Policies & Procedures

Policies and procedures promote strong financial management and assist in the areas of budgeting, accounting, auditing and financial reporting. They are used to guide and direct fiscal operations.  

Admin Policies and Procedures - See below for Admin adopted MMB policies and procedures and agency-specific policies and procedures.

• Introduction
• Financial Management
  • MMB 0102-01 Internal Control Policy
  • MMB 0102-01.1 Control Environment Procedure
  • MMB 0102-01.2 Risk Assessment (new 5-3-2013)
  • MMB 0102-02 Office of Legislative Auditor Audit Report Monitoring Policy
  • MMB 0102-02.1 Office of Legislative Auditor Audit Report Monitoring Procedure
  • MMB 0103-01 Code of Conduct Policy
  • FMR 0103-01.1 Code of Conduct Procedure
  • MMB 0104-03 Financial Reporting of Accounts Receivable Policy
  • MMB 0104-03.1 Financial Reporting of Accounts Receivable Procedure
  • FMR - 1D-01 Management for Political Subdivision Capital Grants
  • FMR - 1F-01 Master Lease Program
  • FMR - 1G-01 Property Management
  • FMR - 1G-03 Management of Employee-Owned Property in the Workplace
  • FMR - 1J-01 Imprest Cash
  • FMR - 1K-01 Administrative Use of Bond Proceeds
  • FMR - 1L-01 General Fund Loans
  • FMR - 1M-01 Refund of Excess Retained Earnings
• Budgeting
  • MMB 0108-01 Internal Service Rate Approval
  • FMR 0108-01.1 Business Plan Procedure
  • FMR - 2B-01 Biennial Budget System
  • FMR - 2C-01 Chart of Accounts
• Accounts Receivable/Receipts
• FMR 0501-01 Managing and Reporting Accounts Receivable Policy
• FMR 0501-01.1 Managing and Reporting Accounts Receivable Procedure
  • Accounts Receivable Internal Procedure Form
• FMR 0504-01 Debt Collection Process and Actions Policy
• FMR 0504-01.1 Debt Collection Process and Actions Procedure
• FMR 0505-01 Writing-Off Uncollectible Accounts Policy
• FMR 0505-01.1 Writing-Off Uncollectible Accounts Procedure
• MMB 0602-06 Daily Deposit Waiver Policy
• MMB 0602-06.1 Daily Deposit Waiver Exemption Request Procedure
• FMR - 3A-01 Revenue Recognition for Proprietary Funds
• FMR - 3B-01 Receipts
• FMR - 3C-01 Gift Acceptance
• FMR - 3F-01 Interest Income
• Procurement/Expenditures
  • FMR - 4A-01 Ordering, Receiving, and Payment Processing (Three-Way Match)
  • FMR - 4A-02 Purchasing Card (4A-02 - Pwr Pnt Training)
  • FMR - 4A-03 Emergency Card
  • FMR - 4B-01 Prepaid Expenses
  • FMR - 4C-01 Employee Travel Expenses
  • Out of State Travel Essentials
• FMR - 4D-01 Special Expenses (4D-01 - Pwr Pnt Instructions)
• Reporting
• FMR - 5A-01 Financial Statement Process for Proprietary Funds
• FMR - 5B-01 Capital and Operating Leases
• FMR - 5C-01 Federal Cash Management and Reporting
• MMB - Fiscal Note Policy Manual Dec. 2012 (new 5-3-2013)
  • Fiscal Note Instruction (new 5-3-2013)
• MMB Fiscal Note Tracking System Access Jan. 4 2013 (new 5-3-2013)
• System Administration
  • MMB 1101-07 Security and Access Policy
  • MMB 1101-07.1 Agency Security Administrators Procedure
  • MMB 1101-07.2 Compensating Controls Procedure
• Forms
  • FMR - 001-02 Intra-Agency Transfer of Property
  • FMR - 004-01 Authorization for Out-of-State Travel
  • FMR - 003-01 Affidavit in Lieu of Receipt
  • FMR - 005-02 Purchase Request
  • FMR - 007-01 Agreement to take State Owned Property Outside the Workplace
  • FMR - 009-01 Request for Approval of Special Expenses
  • Request for Access to SWIFT Statewide Systems
• Glossary
• Acronyms
• FMR Staff Directory
• Reference
  • Payment Processing Guidelines
  • Travel Expense Reference Sheet

Admin IT Policies and Procedures

• Access Control Security
• Firewall Change Control Procedure

Statewide Policies and Procedures

• Statewide Financial Operating Policies & Procedures
• Statewide Employee Management System (SEMA4) Operating Policies and Procedures - Payroll
• Bargaining Unit Contracts/Compensation Plan
• User's Guide to State Property Management

SWIFT

Cell Phone Policies

• Statewide Policy
  • Appropriate Use of Electronic Communication and Technology
  • Acknowledgement of Receipt - Cellular Telephone Services and Equipment

Payroll Posting Audit Trail Verification

• Verification of Payroll Posting Audit Trail Procedure
• FY13 Payroll Posting Audit Trail Verification Form
• FY12 Payroll Posting Audit Trail Verification Form
• FY11 Payroll Posting Audit Trail Verification Form
• FIS Payroll Posting Audit Trail Instructions

Related Links

• Admin HR Policies (referenced in FMR policies)
  • Policy #10 Education Assistance (Tuition Reimbursement)