50.d.7 Employee Benefits
10.30.50.d.8 Personal Services Contracts
10.30.50.d.9 Goods and Services
10.30.50.d.10 Cost of Goods Sold - Proprietary Funds Only
10.30.50.d.11 Travel Classifications
10.30.50.d.12 Capital Outlays
10.30.50.d.13 Computer Hardware and Software
10.30.50.d.14 Interfund Operating Transfers
10.30.50.d.15 Grants, Benefits and Client Services
10.30.50.d.16 Debt Services
10.30.50.d.17 Interagency Reimbursements
10.30.50.d.18 Intra-Agency Reimbursements
10.30.50.d.19 Depreciation, Amortization and Bad Debts
10.30.50.e What are sub-subobjects?
10.30.50.f Where can I find a list of sub-subobjects?
10.30.60 - Revenue Source Codes 2003-08-15
10.30.60.a What are revenue source codes?
10.30.60.b Parts of the Revenue Source Code
10.30.60.c Where can I find a list of revenue source codes?
10.30.70 - Revenue Subsource 2003-08-15
10.30.70.a What is the revenue subsource code?
10.30.70.b Where can I find a list of subsource codes?
10.30.80 - Reimbursable Code 2003-08-15
10.30.80.a What is the reimbursable code?
10.30.80.b Conventions for assigning Reimbursable Codes
10.30.80.c Where can I find a list of reimbursable codes?
10.30.90 - Subsidiary Account Code 2006-03-02
10.30.90.a What is the subsidiary account Code?
10.30.90.b Parts of the Subsidiary Account Code

10.40 - Accounting Transaction Codes
10.40.10 - Transaction Codes 2003-08-15
10.40.10.a What is a transaction code?
10.40.10.b How do fund types affect general ledgers generated by transaction codes?
10.40.10.c Where can I find a list of transaction codes?


20.10 - State-Wide Budgeting Process
20.10.10 - Statutory Requirements-State Level Process 2003-08-15
20.10.10.a What is the authority for development of a state-wide budget?
20.10.10.a.1 The State-Wide Budget Phases
20.10.10.a.2 Preparation Phase
20.10.10.a.3 Adoption Phase
20.10.10.a.4 Execution Phase
20.10.20 - Operating Budget Request 2003-08-15
20.10.20.a Requirements
20.10.20.b Budget Request Preparation
20.10.20.c Budget Request Content
20.10.30 - Allotment – Preparation and Approval 2003-08-15
20.10.30.a Requirements
20.10.30.b What is included in the budget allotment?
20.10.30.c How does SBCTC prepare a biennial allotment for the system?
20.10.30.d Who approves the Allotments?
20.10.30.e What is meant by Allotment Lapsing?
20.10.40 - Allocations to Districts 2003-08-15
20.10.40.a State Boards Authority to Allocate Funds
20.10.40.b Budget Allocation Process Described

20.20 - Local Budgets
20.20.10 - Local Budget Development Processes and Calendar 2003-08-15
20.20.10.a Description of Budget Development Process
20.20.10.b What funds are budgeted at the local level?
20.20.10.c How to Begin
20.20.10.d What tools are available for budget development?
20.20.20 - Procedures prior to entering the budget into the FMS system. 2003-08-15
20.20.20.a Job Group Annual Accounting /Budget Archival and Purge (FG043A)
20.20.20.b Job Group Purge and Rebuild COA Tables For New Fiscal Year (FG046R)
20.20.30 - Putting an Approved Budget Into FMS 2003-08-15
20.20.30.a Build the System Calendar for the New Year
20.20.30.b Update the Chart of Accounts (COA) Table for the New Year (Job FG046R)
20.20.30.c Change Budgeting and Report Levels (only if making a change from previous year)
20.20.30.d Change Budget Indexes
20.20.30.e Change Expenditure/Revenue Sort Codes
20.20.30.f Change Salary Encumbrance Options
20.20.30.g Build the Budget Initialization Tables
20.20.30.h Budget Initialization Phase I (Job Group FG025R)
20.20.30.i Budget Initialization Phase II (Job BA1302J)
20.20.40 - Budget Upload (from Excel spreadsheet) Process 2003-08-15
20.20.40.a The budget upload process.
20.20.50 - Budget Development Module 2003-08-15
20.20.50.a How are reports generated?
20.20.50.b What does the budget development module consist of?
20.20.50.c How does the budget development module upload data?
20.20.60 - Appropriations and Allotments 2003-08-15
20.20.60.a Entering Your State Appropriation
20.20.60.b Allotments in the FMS system
20.20.60.c Budget Monitoring
20.20.70 - Associated Student Body Budget Process 2003-08-15
20.20.70.a Is the ASB process the same for each college?


30.10 - Capital Fund types and Required Approvals
30.10.10 - Appropriated Funds 2003-08-15
30.10.10.a How are funds acquired?
30.10.10.b How long does an appropriation stay in affect?
30.10.10.c What are the sources of state funds?
30.10.20 - Non-appropriated Funds 2003-08-15
30.10.20.a What are non appropriated funds?
30.10.20.b Expenditures of non-appropriated funds.
30.10.20.c How are acquisitions approved?
30.10.20.d How are funds spent?
30.10.30 - Borrowed Funds 2003-08-15
30.10.30.a How are alternatively financed projects approved?
30.10.30.b Certificates of Participation

30.20 - Capital Project Approval Process
30.20.10 - Approval Process for State Funded Projects 2003-08-15
30.20.10.a Capital Appropriations
30.20.10.b Legislative Appropriation
30.20.10.c Emergency/Discretionary Appropriations
30.20.20 - Approval Process for Local-Funded Projects 2003-08-15
30.20.20.a Non-appropriated (Local) Funding
30.20.20.b Projects Costing Over $400,000
30.20.20.c Recommended Types of Approval
30.20.20.d Matching Fund Projects – Clarification of Expenditure and Allowable Match
30.20.30 - Approval Authority 2003-08-15
30.20.30.a Approval Authority Delegated to SBCTC Staff
30.20.40 - Special SBCTC Considerations 2003-08-15
30.20.40.a Can elements of capital projects be split or combined to improve efficiency?
30.20.40.b Alternative Construction Delivery Method

30.30 - Rent/Lease of Real Property
30.30.10 - GA Approvals 2003-08-15
30.30.20 - SBCTC 2003-08-15
30.30.20.a SBCTC Approvals
30.30.20.b HEC Board Approvals
30.30.30 - OFM 2003-08-15
30.30.30.a OFM Approvals
30.30.40 - Legislative 2003-08-15
30.30.40.a Legislative Approval

30.40 - Purchase of Real Property
30.40.10 - GA Approvals 2003-08-15
30.40.10.a Where should requests be made?
30.40.10.b Who holds the title to state owned real property?
30.40.10.c How are repairs and remodeling handled?
30.40.20 - SBCTC Approvals 2003-08-15
30.40.20.a SBCTC Approvals
30.40.30 - HECB Approvals 2003-08-15
30.40.30.a Acquisitions via Condemnation.

30.50 - Development Projects
30.50.10 - Lease Development Projects 2003-08-15
30.50.10.a How is the approved list of lease development projects created?

30.60 - Disposition of State Owned Real Property
30.60.10 - Sale, Trade or Similar Disposition of Fee Title 2003-08-15
30.60.10.a How is approval of sale granted?
30.60.10.b Who administers sales of state-owned real property?
30.60.10.c Who gets the proceeds generated by sales?
30.60.20 - Easements 2003-08-15
30.60.20.a Granting of Easements

30.70 - Gifts and Joint Use Facilities
30.70.10 - Non-Educational Service 2003-05-15
30.70.10.a SBCTC Approval


40.10 - Current Assets
40.10.10 - Cash 2005-10-18
40.10.10.a Cash in Bank
40.10.10.a.1 What is included as cash in college accounting?
40.10.10.a.2 What is the procedure for handling cash?
40.10.10.b Deposits in Transit
40.10.10.b.1 What are deposits in transit?
40.10.10.b.2 Recording Deposits in Transit
40.10.10.b.3 Monitoring General Ledger 1120 Deposits in Transit
40.10.10.c Pooled Cash
40.10.10.c.1 What is pooled cash?
40.10.10.c.2 What is the procedure for handling pooled cash?
40.10.10.c.3 How do I track pooled cash?
40.10.10.c.4 Entries to the pooled cash general ledger.
40.10.10.c.5 Illustrative Entries
40.10.10.c.6 FMS Pooled Cash Process
40.10.10.c.7 Pooled Cash Out of Balance Conditions
40.10.10.d Cash Reconciliations
40.10.10.d.1 Reconciliation of Cash
40.10.10.d.2 Reconciliation Tools
40.10.10.d.3 Sample Cash Reconciliation Worksheets
40.10.20 - Petty Cash 2006-03-02
40.10.20.a What is petty cash?
40.10.20.b Where can I find petty cash regulations?
40.10.20.c Who controls the petty cash account?
40.10.20.d Establishing a Petty Cash Account
40.10.20.e Authorized Uses of Petty Cash Accounts
40.10.20.f Disbursement of Petty Cash
40.10.20.g Reconciliation of Petty Cash
40.10.20.h Reimbursement of Petty Cash Fund
40.10.20.i Abolishment of Local Petty Cash Account
40.10.20.j Illustrative Entries
40.10.30 - Investments 2005-02-25
40.10.30.a Investing
40.10.30.a.1 What are short term investments?
40.10.30.a.2 What are non-current investments?
40.10.30.a.3 What are the internal controls for investments?
40.10.30.b Allowable Investments
40.10.30.b.1 Acceptable Investment Options
40.10.30.b.2 Local Government Investment Pool
40.10.30.c Investment Valuation
40.10.30.c.1 Short Term Investments
40.10.30.c.2 Long Term Investments
40.10.30.c.3 Accounting for Investments
40.10.30.c.4 Illustrative Entries:
40.10.30.d Investment Interest Distribution
40.10.30.d.1 Pooled Interest distribution concept
40.10.30.d.2 Bank Analysis Earnings
40.10.40 - Accounts Receivable 2003-08-15
40.10.40.a When and how are account receivables recorded?
40.10.40.a.1 What is included on an invoice?
40.10.40.a.2 Which general ledgers are involved with A/R activity?
40.10.40.a.3 Which FMS processes are used to record A/R transactions?
40.10.40.a.4 Using FMS Customer Accounts (BM1620) to process A/R activity.
40.10.40.a.5 Using the General Accounting Transaction (GA1103) for A/R activity.
40.10.40.a.6 Recording Receipts on Accounts Receivable
40.10.40.a.7 Using the FMS Customer Accounts process to record payments received on account.
40.10.40.a.8 Using the Unofficial Enrollment Report to identify accounts receivable
40.10.40.a.9 Using OBIS to invoice SBCTC
40.10.40.b NSF Check Procedures
40.10.40.c Allowance for Doubtful Accounts
40.10.40.d Collection/Write Off Procedures
40.10.40.d.1 Requirement for Written Collection Procedures
40.10.40.d.2 Accounts Receivable Aging Reports
40.10.40.d.3 Requirement to Assess Interest on Past-due Receivables
40.10.40.d.4 Sample Policies
40.10.40.e Accounts Receivable Aging
40.10.40.e.1 Using the Customer Accounts A/R Aging Report
40.10.40.e.2 Aging receivables using the FMS A/R Subledger.
40.10.40.f Travel Advances
40.10.40.f.1 How do I submit and account for travel advances?
40.10.40.g Accounts Receivable Reconciliation
40.10.50 - Inventories 2003-08-15
40.10.50.a Systems of Accountability for Inventory
40.10.50.b Are there different requirements for merchandise and consumable inventories?
40.10.50.b.1 Allowable Inventory Tracking Methods for Merchandise
40.10.50.b.2 Consumable Inventory Accounting Methods
40.10.50.b.3 What are the requirements for conducting a physical count of inventory?
40.10.50.c What are some standard internal controls for inventories?
40.10.50.d Unique Requirements for Managing Consumable Inventories.
40.10.50.d.1 Which general ledger is used to record consumable inventories?
40.10.50.d.2 How are ongoing purchases and uses of consumable inventory recorded?
40.10.50.d.3 Reservation of Fund Balance for Consumable Inventories
40.10.50.d.4 Is there special treatment required for donated consumable inventories?
40.10.50.d.5 What account coding is used for donated consumable inventories?
40.10.50.e Accounting Requirements for Merchandise Inventories.
40.10.50.e.1 Merchandise Inventory Illustrative Entries
40.10.60 - Prepaid Expenses 2003-08-15
40.10.60.a What general ledger is used with prepaid expenses?
40.10.60.b Illustrative Entries for Prepaid Expenses

40.20 - Fixed Assets
40.20.10 - Definitions of Terms Used with Fixed Assets 2003-08-15
40.20.10.a Capital Leases
40.20.10.b Capitalizing
40.20.10.c Certificate of Participation (COP)
40.20.10.d Commodity Code
40.20.10.e Depreciation
40.20.10.f Facilities And Equipment-(FAE)
40.20.10.g Market Valuation Index
40.20.10.h Operational Lease
40.20.10.i SARS
40.20.20 - Types and Descriptions of Fixed Assets 2003-08-15
40.20.20.a Land (general ledger 2110)
40.20.20.b Building (general ledger 2210) (Purchased/Self-Constructed/Donated)
40.20.20.c Improvements Other Than Buildings (IOTB) or Infrastructures (general ledger 2310)
40.20.20.d Equipment, Furnishings and Software (general ledger 2410)
40.20.20.e Library Resources (general ledger 2430)
40.20.20.f Construction in Progress (general ledger 2510)
40.20.30 - Physical Inventory Procedures 2003-08-15
40.20.30.a How often are physical inventories taken?
40.20.30.b What are the source documents for counting inventory?
40.20.30.c What happens to untagged equipment?
40.20.30.d Who is responsible for equipment co-owned with SBCTC-IT?
40.20.30.e Written Inventory Instructions Required
40.20.30.f Reconciling the Physical Inventory to the Inventory Records
40.20.30.g How are discrepancies between the inventory records and the physical inventory dealt with?
40.20.30.h Certification of Inventory Reconciliation Required
40.20.40 - Fixed Asset Identification Policy\Numbering System 2003-08-15
40.20.40.a Inventory Officer’s Responsibility for Tagging Assets.
40.20.40.b Standard Numbering System for Fixed Assets
40.20.40.c Assigning Responsibility When Assets are Shared, or Owned and Located Externally.
40.20.40.d Assets Owned by External Agencies
40.20.40.e Assets Located at External Agencies
40.20.50 - Capitalization Policy 2003-08-15
40.20.50.a Determining whether or not to capitalize an expense.
40.20.50.b Splitting out the costs for a combined project.
40.20.50.c How to Determine an Asset’s Value
40.20.50.c.1 Valued at Cost
40.20.50.c.2 Ancillary Charges Included
40.20.50.d How are trade-ins accounted for?
40.20.60 - Recording Fixed Assets in the Financial Management System (FMS) 2006-06-12
40.20.60.a General Capital Assets Subsidiary Account (fund 997)
40.20.60.b Internal Services and Proprietary Funds (fund type 4)
40.20.60.b.1 How are fund type 4 acquisitions of land, buildings, improvements, library resources and construction in progress recorded?
40.20.60.b.2 Equipment purchases in proprietary funds
40.20.60.b.3 Reporting GL 2410 Expenditures on the BA 1201 Budget Status Report
40.20.60.c How do I record the fixed asset of a construction COP that uses multiple funding sources?
40.20.60.c.1 One Source of Funding
40.20.60.c.2 Two Sources of Funding
40.20.60.c.3 Multiple Sources of Funding
40.20.60.c.4 How to handle the future principal and interest payments for multiple source COPs?
40.20.70 - Depreciation of Fixed Assets 2005-11-04
40.20.70.a Are all fixed assets depreciated?
40.20.70.b Where is depreciation recorded?
40.20.70.c How is depreciation recorded in FMS?
40.20.70.d Depreciation in General Fixed Asset Account Group (fund 997)
40.20.70.e Depreciation in Internal Services and Proprietary Funds (fund type 4):
40.20.80 - Disposals and Changes of Fixed Assets 2005-08-01
40.20.80.a Record Maintenance for Disposed Assets
40.20.80.b How are disposals recorded in FMS?
40.20.80.b.1 Disposals in General Fixed Assets Account Group (fund 997)
40.20.80.b.2 Disposals in Proprietary and Internal Service Funds (fund type 4)
40.20.80.b.3 How do I find the accumulated depreciation?
40.20.90 - Reconciliation of FMS to FAE 2003-08-15
40.20.90.a How do FMS and FAE function together?
40.20.90.b What records need to agree between FMS and FAE for governmental fund types?
40.20.90.c What records need to agree between FMS and FAE for proprietary fund types?
40.20.90.d How do I manage and reconcile facilities entries on FAE?
40.20.90.d.1 Example of Asset Constructed over Multiple Years
40.20.90.d.2 What reports show activity posted in FAE?
40.20.90.e How to manage and reconcile equipment entries on FAE?
40.20.90.f How do I obtain summary totals of activity in FAE?
40.20.90.f.1 Calculating Monthly Totals
40.20.90.f.2 Reconciling Monthly FAE Totals to FMS
40.20.90.g Ways to Obtain FAE Detail
40.20.90.g.1 MM5202 Equipment Transaction Log (produced by job MM5202J).
40.20.90.g.2 DATAX Reports
40.20.90.g.3 MM5211 Equipment Detail Listing
40.20.90.h How do I obtain transaction detail in FMS?
40.20.90.i How do I correct miscoded state tag numbers for equipment recorded in FAE?
40.20.90.j Reconciling the FMS/FAE Differences

40.30 - Liabilities
40.30.10 - Accounting for Liabilities 2003-08-15
40.30.10.a What are liabilities?
40.30.10.b Where can I find information on liability general ledgers?
40.30.10.c What are accrued liabilities?
40.30.15 - Payable Accruals 2011-12-28
40.30.15.a Where are accounts payable accruals entered?
40.30.15.b How are estimated accruals recorded?
40.30.20 - Payroll Accruals 2003-08-15
40.30.20.a Where are payroll accruals performed?
40.30.20.b How do I record sick, and annual and compensatory leave accruals?
40.30.20.c Interagency Payables and Receivables
40.30.30 - Deferred Revenues 2003-08-15
40.30.30.a What are deferred revenues?
40.30.30.b When is deferred revenue recorded?
40.30.30.c Recording Deferred Revenue
40.30.30.d Reversing Deferred Revenue
40.30.40 - Escrows/Retainage 2003-08-15
40.30.45 - Sales and Use Tax 2003-08-15
40.30.50 - Unemployment Compensation 2004-11-10
40.30.50.a What source of funds is used to pay the quarterly billings for UC benefits?
40.30.50.a.1 What are the advantages of Direct Pay versus using a UC Reserve?
40.30.50.b What are the steps for creating an Unemployment Compensation Reserve?
40.30.50.b.1 How do I determine the rate for contributions to my UC Reserve account?
40.30.50.c How is the UC reserve rate applied to salary and wage charges?
40.30.50.d Automatic Unemployment Compensation Reserve
40.30.50.d.1 Where are the UC Reserve contribution recorded?
40.30.50.d.2 How do I set up the UC Reserve contribution percentage in PPMS?
40.30.50.d.3 Establishing the PPMS UC Reserve tables.
40.30.50.d.4 SBCTC-IT documentation for UC Reserve process in PPMS
40.30.60 - Bonds Payable 2003-08-15
40.30.60.a What are bonds?
40.30.60.b Recording Bond Proceeds
40.30.65 - Lease Purchase Agreements 2003-08-15
40.30.65.a Recording Capital Lease Obligations
40.30.70 - Lease Accounting 2003-08-15
40.30.70.a What are the types of lease accounting available?
40.30.75 - Certificates of Participation (COP) 2003-08-15
40.30.75.a What are the types of COPs?
40.30.75.b When are the proceeds of the COP available to the college?

40.40 - Fund Balance/Retained Earnings
40.40.10 - Fund Balance/Retained Earnings 2003-08-15
40.40.10.a What is fund equity?
40.40.10.a.1 Fund balance account (governmental funds)
40.40.10.a.2 Proprietary type fund equity accounts
40.40.20 - Reservation of Fund Balance 2003-08-15
40.40.20.a What is a reserve?
40.40.20.b Types of reserve accounts
40.40.30 - Capital asset valuation accounts. 2006-03-02
40.40.30.a What is asset valuation?
40.40.30.b GL9850 – Investment in General Capital Assets

40.50 - Receipts/Revenue
40.50.10 - Tuition Revenue 2011-12-28
40.50.10.a What is tuition revenue?
40.50.10.b Where does tuition and fee revenue get deposited?
40.50.10.b.1 Initial Tuition Receipt
40.50.10.b.2 Tuition Distribution at End-of-Month
40.50.10.c Tuition and Fee Distribution Table
40.50.10.c.1 How is a State Treasurer payment recorded?
40.50.10.c.2 How is unpaid tuition recorded?
40.50.10.c.3 How is advance revenue recorded?
40.50.10.d Illustrative Example Entries:
40.50.10.d.1 Tuition Revenue Receipt
40.50.10.d.2 Automatic Distribution
40.50.10.d.3 State Treasurer Payment
40.50.10.d.4 Advance and deferred Revenue
40.50.15 - Excess Enrollment 2003-08-15
40.50.15.a What is the advantage of excess enrollments?
40.50.15.b What are college requirements for excess enrollments?
40.50.15.c What are the excess enrollment rules?
40.50.15.d How does the excess enrollment process work?
40.50.20 - Intergovernmental Receipts 2011-12-28
40.50.20.a Due from Federal Government
40.50.20.b Due from Other State Agencies
40.50.20.c Illustrative Entries
40.50.20.c.1 Quasi-External
40.50.20.c.2 InteragencyRreimbursements
40.50.20.d Due from Local Government
40.50.30 - Income from Property 2004-11-30
40.50.30.a What is income from property?
40.50.30.a.1 Parking and Housing
40.50.30.a.2 Facility Rental
40.50.30.a.3 Dedicating the Revenue
40.50.40 - Income from Sale of Bonds 2003-08-15
40.50.40.a Illustrative Entries
40.50.40.a.1 Bond Issue Receipt
40.50.40.a.2 Receipt from Bond Issue
40.50.50 - Cash Over and Short 2003-08-15
40.50.50.a How do I record cash shortages and overages?
40.50.50.b Illustrative Entries
40.50.50.b.1 Cash Over
40.50.50.b.2 Cash Short
40.50.60 - Unidentifiable Receipts 2003-08-15
40.50.60.a Illustrative Entries
40.50.70 - Prior Biennium Recoveries 2003-08-15
40.50.70.a Where do I record prior biennium recoveries?
40.50.70.b Illustrative Entries
40.50.70.b.1 Local Funds
40.50.70.b.2 Treasury Funds
40.50.75 - Immaterial Prior Period Adjustment 2003-08-15
40.50.80 - Interest Income 2003-08-15
40.50.80.a Illustrative Entries
40.50.80.a.1 Pooled Investment Interest
40.50.80.a.2 Accrued Interest
40.50.80.a.3 Payment of Interest

40.60 - Expenditures
40.60.10 - Purchasing 2003-08-15
40.60.10.a What are purchase requisitions?
40.60.10.b What should be included on a purchase requisition?
40.60.10.c What is a purchase order?
40.60.10.d What is a purchase order used for?
40.60.10.e Competitive Bidding Requirements
40.60.10.f Purchasing Internal Control Elements
40.60.10.g Budget Authority/Coding
40.60.10.h Where should deliveries be made?
40.60.10.i Process for handling deliveries.
40.60.10.j When is an invoice considered approved?
40.60.20 - Encumbrances 2003-08-15
40.60.20.a What is an encumbrance?
40.60.20.b Where do I record encumbrances?
40.60.20.c Which funds are subject to encumbrance accounting
40.60.20.d Encumbrance Policies
40.60.20.e Liquidating an encumbrance.
40.60.20.f Types of liquidations
40.60.20.g Where do I record liquidations?
40.60.30 - Paying the Bills 2003-08-15
40.60.30.a What source documents are required when paying bills?
40.60.30.b Who authorizes expenses for goods and services?
40.60.30.c Where do I record accounts payable documents?
40.60.30.d How to verify accounts payable documents
40.60.30.e When should payments be reconciled?
40.60.30.f How do I verify payments on goods and services?
40.60.30.g When should payments be made?
40.60.30.h How are due dates for payments determined
40.60.30.i Internal control elements for disbursements
40.60.30.j What should be done with blank vendor check stock?
40.60.40 - Payroll Vendor Payments 2003-08-15
40.60.40.a FMS Pending Payment Report (BM3105)
40.60.40.b FMS Processed Batch Reports (GA1201 and GA1202)
40.60.40.c What are the general ledger’s batch identifiers?
40.60.40.d When are payroll vendor payments processed?
40.60.40.e Where are payroll vendor payments displayed?
40.60.50 - Recovery of Expenses 2003-08-15
40.60.50.a Recovery of Expenses
40.60.60 - Sales and use tax 2003-08-15
40.60.60.a What is sales tax?
40.60.60.b What is use tax?
40.60.70 - Belated Claims 2003-08-15
40.60.70.a What are belated claims?
40.60.70.b Requesting payment for belated claims.
40.60.70.c Criteria for valid belated claims.
40.60.80 - Affidavit of Lost Checks 2003-08-15
40.60.80.a How to report a lost or destroyed check
40.60.80.b How to report a check that has been forged
40.60.90 - Independent Contractors 2003-08-15
40.60.90.a What are independent contractors?
40.60.90.b Considering hiring a consultant/contractor?


50.10 - Transfers
50.10.10 - Operating Transfers 2011-12-28
50.10.10.a Operating Transfers
50.10.10.b Illustrative Entries
50.10.10.c Operating Transfers Within a Single Fund
50.10.20 - "T" Transfers
50.10.20.a What Function Does a "T" Transfer Serve?
50.10.20.b Are There Restrictions on the Use of "T" Transfers?

50.20 - Payroll
50.20.10 - Payroll Overview 2003-08-15
50.20.20 - PPMS Tables 2003-08-15
50.20.20.a The Institution Parameter Table, PPMS Table PS9001
50.20.20.b Parameter Numbers 302 to 311
50.20.20.c Parameter Numbers 329-332
50.20.20.d Parameter #1014 – Benefits Option
50.20.20.e Parameter #1016 – Prepaid Deduction Account Code
50.20.20.f Parameter #1031 – Employer Cost Default Account
50.20.20.g Parameter # 1032 – Health Cost Option
50.20.20.h Deduction Table, PPMS Table PS9002
50.20.20.i Transaction Codes
50.20.20.j Account Codes
50.20.20.k Vendor Numbers
50.20.20.l Deduction Payment Method
50.20.20.m Workstudy Split Table, PPMS Table PS9046
50.20.30 - Reconciling PPMS to FMS 2003-08-15
50.20.30.a What PPMS reports are used for reconciling to FMS?
50.20.30.b Which FMS reports are most useful for reconciling to PPMS?
50.20.30.c How does the payroll process affect a college’s local account?
50.20.40 - PPMS Scheduling System 2003-08-15
50.20.40.a What are the PPMS jobs/job groups?
50.20.50 - Illustrated Entries to FMS for a Hypothetical Payroll 2003-08-15
50.20.50.a PS1425 – Vendor Payment Liability Report
50.20.50.b PS1425 – Payroll Expense EFT Summary
50.20.50.c FMS Daily Processed Batch ID-09
50.20.50.d FMS Daily Processed Batch ID-06
50.20.50.e FMS Daily Processed Batch Summary of GL Transactions
50.20.50.f Accrued Payroll Transactions, Batch ID 07 and 06
50.20.60 - Reconciling Fund 790 2003-08-15
50.20.60.a What reports are useful for reconciliation of fund 790? FMS Report
50.20.60.b PPMS Reports
50.20.60.c Tips to aid in reconciliation
50.20.70 - Miscellaneous Payroll Procedures 2003-08-15
50.20.70.a How are final payments for deceased employees processed?
50.20.70.a.1 Final Check Disposition
50.20.70.b Unemployment Costs Procedures
50.20.70.b.1 Details of Unemployment Cost Procedures
50.20.70.c Sick Leave Buyout at Retirement
50.20.70.c.1 Non-allotted and Grants and Contracts – Estimates and Reserve Accounts
50.20.75 - TIAA/CREF Negative Contributions 2005-10-12
50.20.75.a What are net-negative contributions?
50.20.75.b Are PPMS processes available to assist with net-negative contributions?
50.20.75.c What are the FMS procedures related to net-negatives?
50.20.75.d FMS Example:

50.30 - Grants and contracts.
50.30.10 - Definitions 2003-08-15
50.30.20 - Grant / Contract Management 2003-08-15
50.30.20.a What should be considered when applying for a grant or contract?
50.30.20.b Signature / Review Process
50.30.20.c Grant / Contract Checklist
50.30.20.d Accounting Codes Used in Grants and Contracts
50.30.20.d.1 Expenditure Codes
50.30.20.d.2 Valid Revenue Source Codes
50.30.40 - FMS/PPMS Reports for Grants and Contracts 2003-08-15
50.30.50 - Billing Grants and Contracts 2003-08-15
50.30.50.a Where are original invoice filed and what are the general responsibilities related to invoicing?
50.30.50.b How are grant and contract costs tracked?
50.30.50.c Where should payments received on grants and contracts be processed?
50.30.50.d How do I determine when to bill on a grant or contract?
50.30.50.e What billing forms should I use for grants or contracts?
50.30.50.f Request for Payment/Reimbursement
50.30.50.g Requesting Federal Funds Via e-payments
50.30.50.g.1 What is an e-payments request based upon?
50.30.50.h How do I record payments requests for grants/contracts?
50.30.50.i How do I track revenue from federal grants and contracts?
50.30.50.j Coding Reimbursement Contracts with other State Agencies
50.30.50.k Coding Receipts from Non-State Revenue Sources
50.30.50.l Common Receipting Procedures and Practices
50.30.60 - Grants and Contracts Table Maintenance 2003-08-15
50.30.60.a Budget Update
50.30.70 - Indirect/Administrative Allowance/Overhead 2003-08-15
50.30.70.a Federal Grant and Contract Indirect
50.30.70.a.1 When are indirect costs factored into a grant?
50.30.70.a.2 How are indirect costs applied against a grant?
50.30.80 - Time and Effort 2003-08-15
50.30.80.a Records of Time and Effort
50.30.80.b Record Keeping Requirements
50.30.80.b.1 Dedicated work assignment
50.30.80.b.2 Split work assignment
50.30.80.c How are time and effort documentation used?

50.40 - Financial Aid
50.40.10 - Federal Grants and Aid 2003-08-15
50.40.10.a SEOG and Pell Grants
50.40.10.a.1 The Financial Aid Program Code (FAPC)
50.40.10.a.2 Establishing An Account Code
50.40.10.a.3 Draw Down of Pell/SEOG Award
50.40.10.a.4 Calculating Pell/SEOG Draw Down Amount
50.40.10.a.5 Reconciliation
50.40.10.a.6 Pell and SEOG Grant Administrative Cost Allowance
50.40.10.a.7 SEOG Match
50.40.10.b Stafford Loan (GSL)
50.40.10.b.1 Establishing An Account Code
50.40.10.c Federal Work-Study (FWS)
50.40.10.c.1 Establishing An Account Code
50.40.10.c.2 Can the payroll system be used to automate the split coding?
50.40.10.c.3 Allowable Charges
50.40.10.c.4 Reconciliation
50.40.10.c.5 Off-Campus Federal College Work-Study
50.40.10.d Title IV Refunds (Return to Title IV: R2T4)
50.40.10.d.1 What are the Statutory and Regulatory Citations for R2T4?
50.40.10.d.2 Summary of R2T4 Refund Requirements
50.40.10.d.3 Excludable Costs
50.40.10.d.4 Return To Title IV Refund Calculation Data
50.40.10.d.5 Steps in processing a R2T4
50.40.10.d.6 Provide a fee code for student refunds
50.40.20 - State Grants and Aid 2003-08-15
50.40.20.a State Need Grant
50.40.20.b Establishing An Account Code
50.40.20.c The Financial Aid Program Code (FAPC)
50.40.20.c.1 Drawn Down State Need Grant Award
50.40.20.c.2 Reconciliation
50.40.20.d State Work Study
50.40.20.d.1 Establishing an Account Code
50.40.20.d.2 Drawdown of State Work Study Award
50.40.20.d.3 Reconciliation
50.40.20.e Waivers
50.40.20.e.1 Establishing An Account Code
50.40.20.e.2 The Financial Aid Program Code (FAPC).
50.40.20.f Workfirst Work Based Learning Tuition Assistance
50.40.20.f.1 Establishing an Account Code
50.40.20.f.2 Establishing A Financial Aid Program Code (FAPC)
50.40.20.f.3 Reconciliation
50.40.20.f.4 Reimbursement
50.40.20.g Worker Retraining Financial Aid
50.40.20.g.1 Establishing an Account Code
50.40.20.g.2 Establishing a Financial Aid Program Code (FAPC)
50.40.20.g.3 Reimbursement
50.40.30 - Local Scholarships and Grants 2003-08-15
50.40.30.a Establishing an Account Code
50.40.30.b Establishing A Financial Aid Program Code (FAPC)
50.40.30.c Reconciliation
50.40.30.d Booster Clubs/Foundations
50.40.30.e Institutional Financial Aid Fund (3.5%)
50.40.30.e.1 Establishing An Account Code
50.40.30.e.2 Collecting 3.5% from Tuition
50.40.30.e.3 Note of Caution concerning the Institutional Financial Aid Fund
50.40.40 - Use of Fund 846 to Record Scholarships and Fellowships 2005-06-28
50.40.40.a Recording State Allocated Financial Aid Funds
50.40.40.b Recording Aid From Grant/Contracts Such as PELL/SEOG/WorkFirst
50.40.40.c Alternate coding if the Grant/Contract is to be Maintaned in Fund 145

50.50 - Fee Calculation
50.50.10 - Fee Calculation 2005-02-25
50.50.10.a Fee Calculation Components
50.50.10.b What registration transactions update Customer Accounts?
50.50.10.c Questions to ask when the charges in Customer Accounts are not correct:
50.50.10.d How can I update tuition and fees after a student has registered?
50.50.10.e Refund Processing Facts
50.50.10.f Fee Calculation Errors
50.50.10.g Common Fee Calculation Errors
50.50.20 - Fee Pay Status 2005-01-11
50.50.20.a How does Fee Calculation use fee pay status codes and in what order?
50.50.30 - Tuition Calculation Table (BM1010) 2012-03-28
50.50.30.a College controlled sections of the Tuition Calculation Table Screen
50.50.30.b Tuition Calculation Table List Function
50.50.30.c FEE PAY STATUS (First Section of Tuition Calculation Table)
50.50.30.d Data Elements of the Tuition Calculation Table (Second Section)
50.50.30.d.1 BM1010 - Standard Section
50.50.30.d.2 BM1010 - Standard Fee Limit
50.50.30.d.3 BM1010 - Standard Limit Type
50.50.30.d.4 BM1010 - Standard Over Limit Fee Code
50.50.30.d.5 BM1010 - Waiver
50.50.30.d.6 BM1010 - FAPC Code
50.50.30.d.7 BM1010 - Waiver Calculation Ind
50.50.30.e SUPPLEMENTAL FEES (Third Section)
50.50.30.f SUPPLEMENTAL TUITION (Fourth Section)
50.50.40 - The Fee Code Table (BM1001) 2005-01-11
50.50.40.a Fee Codes reserved for and defined by SBCTC-IT/SBCTC
50.50.40.b Fee Code Table Fields Affecting Fee Calculation
50.50.40.c Fee Code Table Overrides
50.50.50 - Financial Aid Program Code (FAPC) Table (BM1002) 2005-01-11
50.50.50.a Standard Fee Calculation Waiver Coding
50.50.50.b The Waiver Report (BM1719J)
50.50.50.c How is the Revenue Indicator field used?
50.50.50.d Options for scheduling the Waiver Report (BM1719)

50.60 - FMS/AFRS Interface
50.60.10 - How is FMS data transferred to AFRS? 2003-08-15
50.60.10.a Major Crosswalk Differences
50.60.10.a.1 What are the types of “cross walks”?
50.60.10.b Manual Adjusting Entries and Opening Entry Differences
50.60.10.c Community and Technical Colleges’ presentation in CAFR
50.60.20 - In-Process Reports 2003-08-15
50.60.20.a Vendor Payment Advance (VPA)
50.60.20.b Payment to the State Treasurer
50.60.20.c Treasury Funds and Treasury Cash
50.60.20.d FMS GL 4310 to GL 71xx in AFRS
50.60.20.e FMS Entry vs. Documents Processed by the Treasurer
50.60.20.f Bank Account Analogy
50.60.20.g FMS Reports used by SBCTC to create the In-Process Report
50.60.20.h Illustrative Entry for Cash Receipts GL 7110
50.60.20.i Illustrative Entry for Cash Disbursements GL 7120
50.60.20.j Illustrative Entry for JVs GL 7140
50.60.20.k VPA
50.60.20.l Resolving In-Process Out of Balances
50.60.30 - FMS Errors 2003-08-15
50.60.30.a Source of Error Reports
50.60.30.a.1 CR2353 – AFRS Not Reported
50.60.30.a.2 CR2355 – AFRS Extract Error List
50.60.30.b Transaction Code 026 in Treasury Funds
50.60.30.c Fixing FMS Errors
50.60.40 - AFRS Rejections 2003-08-15
50.60.40.10 AFRS Edits
50.60.60 - Open Entry Differences 2003-08-15

50.65 - Vendor Payment Advance
50.65.10 - Vendor Payment Advance Process 2003-08-15
50.65.10.a Legal References for VPA
50.65.10.b How is the amount of the advance determined?
50.65.20 - Accounting for VPA Expenditure Transactions 2003-08-15
50.65.20.a How is the original advance recorded?
50.65.20.b How do I record payments that will be reimbursed through the VPA process?
50.65.20.b.1 Using the Invoice Screen to Make Vendor Payments
50.65.20.b.2 Using the Cost Transfer Screen for VPA Transactions
50.65.20.b.3 Using the General Accounting Transaction Screen for VPA Activity
50.65.30 - VPA Activity Reports 2003-08-15
50.65.30.a Which report displays detailed vendor payment advance activity?
50.65.30.b Where is VPA summary information by fund reported?
50.65.40 - Monthly VPA Reimbursement Processes 2003-08-15
50.65.40.a How do I get reimbursed for vendor payment advance expenditures?
50.65.40.b Receipting a Vendor Payment Advance Reimbursement
50.65.40.b.1 Job Group FG012M
50.65.40.b.2 Reversal of General Ledger 5150
50.65.50 - Reconciling Vendor Payment Advance General Ledgers 2003-08-15
50.65.50.a The In-Process Report
50.65.50.b Reconciling GL5150 Between Funds
50.65.50.c Keeping GL1350 and GL5150 in Balance
50.65.60 - Requesting Reimbursement for Capital Projects 2003-08-15
50.65.60.a Using TC002 to Record Capital Expenditures
50.65.60.b Requesting Reimbursement from OST for Capital Expenditures
50.65.60.c Illustrated Entries for Combined Expenditures
50.65.60.d What can I do if I don’t want one day out of balance?
50.65.70 - Tracking VPA during Fiscal Year closing? 2003-08-15
50.65.70.a Repayment of Initial Advance
50.65.70.a.1 Entry if Initial Advance Greater than the Final Month’s Expenditures.
50.65.70.a.2 Entry if Initial Advance Less than the Final Month’s Expenditures
50.65.70.b How do I re-establish my advance for the new biennium?

50.70 - Endowments/Foundations
50.70.10 - To be provide 2003-08-15

50.80 - Year End
50.80.10 - OFM Cut-Off procedure 2003-08-15
50.80.15 - FMS Cut-Off procedure 2012-03-28
50.80.15.a Phase I
50.80.15.b Phase II
50.80.15.c Phase III
50.80.15.d Phase IV
50.80.15.d.1 Opening Entries
50.80.15.d.2 Close To Open.
50.80.15.d.3 Adjusting Entries
50.80.15.d.4 Checklist
50.80.15.d.5 Disclosure Forms
50.80.20 - Deposits-In-Transit 2003-08-15
50.80.20.a Recording Deposit-in-Transit Entries Using Customer Accounts
50.80.20.a.1 Record Receipt of Deposit-in-Transit
50.80.20.a.2 Reversing the receivable and Deposit-in-Transit in the New Year
50.80.30 - Manual Method of Processing Payables at Year End 2003-08-15
50.80.30.a Manual Method at Biennium Close
50.80.30.a.1 Fund Type 1
50.80.30.a.2 Fund Type 3
50.80.30.b Manual Method at Fiscal Year Close
50.80.30.b.1 Fund Type 1 – Fund 001
50.80.30.b.2 Fund Type 1 – Capital Projects
50.80.30.b.3 Fund Type 3
50.80.30.b.4 Fund Type 2 and 4
50.80.35 - Automated Method for Accruing Expenditures 2003-08-15
50.80.35.a Required Criteria for Using the Automated Accrual Process
50.80.35.b Transaction Codes for Automated Accruals
50.80.35.c Scheduling the Automated Accrual Process
50.80.40 - Accrued Treasury Account Activity 2003-08-15
50.80.40.a How do I get reimbursed for payment of accrued Treasury account activity?
50.80.40.b How do I track accrued expenditure activity for reimbursement?
50.80.45 - Illustrative Entries for Expenditure Accruals 2003-08-15
50.80.45.a Local general funds(fund type 3), with an encumbrance.
50.80.45.b Proprietary Funds
50.80.45.c Treasury Operating Funds with an Encumbrance
50.80.45.d Treasury Capital Funds with an Encumbrance
50.80.45.e Handling the Daily Cash Out-of-Balance Condition
50.80.45.e.1 Option 1 for handling Daily Cash Out-of Balance
50.80.45.e.2 Option 2 for Handling Daily Cash Out-of Balance
50.80.50 - The Closing Process for Receivables at Year End 2003-08-15
50.80.50.a Are amounts due for summer or fall quarter tuition receivables at June 30?
50.80.50.b Transaction Codes Used for First Year of a Biennium
50.80.50.b.1 Fund Types 2, 3, 4, AND 5
50.80.50.b.2 Fund Type 1 (Single year appropriations in Fund 001)
50.80.50.b.3 Fund Type 1 (Biennial appropriations - Fund 057, 060, 253)
50.80.50.c Transaction Codes Used for the Receivables to Offset Expenditures at Mid-Biennium
50.80.50.c.1 Fund Type 2 and 4
50.80.50.c.2 Fund Type 5
50.80.50.c.3 Fund Type 3
50.80.50.c.4 Fund Type 1 (Biennial appropriations - Fund 057)
50.80.50.c.5 Fund Type 1 (Single year appropriations in Fund 001)
50.80.50.d Transaction Codes for revenue receivables at the end of a biennium
50.80.50.d.1 Fund Types 2, 3, 4, and 5
50.80.50.d.2 Fund Types 1
50.80.50.e Transaction Codes for Expenditure Receivables at the End of a Biennium
50.80.50.e.1 Fund Type 2 and 4
50.80.50.e.2 Fund Type 5
50.80.50.e.3 Fund Type 3
50.80.50.e.4 Fund Type 1
50.80.55 - NSF Checks: 2003-08-15
50.80.55.a NSF Check Example
50.80.55.b Shortcut for Coding NSF Checks
50.80.60 - Allowance for Doubtful Accounts 2003-08-15
50.80.60.a Is the allowance account coding the same for all fund types?
50.80.60.b Allowance account coding samples by fund type
50.80.60.b.1 Fund Types 1, 3 and 5
50.80.60.2 Fund Type 4
50.80.65 - Interagency receivables/payables 2012-03-28
50.80.65.a What are the deadlines for billing other state agencies?
50.80.65.b When are invoices to SBCTC due?
50.80.65.c What is the deadline for requesting equipment reimbursements from SBCTC-IT?
50.80.65.d What General Ledgers are used for interagency receivables and payables?
50.80.65.e How do other agencies code receivables and payables to identify specific colleges within the system?
50.80.65.f Reconciling with other agencies
50.80.65.g What about receivable/payables between the colleges and with SBCTC?
50.80.65.h State Agency Contact List
50.80.65.i Interagency Accrual Illustrative Entries
50.80.65.i.1 Biennium Close
50.80.65.i.2 Fiscal Year Close
50.80.65.i.3 Estimated Billing's Received
50.80.65.i.j Is additional tracking required for estimated accruals?
50.80.70 - Interfund receivables/payables 2003-08-15
50.80.70.a Revenue/Expenditure Transfers 25th mo
50.80.70.a.1 Options for Recording the “Due From” Half of the Transaction
50.80.70.a.2 Options for Recording the “Due To” Half of the Transaction
50.80.70.b How are treasury cash accruals reimbursed or remitted?
50.80.75 - Investment Valuation 2003-08-15
50.80.80 - Inventory and the Closing Process 2003-08-15
50.80.80.a Entries to Adjust Inventory Balances
50.80.85 - Negative Cash Balances 2003-08-15
50.80.85.a How do I address negative cash balances prior to closing?
50.80.85.b What needs to be done in the new year?
50.80.90 - Using SMART to Assist with Closing Process 2003-08-15
50.80.90.a Manual Adjusting Entries
50.80.90.a.1 How are manual adjusting entries coded?
50.80.90.a.2 What happens to manual adjusting entries in the new year?
50.80.90.a.3 Manual Entries at Fiscal Year-End
50.80.90.a.4 Manual Entries at Second Year of Biennium
50.80.90.a.5 Manual Entries Not Affected by Year of Biennium
50.80.90.b Opening Entries – How Manual Adjusting Entries are Recorded in the New Year
50.80.90.b.1 Transcodes for Opening Entry Adjustments
50.80.90.b.2 Differences Between Transaction Codes S and R
50.80.90.c Using SMART to Report Note Disclosures
50.80.95 - The FMS Close Open Process 2003-08-15
50.80.95.a What FMS processes are involved in the Close/Open process?
50.80.95.a.1 Process One
50.80.95.a.2 Process Two
50.80.95.b Can I test the close/open process before actual closing?
50.80.95.c Open Entry Differences
50.80.95.c.1 Opening Differences Resulting from Manual Adjusting Entries
50.80.95.c.2 Opening Differences Caused by Sub Ledger/GL Differences
50.80.95.c.3 How do I check opening general ledger balances for differences?


60.10 - Auditing
60.10.10 - State Audit 2003-08-15
60.10.10.a Authority
60.10.10.b What are the state auditor’s responsibilities?
60.10.10.c What are the general procedures required to prepare for an audit by SAO?
60.10.10.d Audit Notification and Expectation of actual Audit Activities
60.10.10.e Communicating the Audit Results
60.10.10.f Responding to Audit Issues
60.10.20 - Federal Audits 2003-08-15
60.10.20.a Federal Funding
60.10.30 - SBCTC Operations Reviews 2003-08-15
60.10.30.a What does a operations review consist of?

60.20 - Banking
60.20.10 - Positive Pay 2003-08-15
60.20.10.a Positive Pay
60.20.20 - Acquiring Banking Services 2003-08-15
60.20.20.a College Authority to Contract for Banking Services
60.20.20.b Sample Checklist for Banking RFP
60.20.30 - E-Commerce 2003-08-15
60.20.30.a E-Commerce

60.40 - Internal Control
60.40.10 - To be provided 2003-08-15

60.50 - Meals and Refreshments
60.50.10 - To be provided 2003-08-15

60.55 - Travel
60.55.10 - To be provided 2003-08-15

60.60 - General Ledger Monitoring
60.60.10 - To be provided 2003-08-15

60.70 - Risk Management
60.70.10 - Services 2006-03-02
60.70.10.a Services Provided by Division of Risk Management
60.70.20 - Insurance 2003-08-15
60.70.20.a Liability
60.70.20.b Commercial Carriers
60.70.30 - Tort Claims 2006-03-03
60.70.30.a What information is required when filing a claim?
60.70.30.b Requirement for Reporting Serious Incidents
60.70.40 - College Responsibility for Risk Management 2003-08-15

60.80 - Service Contracts
60.80.10 - Personal and Purchased Services Contracts 2006-03-03

60.90 - Records
60.90.10 - State Board Role 2006-04-11
60.90.20 - College Role 2003-08-15


70.10 - Integrated Postsecondary Education Data System (IPEDS)
70.10.10 - Background/General Information 2003-08-15
70.10.10.a How do I submit IPEDS financial data?
70.10.10.b What resources are available for gathering and reporting IPEDS data?
70.10.10.c How can I access the IPEDS data for research purposes?

70.20 - Tax Reporting
70.20.10 - IRS 1098-T 2012-03-28
70.20.10.a What is IRS 1098?
70.20.20 - IRS 1099-MISC 2012-03-28
70.20.20.a What is IRS 1099-MISC?
70.20.30 - Sales and Use Tax, B&O Tax 2006-03-08
70.20.30.a What is sales tax?
70.20.30.b What is use tax?
70.20.30.c Calculating Use Tax
70.20.30.d Sales and Use Tax Exemptions
70.20.30.e Sales and Use Tax Rates
70.20.30.f When do colleges collect retail sales tax?
70.20.30.g Sales Tax collection and remittance procedures: College Bookstore Example
70.20.30.h Filing the State DOR Excise (sales tax) Return
70.20.30.h.1 FMS reports used as a basis for excise tax returns
70.20.30.i Relieving the Liability/FMS Entry
70.20.30.i.1 Other college operations requiring sales tax collection.
70.20.30.j When do I have a use tax liability?
70.20.30.k Recording Use Tax liability
70.20.30.k.1 When do I remit use taxes?
70.20.30.k.2 FMS sales/use tax table maintenance
70.20.40 - Leasehold Excise Tax 2003-08-15
70.20.40.a What is leasehold excise tax?
70.20.50 - Unrelated Business Income Tax (UBIT) 2006-03-03
70.20.50.a What is unrelated business income tax?
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