INTRODUCTION
01-001 Formulation, Issuance and Revision
ACCOUNTING AND FINANCIAL REPORTING
05.001 Accounting and Financial Reporting - Role and Responsibilities
05.002 Accounting and Financial Reporting
05.005 Description of Accounting Periods
05.110 Chart of Account Administration
05.115 Accounting for Intangible Assets
05.240 Accounting for Receivables
05.271 Inter-Institutional and Inter-Fund Loans
05.321 Compensated Absences Accounting
05.331 Accounting for Other Post-Employment Benefits (OPEB)
05.553 Accounting for Facilities and Administrative (F&A) Cost Recoveries
05.650 Accounting for Interfund Transactions
05.711 Budgeted Operated Fund Balances
05.712 Accounting for Designated Operating Funds
05.713 Fiscal Operation of Service Centers
05.736 Accounting for Venture Development Funds
05.780 Accounting for Capital Projects
Section 1: OSBHE Accounting (FASOM)
Section 2: Account Codes (FASOM)
Section 6: General Accounting (FASOM)
AUDITING
10.001 Auditing - Roles and Responsibilities
Fraud, Waste, and Abuse Reporting
Auxiliary Enterprises
15.001 Auxiliary Enterprises and Other Activities - Roles and Responsibilities
15.105 Auxiliary Enterprise Indirect Cost Allocation
Section 9: Auxiliary Enterprise and Service Accounts (FASOM)
Budgeting
20.001 Budgeting - Roles and Responsibilities
CONFIGURATION MANAGEMENT
25.005 Installation of FIS and HRIS OUS Baseline Changes in Production
COST ACCOUNTING
Section 3: Cost Accounting (FASOM)
DEBT FINANCING AND MANAGEMENT
35.001 Debt Financing & Management - Roles and Responsibilities
35.100 Returning Excess Bond Proceeds
ELECTRONIC COMMERCE
40.005 Policy Guidelines for Electronic Commerce
ENDOWMENT MANAGEMENT
45.001 Endowment Management - Roles and Responsibilities
FACILITIES MANAGEMENT
50.001 Facilities Management - Roles and Responsibilities
FIXED ASSETS ADMINISTRATION
55.100 Fixed Assets Accounting
55.105 Fixed Assets Library Accounting
55.110 Fixed Assets Building Component Depreciation
Section 8.01
Section 8.02: Fixed Assets - Rental of Facilities (FASOM)
Section 8.03: Fixed Assets - Non-Expendable Personal Property (FASOM)
Section 8.04: Fixed Asets - Expendable Property (FASOM)
Section 8.05: Fixed Assets - Rededication of Facilities (FASOM)
FRINGE BENEFITS
66.100 Bicycle Commuter Benefit
GENERAL OPERATIONS
56.100 Non-Travel Meals, Refreshements and Hospitality Expenses
56.200 Distribution of Moneys Appropriated for Clinical Legal Education Programs
56.250 House Bill 2500 Reporting
56.300 Identity Theft Prevention Program
56.400 Lost and Unclaimed Property
56.450 Vendor Payments to Nonresident Aliens
56.550 Taxpayer Identification Number (TIN) Matching
HUMAN RESOURCES
57.100 Military Leave Donation
57.200 Employee Recognition Awards
57.300 Employment Related Liabilities
LEGAL ISSUES
60.001 Legal Issues - Roles and Responsibilities
PAYROLL
65.001 Payroll - Roles and Responsibilities
Section 10-00-10-71 Personnel Payroll Index
Section 10-81 Aggregate HR Data Warehouse Access
Section 10-82 HRIS - Certification of Certain Distributed Payroll Processes (FASOM)
Section 10-83 Encumbrance Processing
Section 10-84: Overpayment and Repayment Processing (FASOM)
Section 10-85: Payroll Checks and Earnings Statements (FASOM)
Accounts Payable Checks - Check Stock Control Procedures
Check Stock Control Form - PDF
Check Stock Control Log Form - PDF
Check Stock Control Control Log Form - Excel
Check Stock Log Sample Entries - PDF
Check Stock Log Sample Entries - Excel
Section 10-86: HRIS Payroll Processing Calendar and Related Issues (FASOM)
Section 10-88: Payroll Processing Flow Chart
Section 10-88: Finance Feed System
PROCUREMENT AND CONTRACTING
70.001 Procurement - Roles and Responsibilities
70.100 Purchasing - Procurement Card
70.200 Contractor Travel Reimbursements
70.400 Purchasing and Accounts Payable
70.500 Procurement and Contracting
Section 13-04 Encumbrances (FASOM)
Section 13-06 Independent Contractor (FASOM)
Section 13-09 Personnel Recruiting Firms (FASOM)
Research and Sponsored Programs
75.001 Research and Sponsored Programs - Roles and Responsibilities
Section 5-01 Grants and Contracts - General Administration (FASOM)
Section 5-02 Graduate Fee Remisions (FASOM)
Section 5-03 Specialized Service Facilities (FASOM)
Section 5-04 Building Equipment Use or Depreciation Allowance (FASOM)
RISK MANAGEMENT AND INSURANCE
80.001 Risk Management - Roles and Responsibilities
Student Financial Aid
85.001 Student Financial Aid - Roles and Responsibilities
Section 12: Student Financial Aid and Services
OSBHE Financial Administration Standard Operating Manual
TAXATION
90.001 Taxation - Roles and Responsibilities
90.100 Use of Institutional Tax Identification Numbers
TRAVEL
95.001 Travel and Transportation Administration and Expenses
Air Travel and Use of Mileage Bonuses
Treasury Management
105.001 Treasury Management - Roles and Responsibilities
105.100 Treasury Management Operations
105.200 Foreign Programs and Payments
105.300 Replacement and Returned Checks