| VOLUME I: |
POLICIES RELATED TO ACCOUNTING ADMINISTRATION |
| SUBJECT: |
Form(s) Design and Control |
| SOURCE: |
State of Indiana Statutes and Regulations, Chief Accountant |
| DATE ISSUED: |
October 1990, Revised January, 1996 |
| POLICY NO.: |
I-100 |
| RATIONALE: |
To provide a uniform process in the design of official university financial forms. This process exists to:
- maximize control,
- ensure the accurate gathering of data,
- provide a consistent environment for data entry, and
- establish parameters for establishment of new forms.
|
| POLICY: |
Any financial document that is being utilized to gather information that will be directly inputted from that document into one of the university's main financial systems must be approved by the Indiana State Board of Accounts prior to implementation of the form. Changes which occur after initial approval should also be approved by State Board.
Any financial document that is a secondary financial document to an input form (as referred to above) can be reviewed and approved by Financial Management Support to verify that the correct information exists on the form and that the proper controls are in place.
|
| DEFINITIONS: |
Examples of the university's main financial systems are the On-Line Purchasing System and the FIS Transaction Processing System.
An example of a secondary financial document would be a receipt provided to customer.
|
| PROCEDURE REFERENCE: |
All new official university financial forms and revisions will be submitted to the Chief Accountant for approval prior to the placement of a printing order.
Departments who need assistance in determining what elements should be contained in a secondary financial document should contact Financial Management Support about receiving guidelines on these elements.
|
| RESPONSIBLE ORGANIZATION: |
Financial Management Support |
