Financial Management Operational Guidelines (FMOG)

§I: Internal Control
  1. Internal Control Overview
  2. Control Environment
  3. Risk Assessment
  4. Control Activities
  5. Information and Communication
  6. Monitoring Activities
§II: Data and Systems Integrity
  1. Security Access Management and Control: Texas Comptroller of Public Accounts - Fiscal Management System
  2. Identifying and Responding to Red Flags
§III: Fund Accounting Principles
  1. Chart of Accounts
  2. Establishing, Modifying, and Inactivating a Department ID and SpeedChart/Cost Center
  3. Agency Cost Centers
§IV: General Accounting
  1. Year-End Closing and Accounting
  2. Accounting Treatment of Gifts
  3. Accounting Treatment of Intangible Assets
§V: Capital Project Accounting
  1. Financial Management of Capital Assets
§VI: Accounting for Grants & Contracts
  1. Grants and Contracts Accounting Practices
  2. Establishment and Financial Management of Recharge Centers and Specialized Service Facilities
§VII: Non-Payroll Disbursements
  1. Business Related Hospitality and Entertainment Expenditures
  2. Memberships Paid by University Funds
  3. Procard Program
  4. Texas Prompt Payment Law
  5. Employee Awards, Gifts and Prizes
§VIII: Payroll and Fringe Benefits
  1. Work Schedule Change Request
  2. Off-Cycle Payroll Checks
  3. Timekeeping
  4. Cellular Phones and Service Allowances
  5. Relocation Expense
§IX: Travel
  1. Travel Authorization
  2. Travel Advances
  3. Travel Cards
  4. Travel Reimbursement
§X: Budget Planning & Development
  1. Financial Aid Set Asides from Tuition Revenue
  2. Budget Maintenance
§XI: Cash and Investments
  1. Cash Handling and Management (Cash, Checks, Credit Cards)
  2. Petty Cash Funds Policy
  3. Returned Checks
§XII: Revenue
  1. Tuition and Fees Process
  2. Laboratory Fees
  3. Fee Waivers
§XIII: Accounts Receivable
  1. Section 13 Guidelines are currently being written
§XIV: Property/Equipment Management & Control
  1. Capital Asset Property Accounting
  2. Surplus Property
§XV: Purchasing & Distribution Services
  1. Purchasing
  2. Historically Underutilized Business (HUB) Program
  3. Central Receiving
