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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,!  "c0t#c0%c0e/c0DCompliance with Donor, Sponsor, University, State, and Federal RulesEE$HExternal Rules that Apply to Specific Funds Restricted Funds (4xxx) Donor requirements for scholarships Donor requirements for endowment income Sponsored Project Funds (5xxx) Sponsor requirements for research contracts and grants Federal regulations for federal grants http://www.research.uh.edu/Departments/Office_of_Contracts_and_Grants/Federal_Policies_and_Regulations Endowment and Loan Funds (6xxx) Donor requirements for endowment fund Bank requirements for loan fund Agency Funds (9xxx) Owner of fund (not UH) determines how it is used Must meet minimal documentation standards,PPLPPP PFPP[P,L  F  [.c0 s DCompliance with Donor, Sponsor, University, State, and Federal RulesEE$Internal Rules UH System Board of Regents Policies http://www.uhsa.uh.edu/regents/policy/ UH System Administrative Memorandums (SAMs) http://www.uhsa.uh.edu/sam/ UH Manual of Administrative Policies and Procedures (MAPPs) http://www.uh.edu/mapp/$(,<$&,< n3&(7c03Yc0c0DCompliance with Donor, Sponsor, University, State, and Federal RulesEE$RInstitutional Compliance Program Identify external rules we must follow Determine the risk of not complying with those rules Develop a plan to reduce the risk of noncompliance Overview of Institutional Compliance Program http://www.uh.edu/plantops/ehrm/index.html Report suspected fraud and noncompliance at http://www.mysafecampus.com/ F!Z2Z! !1c02c05Q Efficient Transaction ProcessingWorkflow and Document Imaging for Finance Transactions Faster approval Track transactions through approval process Discard paper copy when posted P-Cards for Non-Travel Purchases $5,000 or Less Fewer employee reimbursements Fewer vouchers to pay vendors Update cost center/account in SDOL Travel Cards for Travel Purchases Less out-of-pocket cost for traveler Update cost center/account in SDOL 7Z[Z0Z_Z"ZJZ7[0_"J  @Best Value Procurement While Using HUB Vendors Whenever PossibleAA$Texas HUB Vendor Directory http://www2.cpa.state.tx.us/cmbl/cmblhub.html Lists all HUB vendors in Texas See HUB search instructions UH HUB Vendor Directory http://www.uh.edu/hub/ Lists some HUB vendors used by UHLj:j:5c0H6c0)Secure and User Friendly Financial System**$Finance System Security Request for UHS Finance System Access (FS002) required for access by UH employees Request for UHS Finance System Operator ID (FS001) only required for non-employees who need access http://www.uh.edu/finance/Forms/Access_Request/FinancialSystem.html 6C7c0)Secure and User Friendly Financial System**$Finance System Security Password must be at least 10 characters and contain at least 1 number Password must be changed each 60 days Annual Secure Our Systems training must be completed by all employees&)Secure and User Friendly Financial System**$User Friendly (We Hope) Single sign-on for Finance, HR and Student Systems, and PASS Workflow and document imaging Custom reports Public queries Verification worksheet to verify cost center transactions 24/7 access via web 6)Secure and User Friendly Financial System**$xPeopleSoft Design Finance, HR, and Student systems share common fields so they can  talk to each other Enter data once and it can be reused Enter Requisition Copy to PO Copy to PO Voucher:{0{0'  ProcurementEducation Code State universities may purchase goods and services by whatever method is deemed the best value for the institution (Section 51.9335) http://tlo2.tlc.state.tx.us/statutes/statutes.html Texas Administrative Code Utilize HUB vendors whenever possible (Title 34, Part 1, Chapter 20, Subchapter B) http://info.sos.state.tx.us/pls/pub/readtac$ext.viewtac Texas Government Code Prohibits payments to persons and companies  on hold with the state (Section 403.055) http://tlo2.tlc.state.tx.us/statutes/statutes.html Texas Constitution Printing must be competitively bid (Article 16, Section 21) http://tlo2.tlc.state.tx.us/txconst/toc.html PPPPPPPjPS8  jqc0pc05lrc0 c0](! 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