{"id":1943,"date":"2015-08-10T09:44:28","date_gmt":"2015-08-10T16:44:28","guid":{"rendered":"http:\/\/ext100.wsu.edu\/countyops\/?page_id=1943"},"modified":"2024-08-14T16:47:11","modified_gmt":"2024-08-14T16:47:11","slug":"finance-and-accounting","status":"publish","type":"page","link":"https:\/\/extension.wsu.edu\/countyops\/finance-and-accounting\/","title":{"rendered":"Finance and Accounting"},"content":{"rendered":"<div class=\"cpb-row  pad-bottom gutter single\" style=\"\"><div class=\"cpb-row-inner\"><div class=\"cpb-column  one\" style=\"\"><div class=\"cpb-textblock cpb-item \"><p><\/p>\n<h2><span style=\"color: #800000\"><strong>WSU Account Types<\/strong><\/span><\/h2>\n<h3><a style=\"font-size: 1.6rem;font-weight: bold;letter-spacing: 0px\" href=\"http:\/\/policies.wsu.edu\/prf\/30-00-contents\/30-75-gift-accounts\/\">Gift Accounts BPPM.30.70<\/a><\/h3>\n<ul>\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/documents\/2017\/10\/30-70-gift-transmittal-acknowledgment.pdf\">Gift Transmittal and Acknowledgment<\/a><\/li>\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/documents\/2017\/10\/30-70-noncash-gift-transmittal-acknowledgment.pdf\">Noncash Gift Transmittal and Acknowledgment<\/a><\/li>\n<li><a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/70-00-purchasing\/70-33-using-discretionary-fn057-accounts\/\">Using Gift Accounts&#8211;Allowable Expenditures<\/a><\/li>\n<\/ul>\n<h3><span style=\"color: #800000\"><a href=\"http:\/\/policies.wsu.edu\/prf\/30-00-contents\/30-15-service-centers\/\"><span style=\"color: #800000\">Service Centers\u00a0BPPM 30.15<\/span><\/a><\/span><\/h3>\n<ul>\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/documents\/2017\/10\/30-15-service-center-application.pdf\">Service Center Application Form<\/a><\/li>\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/documents\/2017\/10\/30-15-service-center-calculation-worksheet.xls\">Service Center Calculation Worksheet<\/a><\/li>\n<\/ul>\n<h3><span style=\"color: #800000\">Sponsored Agreements:\u00a0Grants<\/span><\/h3>\n<ul>\n<li><a href=\"https:\/\/cahnrs.wsu.edu\/research\/grant-resources\/\">CAHNRS Office of Research<\/a><\/li>\n<li><a href=\"https:\/\/irb.wsu.edu\/preparing-applying\/\">Human Research Protection Program\/Institut<\/a><a href=\"https:\/\/irb.wsu.edu\/preparing-applying\/\">ional Review Board<\/a><\/li>\n<li><a href=\"https:\/\/orso.wsu.edu\/\">Office of Research Support and Operations\u00a0(ORSO)<\/a>\n<ul>\n<li><a href=\"https:\/\/orso.wsu.edu\/forms-templates\/\">ORSO Forms\/Templates<\/a><\/li>\n<li><a href=\"https:\/\/myresearch.wsu.edu\/login.aspx?ReturnUrl=%2fGrants%2fDepartmentContacts.aspx\">ORSO Grants Database<\/a><\/li>\n<li><a href=\"https:\/\/orso.wsu.edu\/research-administration-process\/\">ORSO Roles and Responsibilities<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"https:\/\/research.wsu.edu\/resources-researchers\/operations-support\/investigator-certs\/\">PI and Co-PI e-Rex Form Certifications<\/a><\/li>\n<li><a href=\"http:\/\/sps.wsu.edu\/\">Sponsored Programs Services<\/a><\/li>\n<\/ul>\n<h3>Workshop Accounts<\/h3>\n<ul>\n<li>Cash Deposit Report 30.53.8<\/li>\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/95-00-travel\/95-25-speaker-travel-speaker-fees\/\">Speaker Travel and Speaker Fees 95.25<\/a><\/li>\n<\/ul>\n<h2><span style=\"color: #800000\"><a href=\"https:\/\/policies.wsu.edu\/prf\/documents\/2017\/06\/ep1-budget-responsibility-policy.pdf\/\"><span style=\"color: #800000\">Budget Responsibility Policy<\/span><\/a><\/span><\/h2>\n<ul>\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/30-00-contents\/30-21-overdrafts\/\">Overdrafts Policy BPPM 30.21<\/a>\n<ul>\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/30-00-contents\/30-25-expenditure-transfers-funding-sources\/\">Expenditure Transfers Between Funding Sources BPPM 30.25<\/a><\/li>\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/documents\/2017\/10\/30-25-expenditure-transfer-request.pdf\">Expenditure Transfer Request Form BPPM 30.25<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><a href=\"http:\/\/policies.wsu.edu\/prf\/30-00-contents\/30-53-cash-handling\/\">Cash Handling<\/a><\/h2>\n<ul>\n<li>Everyone handling cash and checks (including donated funds) is reminded to handle them with great care. Responsibility for funds received on behalf of WSU remains with the receiving unit and does not terminate until receipted by the Bursar\u2019s Office.Periodic review of WSU\u2019s Cash Handling policy (<a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/30-00-contents\/30-53-cash-handling\/\">WSU&#8217;s Cash Handling Policy BPPM 30.53 <\/a>will assure an understanding of the correct cash handling processes along with the <a href=\"https:\/\/wsu.skillport.com\/skillportfe\/main.action#summary\/CUSTOMER_DEFINED\/CDE$42098:_cust_course:wsu\/_scorm12_wsu_online_cash_handling\">online cash handling training<\/a>\u00a0available through the\u00a0<a href=\"https:\/\/hrs.wsu.edu\/training\/\">HRS Training Website<\/a>.\u00a0 Here are a few reminders:\n<ul>\n<li>All monies must be physically secure at all times.<\/li>\n<li>Immediately endorse checks and receipt all monies (i.e., cash, checks, money orders) at the time they are received.<\/li>\n<li>All payments made to WSU should be deposited intact at least weekly or daily if amounts total $100 or more the day of receipt.<\/li>\n<li>Never use interdepartmental mail to transfer monies.<\/li>\n<li>Establish proper separation of duties \u2013 individuals who collect monies and\/or write receipts may not also prepare and\/or make deposits.<\/li>\n<li>Periodically reconcile Workday Record Cash Sales business processes to Workday Revenue reports to ensure that all revenue has been properly posted to the appropriate accounts (see\u00a0<a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/30-00-contents\/30-07-workday-reports\/\">BPPM\u00a030.07<\/a>\u00a0and the\u00a0<a href=\"https:\/\/confluence.esg.wsu.edu\/login.action?os_destination=%2Fpages%2Fviewpage.action%3FspaceKey%3DWKB%26title%3DUsing%2BWorkday%2BReports&amp;permissionViolation=true\">Using Workday Reports reference guide<\/a>).<\/li>\n<\/ul>\n<p>For questions, contact the Office of the Controller, (<a href=\"https:\/\/controllers.wsu.edu\/\">Controller General Contact Information<\/a>); Bursar\u2019s Office, (<a href=\"mailto:bursar.office@wsu.edu\">bursar.office@wsu.edu<\/a>); or Internal Audit, (<a href=\"mailto:ia.central@wsu.edu\">ia.central@wsu.edu<\/a>).<\/li>\n<li>Cash Handling Procedures Handout<\/li>\n<li><a href=\"https:\/\/jira.esg.wsu.edu\/servicedesk\/customer\/kb\/view\/156964627\">WD Record Cash Sale Reference Guide<\/a><\/li>\n<li><a href=\"https:\/\/wpcdn.web.wsu.edu\/wp-extension\/uploads\/sites\/2059\/2024\/08\/Cash-Sale-Record-FY24.pdf\">Cash Sale Record (deposit log sheet)<\/a><\/li>\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/30-00-contents\/30-59-cash-registers\/\">Cash Registers BMMP 30.59<\/a>\n<ul>\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/documents\/2017\/10\/30-59-daily-reconciliation-sheet.pdf\">Cash Register Daily Reconciliation Sheet BPPM 30.59<\/a><\/li>\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/30-00-contents\/30-51-till-cash-funds\/\">Till Cash Funds BPPM 30.51<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/30-00-contents\/30-55-refunds\/\">Refunds BPPM 30.55<\/a>\n<ul>\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/documents\/2017\/10\/30-55-credit-card-refund-voucher.pdf\">Credit Card Refund Voucher BPPM 30.55<\/a><\/li>\n<li><a href=\"https:\/\/policies.wsu.edu\/prf\/documents\/2017\/10\/30-45-state-washington-invoice-voucher-form.pdf\/\">State of Washington Invoice Voucher BPPM 30.45<\/a><\/li>\n<\/ul>\n<\/li>\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/30-00-contents\/30-58-returned-checks-prevention-processing\/\">Returned Checks-Prevention and Processing BPPM 30.58<\/a><\/li>\n<li><a href=\"https:\/\/bursar.wsu.edu\/sales-tax-based-on-destination\/\">Sales Tax Based on Destination and Rate Table for Locations<\/a><\/li>\n<li><a href=\"https:\/\/s3.wp.wsu.edu\/uploads\/sites\/2016\/2021\/01\/Form-W-9-2021.pdf\">WSU IRS W-9<\/a><\/li>\n<\/ul>\n<h2><span style=\"color: #800000\"><a href=\"https:\/\/hrs.wsu.edu\/training\/learn-on-the-go\/\"><span style=\"color: #800000\">Fiscal Management Training<\/span><\/a><\/span><\/h2>\n<ul type=\"disc\">\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/70-00-purchasing\/70-03-allowable-purchases-function\/\">Allowable Purchases by Function BPPM 70.03<\/a><\/li>\n<li><a href=\"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/70-00-purchasing\/70-33-using-discretionary-fn057-accounts\/\">Allowable Purchase on Gift Accounts BPPM 70.33<\/a><\/li>\n<li><a href=\"https:\/\/wpcdn.web.wsu.edu\/wp-extension\/uploads\/sites\/2059\/2022\/06\/WD-Extension-Update-06.07.22.pdf\">WD Extension Update 06.07.22<\/a><\/li>\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/30-00-contents\/30-12-internal-audits\/\">Internal Audits BPPM 30.12<\/a><\/li>\n<li><a href=\"https:\/\/wpcdn.web.wsu.edu\/wp-extension\/uploads\/sites\/2059\/2022\/09\/Revenue-Generation-Handbook.pdf\">Revenue-Generation-Handbook<\/a><\/li>\n<li><a href=\"http:\/\/policies.wsu.edu\/prf\/30-00-contents\/30-06-tracking-departmental-expenditures\/\">Tracking Departmental Expenditures BPPM 30.06<\/a><\/li>\n<li><a href=\"https:\/\/acctspay.wsu.edu\/\">WSU Accounts Payable <\/a><\/li>\n<\/ul>\n<p><\/p><\/div>\n<\/div>\n<\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>WSU Account Types Gift Accounts BPPM.30.70 Gift Transmittal and Acknowledgment Noncash Gift Transmittal and Acknowledgment Using Gift Accounts&#8211;Allowable Expenditures Service Centers\u00a0BPPM 30.15 Service Center Application Form Service Center Calculation Worksheet Sponsored Agreements:\u00a0Grants CAHNRS Office of&amp;hellip;<\/p>\n","protected":false},"author":117,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":[],"categories":[],"tags":[],"wsuwp_university_location":[],"wsuwp_university_org":[],"_links":{"self":[{"href":"https:\/\/extension.wsu.edu\/countyops\/wp-json\/wp\/v2\/pages\/1943"}],"collection":[{"href":"https:\/\/extension.wsu.edu\/countyops\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/extension.wsu.edu\/countyops\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/extension.wsu.edu\/countyops\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/extension.wsu.edu\/countyops\/wp-json\/wp\/v2\/comments?post=1943"}],"version-history":[{"count":37,"href":"https:\/\/extension.wsu.edu\/countyops\/wp-json\/wp\/v2\/pages\/1943\/revisions"}],"predecessor-version":[{"id":3072,"href":"https:\/\/extension.wsu.edu\/countyops\/wp-json\/wp\/v2\/pages\/1943\/revisions\/3072"}],"wp:attachment":[{"href":"https:\/\/extension.wsu.edu\/countyops\/wp-json\/wp\/v2\/media?parent=1943"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/extension.wsu.edu\/countyops\/wp-json\/wp\/v2\/categories?post=1943"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/extension.wsu.edu\/countyops\/wp-json\/wp\/v2\/tags?post=1943"},{"taxonomy":"wsuwp_university_location","embeddable":true,"href":"https:\/\/extension.wsu.edu\/countyops\/wp-json\/wp\/v2\/wsuwp_university_location?post=1943"},{"taxonomy":"wsuwp_university_org","embeddable":true,"href":"https:\/\/extension.wsu.edu\/countyops\/wp-json\/wp\/v2\/wsuwp_university_org?post=1943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}