Policies & Procedures Manual - Elizabeth City State University

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400.3.1.1Adopted: 06/14/05ELIZABETH CITY STATE UNIVERSITYComptrollerThe Comptroller is directly responsible for the following functions:1. The installation of accounting systems and procedures in accordance with State and Federalregulations and accepted principles of accounting;2. The collection of data on estimated income and expenditures and preparing explanations andjustifications for budget increases;3. The preparation of budget changes as needed for the approval of the Chancellor and ViceChancellor for Business and Finance;4. Evaluating accounting systems and recommending changes whenever necessary; and5. Checking proposals for budgetary accuracy before they are submitted to the Chancellor orVice Chancellor for Business and Finance for approval.
400.3.1.2Adopted: 06/14/05ELIZABETH CITY STATE UNIVERSITYFinancial Reporting System (FRS) Descriptionl. Elizabeth City State University uses the Financial Reporting System (FRS). FRS is anintegrated general and subsidiary ledger record keeping and reporting system. The systemis designed to provide the features of a budgetary control system (managementinformation). The system complies with the guidelines of both the National Association ofCollege and University Business Officers (NACUBO) and the American Institute ofCertified Public Accountants (AICPA).2. This system is highly flexible with a variety of techniques which will allow all levels ofmanagement and operations access to timely financial information. A brief summary ofthese techniques and features follows:• allows budgeting of revenue and expenditures on any of four different levelsof aggregation (all four may be used within the same account)• permits automatic reallocation of expenditure budgets (ABR) within anaccount• provides for reporting on a state fiscal year, quarterly, federal fiscal year andproject year basis• provides for the comparison of actual expenditures against budget• produces a variety of financial reports, such as detailed reports for the lowestlevel of operations and summaries for the upper levels of management• provides for special reports through a variety report generatingtechniques• produces detailed and summary information on encumbrances• provides for the detailed classification of both expenditures and revenues• provides for automatic linkage between the general ledger and subsidiaryledger which assures that the system will always be in balance and providesfor simplified data entry into the system• provides for control of cash ownership by funds (general ledger account) andautomatically maintains book cash balances for each bank account• maintains current year data on budgets and actual expenditure
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400.1.1Adopted: 06/14/05Amended: 03
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400.1.5Adopted: 06/14/05ELIZABETH C
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400.1.66) where a donation predicat
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400.1.12Rare ProcedureThis procedur
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400.1.14Adopted: 06/14/05ELIZABETH
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400.1.19Adopted: 06/14/05Check for
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400.1.225. After completing Steps 1
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400.1.22Notice of Award After contr
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400.1.31First Priority to Other Sta
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. Modification to facilities or ren
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400.1.355. Flowersa. Cut flowers, f
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Page 70 and 71: 400.1.45final debiting of your univ
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Page 78 and 79: 400.1.48Long-Term ConstructionThe l
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400.3.4.25. Responsibilities of ECS
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400.4.6project is then entered into
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400.4.109. All persons receiving fu
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400.4.12• Received since 1st of m
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Policies & Procedures Manual - Elizabeth City State University

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