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Office of Internal Audits
(828)262-2281
watersre@appstate.edu

© 2005 Appalachian State University
Website maintained by Robin Waters

Accounting

Procedures

• Procedure 1 - Budget Establishment
• Procedure 2 - Budget Revisions - Approval
• Procedure 3 - Online Budget Transfers
• Procedure 4 - Check Request Procedure
• Procedure 5 - Purchasing Through the Central Petty Disbursing Fund
• Procedure 6 - Purchasing Through the University Procurement Request

Procedure 1 - Budget Establishment

Procedure References - Refer to the Policy Statement 1 - Budget Administration, Policy Statement 2 - Base Budgets, and Policy Statement 3 - Budget Adjustments/Revisions, for specific instructions/information.

Procedure Description - All programs and departments receiving any type of financial support at Appalachian State University must have a budget established at July 1 to begin the fiscal year. If a base budget has not been established, the Budget Allocation Form (see ACC Append 1) must be completed to establish an annual budget.

Procedure - Even though departments/programs will differ from area to area, the following general steps are required for budget establishment or for adjustment to a base budget:

• Base budgets are automatically allocated at July 1 to begin the fiscal year. Approved increases/ reductions are allocated to the Chancellor and each Vice Chancellor from the Appalachian State University Budget Office. Budget Allocation Forms (see ACC Append 1) accompany allocations. In April or May of the preceding fiscal year, base budgets may be reviewed and revised for the upcoming fiscal year. Revisions must be reflected on the Budget Allocation Form.
• The Chancellor and each Vice Chancellor may distribute increases/reductions to program areas or deans who further allocate funds within their areas of responsibility.
• Budgeted funds must remain in the specific 1000 object from which it is allocated. This statement is true of every object except 2000 through 5000 pools. Amounts may be budgeted as necessary for 2000, 3000, 3100, 3200, 4000, and 5000 as long as they do not exceed the total 2000 through 5000 amount allocated by the appropriate Vice Chancellor.

If additional funds are required in any of the 1XXX objects or a transfer is required from a 1XXX object into a 2000 through 5000 object, a Request for Budget Revision Form must be completed. (See ACC Append 2, ACC Proced 2).

• Program area/department budget manager analyzes expenditure requirements for the current fiscal year based upon prior year June 30th, expenditures listed on the Financial Records System (FRS) report. All known factors must be considered. Example: If postage will increase by 9% and $1,000 was budgeted last fiscal year, multiply $1,000 x 1.09 = $1,090 for current fiscal year based upon the percentage of increase. You will then determine another object that can be decreased to cover the postage increase or seek an increase from the appropriate division head.
• Complete Budget Allocation Form:

  Date: XX/XX/XX.

  Program/Department name.

  Subsidiary Ledger Program/Department account number: XX-1-XXXXX.

  Even-dollar budgeted amount by appropriate budget pool/object number as follows:

  1400 - Temporary Wage Pool(Includes all 14XX objects)

  191X - Legal and Accounting Fees

  1920 - Consultant Fees

  193X - Medical Fees

  1950 - Honorariums

  1970 - Academic Services

  1999 - Other Contracted Services

  2000 - Supplies and Materials Pool (Includes all 2XXX objects)

  3000 - Other Current Services Pool (Includes 34XX, 35XX, 3600, 3700, 3800 and 39XX objects)

  3100 - Travel (Includes 31XX objects)

  3200 - Communications (Includes 32XX objects)

  4000 - Fixed Charges Pool (Includes all 4XXX objects except 4800-utilized as a departmental reserve object)

  4800 - Reserve (Includes only 4800 for departmental reserve object)

  5000 - Capital Outlay - Equipment Pool (Includes all 5XXX objects except 5600 - reserved for Library Books which is a separate pool)

  5600 - Library Books (Includes all 56XX objects and may be used only in Purposes 107 and 151 for the Library)

  If any other pool/object is required that is not listed on the allocation form, such as 3300 Utilities or individualized revenue objects, insert the object number and amount on one of the blank lines.

  Total of all budgeted expenditure object amounts. (If budgeted revenue object amounts listed, list the total revenue on a separate blank line).

  Obtain program area manager/department head's signature.

For State Funds:

Return completed form to Dean or appropriate program head who will submit entire area to the Chancellor or appropriate Vice Chancellor. After verification is completed, the form will be returned to the University Budget Office for processing and posted into the accounting records on FRS.

For Institutional Trust Funds:

Areas must complete the Budget Allocation Form and return to the University Budget Office by June 1. The budgets will be processed and posted into the accounting records on FRS.

Procedure 2 - Budget Revisions - Approval

Procedure Description - All programs and departments supported by appropriated State funds requiring budget adjustments as described in Policy Statements area: Budget Adjustment/Revisions; specifically, Budget Revisions-Flexibility, and Receipt-Support within State Appropriated Funds-Budget Revisions, must complete and submit the Request for Budget Revision Form.

Procedure - When budget revisions of any type are required, these general steps are to be followed:

• Obtain Request for Budget Revision Form from the University Budget Office or access ASU Electronic Forms on the Web.
• Complete a Request for Budget Revision Form

Department Name and Phone Number: Department issuing request and telephone number of requestor.

Prepared By and Date: Person preparing request and the current date.

Building Name and Room Number: Requesting program area/department's building name and room number.

Subsidiary Ledger Program/Department Account Number and Object: XX-1-XXXXX-XXXX Complete account numbers including objects.

D or C: D=(Debit) increase in expenditure budget or decrease to revenue budget. C=(Credit) decrease in expenditure budget or increase to revenue budget.

Current Fiscal Year Amount: Even-dollar budget amount for entry to be recorded in current fiscal year only.

Permanent Revision Amount: Even-dollar budget amount for entry to be recorded in all succeeding fiscal years.

Revision can be submitted for both current year and permanently with dollar amount exactly the same for both or can be different amounts. (Example: A new position established at December 1 of current fiscal year six month's salary amount required and permanent the full 12 month's salary amount required.)

Justification for Request: A complete explanation including a description of how the mission of the University will be enhanced by the requested budget action, specific assessment measures to be employed, and the impact of this action on future budgets. Transfers involving objects 1110, 1210, and 1310 must include the position number, title, classification, grade, FTE, and dollar amount.

Approval Section: Signatures with the date of signature of the following: Department head, Dean, and the Vice Chancellor. The Vice Chancellor's Office will submit to the University Budget Office if approved, and the Budget Director will sign it if the form is complete.

Procedure 3 - Online Budget Transfers

Online Budget Transfers allow authorized personnel to enter budget transfers and receive approval by the Budget Office and Special Funds Accounting in a timely manner. This online service replaces the Electronic Funds Transfer system, which required overnight processing.

If the person authorized to process budget entries for a department changes, the administratively responsible department head should e-mail the name and the FRS operator number of the previous employee, and the new employee to Libby Clawson in the Controller's Office (clawsonea@appstate.edu). This action should occur as soon as possible to avoid budget transfer delays.

To Begin the Online Budget Process:

Sign on to FRS using your System Number, Operator Number and Password.

To access the system titled: FA REVIEWABLE SESSION CONTROL

When prompted for Screen: type 0R1 - PRESS THE ENTER KEY ONCE (Note: This is "numeric zero, alpha R, numeric one" not "alpha O, alpha R, alpha 1"

CAUTION!!!! DO NOT PRESS THE ENTER KEY AGAIN UNTIL YOU HAVE REACHED THE BOTTOM OF SCREEN 0R1 AND ALL DATA HAS BEEN COMPLETED.

Open a Reviewable Session - PRESS THE TAB KEY TWICE and type in the appropriate answer as follows: 

PRESS THE TAB KEY TWICE 

If other budget transfers are desired, you may continue on the same screen even if you will be making transactions through another account number; unless you are changing from State Funds to Special Funds, or vice versa, at which point you will need to open a new session. If no further revisions are necessary, proceed as follows: 

At this screen you will be able to review your session entries. It is recommended that you print this screen for your records. If you find there are mistakes you CANNOT adjust an entry but you can return to Screen OLB to add another transaction to correct the data or return to Screen 0R1 to first Close and then Delete it.

After review, if your Session is correct and complete, when prompted for 

The Budget Office or Special Funds Accounting will need to review your session data, approve and process it in order for your transactions to be posted to FRS. The Budget Office and Special Funds Accounting personnel will periodically, throughout each day, review and approve your sessions. If it is necessary that your session be posted immediately, please call the Budget Office at extension 6751 or Special Funds Accounting at extension 6419, whichever is applicable, to have it reviewed and processed.

Once approved and processed by the Budget Office or Special Funds Accounting, the data may then be viewed on FRS Screen 023 as a transaction and on Screen 019 as a revised balance.

NOTE: Departments should be aware that budget revisions entered on the first three (3) to four (4) calendar days of the month will not be approved or processed until FRS is operating in the new month. 

Procedure 4 - Check Request Procedure

Procedure Reference - Review ASU RESOURCE MANUAL Accounting Section, Policy Statement 15.  

Procedure Steps

• Make sure the item(s) you wish to order do not violate the restrictions outlined in Check Request Procedure. Do not split in order to remain under the $1500 threshold!
• If an item is carried in the warehouse, order it from the warehouse. Items carried by the warehouse are available through Gopher/ASU Policies and Procedures/Warehouse.
• If an item is a State contract item, be sure to place the order with a State contract vendor.

Accessing State Contracts (link)

From the Appalachian State University home page:

Click on: faculty/staff resources

Under Computing & Technology, click on: State Purchase and Contracts

Under Term Contracts, select: Term Contracts and Awarded Vendors

Select the appropriate search option to locate the contract you are seeking.    

A second way to access state contracts is on the Internet http://www.state.nc.us/PandC. You may call the Purchasing Office for guidance.

• Be sure that a sufficient free balance exists in the supply line of your budget.
• Call the vendor or mail the original copy of the Check Request form. Use the vendor's toll free number when possible.
• Select a Check Request to be used to confirm your order. (Check Requests are serialized by numbers beginning with the letter "S").
• Give your name, department name, room number and building as the "ship to" address, and the Check Request number as the order number. Include the catalog number, description, and quantity of materials required.
• Give the vendor the same "ship to" and "bill to" address exactly as follows:

  Your or Recipient's Name and telephone number
  Department Name
  Campus Box #, Room No. and Building Name
  Appalachian State University
  Boone, NC 28608

This will ensure that the vendor's shipment and invoice reach the department directly. (Do not use Check Request Procedure when ordering materials which cannot be mailed or shipped by carriers such as U.S. Mail, UPS, etc. Freight lines will not deliver beyond a delivery dock.)

• Ask the vendor's order clerk to "check stock" and then issue the order only for quantities available for immediate shipment (but for no more than $1500). There must be no "back orders."

  Receipt of Goods and Invoice 

• Consider each shipment and invoice as a complete order.
  • Upon receipt of the invoice, ensure that the actual price(s) of the item(s) match(es) the figure(s) listed on the related Check Request form.
  • Complete the Check Request, showing the item(s), quantity, the net discounted prices, date received, cost of shipping and the signature of the recipient. You must list all items received on the Check Request itself.
  • Send the completed Check Request with the invoice attached (stapled) to the Controller's Office within (5) five days of receiving the invoice.

  Acceptable Invoice 

• The invoice must set forth a complete description of materials ordered. The store name must be stamped on the invoice if it is not pre-printed.
• Invoices must be executed by typewriter, in ink or by indelible pencil.
• Invoices must be originals. The only exception is in cases when firms use standard business forms and issue their invoices on standard carbon copy forms which have imprinted thereon "Customer's Invoice" or like designation.
• The invoice must be positive evidence of goods received. Vendor invoices should bear the name of the firm and a description of the items ordered. The invoice must be made out to Appalachian State University.
• Check Request forms may be obtained by calling the Controller's Office - 2110. Forms are pre-numbered and a record will be maintained listing the form number and the Department receiving the form.

Procedure 5 - Purchasing Through the Central Petty Disbursing Fund

Procedure References - Refer to Accounting, Policy Statement 16, Purchases Through Petty Disbursing Funds.

Procedure Description - A Central Petty Disbursing Fund exists to accommodate small purchases and emergency purchases. This procedure does not replace the routine purchasing procedures; however, if the purchase meets the criteria outlined in Accounting, Policy Statement 16, it may be used in lieu of the regular purchasing procedures.  A Central Petty Disbursing Fund exists to accommodate small purchases, emergency purchases, and reimbursement for overnight camping permits.

Procedure Steps

ITEM IS NEEDED THAT MAY BE PURCHASED THROUGH THE PETTY DISBURSING FUND

Check with the Central Warehouse to make sure they do not have the needed item.

Make sure that any item is no more than $75.00 and that the total purchase will not exceed $100.00.

Check the appropriate budget account to make sure funds are available.

Complete a petty disbursing slip, indicating the following information in the labeled blocks:

• Date: Date of purchase.
• Quantity.: Quantity of each item to be purchased.
• Description: Description of each item.
• Max Cost: The maximum amount that each item should cost.
• Requesting Dept.: Name of requesting department.
• Requestor: Name of person requesting the purchase.
• Take petty disbursing slip to individual authorized to expend from the appropriate budget account, and have the following two blanks completed:
• Account Number: The nineteen digit number of the budget account to be charged for the purchase.
• Authorization: Signature of person authorized to expend from that account.

Make purchase and obtain an acceptable paid invoice/ receipt which meets the requirements outlined in Accounting, Policy Statement 16. Note: Requests for reimbursement must be submitted for payment within thirty calendar days from the date of purchase.

Take petty disbursing slip and paid invoice/receipt to the Petty Disbursing Officer in the Cashier's Office or the Controller's Office. If the purchase meets the requirements of Accounting, Policy Statement 16, the Petty Disbursing Officer will fill in the amount paid, date paid, and sign the slip.

When the Petty Disbursing Officer gives you the reimbursement money, sign the slip and return the original and paid invoice/receipt.

Return the duplicate copy of the petty disbursing slip to the individual responsible for the budget in your department.

The University cannot be responsible for the purchase if it does not meet the established Purchasing regulations and the requirements of Accounting, Policy Statement 16.

Procedure 6 - Purchasing Through the University Procurement Request

Refer to Accounting Policy Section 14 for details on the uses of requesting payment using the procurement request.

**This form requires a "minimum" of two signatures, one being the Department Head and then second being the Dean of College/ or Authorized Signature.

Procedure Steps

• Date of the request.
• Department Number, enter any departmental number required as a point of reference for your records.
• Person Originating Request.
• Department, name of department requesting the service.
• Requested Date of Delivery, enter the date this service should be received by the department.
• Check Distribution, indicate the date the associated check should be received and the location where the check should be sent. Include any specific instructions needed on documents that should accompany the check to be written and sent to the payee.
• Vendor, enter the payee's official company/person's name and complete mailing address.
• Vendor Number, if known include the company's federal tax ID or individual's social security number because this is required before a University check can be written.
• Service(s) being Requested, enter the following information for each service being paid for:
  • Item Number, consecutive number assigned to each requested service;
  • Quantity, number of services being requested;
  • Unit, unit of measure for the service being requested (each, dozen, pair, gross, etc.);
  • Description, a detailed description of the service being requested on the item number/line;
  • Unit Price, the actual unit price for this service;
  • Total Prices, the extended price for each item number/line, and
  • Total, a total of all extended prices on this Procurement Request.
• Enter the 12 digit ASU SL account number(s) that will be charged with this disbursement.
• Secure two signatures of the persons assigned the responsibility of approving all financial transactions that are to be posted to the SL account(s) indicated as well as the date that each approver signs this request.
• Secure the signature(s) of any other required approvers for the SL account(s) indicated.

Once the Procurement Request is completed it must be sent to the appropriate division of the ASU Controller's Office where the document will be reviewed for accuracy, completeness, validity, and for an adequate budget balance available to pay for the service.

The Controller's Office will have the check written to arrive at the desired location at the desired date if everything on the request is in order. If there are problems with the request, the Controller's Office will either call or return the document noting the problem found and any action required on the part of the requestor in order to have the check written.