State Accounting Manual Table of Contents

STATE OF NEBRASKA

STATE ACCOUNTING MANUAL

TABLE OF CONTENTS

Alternate ALPHABETIC TABLE OF CONTENTS

Current Manual Updates

Chart of Accounts, Checklists, Correspondence from Administrator,
Encumbrance Related, Fiscal Year End Closing Schedule, General Policies,
Internal Controls, Payroll Related, Payroll Schedules, Travel Policies

SECTION NUMBER

INTRODUCTION		AM-000
ACCOUNTING CONCEPTS		AM-001

GOVERNMENTAL ACCOUNTING		AM-002

APPLICATION OF PRINCIPLES		AM-003

BUDGETARY ACCOUNTS		AM-004
AGENCY CONTACTS		contacts

POLICIES		AM-005

NEVER PROVIDE YOUR PASSWORD TO ANYONE. If anyone requests your password, even if they identify themselves as authorized, advise them that you are not permitted to provide your password and immediately advise your supervisor or State Accounting of this request.

General Policies

1. State Agency Sponsored Conferences

2. Entertainment Expenses

3. Job-applicant Expenses

5. Purchase Limitations

6. Authorized Agent

7. Prior Period Adjustment

8. Third Party Reimbursements

10. Moving Expenses

11. Encumbrances

12. Withholding on Nonresident Personal Services

13. Uncollectable Amounts [cross referenced as write-off of receivables]

14. Nebraska Sales Tax Exemption

15. Volunteer/Provider Expenses

17. Lease/Purchase Agreements

18. Personal Cellular Telephone Expenses

19. Temporary Work Site Expenses

20. Electronic Funds Transer (EFT)

21. Bank Account

22. State Employee Expenses While Not In Travel Status

23. Agency Head/Agency Director

25. Warrant Cancellations

26. Duplicate Warrants or Stop Payments

27. Payroll Certification

28. Capital Outlay – Fixed Asset Capitalization Guidelines

29. Wage Attachments

30. Payroll Adjustments to Leave Balances

31. Termination Payoff for Employees Working on Federal Grants

32. Terminated Employee NIS ID’s

33. Processing Payments to Employees of Other Agencies

Link to Procedure for Payments to Employees of Other Agencies

34. Unused Leave Recorded in NIS

35. Deposit Processing

36. Collection of Sales Tax

37. Pre-Audit Certification

38. Employee Awards

39. Internal Control Plan

40. Payments for State Employee Wages

41. Payments for State Employee Expense Reimbursements

42. Charitable Contributions to Governmental Units

43. Recording Utility Expenses

American Recovery and Reinvestment Act ARRA) – Budget Letter

American Recovery and Reinvestment Act (ARRA) Accounting Requirements

Internal Control

State Statutes

81-1111 Department of Administrative Service ; Accounting Administrator; powers; duties; bureaus; created.

81-1111.01 Director of Administrative Services; preaudits authorized.

Internal Control Guidelines – Five Standards of Internal Controls

Internal Control Correspondence and Updates

1. Transactions required to be preaudited

2. Object codes required to be preaudited

3. Expense Reimbursement Guidelines

4. Pre-audit guidelines including Segregation of Duties

5. Internal Control Memo of Understanding

6. Pre-audit Certification Procedure

Travel Expense Policies

3. Conference (Attendance by State Employee)

5. Substantiation of Expenses

7. Personal Automobiles

Rental Car Insurance

9. Reimbursement to One Employee for Two or
More Employee's Expenses

10. Long Distance Telephone Calls

11. Employee Signatures

CHART OF ACCOUNTS

Chart of Accounts – also know as object codes

Chart of Accounts – with descriptions

Fiscal Year End Checklist

Fiscal Year End Closing Schedule

Inactivating Business Units Checklist

Monthly Checklist

Credit Card Data Security – Annual PCI Compliance

NIS Training Manual



PAYROLL RELATED ITEMS
Appoint or Acknowledge Authorized Agents Authorized Agents Request Form – Employee Transfer Between Agencies Calendar Year-End Leave Balancing Procedures Catastrophic Illness Donation Policies - Procedures Contractor Identification Criteria - "Employee or Contractor?" Deductions, Benefits, Accural Codes (dba) – Vendor Establishment Policies Duplicate Warrants - Procedures for requesting Earned Income Credit - Advance Payments Execution Controls – Use of Income Tax Withholding – 1.5% State Payroll Card – Introduction Payroll Card – Fees Payroll Card – Limits Payroll Certification Policy, Payroll Cert Form, Instruction Cert Form Payroll – Hours in Calendar or Fiscal Year Payroll – Interim Payroll Payroll – NIS Interim Payroll Worksheet Payroll – State Accounting Interim Direct Payment Worksheet (no gross) Payroll – Interim, Calculation Form 2012 Payroll – Interim, Calculation Form 2011 Instruction for Interim Calculation Form Polices for Payments Upon Death, Termination or Retirement Requirement for Valid Social Security Numbers Reconciling the General Ledger to your Payroll Register Retirement Estimator – Link to Social Security site Security Precautions (Internal Controls) Security Precautions (Passwords) State Income Tax Withholding – 1.5% Tax Computation Policies Voluntary Child Support Deductions Wage Attachments W-4 Submission Requirements Worker’s Compensation

PAYROLL SCHEDULES

Holiday Schedule 2011

Holiday Schedule 2012

Leave Balancing – Calendar Year End

Agency Procedures

State Accounting Procedures

Insuffieient Fund Checks

Leave Earnings - Sick

Leave Earnings - Vacation

Payroll Calculation Tables

Payroll Processing Schedule – Biweekly Current – Dec 2012

Payroll Processing Schedule – Monthly Current – Dec 2012

FISCAL YEAR END CLOSING SCHEDULE

Fiscal Year End 2011 Closing Schedule

2009 CERTIFIED BIENNIAL CARRYOVER

2009 Certified Biennial Carryover Letter

CORRESPONDENCE FROM ACCOUNTING ADMINISTRATOR

Correspondence from Accounting Administrator

UPDATES TO STATE ACCOUNTING MANUAL

Updates to the State Accounting Manual - Most current at the top.

Last update was May 11, 2012.

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