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Correct account Appropriate cost center Correct vendor, address, invoice, dates, and amount on vouchers Correct vendor and order information on requisitions and PO s Correct tax treatment Correct accounting treatment&4 Accurate Financial TransactionsWhy is this important? Financial data is used by UH management to make decisions Bad data leads to bad decisions Financial data is evaluated for accuracy by internal and external auditors Inaccurate data could mean loss of funding, fines, and bad publicityb: KE: KE  Accurate Financial TransactionsWhy is this important? Financial data is evaluated by legislators, sponsors, and donors to determine if we are meeting our goals Ensure the correct items are ordered Ensure vendors are paid correctly Ensure 1099-MISC, 1042S, and W-2 Forms are correct& DCompliance with Donor, Sponsor, University, State, and Federal RulesEE$External Rules OMB Circular A-21, A-110, etc. (federal funds) US Treasury Regulations Texas Government Code Texas Constitution Texas Education Code Texas Administrative Code External Rulemakers Federal Agencies that Sponsor Research Internal Revenue Service Texas Legislature Texas Comptroller s Office Government Accounting Standards Board\ZZZZ  DCompliance with Donor, Sponsor, University, State, and Federal RulesEE$External Rules that Apply to Specific Funds State Funds (1xxx and some 7xxx) Purchase Policies and Procedures Guide https://fmx.cpa.state.tx.us/fm/pubs/purchase/index.php Travel Allowance Guide https://fmx.cpa.state.tx.us/fm/pubs/travallow/index.php General Appropriations Act (GAA) http://www.lbb.state.tx.us/Bill_80/7_Conference/80-7_Conference_0507.pdf Legislative Budget Board Guidelines for Higher Education Assistance Funds (HEAF) http://www.uh.edu/mapp/11/110201.pdf Auxiliary Funds (3xxx) Auxiliaries, Athletics, and Alumni activities cannot be supported by state appropriated funds (GAA, Article III) Athletics cannot purchase alcoholic beverages with any funds and must follow NCAA guidelines (GAA, Article III)x,P!PPPP,!  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ProcurementJState fund rules Purchase Policies and Procedures Guide https://fmx.cpa.state.tx.us/fm/pubs/purchase/index.php Federal fund rules OMB Circular A-21, etc. http://www.research.uh.edu/Departments/Office_of_Contracts_and_Grants/Federal_Policies_and_Regulations UH rules PO purchases  MAPP 04.01.01 Voucher purchases  MAPP 04.01.03 P-Card purchases  MAPP 04.01.11 Contracts  MAPP 04.04.01A HEAF purchases  MAPP 11.02.01Z_ZZZ ZZ'8h   *86-fvc08nwc0)" ProcurementUH resources Procurement Rules Checklist Best Practices for Vendor Payments State Fund Procurement Restrictions P-Card and Travel Card Matrix P-Card Guidelines Vendor Hold Status http://www.uh.edu/finance/pages/References.htm&  "'c0*# ProcurementUH resources http://www.uh.edu/purchasing/ Addendum A: Vendor Selection Flowchart Addendum B: Pre-Approval Form for Requisitions Addendum C: Purchase Requisitions Exceeding $100,000 Justification for Proprietary (Sole Source) Acquisition Buyer s Checklist Lab Animal Flowchart and Purchase Request Form http://www.uh.edu/finance/pages/forms.htm H ZZZZZ P   ).470"c0 *c0STc0c0c0c0c02[TravelbTX Govt Code 660.007 (all funds) Minimize travel expenses; travel arrangements must be cost effective IRS rules (all funds) Publication 463, Travel, Entertainment, Gift, and Car Expenses http://www.irs.gov/ Accountable plan Documentation Business purpose State fund rules Travel Allowance Guide https://fmx.cpa.state.tx.us/fm/pubs/travallow/index.php !PFPPTP0PPPPP!FT0  NV [/Sc0Wc0*a!TravelFederal fund rules OMB Circular A-21, etc. http://www.research.uh.edu/Departments/Office_of_Contracts_and_Grants/Federal_Policies_and_Regulations UH rules http://www.uh.edu/mapp/ State fund travel  MAPP 04.02.01A Local fund travel  MAPP 04.02.01B Corporate Travel Card  MAPP 04.02.01C Student travel  MAPP 04.02.04 Travel Card  MAPP 04.02.05 tZZ"ZZZ"*+f \c0+[c0"TravelUH resources Travel Voucher Checklist (for State Fund, Local Fund, and Non-Overnight Transportation) Mileage Reports Travel Accounts P-Card and Travel Card Matrix Travel Card Guidelines http://www.uh.edu/finance/pages/AP_Travel.htm*ZZ"&cc0 Taxable Payments to IndividualsIRS rules Publication 15, Employer s Tax Guide Publication 15A, Employer s Supplemental Tax Guide Publication 15B, Employer s Tax Guide to Fringe Benefits Publication 521, Moving Expenses UH rules Taxable Fringe Benefits  SAM 03.D.06 Moving Expenses  MAPP 02.02.05T ZZ ZFZ F#Taxable Payments to IndividualsUH resources Voucher Workflow Matrix for Scholarships and Tax-Related Payments http://www.uh.edu/finance/pages/References.htm Exhibit A: Tax Treatment of Scholarships, Stipends, and Awards/Prizes/Gifts http://www.uh.edu/sam/ (SAM 03.D.06) Exhibit B: Taxable Payments or Reimbursements to Employees http://www.uh.edu/finance/pages/forms.htm Exhibit C: Most Frequent Taxable/Non-taxable Fringe Benefits http://www.uh.edu/sam/ (SAM 03.D.06) Addendum A: Authorization for Moving and Relocation Expenses http://www.uh.edu/mapp/ (MAPP 02.02.05). ZZ O'NJ"?Lfc0O}ic0jc0+Tkc0lc0 $ Tax Exemption^Texas Sales and Use Tax Exemption Certificate http://www.uh.edu/finance/pages/tax_doc.htm UH rules: MAPP 04.01.03 and P-Card Guidelines Do not pay sales tax to Texas vendors when paying by voucher Employees are expected to present Certificate to Texas vendors, except for business meals If vendor refuses Certificate, employee can be reimbursed for full amount of tax (except on fund 5) If employee does not present Certificate, employee can be reimbursed up to $10 sales tax per transaction (except on fund 5) If Texas vendor charges sales tax on P-Card, ask vendor to refund the sales tax to the P-Card.ZZgc0.Y% Tax ExemptionfTexas Hotel Occupancy Tax Exemption Certificate http://www.uh.edu/finance/pages/tax_doc.htm UH rules State Funds - MAPP 04.02.01A Employee must present Certificate to Texas hotel and verify state portion of hotel occupancy tax (6%) is not charged If hotel refuses Certificate, notify AP and employee can be reimbursed for tax If employee does not present Certificate, he/she cannot be reimbursed for tax Local Funds  MAPP 04.02.01B Employee is reimbursed for tax (except fund 5) whether he/she presented Certificate or not; notify AP if hotel refuses certificatevePPPPPe  hc00[+$ Accounting{Federal Rules Government Accounting Standards Board (GASB) Accounting Rules http://www.gasb.org/ UH Resources Account List GL Journal Checklist (under GL Journal Workflow Information) Fund Equity Transfers (under Transaction Processing) Service Center and Auxiliary Business Process Matrix (under SC Voucher Workflow Information) http://www.uh.edu/finance/pages/References.htm \ZTZ Z ZT  dL Y4\'c0L`c0c0c0Kz,%Fraud PreventionzGovernor Perry s Executive Order RP-36 Relating to Preventing, Detecting, and Eliminating Fraud, Waste, and Abuse http://www.governor.state.tx.us/divisions/press/exorders/rp36 UH Response Department Fraud Risk Survey Institutional Fraud Risk Survey Fraud Reporting Hotline http://www.mysafecampus.com Fraud and Institutional Compliance FAQs on the Web http://www.uh.edu/finance/ Fraud Prevention and Awareness Training Code of Ethics Training.PP\r=c%   Bc0rc0-c0b| 0` ___ff3ff` ___33f̙ffff` CCC` d___a%qw` *(Z___fFQt` 6CCCff3` CCCff` CCCf3f` f333ff` f333f3̙>?" dd(?Fd l AA"lFc< n?" dd@   @@``PP A   `-p>>    H (  HZ ``  H# "< B H  fDn@AB}C}EvFGxGH`I{QUNVWX}} }}}} `$ }} }}  G H I }} }} }}           `  `` "(`  N0AAB H  fn@AB}C}EvFGFH`I}QUNVWX}} }}}} `$ }} }}  G H I }} }} }}           `  `` " FAAhB H s *D1"`` H Txn " n T Click to edit Master title style! !B H Nd"n " n RClick to edit Master text styles Second level Third level Fourth level Fifth level!     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00DArialngsRomanPPxwؖF0ؖDTimes New RomanPPxwؖF0ؖ DVerdanaw RomanPPxwؖF0ؖ"0DWingdingsRomanPPxwؖF0ؖ C.  @n?" dd@  @@`` <4P w!**>>  21    ()   () HG,,////,,..  21//HGHH,,  ()     ?$$b$gWo21 0AA@8wʚ;rM7ʚ;g4BdBdt߷F0.p p` <4dddd@0PTw <4BdBd(A0P80___PPT10 ?  %O  =.ZFinanceWhy We Do What We Do 4Organizational Chart for Executive Director, Finance55$ What Are Our Goals?Accurate financial transactions Compliance with donor, sponsor, university, state, and federal rules Efficient transaction processing Best value procurement, while using HUB vendors whenever possible Secure and user friendly financial system Accurate Financial TransactionsWhat does this mean? Correct account Appropriate cost center Correct vendor, address, invoice, dates, and amount on vouchers Correct vendor and order information on requisitions and PO s Correct tax treatment Correct accounting treatment&4 Accurate Financial TransactionsWhy is this important? Financial data is used by UH management to make decisions Bad data leads to bad decisions Financial data is evaluated for accuracy by internal and external auditors Inaccurate data could mean loss of funding, fines, and bad publicityb: KE: KE  Accurate Financial TransactionsWhy is this important? Financial data is evaluated by legislators, sponsors, and donors to determine if we are meeting our goals Ensure the correct items are ordered Ensure vendors are paid correctly Ensure 1099-MISC, 1042S, and W-2 Forms are correct& DCompliance with Donor, Sponsor, University, State, and Federal RulesEE$External Rules OMB Circular A-21, A-110, etc. (federal funds) US Treasury Regulations Texas Government Code Texas Constitution Texas Education Code Texas Administrative Code External Rulemakers Federal Agencies that Sponsor Research Internal Revenue Service Texas Legislature Texas Comptroller s Office Government Accounting Standards Board\ZZZZ  DCompliance with Donor, Sponsor, University, State, and Federal RulesEE$External Rules that Apply to Specific Funds State Funds (1xxx and some 7xxx) Purchase Policies and Procedures Guide https://fmx.cpa.state.tx.us/fm/pubs/purchase/index.php Travel Allowance Guide https://fmx.cpa.state.tx.us/fm/pubs/travallow/index.php General Appropriations Act (GAA) http://www.lbb.state.tx.us/Bill_80/7_Conference/80-7_Conference_0507.pdf Legislative Budget Board Guidelines for Higher Education Assistance Funds (HEAF) http://www.uh.edu/mapp/11/110201.pdf Auxiliary Funds (3xxx) Auxiliaries, Athletics, and Alumni activities cannot be supported by state appropriated funds (GAA, Article III) Athletics cannot purchase alcoholic beverages with any funds and must follow NCAA guidelines (GAA, Article III)x,P!PPPP,!  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ProcurementJState fund rules Purchase Policies and Procedures Guide https://fmx.cpa.state.tx.us/fm/pubs/purchase/index.php Federal fund rules OMB Circular A-21, etc. http://www.research.uh.edu/Departments/Office_of_Contracts_and_Grants/Federal_Policies_and_Regulations UH rules PO purchases  MAPP 04.01.01 Voucher purchases  MAPP 04.01.03 P-Card purchases  MAPP 04.01.11 Contracts  MAPP 04.04.01A HEAF purchases  MAPP 11.02.01Z_ZZZ ZZ'8h   *86-fvc08nwc0)" ProcurementUH resources Procurement Rules Checklist Best Practices for Vendor Payments State Fund Procurement Restrictions P-Card and Travel Card Matrix P-Card Guidelines Vendor Hold Status http://www.uh.edu/finance/pages/References.htm&  "'c0*# ProcurementUH resources http://www.uh.edu/purchasing/ Addendum A: Vendor Selection Flowchart Addendum B: Pre-Approval Form for Requisitions Addendum C: Purchase Requisitions Exceeding $100,000 Justification for Proprietary (Sole Source) Acquisition Buyer s Checklist Lab Animal Flowchart and Purchase Request Form http://www.uh.edu/finance/pages/forms.htm H ZZZZZ P   ).470"c0 *c0STc0c0c0c0c02[TravelbTX Govt Code 660.007 (all funds) Minimize travel expenses; travel arrangements must be cost effective IRS rules (all funds) Publication 463, Travel, Entertainment, Gift, and Car Expenses http://www.irs.gov/ Accountable plan Documentation Business purpose State fund rules Travel Allowance Guide https://fmx.cpa.state.tx.us/fm/pubs/travallow/index.php !PFPPTP0PPPPP!FT0  NV [/Sc0Wc0*a!TravelFederal fund rules OMB Circular A-21, etc. http://www.research.uh.edu/Departments/Office_of_Contracts_and_Grants/Federal_Policies_and_Regulations UH rules http://www.uh.edu/mapp/ State fund travel  MAPP 04.02.01A Local fund travel  MAPP 04.02.01B Corporate Travel Card  MAPP 04.02.01C Student travel  MAPP 04.02.04 Travel Card  MAPP 04.02.05 tZZ"ZZZ"*+f \c0+[c0"TravelUH resources Travel Voucher Checklist (for State Fund, Local Fund, and Non-Overnight Transportation) Mileage Reports Travel Accounts P-Card and Travel Card Matrix Travel Card Guidelines http://www.uh.edu/finance/pages/AP_Travel.htm*ZZ"&cc0 Taxable Payments to IndividualsIRS rules Publication 15, Employer s Tax Guide Publication 15A, Employer s Supplemental Tax Guide Publication 15B, Employer s Tax Guide to Fringe Benefits Publication 521, Moving Expenses UH rules Taxable Fringe Benefits  SAM 03.D.06 Moving Expenses  MAPP 02.02.05T ZZ ZFZ F#Taxable Payments to IndividualsUH resources Voucher Workflow Matrix for Scholarships and Tax-Related Payments http://www.uh.edu/finance/pages/References.htm Exhibit A: Tax Treatment of Scholarships, Stipends, and Awards/Prizes/Gifts http://www.uh.edu/sam/ (SAM 03.D.06) Exhibit B: Taxable Payments or Reimbursements to Employees http://www.uh.edu/finance/pages/forms.htm Exhibit C: Most Frequent Taxable/Non-taxable Fringe Benefits http://www.uh.edu/sam/ (SAM 03.D.06) Addendum A: Authorization for Moving and Relocation Expenses http://www.uh.edu/mapp/ (MAPP 02.02.05). ZZ O'NJ"?Lfc0O}ic0jc0+Tkc0lc0 $ Tax Exemption^Texas Sales and Use Tax Exemption Certificate http://www.uh.edu/finance/pages/tax_doc.htm UH rules: MAPP 04.01.03 and P-Card Guidelines Do not pay sales tax to Texas vendors when paying by voucher Employees are expected to present Certificate to Texas vendors, except for business meals If vendor refuses Certificate, employee can be reimbursed for full amount of tax (except on fund 5) If employee does not present Certificate, employee can be reimbursed up to $10 sales tax per transaction (except on fund 5) If Texas vendor charges sales tax on P-Card, ask vendor to refund the sales tax to the P-Card.ZZgc0.Y% Tax ExemptionfTexas Hotel Occupancy Tax Exemption Certificate http://www.uh.edu/finance/pages/tax_doc.htm UH rules State Funds - MAPP 04.02.01A Employee must present Certificate to Texas hotel and verify state portion of hotel occupancy tax (6%) is not charged If hotel refuses Certificate, notify AP and employee can be reimbursed for tax If employee does not present Certificate, he/she cannot be reimbursed for tax Local Funds  MAPP 04.02.01B Employee is reimbursed for tax (except fund 5) whether he/she presented Certificate or not; notify AP if hotel refuses certificatevePPPPPe  hc00[+$ Accounting{Federal Rules Government Accounting Standards Board (GASB) Accounting Rules http://www.gasb.org/ UH Resources Account List GL Journal Checklist (under GL Journal Workflow Information) Fund Equity Transfers (under Transaction Processing) Service Center and Auxiliary Business Process Matrix (under SC Voucher Workflow Information) http://www.uh.edu/finance/pages/References.htm \ZTZ Z ZT  dL Y4\'c0L`c0c0c0Kz,%Fraud PreventionzGovernor Perry s Executive Order RP-36 Relating to Preventing, Detecting, and Eliminating Fraud, Waste, and Abuse http://www.governor.state.tx.us/divisions/press/exorders/rp36 UH Response Department Fraud Risk Survey Institutional Fraud Risk Survey Fraud Reporting Hotline http://www.mysafecampus.com Fraud and Institutional Compliance FAQs on the Web http://www.uh.edu/finance/ Fraud Prevention and Awareness Training Code of Ethics Training.PP\r=c%   Bc0rc0-c0b| 0  0(  x  c $H   x  c $H  H  0nv ? ___ff3ff___PPT10i.j+D=' <= @B +r@# ъ.1