Accounting Handbook
General Statement
These guidelines and procedures are applicable to all funds administered by University of Houston-Clear Lake. All expenditures of the university shall be consistent with applicable State and Federal laws and regulations; any restrictions, rules, or regulations placed on the use of the funds by donors and granting or contracting agencies; and, prudent management practices. In addition, all expenditures from university funds must be reasonable and necessary for carrying out the programs and activities of the university, and shall be documented in a way that clearly substantiates such responsibility to all of our constituencies.
In accordance with good business practices, the university requires departments to reconcile accounts on a monthly basis by performing cost center verifications. Cost center verifications are due 60 days after PeopleSoft Finance month closes. Any corrections needed related to financial transactions should be processed by all units before the next month is reconciled. At the end of the fiscal year, the time frame is shortened to meet the end-of-year processing cycle.
Table of Contents
Asset Management Refresher Training
Cell Phone Allowance Guidelines
Credit Card Merchant ID Setup and Maintenance Procedures
Employee Financial Responsibility
Endowment Training Presentation
Establishing a Center or Institute
Food and Entertainment Related Accounts
Gifts to Employees and Non-Employees of University
Guidelines for Terminating Academic Centers or Institutes
Incidental Fees, Course Fees and Other Charges
Interdepartmental Transfer (IDT)
Payments to Non-Resident Aliens
Reporting Financial Accounting Information to External Parties
UH System Administrative Memorandum (SAM Policies)
Please contact General Accounting at GeneralAcctg@uhcl.edu if you have any questions.