Basis of Accounting and Internal Controls ..... 8 Policy ..... 8 Internal Control System ..... 8 Accounting Controls ..... 9 Accounting Activities ..... 10 Responsibilities ..... 10 General Ledger and Chart of Accounts ..... 13 Policy ..... 13 Account Definitions ..... 13 Procedures ..... 24 Budgeting ..... 33 Policy ..... 33 Procedures ..... 33 Guidelines and Timeline ..... 33 Preparation ..... 34 Approval ..... 35 Implementation ..... 35 Controls ..... 35 Monitoring ..... 36 Adjustments ..... 36 Campus Master Plan ..... 36 Biennial Budget Planning ..... 37 Cash Management ..... 38 Policy ..... 38 Procedures ..... 38 Access Controls ..... 39 Bank Account Analysis ..... 39 Cash Forecasting ..... 40 Remitting Receipts to State Accounts ..... 42 Drawing Down for Disbursements from State Accounts ..... 43 Drawing Down for Federal Financial Aid ..... 43 Endowment Investment Management ..... 45 Policy ..... 45