TABLE OF CONTENTS |
||||||||||
PART 1: ADMINISTRATION | 1.0.0.0 | |||||||||
PART 2: STATEWIDE ACCOUNTING AND REPORTING SYSTEM (STARS) | 2.0.0.0 | |||||||||
CHAPTER 1: STARS AGENCY USER'S MANUAL | 2.1.0.0 | |||||||||
Section 1: Introduction | 2.1.1.0 | |||||||||
1. |
General | 2.1.1.1 | ||||||||
2. |
Background | 2.1.1.2 | ||||||||
3. |
System Objectives | 2.1.1.3 | ||||||||
4. |
System Overview | 2.1.1.4 | ||||||||
7. |
Classification Structure | 2.1.1.7 | ||||||||
8. |
System Input | 2.1.1.8 | ||||||||
9. |
Reports | 2.1.1.9 | ||||||||
Section 2: Classification Structure | 2.1.2.0 | |||||||||
1. |
General | 2.1.2.1 | ||||||||
10. |
Organizational Components | 2.1.2.10 | ||||||||
11. |
State Government Branches and Codes | 2.1.2.11 | ||||||||
12. |
Agency Titles and Codes (Alphabetical Sequence) | 2.1.2.12 | ||||||||
13. |
Agency Codes and Titles (Code Sequence) | 2.1.2.13 | ||||||||
14. |
Division Codes and Titles | 2.1.2.14 | ||||||||
15. |
Subdivision Codes and Titles | 2.1.2.15 | ||||||||
16. |
Section Codes and Titles | 2.1.2.16 | ||||||||
17. |
Subsection Codes and Titles | 2.1.2.17 | ||||||||
20. |
Program Classification Structure | 2.1.2.20 | ||||||||
23. |
Function Codes and Titles | 2.1.2.23 | ||||||||
24. |
Subfunction Codes and Titles | 2.1.2.24 | ||||||||
25. |
Functional Component Codes and Titles | 2.1.2.25 | ||||||||
26. |
Agency Program Codes and Titles | 2.1.2.26 | ||||||||
27. |
Agency Subprogram Codes and Titles | 2.1.2.27 | ||||||||
28. |
Agency Element Codes and Titles | 2.1.2.28 | ||||||||
29. |
Agency Subelement Codes and Titles | 2.1.2.29 | ||||||||
30. |
Fund Component | 2.1.2.30 | ||||||||
33. |
Fund Codes and Titles | 2.1.2.33 | ||||||||
34. |
Fund Group Codes and Titles | 2.1.2.34 | ||||||||
35. |
Fund Detail Codes and Titles | 2.1.2.35 | ||||||||
36. |
Subfund Detail Codes and Titles | 2.1.2.36 | ||||||||
40. |
Object Components | 2.1.2.40 | ||||||||
44. |
Revenue Character Codes and Titles | 2.1.2.44 | ||||||||
45. |
Revenue Object Codes and Titles | 2.1.2.45 | ||||||||
46. |
Expenditure Character Codes and Titles | 2.1.2.46 | ||||||||
47. |
Expenditure Major Object Codes and Titles | 2.1.2.47 | ||||||||
48. |
Expenditure Minor Object Codes and Titles | 2.1.2.48 | ||||||||
49. |
Detail Object Codes and Titles | 2.1.2.49 | ||||||||
50. |
Project Component | 2.1.2.50 | ||||||||
60. |
Relationship of Classification Structure Components | 2.1.2.60 | ||||||||
70. |
Auxiliary Codes | 2.1.2.70 | ||||||||
71. |
County-City-District Codes | 2.1.2.71 | ||||||||
72. |
County Codes and Names | 2.1.2.72 | ||||||||
73. |
City Codes and Names | 2.1.2.73 | ||||||||
74. |
District Codes and Names | 2.1.2.74 | ||||||||
75. |
Transaction Codes | 2.1.2.75 | ||||||||
76. |
Transaction Codes Related to Accounting Transactions |
2.1.2.76 | ||||||||
77. |
Transaction Codes - Impact on General Ledger | 2.1.2.77 | ||||||||
78. |
Transaction Codes - Special Requirements | 2.1.2.78 | ||||||||
79. |
Vendor Codes | 2.1.2.79 | ||||||||
80. |
1099 Indicator | 2.1.2.80 | ||||||||
81. |
General Ledger Account Codes and Titles | 2.1.2.81 | ||||||||
82. |
Subsidiary Codes | 2.1.2.82 | ||||||||
83. |
Multipurpose Codes | 2.1.2.83 | ||||||||
90. |
Coding Requirements | 2.1.2.90 | ||||||||
93. |
Programmatic Structure | 2.1.2.93 | ||||||||
94. |
Mini-Code Development | 2.1.2.94 | ||||||||
95. |
Subfund Code Structure | 2.1.2.95 | ||||||||
96. |
Mini-Code Detail Input Requirements | 2.1.2.96 | ||||||||
97. |
Mini-Code Table Look-Up Expenditure Transaction | 2.1.2.97 | ||||||||
98. |
Mini-Code - Expanded Expenditure Transaction | 2.1.2.98 | ||||||||
99. |
Mini-Code Table Look-Up Revenue Transaction | 2.1.2.99 | ||||||||
100. |
Mini-Code - Expanded Revenue Transaction | 2.1.2.100 | ||||||||
Section 3: Document Preparation | 2.1.3.0 | |||||||||
1. |
General | 2.1.3.1 | ||||||||
10. |
Overview of Document Preparation | 2.1.3.10 | ||||||||
11. |
Flow Chart of Document Preparation | 2.1.3.11 | ||||||||
12. |
General Document Preparation Instructions | 2.1.3.12 | ||||||||
20. |
Source Document Preparation | 2.1.3.20 | ||||||||
30. |
Preparation of Journal Voucher (STARS Form 01) | 2.1.3.30 | ||||||||
31. |
Journal Voucher - STARS Form 01 | 2.1.3.31 | ||||||||
32. |
Journal Voucher Preparation Instructions | 2.1.3.32 | ||||||||
33. |
Journal Voucher - Correction of Entry for Revenue | 2.1.3.33 | ||||||||
34. |
Journal Voucher - Classification of Revenue From Zero-Balance Clearing Subfund | 2.1.3.34 | ||||||||
35. |
Journal Voucher - Reimbursement of Expenditures | 2.1.3.35 | ||||||||
36. |
Journal Voucher - Transfer of Capital Improvement Bond Proceeds to Agency | 2.1.3.36 | ||||||||
50. |
Preparation of Deposit Slip | 2.1.3.50 | ||||||||
51. |
Deposit Slip | 2.1.3.51 | ||||||||
60. |
Preparation of Appropriation/Cash Transfer (STARS Form 30) |
2.1.3.60 | ||||||||
61. |
Appropriation/Cash Transfer (STARS Form 30) | 2.1.3.61 | ||||||||
62. |
Appropriation/Cash Transfer Preparation Instructions | 2.1.3.62 | ||||||||
63. |
Appropriation/Cash Transfer - Appropriation Transfer Within Agency | 2.1.3.63 | ||||||||
64. |
Appropriation/Cash Transfers - Appropriation Transfer Between Agencies | 2.1.3.64 | ||||||||
65. |
Appropriation/Cash Transfer - Operating
Transfer of Cash and Revenue Between Agencies, and/or Subfunds |
2.1.3.65 | ||||||||
66. |
Appropriation/Cash Transfer - Operating Transfer of Cash and Revenue Between Funds, Fund Groups, and Subfund Details | 2.1.3.66 | ||||||||
67. |
Appropriation/Cash Transfers - Transfers Indirect Costs Recoveries to General Fund | 2.1.3.67 | ||||||||
68. |
Appropriation/Cash Transfers - Transfer of Cash to Close Out Discontinued Aency |
2.1.3.68 | ||||||||
70. |
Preparation of Interdepartmental Transfer (STARS Form 40) |
2.1.3.70 | ||||||||
71. |
Interdepartmental Transfer (STARS Form 40) | 2.1.3.71 | ||||||||
72. |
Interdepartmental Transfer Preparation Instructions | 2.1.3.72 | ||||||||
73. |
Interdepartmental Transfer - Sale of Goods/Services With Credit to Revenue | 2.1.3.73 | ||||||||
74. |
Interdepartmental Transfer - Sale of Goods/Services With Credit To Expenditure (Refund of Expenditure) | 2.1.3.74 | ||||||||
75. |
Interdepartmental Transfer - Remitting of Payroll Withholding |
2.1.3.75 | ||||||||
76. |
Interdepartmental Transfer - Transferring Cash Out of Subfund 1001 | 2.1.3.76 | ||||||||
77. |
Intradepartmental Transfer | 2.1.3.77 | ||||||||
78. |
Intradepartmental Transfer - Sale of Goods/Services With Credit to Revenue | 2.1.3.78 | ||||||||
79. |
Intradepartmental Transfer - Charge Supplies
to Correct Program and Transfer Funds Back to the Revolving Account |
2.1.3.79 | ||||||||
80. |
Preparation of Disbursement Vouchers (STARS Form 60) |
2.1.3.80 | ||||||||
81. |
Disbursement Voucher (STARS Form 60) | 2.1.3.81 | ||||||||
82. |
Disbursement Voucher (STARS Form 60) Preparation Instructions | 2.1.3.82 | ||||||||
83. |
Disbursement Voucher - Payment to Vendor for Supplies |
2.1.3.83 | ||||||||
84. |
Disbursement Voucher - Reimbursement for Travel | 2.1.3.84 | ||||||||
85. |
Disbursement Voucher - Payment to Vendor for Airline Tickets |
2.1.3.85 | ||||||||
86. |
Disbursement Voucher - Payment to Vendor for Airline Tickets With Travel Credits |
2.1.3.86 | ||||||||
87. |
Disbursement Voucher - Disbursement for Travel Advance |
2.1.3.87 | ||||||||
88. |
Disbursement Voucher - Reimbursement for Travel and Repayment of Travel Advance | 2.1.3.88 | ||||||||
89.1. |
Disbursement Voucher - Repayment of Travel Advance - Balance Due State |
2.1.3.89.1 | ||||||||
89.2. |
Disbursement Voucher - Repayment of Travel
Advance With Non-Travel Expense - Balance Due State |
2.1.3.89.2 | ||||||||
90. |
Disbursement Voucher - Disbursement to Subdivision - Collection for Allocation |
2.1.3.90 | ||||||||
91. |
Disbursement Voucher - Disbursement - Payroll Withholdings |
2.1.3.91 | ||||||||
92. |
Disbursement from Trust Account | 2.1.3.92 | ||||||||
93. |
Disbursement Voucher - Disbursement Rent - 1099 Reportable |
2.1.3.93 | ||||||||
94. |
Disbursement Voucher - Disbursement Per Diem - 1099 Indicator | 2.1.3.94 | ||||||||
100. |
Preparation of Request for Official Travel Cash Advance (STARS Form 61) |
2.1.3.100 | ||||||||
101. |
Request for Official Travel Cash Advance (STARS Form 61) |
2.1.3.101 | ||||||||
102. |
Request for Official Travel Cash Advance Preparation Instructions | 2.1.3.102 | ||||||||
103. |
Request for Official Travel Cash Advance (STARS Form 61) - Completed |
2.1.3.103 | ||||||||
110. |
Preparation of Travel Support Document (STARS Form 62) |
2.1.3.110 | ||||||||
111. |
Travel Support Document (STARS Form 62) | 2.1.3.111 | ||||||||
112. |
Travel Support Document (STARS Form 62) Preparation Instructions | 2.1.3.112 | ||||||||
113. |
Travel Support Document - Travel Reimbursement | 2.1.3.113 | ||||||||
120. |
Source Document Batching | 2.1.3.120 | ||||||||
121. |
Transmittal Control (STARS Form 100) | 2.1.3.121 | ||||||||
122. |
Transmittal Control (STARS Form 100) Preparation Instructions |
2.1.3.122 | ||||||||
123. |
Transmittal Control (STARS Form 100) - Automated Input |
2.1.3.123 | ||||||||
124. |
Transmittal Control (STARS Form 100) - Manual Input |
2.1.3.124 | ||||||||
125. |
Transmittal Control (STARS Form 100) - Completed By Comptroller General's Office with Removal of Document |
2.1.3.125 | ||||||||
Section 4: Automated System Input | 2.1.4.0 | |||||||||
1. |
General | 2.1.4.1 | ||||||||
2. |
Document | 2.1.4.2 | ||||||||
3. |
Agency Transmittal Report | 2.1.4.3 | ||||||||
4. |
Magnetic Mediums | 2.1.4.4 | ||||||||
6. |
Implementing Magnetic Media Processing | 2.1.4.6 | ||||||||
10. |
Transmittal Control Format | 2.1.4.10 | ||||||||
11. |
Batch Record Layout | 2.1.4.11 | ||||||||
12. |
Batch Record Instructions | 2.1.4.12 | ||||||||
13. |
Transmittal Control STARS Form 100 | 2.1.4.13 | ||||||||
20. |
Header Format | 2.1.4.20 | ||||||||
21. |
Header Record Layout | 2.1.4.21 | ||||||||
22. |
Header Record Instructions | 2.1.4.22 | ||||||||
23. |
Voucher - STARS Form 60 | 2.1.4.23 | ||||||||
30. |
Detail Format | 2.1.4.30 | ||||||||
31. |
Detail Record Layout | 2.1.4.31 | ||||||||
32. |
Detail Record Instructions | 2.1.4.32 | ||||||||
33. |
Voucher - STARS Form 60 | 2.1.4.33 | ||||||||
40. |
Trailer Record Format | 2.1.4.40 | ||||||||
41. |
Trailer Record Layout | 2.1.4.41 | ||||||||
42. |
Trailer Record Instructions | 2.1.4.42 | ||||||||
50. |
STARS Output Record Format | 2.1.4.50 | ||||||||
51. |
Output History Record Layout | 2.1.4.51 | ||||||||
52. |
Output Agency Record Description | 2.1.4.52 | ||||||||
Section 5: Financial Reporting | 2.1.5.0 | |||||||||
1. |
Agency Reports | 2.1.5.1 | ||||||||
5. |
Agency Report Codes and Master List | 2.1.5.5 | ||||||||
10. |
Agency Reports - Reporting Cycle | 2.1.5.10 | ||||||||
15. |
Agency Reports - Agency Print Medium Options | 2.1.5.15 | ||||||||
20. |
Agency Reports - Page Headings | 2.1.5.20 | ||||||||
25. |
Agency Reports - Special Requests | 2.1.5.25 | ||||||||
50. |
Batch Total Sheet (CSA 066CD) | 2.1.5.50 | ||||||||
51. |
Error File (CSA 067CD) | 2.1.5.51 | ||||||||
55. |
Agency Transaction Register (CSA 401CD) | 2.1.5.55 | ||||||||
60. |
Daily General Ledger Activity (CSA 403CD) | 2.1.5.60 | ||||||||
65. |
Trial Balance - Current Month (CSA 403CW) | 2.1.5.65 | ||||||||
70. |
General Ledger (CSA 403CM) | 2.1.5.70 | ||||||||
75. |
Trial Balance (CSA 403CM) | 2.1.5.75 | ||||||||
80. |
General Fund Control and Cash Status Report (CSA 404CR) |
2.1.5.80 | ||||||||
81. |
Analysis of Expenditures for Capital
Projects (CSA 405CM) |
2.1.5.81 | ||||||||
85. |
Statement of Estimated and Actual Revenue (CSA 406CR) |
2.1.5.85 | ||||||||
90. |
Travel Advance Cash Summary (CSA 414CR) | 2.1.5.90 | ||||||||
93. |
Chart of Accounts (CSA 419CR) | 2.1.5.93 | ||||||||
95. |
Summary of Expenditures - By Program (CSA 424CM) |
2.1.5.95 | ||||||||
100. |
Summary of Expenditures - By Fund (CSA 424CM) |
2.1.5.100 | ||||||||
105. |
Summary of Expenditures - By Object (CSA 424CM) |
2.1.5.105 | ||||||||
110. |
Analysis of Expenditures by Minor Object - Program Level (CSA 427CM) |
2.1.5.110 | ||||||||
115. |
Analysis of Expenditures by Minor Object - Agency-Wide (CSA 427CM) |
2.1.5.115 | ||||||||
120. |
Analysis of Expenditures by Minor Object - Organizational Level (CSA 428CM) | 2.1.5.120 | ||||||||
125. |
Object Analysis (CSA 433CM) | 2.1.5.125 | ||||||||
130. |
Weekly Voucher Register (CSA 439CR) | 2.1.5.130 | ||||||||
145. |
Revenue Transaction Analysis (CSA 441CR) | 2.1.5.145 | ||||||||
146. |
Internal/External Activity (CSA 442CM) | 2.1.5.146 | ||||||||
150. |
Appropriation Transaction Details (CSA 443CM) | 2.1.5.150 | ||||||||
155. |
Cash Transactions Detail (CSA 444CM) | 2.1.5.155 | ||||||||
157. |
Federal Expenditures and Refunds (CSA 449CM) | 2.1.5.157 | ||||||||
160. |
Interim Balance Sheet (CSA 458CR) | 2.1.5.160 | ||||||||
161. |
Appropriation Balances (CSA 462CM) | 2.1.5.161 | ||||||||
162. |
Multipurpose Code Report (CSA 463CM) | 2.1.5.162 | ||||||||
163. |
Expenditures by Mini Code (CSA 464CM) | 2.1.5.163 | ||||||||
164. |
Trial Balance by Subfund, Project, and GLA (CSA 467CM) |
2.1.5.164 | ||||||||
165. |
Summary of Estimated Revenue, Revenue, and Expenditures (CSA 468CM) |
2.1.5.165 | ||||||||
166. |
Revenue Detail Transactions (CSA 469CM) | 2.1.5.166 | ||||||||
167. |
Estimated Revenue Detail Transactions (CSA 469CM) |
2.1.5.167 | ||||||||
168. |
Expenditure Detail Transactions (CSA 469CM) | 2.1.5.168 | ||||||||
169. |
Summary of Expenditures by Organization (CSA 470GR) |
2.1.5.169 | ||||||||
170. |
Payroll Analysis for Batch Date XX/XX/XX (CSA 471CR) |
2.1.5.170 | ||||||||
171. |
Appropriation Balances (CSA 472CR) | 2.1.5.171 | ||||||||
172. |
Semi-Monthly Payroll for Batch Date XX/XX/XX
(CSA 474CR) |
2.1.5.172 | ||||||||
173. |
Payroll Analysis for Batch Date XX/XX/XX (CSA 476CR) |
2.1.5.173 | ||||||||
174. |
Appropriation Balances (CSA 477CR) | 2.1.5.174 | ||||||||
175. |
Short Term Intra-Agency Loans (CSA 486CR) | 2.1.5.175 | ||||||||
180. |
Late Payment Charges (CSA 488CM) | 2.1.5.180 | ||||||||
182. |
Federal Project Report (CSA 492CM) | 2.1.5.182 | ||||||||
183. |
Detail Transactions (CSA 493CM) | 2.1.5.183 | ||||||||
184. |
Voucher and Receipt Register (CSA 494CM) | 2.1.5.184 | ||||||||
185. |
Monthly Voucher Register (CSA 495CM) | 2.1.5.185 | ||||||||
187. |
Trial Balance (CSA 497CM) | 2.1.5.187 | ||||||||
188. |
Contingencies Check Register (CSA 499CM) | 2.1.5.188 | ||||||||
189. |
Summary Trial Balance by Subfund (CSA 611CR) | 2.1.5.189 | ||||||||
Section 6: Definition of Codes | 2.1.6.0 | |||||||||
1. |
Index - Revenue Object Codes | 2.1.6.1 | ||||||||
2. |
Index - Expenditure Object Codes | 2.1.6.2 | ||||||||
10. |
Revenue Object Codes | 2.1.6.10 | ||||||||
20. |
Expenditure Object Codes | 2.1.6.20 | ||||||||
30. |
General Ledger Codes | 2.1.6.30 | ||||||||
40. |
Transaction Codes | 2.1.6.40 | ||||||||
Section 7: Error Correction | 2.1.7.0 | |||||||||
1. |
Introduction | 2.1.7.1 | ||||||||
10. |
Error Correction Overview | 2.1.7.10 | ||||||||
11. |
Error Correction Overview Process Chart | 2.1.7.11 | ||||||||
20. |
Error Detection Process | 2.1.7.20 | ||||||||
21. |
Error Codes by Basic Series | 2.1.7.21 | ||||||||
30. |
Error Correction Process for Directly Detectable Errors |
2.1.7.30 | ||||||||
31. |
Correctable Error Process | 2.1.7.31 | ||||||||
32. |
Type of Detectable Errors | 2.1.7.32 | ||||||||
33. |
Batch Errors | 2.1.7.33 | ||||||||
34. |
Field Table Look-up Errors | 2.1.7.34 | ||||||||
35. |
File and Fund Control Errors | 2.1.7.35 | ||||||||
36. |
Warnings | 2.1.7.36 | ||||||||
40. |
Error Reporting Process | 2.1.7.40 | ||||||||
41. |
Error Transaction and Special Transaction Registers |
2.1.7.41 | ||||||||
42. |
STARS Error Transaction Register - IDT and Disbursements (CSA 800CD) | 2.1.7.42 | ||||||||
45. |
Error Report Handling | 2.1.7.45 | ||||||||
50. |
Error Correction Process for Indirectly Detectable Errors |
2.1.7.50 | ||||||||
51. |
Types of Corrections | 2.1.7.51 | ||||||||
52. |
Correction Procedures | 2.1.7.52 | ||||||||
53. |
Preparation of Correction Documents - General | 2.1.7.53 | ||||||||
54. |
Preparation of Correction Documents - Cash Disbursements - STARS Form 60 | 2.1.7.54 | ||||||||
56. |
Disbursement Correction Document - STARS Form 60 |
2.1.7.56 | ||||||||
57. |
Disbursement Correction Document - Travel | 2.1.7.57 | ||||||||
58. |
Preparation of Correction Document - Interdepartmental Transfer - STARS Form 40 | 2.1.7.58 | ||||||||
60. |
Interdepartmental Transfer Correction Document - STARS Form 40 | 2.1.7.60 | ||||||||
62. |
Preparation of Correction Documents - Reverse Transactions - Bank Deposit Forms | 2.1.7.62 | ||||||||
63. |
Revenue Transaction Correction Document - STARS Form 60 |
2.1.7.63 | ||||||||
64. |
Revenue Transaction Correction Document - STARS Form 01 |
2.1.7.64 | ||||||||
65. |
Preparation of Correction Documents - Appropriation/Cash Transfers - STARS Form 30 | 2.1.7.65 | ||||||||
66. |
Appropriation/Cash Transfer Correction
Document - STARS Form 30 |
2.1.7.66 | ||||||||
67. |
Preparation of Correction Documents - Journal Voucher Transactions - STARS Form 01 | 2.1.7.67 | ||||||||
68. |
Journal Voucher Correction Document - STARS Form 01 |
2.1.7.68 | ||||||||
Section 8: Agency On-Line Inquiry | 2.1.8.0 | |||||||||
1. |
Agency Access | 2.1.8.1 | ||||||||
PART 3: CENTRAL STATE FINANCE DIVISION | 3.0.0.0 | |||||||||
CHAPTER 1: FUNCTIONS AND RESPONSIBILITIES | 3.1.0.0 | |||||||||
Section 1: Introduction | 3.2.1.0 | |||||||||
1. |
General | 3.1.1.1 | ||||||||
CHAPTER 2: ACCOUNTING PROCEDURES | 3.2.0.0 | |||||||||
Section 1: Short-Term Interfund Loan -
Temporary Financing of Grants |
3.2.1.0 | |||||||||
1. |
General | 3.2.1.1 | ||||||||
2. |
Recording the Short-Term Interfund Loan - Appropriation Transfer - STARS Form 30 - (Example) | 3.2.1.2 | ||||||||
3. |
Repayment of Loan - Appropriation Transfer STARS Form 30 - (Example) |
3.2.1.3 | ||||||||
4. |
Impact of Transactions on General Ledger | 3.2.1.4 | ||||||||
Section 2: Deferred Revenue | 3.2.2.0 | |||||||||
1. |
General | 3.2.2.1 | ||||||||
2. |
Bank Deposit - (Example) | 3.2.2.2 | ||||||||
3. |
Journal Voucher - Reclassify Deferred Revenue (Example) | 3.2.2.3 | ||||||||
4. |
Disbursement Voucher - Refund of Deferred Revenue (Example) |
3.2.2.4 | ||||||||
5. |
Impact of Transactions on General Ledger | 3.2.2.5 | ||||||||
Section 3: Federal Grants | 3.2.3.0 | |||||||||
1. |
Introduction | 3.2.3.1 | ||||||||
2. |
Organizational Responsibility | 3.2.3.2 | ||||||||
3. |
Using Federal Subfunds | 3.2.3.3 | ||||||||
4. |
STARS Project and Phase Codes | 3.2.3.4 | ||||||||
5. |
The D38 Federal Grant Maintenance Form | 3.2.3.5 | ||||||||
6. |
Completing The D38 Federal Grant Maintenance Form |
3.2.3.6 | ||||||||
PART 4: CENTRAL STATE AUDIT DIVISION | 4.0.0.0 | |||||||||
CHAPTER 1: FUNCTIONS AND RESPONSIBILITIES | 4.1.0.0 | |||||||||
Section 1: General | 4.1.1.0 | |||||||||
1. |
Voucher Audit | 4.1.1.1 | ||||||||
2. |
Payroll | 4.1.1.2 | ||||||||
CHAPTER 2: DISBURSEMENT REGULATIONS | 4.2.0.0 | |||||||||
Section 1: Authority | 4.2.1.0 | |||||||||
1. |
General | 4.2.1.1 | ||||||||
Section 2: Per Diem | 4.2.2.0 | |||||||||
1. |
Per Diem - Legislators | 4.2.2.1 | ||||||||
2. |
Per Diem - Election Workers | 4.2.2.2 | ||||||||
3. |
Per Diem - Boards, Commissions and Committees | 4.2.2.3 | ||||||||
4. |
Per Diem - State Employees | 4.2.2.4 | ||||||||
5. |
Per Diem - Special Judges | 4.2.2.5 | ||||||||
6. |
Per Diem - Board of State Canvassers | 4.2.2.6 | ||||||||
Section 3: Subsistence | 4.2.3.0 | |||||||||
1. |
General | 4.2.3.1 | ||||||||
2. |
Foreign Travel - State Employees | 4.2.3.2 | ||||||||
3. |
Constitutional Officers | 4.2.3.3 | ||||||||
4. |
Legislators and Lieutenant Governor | 4.2.3.4 | ||||||||
5. |
Legislative Standing Committees (Interim) | 4.2.3.5 | ||||||||
6. |
Legislative Joint Study Committee (Interim) | 4.2.3.6 | ||||||||
7. |
Legislators Compensation From Committees | 4.2.3.7 | ||||||||
8. |
Non-Legislative Members of Committees | 4.2.3.8 | ||||||||
9. |
State Grand Jury | 4.2.3.9 | ||||||||
10. |
Boards, Commissions and Committees | 4.2.3.10 | ||||||||
11. |
Supreme Court Justice and Court of Appeals Judges |
4.2.3.11 | ||||||||
12. |
Circuit Court Judge, Family Court Judge, and Administrative Law Judges |
4.2.3.12 | ||||||||
13. |
Solicitors | 4.2.3.13 | ||||||||
14. |
Circuit and Family Court Reporters | 4.2.3.14 | ||||||||
15. |
Public Service Commission | 4.2.3.15 | ||||||||
16. |
Employment Security Commission | 4.2.3.16 | ||||||||
17. |
Workers Compensation Commission | 4.2.3.17 | ||||||||
18. |
Insurance Examiners | 4.2.3.18 | ||||||||
19. |
Migrant Farm Worker's Commission | 4.2.3.19 | ||||||||
20. |
Dual Employment | 4.2.3.20 | ||||||||
21. |
Volunteers | 4.2.3.21 | ||||||||
22. |
Consultants | 4.2.3.22 | ||||||||
23. |
Travel Advances | 4.2.3.23 | ||||||||
24. |
General Rules | 4.2.3.24 | ||||||||
25. |
Advance Payment of Airfares & Registration Fees | 4.2.3.25 | ||||||||
Section 4: Mileage | 4.2.4.0 | |||||||||
1. |
Legislators | 4.2.4.1 | ||||||||
2. |
State Employees | 4.2.4.2 | ||||||||
3. |
State Employee Travel During Regular Hours Between Employee's Home and Office |
4.2.4.3 | ||||||||
4. |
Public Service Commission | 4.2.4.4 | ||||||||
5. |
Employment Security Commission | 4.2.4.5 | ||||||||
6. |
Workers Compensation Commission | 4.2.4.6 | ||||||||
7. |
Migrant Farm Workers Commission | 4.2.4.7 | ||||||||
8. |
Volunteer Workers | 4.2.4.8 | ||||||||
9. |
Dual Employment | 4.2.4.9 | ||||||||
Section 5: Expense Allowances | 4.2.5.0 | |||||||||
1. |
Chief Justice, Supreme Court Justices,
Circuit Court Judges, Family Court Judges, and Court of Appeals Judges |
4.2.5.1 | ||||||||
2. |
Special Judges | 4.2.5.2 | ||||||||
3. |
Solicitor | 4.2.5.3 | ||||||||
4. |
General Assembly | 4.2.5.4 | ||||||||
5. |
Committee Chairmen - General Assembly | 4.2.5.5 | ||||||||
6. |
Expenses - Presidents of Colleges and Universities | 4.2.5.6 | ||||||||
Section 6: Election Expense | 4.2.6.0 | |||||||||
1. |
County Registration Board Members and County Election Commissioners |
4.2.6.1 | ||||||||
2. |
Board of State Canvassers | 4.2.6.2 | ||||||||
3. |
Managers and Clerks | 4.2.6.3 | ||||||||
Section 7: Compensation - Judicial Commitment Act | 4.2.7.0 | |||||||||
1. |
Court Appointed Examiners, Guardians and Attorneys |
4.2.7.1 | ||||||||
2. |
State Agency Responsibilities | 4.2.7.2 | ||||||||
Section 8: Moving Expenses | 4.2.8.0 | |||||||||
1. |
State Employees | 4.2.8.1 | ||||||||
Section 9: Procurement Act of 1981 | 4.2.9.0 | |||||||||
1. |
General | 4.2.9.1 | ||||||||
2. |
Procurement Rights, Powers, Duties and Authority | 4.2.9.2 | ||||||||
3. |
Procurement Exemptions | 4.2.9.3 | ||||||||
4. |
Certification Authority | 4.2.9.4 | ||||||||
5. |
Small Purchases | 4.2.9.5 | ||||||||
6. |
Sole Source Procurement | 4.2.9.6 | ||||||||
7. |
Emergency Procurement | 4.2.9.7 | ||||||||
Section 10: Procurement | 4.2.10.0 | |||||||||
1. |
Lease, Lease/Purchase and Installment
Purchase Contracts - Data Processing Equipment |
4.2.10.1 | ||||||||
2. |
Lease, Lease/Purchase and Installment
Purchase Contracts - Personal Property |
4.2.10.2 | ||||||||
3. |
Lease and/or Rentals of Office Space or Other Property |
4.2.10.3 | ||||||||
4. |
Lease Payment Authorization Form - Example | 4.2.10.4 | ||||||||
5. |
Procurement Approval - Data Processing Equipment and Services | 4.2.10.5 | ||||||||
6. |
Procurement Approval - Telecommunications | 4.2.10.6 | ||||||||
7. |
Automated Data Processing - Procurement and Services |
4.2.10.7 | ||||||||
8. |
Selection of Architect-Engineer, Construction Management and Land Surveying Services | 4.2.10.8 | ||||||||
9. |
Consulting Services | 4.2.10.9 | ||||||||
10. |
Auditing and Accounting Services | 4.2.10.10 | ||||||||
11. |
Legal Fees and Services - General | 4.2.10.11 | ||||||||
12. |
Bond Requirements | 4.2.10.12 | ||||||||
13. |
Advertising - Legal Notices | 4.2.10.13 | ||||||||
14. |
Capital Improvements | 4.2.10.14 | ||||||||
15. |
Art Objects - Paintings, Antiques and Sculptures | 4.2.10.15 | ||||||||
16. |
Unauthorized Procurements | 4.2.10.16 | ||||||||
Section 11: Dual Employment | 4.2.11.0 | |||||||||
1. |
General | 4.2.11.1 | ||||||||
2. |
Request for Dual Employment | 4.2.11.2 | ||||||||
3. |
Requests - Office of Human Resources Review | 4.2.11.3 | ||||||||
4. |
Method of Payment | 4.2.11.4 | ||||||||
5. |
Amendments, Cancellations, Exceptions and Multiple Requests |
4.2.11.5 | ||||||||
6. |
Reimbursement of Travel Expense | 4.2.11.6 | ||||||||
7. |
Dual Employment Request Form | 4.2.11.7 | ||||||||
8. |
Multiple Dual Employment Form | 4.2.11.8 | ||||||||
Section 12: Donations | 4.2.12.0 | |||||||||
1. |
Deposit of Funds | 4.2.12.1 | ||||||||
2. |
Expenditure of Funds | 4.2.12.2 | ||||||||
Section 13: Contributions | 4.2.13.0 | |||||||||
1. |
Report Requirements | 4.2.13.1 | ||||||||
Section 14: Aid to Subdivisions | 4.2.14.0 | |||||||||
1. |
General | 4.2.14.1 | ||||||||
Section 15: State Accounting Officer | 4.2.15 | |||||||||
1. |
General | 4.2.15.1 | ||||||||
Section 16: Employee Benefit Payments | 4.2.16.0 | |||||||||
1. |
Retirement Payments | 4.2.16.1 | ||||||||
2. |
Social Security Payment | 4.2.16.1 | ||||||||
3. |
Health Insurance Payments | 4.2.16.3 | ||||||||
Section 17: Sale of Property | 4.2.17.0 | |||||||||
1. |
Regulations for Sale, Lease, Transfer and Disposal | 4.2.17.1 | ||||||||
2. |
Sale of Surplus Supplies and Personal Property | 4.2.17.2 | ||||||||
3. |
Trade-In Sales | 4.2.17.3 | ||||||||
4. |
Sale of Unserviceable Materials and Equipment | 4.2.17.4 | ||||||||
5. |
Sale of Real Property | 4.2.17.5 | ||||||||
6. |
Sale of Timber | 4.2.17.6 | ||||||||
Section 18: | 4.2.18.0 | |||||||||
This area intentionally left blank. | ||||||||||
Section 19: Funds | 4.2.19.0 | |||||||||
1. |
Appropriation of Funds | 4.2.19.1 | ||||||||
2. |
Federal Fund Allocations | 4.2.19.2 | ||||||||
3. |
Other Funds Authorization | 4.2.19.3 | ||||||||
4. |
Research Grants and Student Loan Funds | 4.2.19.4 | ||||||||
5. |
Deposit of Funds | 4.2.19.5 | ||||||||
6. |
Expenditure of Funds - Federal and Other Funds | 4.2.19.6 | ||||||||
7. |
Indirect Costs Recoveries | 4.2.19.7 | ||||||||
8. |
Statewide Indirect Cost Allocation Plan | 4.2.19.8 | ||||||||
9. |
Transfer of Appropriations | 4.2.19.9 | ||||||||
10. |
Quarterly Allocations | 4.2.19.10 | ||||||||
11. |
Appropriation Reductions - Deficit | 4.2.19.11 | ||||||||
Section 20: Miscellaneous | 4.2.20.0 | |||||||||
1. |
Petty Cash Fund | 4.2.20.1 | ||||||||
2. |
Gifts, Flowers, Parties and Other Benefits | 4.2.20.2 | ||||||||
3. |
Replacement of Personal Property | 4.2.20.3 | ||||||||
4. |
Credit Cards | 4.2.20.4 | ||||||||
5. |
State Auditor's Management Letter | 4.2.20.5 | ||||||||
6. |
Agency Head Business Expenses | 4.2.20.6 | ||||||||
7. |
Membership Dues | 4.2.20.7 | ||||||||
8. |
Functions at Clubs or Organizations which Discriminate |
4.2.20.8 | ||||||||
9. |
Fiscal Year Closing | 4.2.20.9 | ||||||||
10. |
Voucher Processing Schedule | 4.2.20.10 | ||||||||
11. |
Voucher Inquiry | 4.2.20.11 | ||||||||
12. |
Coding Structure | 4.2.20.12 | ||||||||
13. |
Reasons for Return of Vouchers | 4.2.20.13 | ||||||||
14. |
Abbreviations - General | 4.2.20.14 | ||||||||
15. |
Abbreviations - Clerk of Court | 4.2.20.15 | ||||||||
16. |
Abbreviations - States | 4.2.20.16 | ||||||||
17. |
Abbreviations - Other | 4.2.20.17 | ||||||||
18. |
Definition of Terms | 4.2.20.18 | ||||||||
19. |
Out-of-State Promotional Activities | 4.2.20.19 | ||||||||
Section 21: Travel Regulations | 4.2.21.0 | |||||||||
1. |
Budget and Control Board - 2002 - 2003 Regulations for Reimbursement for Travel and Subsistence Expenses |
4.2.21.1 | ||||||||
Section 22: Late Payment Charge Regulations | 4.2.22.0 | |||||||||
1. |
General | 4.2.22.1 | ||||||||
2. |
Policy | 4.2.22.2 | ||||||||
3. |
Code of Laws of South Carolina 1976 | 4.2.22.3 | ||||||||
4. |
Interest Expense - Late Payment Charges | 4.2.22.4 | ||||||||
CROSS REFERENCE - AUTHORITY |
C.R.-A. |