ACCOUNTING
POLICY AND PROCEDURES MANUAL
Updates to APP Manual in Past 90 Days
5/24/12
Capital Assets 1.0, Capital and
Non-Capital Asset and Inventory Systems
Capital Assets 1.01, Accounting
Procedures for Capital Assets (cost $5,000 and over)
Capital Assets 1.02, Accounting
Procedures for Non-Capital Assets (cost $1,000 to $4,999.99)
Capital Assets 1.03, Accounting
Procedures for IT (Information Technology) Assets
Capital Assets 1.04, Annual Physical
Inventory
Capital Assets 1.2, Guidelines for
Capital Asset Valuation
Capital Assets 4.0, Year-End Capital
Asset Reporting
Capital Assets 5.0, Disposition of
State-Owned Assets
5/14/12
Receivables 2.0, Debt Collection Policies -
External Parties
5/11/12
Federal Funds 4.1, Indirect Cost
Negotiation Agreement
4/20/12
Special Expense 9.0, Allowable Federal
Rental Rates for State-Owned Buildings
4/19/12
FMS Processing 1.2, Document Numbering
(revised)
4/16/12
FMS Processing 1.2, Document Numbering
4/4/12
FMS Processing 1.2, Document Numbering
3/30/12
Capital Assets 1.0, Capital and
Non-Capital Asset and Inventory Systems
Capital Assets 1.01, Accounting
Procedures for Capital Assets (Cost $5,000 and over)
Capital Assets 1.02, Accounting
Procedures for Non-Capital Assets (Cost $1,000 to $4,999.99)
Capital Assets 1.03, Accounting
Procedures for Information Technology (IT) Assets
Capital Assets 1.04, Annual Physical
Inventory
Capital Assets 1.2, Guidelines for
Capital Asset Valuation
Capital Assets 4.0, Year-End Capital
Asset Reporting
Capital Assets 5.0, Disposition of
State-Owned Assets
Last Revised: May 23, 2012
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