policies and procedures

Policies and Procedures

Administrative Procedure Manual (APM)

Volume IV — Finance and Accounting

Table of Contents

Chapter I	Purpose, Organization and Definitions
Chapter II	Basic Coding System
Chapter III	General Ledger Class
Chapter IV	Investment Management
Chapter V	Payroll Administration
Chapter VI	Cash Receipts Accounting
Chapter VII	Cash Funds and Bank Reconciliations
Chapter VIII	Cash Disbursements Accounting
Chapter IX	Disbursement of Financial Aid Awards
Chapter X	Travel
Chapter XI	Fixed Asset Accounting
Chapter XII	Accounts Receivable
Chapter XIII	Bad Debt Collections
Chapter XIV	Insurance Coverage
Chapter XV	Externally-Funded Projects
Chapter XVI	Reports

Chapter I — Purpose, Organization and Definitions

Chapter II — Basic Coding System

04-0201

Chapter III — General Ledger Class

04-0301	General Information
04-0302	Operating Budget Development
04-0303	Construction Projects Budgets
04-0304	Budget Amendments
04-0305	Temporary Replacement of Full-time Employee
04-0306	Special Fee Changes or Additions

Chapter IV — Investment Management

04-0401

Chapter V — Payroll Administration

04-0501	Payroll Processing
04-0502	Time Cards and Time Sheets
04-0503	Payroll Deductions
04-0505	Early Release of Payroll Checks

Chapter VI — Cash Receipts Accounting

04-0602	Cash Collections
04-0605	Lost, Missing or Stolen College Monies
04-0606	Safeguarding College Assets

Chapter VII — Cash Funds and Bank Reconciliations

04-0701	Authority for the Establishment of Cash Funds
04-0702	Reimbursement for Petty Cash Expenditures
04-0703	Change Fund

Chapter VIII — Cash Disbursements Accounting

04-0801	Payment Deadlines and 100% Refund Date
04-0802	Construction Payments
04-0803	Vendor Payments
04-0804	Refunds
04-0805	Reimbursement for Florida Community College at Jacksonville Course Fees
04-0806	Lost or Stolen College Checks and Endorsement Forgeries
04-0807	Disbursement Request Procedures

Chapter IX — Disbursement of Financial Aid Awards

04-0901	Financial Aid Payment Methods
04-0902	Unaccepted Financial Aid Awards
04-0903	State Employee Fee Waivers

Chapter X — Travel

04-1001	Travel
04-1007	Reimbursement of Moving and Travel Expenses

Chapter XI — Fixed Asset Accounting

04-1101	Property Accounting
04-1102	Deeds and Easements
04-1103	Stolen College Property
04-1104	Security and Control of College-Owned Firearms and Ammunition

Chapter XII— Accounts Receivable

04-1201	Billings for Agency-Sponsored Courses
04-1202	Delinquent Accounts
04-1203	Short Term Loans
04-1204	Accounts Receivable Types

Chapter XIII — Bad Debt Collections

04-1301	Long Term Student Loans
04-1302	Procedures for Financial Aid Overpayments
04-1303	Procedures for Payment by Check

Chapter XIV — Insurance Coverage

04-1401	Liability Insurance
04-1402	Property Insurance
04-1403	Professional Liability Insurance
04-1404	Fleet Insurance
04-1405	Performance Bonds
04-1406	Notary Public Commissions

Chapter XV — Externally-Funded Projects

04-1501	In-Kind Match
04-1502	Equipment Purchases in Externally Funded Grants and Contracts

Chapter XVI — Reports

04-1601	Annual Budget
04-1604	Cell Phone And Converged Communication Device Allowance
04-1605	College-Owned Cell Phones/Mobile Radios/PDA/Converged Device with Cellular Service and Phone Cards