The following is a list of all the policies, procedures and forms related to the business
|Cash Handling Procedures
||Provides guidelines for the collection, deposit and control of cash to ensure accountability
and safeguarding of such funds.
|Reporting Cash Transactions in Excess of $10,000
||These procedures apply to reporting to the Internal Revenue Service (IRS) the receipt
of cash in excess of $10,000 in a single transaction, or multiple related transactions.
|Sponsored Projects Accounting
|Award Cash Management Service Procedure
||Documents the steps followed to ensure that ESU adheres to and complies with all sponsor
agency guidelines and or regulations when performing cash draw downs from the Award
Cash Management Service (ACM$) website.
|Budget and Expenditure Monitoring Procedure
||This procedure documents the obligations of the Principal Investigator (PI) and the
Grant and Compliance Accountant to monitor expenses and the budget of Sponsored Projects.
|Budget Modification Procedure
||Explains the process and requirements for the PI to submit a request to modify or
amend the Sponsored Project budget.
|Cost Transfer Procedure
||Outlines the process and necessary documentation to perform a Cost Transfer of payroll
or other expenditure into the Sponsored Project Cost Center (WBS).
|Determining Allowability, Reasonableness, and Allocability of Costs Procedure
||The PI is responsible for ensuring that expenditures on Grants or Sponsored Projects
meet allowability, reasonableness, and allocability standards prior to incurring the
expense. This procedure explains the criteria that must be met to satisfy those standards,
as well as documenting a list of expenses that are generally deemed unallowable by
|Unallowable Expense Procedure
||Documents the process taken to ensure that the University does not permit unallowable
expenses to be charged, directly or indirectly, to a sponsored project.