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Fiscal Rules-Effective July 1, 2023

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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

 

 

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