ࡱ> 352 bjbj 4xxll 0$O"Y&10xl u: Restricted Fund Accounting Cash Management (5.11.06)  POLICY All restricted fund accounting functions will be performed in conformity with generally accepted accounting principles as prescribed by the Governmental Accounting Standards Board, NACUBO, TBR and University policies and procedures. The payment method and reimbursement requirements vary by awarding agency and will be specified in the terms and conditions of the award agreement. The payment method will be either advance, reimbursement, or letter of credit drawdown. If the award agreement specifies the advance or reimbursement payment method, the Financial Analyst III will submit the required request for advance or reimbursement to the awarding agency in accordance with Policy and Procedure #5.11.08, Reporting to Funding Agencies. Agreements with certain federal agencies allow the university to process letter of credit drawdowns as needed to cover expenditures prior to submitting detailed expenditure reports. If funds are to be requested by the letter of credit drawdown method, the award agreement will specify which system to be used (i.e., Automated Standard Application for Payment (ASAP) System, U.S. Department of Health and Human Services Payment Management System (PMS), U.S. Department of Education G-5 System). Funds will be drawndown through ASAP, PMS and G-5 once a month based on the actual expenditures incurred for the previous month. Non-scheduled drawdowns will be done as needed to cover large disbursements associated with capital project expenditures, student financial aid disbursements, etc.  REFERENCES 5.11.08 Reporting to Funding Agencies 5.06.05.4 Mailed Funds Revised 1/10 *67?h ' (  # $ O 4 @ A G M _ `     ' 1 E F R 9:;<Gÿ˿˻˷˷Ϸϯϳϧϣϫϛϗh:h:CJaJh:jhtUh:ohhzh=Fh(P7h|+\h9h5>h;XhXRh)h&hW h&5\jhtht5U\hzOJQJ^Jh&OJQJ^J768? $ :<Ggd=F hz21h:pt/ =!"#$% DdP  3 3"((DdP  3 3"((^ 666666666vvvvvvvvv666666>6666666666666666666666666666666666666666666666666hH6666666666666666666666666666666666666666666666666666666666666666662 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH @`@ tNormalCJ_HaJmH sH tH N@2N t Heading 3dd@&[$\$5CJ\aJDA D Default Paragraph FontRiR 0 Table Normal4 l4a (k ( 0No List \\ tHeading 3 Char'5B*CJOJPJQJ\^JaJphOB^@B t0 Normal (Web)dd[$\$PK![Content_Types].xmlj0Eжr(΢Iw},-j4 wP-t#bΙ{UTU^hd}㨫)*1P' ^W0)T9<l#$yi};~@(Hu* Dנz/0ǰ $ X3aZ,D0j~3߶b~i>3\`?/[G\!-Rk.sԻ..a濭?PK!֧6 _rels/.relsj0 }Q%v/C/}(h"O = C?hv=Ʌ%[xp{۵_Pѣ<1H0ORBdJE4b$q_6LR7`0̞O,En7Lib/SeеPK!kytheme/theme/themeManager.xml M @}w7c(EbˮCAǠҟ7՛K Y, e.|,H,lxɴIsQ}#Ր ֵ+!,^$j=GW)E+& 8PK!Ptheme/theme/theme1.xmlYOo6w toc'vuر-MniP@I}úama[إ4:lЯGRX^6؊>$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3ڗP 1Pm \\9Mؓ2aD];Yt\[x]}Wr|]g- eW )6-rCSj id DЇAΜIqbJ#x꺃 6k#ASh&ʌt(Q%p%m&]caSl=X\P1Mh9MVdDAaVB[݈fJíP|8 քAV^f Hn- "d>znNJ ة>b&2vKyϼD:,AGm\nziÙ.uχYC6OMf3or$5NHT[XF64T,ќM0E)`#5XY`פ;%1U٥m;R>QD DcpU'&LE/pm%]8firS4d 7y\`JnίI R3U~7+׸#m qBiDi*L69mY&iHE=(K&N!V.KeLDĕ{D vEꦚdeNƟe(MN9ߜR6&3(a/DUz<{ˊYȳV)9Z[4^n5!J?Q3eBoCM m<.vpIYfZY_p[=al-Y}Nc͙ŋ4vfavl'SA8|*u{-ߟ0%M07%<ҍPK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 +_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!Ptheme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK]    T  # AA@0(  B S  ?8>8>=(79#<XRbU9UX|+\:ooeqi&zQ ):tW;Xy5>@8888X@UnknownG* Times New Roman5Symbol3. * Arial7K@CambriaA BCambria Math"qhsFr'  %r03LX  $Py2!xx5Cash, Accounts Receivable and Fund Balance (5.11.06) cstewartrhughesOh+'0  0< \ h t8Cash, Accounts Receivable and Fund Balance (5.11.06)  cstewartNormalrhughes3Microsoft Office Word@@B\8@1՜.+,04 hp  Tennessee ӰԺַ  6Cash, Accounts Receivable and Fund Balance (5.11.06) Title  !#$%&'()+,-./014Root Entry F&16Data  1TableWordDocument4SummaryInformation("DocumentSummaryInformation8*CompObjy  F'Microsoft Office Word 97-2003 Document MSWordDocWord.Document.89q