STATE OF NEBRASKA

STATE ACCOUNTING MANUAL

 

TABLE OF CONTENTS

 

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

 

Alternate Table of Contents in Grouped Format

 

Correspondence from Accounting Administrator

 

Updates to the State Accounting Manual - Most current at the top.

Last update was July 9, 2014.

 

 

A

 

Accounting Administration; powers; duties; bureaus; created.

Accounting Concepts

ACH E-Mail Address Update link & instruction to view address book

Agency Head/Agency Director

Air Travel

Application of Principles

Appoint or Acknowledge Authorized Agents

American Recovery and Reinvestment Act (ARRA) - page

American Recovery and Reinvestment Act (ARRA)– Budget Letter

American Recovery and Reinvestment Act  (ARRA) Requirements

Authorized Agents – Appoint or Acknowledge

Authorized Agents Request Form – Employee Transfer Between Agencies

Automobiles, Personal & Motorcycle Mileage

Awards - Employee

B

 

Bank Account

Budgetary Accounts

BUG Wiki

Business Units – Checklist for Inactivating

 

C

 

Calendar Year-End Leave Balancing Procedures

Capital Outlay/ Capitalization Guidelines

Catastrophic Illness Donation Policies - Procedures

Cellular Telephone Expenses – Personal

Certification – Payroll

Certified Biennial Carryover Letter

Charitable Contibutions to Governmental Units

Chart of Accounts  

Chart of Accounts – with descriptions

Checklist – Fiscal Year End Close

Checklist – Inactivating Business Units

Checklist – Monthly

Child Support Deductions—Voluntary

Collection of Sales Tax or Use Tax

Commuting

Conference (Attendance by State Employee)

Conferences – State Agency Sponsored

Contractor Identification Criteria - "Employee or Contractor?"

Contacts - Agency

Contributions, Charitable to Governmental Units

Credit Card Data Security – Annual PCI Compliance

 

D

 

Death – Policies for Payments Upon Death, Termination or Retirement

Deductions, Benefits, Accural Codes (dba) – Vendor Establishment Policies

Deposit Processing

Direct Deposit – Payments for State Employee Expense Reimbursements

Direct Deposit – Payments for State Employee Wages

Duplicate Warrants - Procedures for requesting

Duplicate Warrants or Stop Payments

Duplicate Warrants or Stop Payments - Emergency

E

 

Electronic Funds Transer (EFT)

Emergency Duplicate Warrants or Stop Payments

Employee Awards

"Employee or Contractor?”—Contractor Identification Criteria

Employee Expense Reimbursements ,  Payments for State

Employee NIS ID’s—Terminated

Employee – Processing Payments of Employees of Other Agencies

   Procedure for Processing Payments of Employees of Other Agencies

Employee Signatures

Employee Wages , Payments for State

Encumbrance -- Policy      

Encumbrance – Procedures in Budget Training Guides

Encumbrance – Allotment Status Encumbrance Detail Report – Running

Encumbrance – Bug Meeting Presentation 5/5/05  begin slide 14

Execution Control – Link on Mail-In Data Base

Execution Control – Guide to Using

Exemption—Nebraska Sales Tax

Expenses—Automobiles, Use of Personal

Expenses—Entertainment

Expenses—Job--applicant

Expenses—Moving

Expenses—Personal Cellular Telephone

Expenses—Reimbursement Guidelines

Expenses—Receipts

Expenses—State Employee While Not In Travel Status

Expenses—Substantiation of Expenses

Expenses—Telephone Calls, Long Distance

Expenses—Telephone, Personal Cellular

Expenses—Temporary  Work Site

Expenses – TSB Vehicle Expense Incurred by Employee

Expenses—Reimbursement to One Employee for Two or More Employee's Expenses

Expenses—Volunteer/Provider

F

 

Federal Grant – Termination of Employees Working on Federal Grant

Fiscal Year End Check List

Fiscal Year End 2014 Closing Schedule

Fixed Assets – Capitalization Guidelines

Forms

 

G

 

General Ledger (Reconciling) to Payroll Register

Governmental Accounting  

Governmental Units, Charitalbe Contributions to

Grants Audio Conference 12-12-06
Grant ToolKits

 

H

Holiday Schedule 2014

 

Hotkeys – J D Edwards  keyboard shortcuts

I

 

Inactivating Business Units Checklist

ID’s—Terminated Employee NIS ID’s

Illness—Catastrophic Illness Donation Policies - Procedures

Income Tax Withholding – State 1.5%

Insufficient Fund Checks – Procedures for

Insurance – Health – Calculate State Split of Contribution – spouse 100% & spouse pt

Insurance – Rental Car

Instruction – Interim Worksheet, How to Complete & Email

Instruction – Payroll Calculation Worksheet, How to Complete & Email

Interim Payrolls

Interim Payroll Calculation Form – 2014

Internal Control Guidelines – Five Standards of Internal Controls

Internal Controls – also see Pre-Audit and

     1  Transactions required to be preaudited

     2  Object codes to be preaudited

     3 Expense Reimbursement Guidelines

Internal Control Plan

Introduction – General Policy

Introduction – Manual Use

IRS discussion of Tax Status of Governmental Units

 

J

 

J D Edwards Hotkeys keyboard shortcuts

Job-applicant Expenses

K

 

 

L

 

Lease/Purchase Agreements

Leave Balance – Policy – Payroll Adjustments to

Leave Balancing Procedures—Calendar Year-End 
          Agency  Part 2
          State Accounting Part 1

Leave Earnings - Sick

Leave Earnings - Vacation

Leave – Unused Leave Recorded in NIS

Lodging

Long Distance Telephone Calls

 

M

 

Master Lease

Meals

Mileage—Personal Airplane

Mileage—Personal Auto

Mileage—Personal Motorcycle

Monthly Checklist

Motorcycle—Personal, Mileage

Moving Expenses

Moving Expenses – discussion of object accounts 516100 & 522500

 

N

 

Nebraska Sales Tax Exemption

NIS ID’s—Terminated Employees

NIS Training Manual

 

O

 

Object codes -  Chart of Accounts

Object codes required to be preaudited

 

P

 

PCI – Annual Payment Card Compliance: Credit Card Data Security

Password

Payments for State Employee Expense Reimbursements

Payments for State Employee Wages

Payments over $25,000 and procedure for exception.

Payoff – Termination for Employee Working on Federal Grant

Payroll Adjustments to Leave Balances

Payroll Calculation Form – 2014  updated 1-6-14         instruction for paycal

Payroll Calculation Tables

Payroll Card Fees

Payroll Card Introduction
Payroll Card Limits 

Payroll Certification – General Policy # 27

Payroll Certification Form  and  Instructions for Payroll Certification Form

Payroll Certification Mini-Manual

Payroll – Hours in Calendar or Fiscal Year

Payroll – Interim Payroll Instructions

Payroll – Interim Payroll Worksheet

Payroll – State Accounting Iterim Direct Payment Worksheet (no gross wages)

Payroll Processing Schedule – Biweekly Current – Dec 2014

Payroll Processing Schedule – Monthly Current – Dec 2014

Payroll Register – Reconciling to the General Ledger

Personal Automobiles

Personal Cellular Telephone Expenses

Petty Cash

Policies

 

 

 

 

Pre-Audit

          1 Transactions required to be preaudited

          2 Object codes required to be preaudited

          3 Expense Reimbursement Guidelines

          4 Pre-audit guidelines

          5 Internal Control Memo of Understanding

          6 Pre-audit Certification Procedure

          7 Policy requiring pre-audit certification

Preaudits Authorized

Prepayments

Principles –Nebraska Information System ,Application of

Prior Period Adjustment

Processing Payments to Employees of Other Agencies

Purchase Limitations

Purchasing Card Links

 

Q

 

R

 

Receipts

Reconciling the General Ledger to your Payroll in the General Ledger

Recording Utility Expense

Refunds

Reimbursement to One Employee for Two or More Employee's Expenses

Rental Car Insurance

Reports

Retirement Estimator – link to Social Security site

Retirement – Policies for Payments Upon Death, Termination or Retirement

 

S

 

Sales Tax or Use Tax – Collection of

Sales Tax Exemption--Nebraska

Security – Internal Controls

Segregation of Duties

Signatures, Employee

State Employee Expenses While Not In Travel Status

State Income Tax Withholding – 1.5%

Situational Expense – Pay expense for employee of another agency

Stop Payments, Duplicate Warrants or

Stop Payments, Duplicat Warrants - Emergency

Substantiation of Expenses

 

T

Tax Exemption—Nebraska Sales

Tax Status – IRS discussion regarding governmental units

Telephone Expenses—Long Distance Calls

Telephone Expenses—Personal Cellular

Temporary Work Site Expenses

Terminated Employees NIS ID’s

Termination Payoff for Employee Working on Federal Grant

Termination – Policies for Payments Upon Death, Termination or Retirement

Third Party Reimbursements

Training Manual

Transactions required to be preaudited

TSB Vehicle Expense – Incurred by an Employee

Travel, Air

 

U

 

Uncollectable Amounts

Unused Leave Recorded in NIS

Update Business Units – Agency update of limited fields in business units.

Use Tax or Sales Tax – Collection of

Utility Expense - Recording

V

 

Vendor – Deductions, Benefits, Accural Codes - Vendor Establishment Policies

Vendor Payments

Voluntary Child Support Deductions

Volunteer/Provider Expenses

W

 

Wage,  Payments for State Employee

Wage Attachments

Warrant Cancellations

Warrants—Duplicate  - Procedures for requesting

Warrants (Duplicate) or Stop Payments

W-4 Submission Requirements

Wiki - Bug

Withholding on Nonresident Personal Services

Worker’s Compensation

Work Site Expenses, Temporary

Write-Off of Receivable Amounts

 

X

 

Y

 

Year End Checklist

Year End Closing Schedule - Fiscal 2014l 

Year-End Leave Balancing Procedures-Calendar Year  

          Agency Procedures

          State Accounting Procedures

 

Z

 

 

 

NEVER PROVIDE YOUR PASSWORD TO ANYONE.  If anyone requests your password, even if they identify themselves as authorized, advise them that you are not permitted to provide your password and immediately advise your supervisor or State Accounting of this request.

 

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