Fiscal Rules-Effective July 1, 2022 | OSC

These documents may be presented in PDF format, which requires the Adobe® Reader.

Portable Document Format (.pdf)

Fiscal Rule Training 2022: Overview of the changes effective July 1, 2022

Chapter 1: Accounting and Internal Control

Chapter 2: Disbursement

Chapter 3: Commitment Vouchers (part 1)

Chapter 3: Commitment Vouchers (part 2)

Chapter 4: Capital Construction

Chapter 5: Travel

Chapters 6, 7 and 8: Cash, Budget and Reporting

Chapters 9 and 10: Payroll and Collections

Fiscal Rules All Chapters

Chapter 1: Accounting and Internal Control

Accounting Principles and Standards
Internal Controls
State Financial System
Delegated Authority

Chapter 2: Disbursement

Propriety of Expenditures
Receiving Reports
Payment Terms
Official Functions and Training Functions
Miscellaneous Compensation and Other Benefits (Perquisites)
Moving and Relocation
State Commercial Cards

Chapter 3: Commitment Vouchers

Commitment Vouchers
Purchase Orders
State Contracts
Grants
Interagency Agreements

Chapter 4: Construction

Capital Construction Administration
Capital Construction Projects
Capital Construction Carryforwards and Reversions

Chapter 5: Travel

Travel

Chapter 6: Cash

Cash Receipts and Deposits
Change Funds and Petty Cash Funds
Imprest Cash Accounts and Bank Accounts
Refunds and Reimbursements
Payments Returned by Financial Institutions
Federal Cash Management

Chapter 7: Budget

Spending Authority
Expiration and Rollforward of Appropriations
Overexpenditures and Required Reporting
Common Policy Disputes

Chapter 8: Reporting

Financial Statements
Quarterly Financial Reporting

Chapter 9: Payroll

Use of the State Payroll System
Direct Deposit Payroll for State Employees Paid on the State Payroll System
Payroll Cycles
Final Pay for a Terminating State Employee
Overpayments to State Employees
Miscellaneous Compensation
Assignment of State-Owned Vehicles

Chapter 10: Collections

Collection of Debts Due to the State

Prior Fiscal Rules