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A checklist

Office of the Comptroller state finance policies pertaining to the following subject areas:

Jump to: Audit | Budgets | Capital (Fixed) Assets | Contracts | Federal and State Grants | General | Interdepartmental Business | Interface | Internal Controls | Non-Tax Revenue | Payments | Payroll and Labor Cost Management | Security | Settlements and Judgments

Audit

Auditor Independence
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Protocols for Audits, Audit Follow-up, and Department Initiated Audit Activity
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Sub-Recipient Monitoring
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Budgets

Allotments
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Expenditure Corrections (EX)
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Expenditure Refunds (ER)
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Intersubsidiary Transfer
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Investments
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Capital (Fixed) Assets

Capital Assets: Acquisition, Impairment, and Accounting
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Contracts

Amendments, Suspensions, and Terminations
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Commodities and Services
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Contract Retainage
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Contractor Authorized Signatory Listing
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Delegation of Mosaic Contract and Transaction Processing Authority and Quality Assurance
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State Grants, Federal Sub-Grants, and Subsidies
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For additional information, please visit the Conducting Best Value Procurements handbook on the Operational Services Division website.

Federal and State Grants

Federal Emergency Management Agency (FEMA) and other Disaster Recovery Funds Received
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Federal Grant Accounting and Reporting
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General Policies

Department Head Signature Authorization
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Key State Finance Law Compliance Roles and Responsibilities
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Fiscal Records Management
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Transaction Catalog Management - Remarking / Purge
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Interdepartmental Business

Interdepartmental Chargebacks
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Interdepartmental Service Agreements
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Interface

HR/CMS Interface
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Mosaic Interface Request and Approval
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Internal Controls

Internal Controls
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Non-Tax Revenue

Cash Recognition and Reconciliation
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Electronic Payments Data Security
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Receivable Recognition and Reconciliation
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Payments

Bill Payments
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Liability Management and Reduction Fund - Tort Claim
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Procurement Card (P-Card)
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Prompt Payment Discounts
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Vendor / Customer File and Form W-9
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Payroll

Employee Taxes and Deduction

Basic Insurance Deductions
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Commonwealth Fees
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Deferred Compensation
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Dependent Care Assistance Program
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Health Care Spending Account
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Payroll Deductions and Chargebacks
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Retirement Programs
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Special Insurance Deductions
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State and Federal Income Tax
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Tax Deferred Savings Plan 403(b)
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Voluntary Union Deductions
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Wage Garnishments
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Paying the Employee and Types of Payments

Direct Deposit​
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Employee Reimbursements and Allowances​
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Injured by a Patient or Prisoner Payments
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Prior Year Payroll Payments
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Retroactive Payments
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Payroll Accounting and Records

Accounts Payable Payroll
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Closing a Fiscal Year
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Official Record of Payroll Expenditures
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Payroll Expenditure Adjustment Transactions
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Payroll Expenditure Approval
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Payroll Information / Warehouse
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Payroll Public Records Exemption
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Payroll Warrant Processing
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Refunds/Prior Period Adjustments
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Payroll Systems and Processes

Disbursement of Payments
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Enterprise Management and Performance in Administrative Computing
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Human Resources Compensation Management System (HR/CMS)
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Labor Cost Distribution
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Mandatory and Voluntary Deductions
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Payroll Processing During Emergencies
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Tax Administration, Reporting, and Funding

Armed Forces' Tax Guide
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Form W-2 Processing
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Mandatory Payroll Tax Chargebacks for Medicare
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Non-Cash Employee Benefits
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Non-Resident Alien Tax Treaty
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Taxable Pay Period Adjustments
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Type of Employment

Contract Employees vs. Independent Contractors
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State Employees
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Types of Employment
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Security

Statewide Enterprise Systems Security Access Management
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Statewide Enterprise Systems Security Access for Contractors
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Settlements and Judgments

Settlements and Judgments
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